definiens: of Sellers . This qualification means that Sellers will in lhese instances ( subject to all other applicable qualifications ) bear 100 % of all Losses incurred by a Fully Owned CropScience Group Company, [COMPANY] CropScience or Purchaser and that in case of a Non - Fully Owned CropScience Group Company it shall be fictitiously assumed that Sellers transferred 100 % of the shareholding in the Company ( i.e., in case ofa 51 % owned company, they will bear 51 % of all Losses incurred by such company instcad of only 76 % of 51 % of all such Losses ) and that any refunds in form of refund payments or assignments to be made by Purchaser to Sellers as a consequence of any such payment or indemnification to Purchaser shall automatically be based upon the same qualification of the Pro Rata Principle . The same rule applies analogously, where Purchaser is obliged vis - it - vis Sellers based on a fictitious 100 % Joint Panicipation Quota