definiens: means the audited consolidated financial statements of the [COMPANY] Group as per December 31, 2009 prepared by the Seller in accordance with IFRS and by applying the same standards as for the preparation of the Consolidated December 08 Financial Statements ( except for changes ( i ) relating to the Transfer of Subsidiaries, ( ii ) relating to the accounting for the acquisition of the marketing rights in a product or pharmaceutical specialty ( be it by acquiring the patents, other intellectual property rights, distribution rights, registration rights, licensing rights or similar rights ) which are no longer accounted for as expenses but which are capitalized and amortized over time, ( iii ) relating to the acquisition ofBiotan in September 2009, and ( iv ) relating to the fact that the Seller does not form part of the group of entities consolidated in these financial statements ; it being understood that the 2009 Consolidated Financial Statements shall be audited by BDO Visura, Aarau, the current statutory auditors of the Seller and the Company