definiens: means all Assets of either Party or the memb ers of its Group as of the Distribution Time, other tha n the Spinco Assets ; it being understood that the P luto Assets shall include : ( i ) Equity Interests . All issued and outstanding capital stock and othe r equity interests set forth on Schedule 2.02(b)(i ) and the shares of Spinco Common Stock contemplated to be received by members of the Pluto Group in exchange for the Contribution pu rsuant to Section 2.01(a)(ii ) ; ( ii ) Cash and Cash Equivalents . All cash, cash equivalents, marketable securities and other short - term investments held by either Party or any member of its Group ( other than the Spinco Cash Balance ) ; ( iii ) Separation Agreement and Ancillary Agreement Assets . All Assets of either Party or any of the members of its Group as of the Distribution Time th at are expressly provided by this Agreement or any Ancillary Agreement as Assets to be retained by or transferred to Pluto or any other member of the Plu to Group ; -24- ( iv ) Intellectual Property . All Intellectual Property of either Party or any me mber of its Group ( other than the Spinco Intellectual Property and ot her than any license of Intellectual Property of Pl uto or any member of the Pluto Group to Spinco or any memb er of the Spinco Group pursuant to the terms of the IP Matters Agreement ), including the Retained Names ; ( v ) Shared Contracts . Subject to Section 2.09, all rights, interests or claims ( whether accrued or contingent ) of Pluto, Spinco or any other member of their respective Groups arising under Shared Contracts to the extent relating to the Pluto Busin ess ; and ( vi ) Other Specified Assets . All Assets listed or described on Schedule 2.02(b ) ( vi )