definiens: means ( i ) audited financial statements of the Business for the nine -month period ended September 30, 2019, and the 12 -month period ended December 31, 2018, provided, that such audited financial statements will only include the financial information related to th e Products with respect to the portion of such periods in which Seller owned or licensed such Products ( i.e., the Carve -Out Financial Statements will exclude financial activity related to the Products that were acquired from Avadel prior to the time they w ere acquired by the Seller from Avadel ), and ( ii ) interim financial statements for the nine -month period ended September 30, 2018 ; provided, that such interim financial statements will only include the financial information related to the Products with res pect to the portion of such period in which Seller owned or licensed such Products, in each case, to be filed by Buyer with the SEC after Closing