definiens: means : ( i ) all accounts payable incurred by or on beh alf of Buyer or its Affiliates with respect to the Business after the Closing ; ( ii ) any and all Liabilities and obligations o f Seller or any of its Affiliates under the Assumed Contracts to be incurred after the Closing or arising from the Buye r ’s performance under the Assumed Contracts after t he Closing, except to the extent such Liabilities and obligations, were incurred, paid, performed or othe rwise arose on or prior to the Closing or to the extent the sam e arise out of any breach or default by Seller or a ny of its Affiliates under the Assumed Contracts on or prior to the Closing ; A-1 ( iii ) any and all Liabilities and obligations arising out of or resulting from product liability claims caused by the Product administered, provided or sold by or on behalf of Buyer after the Closing ; and ( iv ) except as otherwise provided herein, any and all other Liabilities and obligations that aris e out of or are related to the Purchased Assets ( including the Regu latory Filings ), the Business or the Product, attri butable to occurrences and circumstances arising after the Clo sing