definiens: or meansthe combined balance sheet, combined profit and loss account and the significant accountingpolicies and explanatory notes of the subsidiaries and joint ventures of SAL which are consideredSpecialty Entities ; is equal to total product revenues excluding development and licensing revenueson a basis consistent with such amounts as reported in Schedule K of the Historical LimitedReview Accounts and Draft Limited Review Accounts ; PricewaterhouseCoopers LLP ; all loans owed by or to a Group Company to or by any member of theSeller 's Group or to or by any other Group Company ( as the case may be ) and any other loans orsimilar arrangements including amounts included in the corporate control account between anyGroup Company, any Seller Group Company and/or the Promoters, including any interestaccrued thereon and any costs and expenses ( including Taxes ) related thereto ; * * * Denotes confidential information that has been omitted from this exhibit and filed separately with the Securitiesand Exchange Commission