definiens: means the aggregate amount, at the close of business onthe date for which the determination is made, of ( i ) cash, cheques less thanthree ( 3 ) months old and other cash equivalents, ( ii ) credit balances withbanks, financial or other similar institutions, including interest accruedthereon, being held by the Target Company and the Subsidiaries and ( iii)marketable securities, short term instruments and deposit accounts held by theTarget Company and the Subsidiaries, all determined in accordance with FrenchGAAP . For the avoidance of doubt, cash received as advanced payments forproducts not yet completed and any items which would otherwise be considered ascash but which are not available within the next three ( 3 ) months shall not beincluded in the calculation of the Cash Balance . Additionally, any amountpayable by Inamed Medical Products Corporation ( an affiliate of the Buyer ) orits successors and permitted assignees, to Corneal Industrie SAS, a FrenchSociete Par Actions Simplifiee ( that is one of the Subsidiaries ), under theInamed Distribution Agreements which is overdue on the above date shall beconsidered as cash . Any cash amount expressed in currencies other than euro willbe translated into euro at the exchange rate used to determine the respectivebalance sheet, in accordance with French GAAP, that includes the reported cashamount