definiens: ( as defined in Section 101(35A ) ofTitle 11 of the United States Code ( the ) ) and the Parties hereby acknowledge, on behalf o fthemselves and their respective Affiliates, that su ch includes ( a ) laboratory samples, ( b ) Productsamples and inventory, ( c ) laboratory notes and not ebooks, ( d ) Data and results related to Clinical St udies,(e ) Regulatory Filings and Regulatory Approvals, ( f ) rights of reference in respect of Regulatory Fili ngs and RegulatoryApprovals, and ( g ) marketing, advertising and Promo tional Materials . The Parties agree that each Party, as a licenseeof such rights under this Agreement, will retain an d may fully exercise all of its rights and election s under theBankruptcy Code . The Parties further agree that, in the event of the commencement of a bankruptcy proc eeding by oragainst either Party under the Bankruptcy Code, the n the Party that is not a party to such proceeding will be entitledto a complete duplicate of ( or complete access to, as appropriate ) any such intellectual property and all embodimentsof such intellectual property, and the same, if not already in its possession, will be promptly delive red to it ( y ) uponany such commencement of a bankruptcy proceeding up on written request therefor, if such Party subject to suchproceeding fails to perform all of its obligations under this Agreement and the Related Agreements, or ( z ) if notdelivered under subsection ( y ) above, following the rejection of this Agreement by or on behalf of the Party subject tosuch proceeding upon written request therefor by th e non - subject Party, and, with respect to clauses ( y ) or ( z ), the due with respect to the United S tates from [COMPANY] as the non - subject Party in accor dance withSection 365(n ) of the Bankruptcy Code shall be fift y percent ( 50 % ) of the Net Profit or Loss, and the due with respect to the United States fro m Infinity as the non - subject Party in accordance w ithSection 365(n ) of the Bankruptcy Code shall be fift y percent ( 50 % ) of the Net Profit or Loss ; provided that, forpurposes of calculating such royalty payments in ac cordance with Section 365(n ) of the Bankruptcy Code, fiftypercent ( 50 % ) of any Net Profits or Loss, to the ex tent less than zero and not reconciled and paid in any CalendarQuarter pursuant to Section 7.2.2, shall be credite d against any such royalty payments owed to the oth er Partyfollowing any such Calendar Quarter