definiens: shall mean any of the following actions or matters carried out or existing or agreed to be carried out ( in each caseup to Closing ) in any particular case to or for the beneﬁt or account of ( i ) the Seller, or ( ii ) an Aﬃliate of the Seller, ( iii ) anyindividual person, who is a relative ( Angehöriger ) within the meaning of Section 15 of the German Tax Code(Abgabenordnung – AO ) of any shareholder of the Seller, ( iv ) any individual person, who is a relative ( Angehöriger ) or relatedlegal entity, in each case within the meaning of section 138 German Insolvency Code ( Insolvenzordnung ) of any shareholderof the Seller or ( v ) any entity under Control of any person pursuant to ( iii ) or ( iv ), or ( vi ) any entity acting as manager orinvestment advisor of any of the foregoing persons ( in each case excluding the Group Companies ) ( collectively the ): 14