definiens: shall mean any entity that, for the most recent Relevant Accounting Period of such ThirdParty completed prior to the announcement of a Change of Control, had either ( a ) Net Cash, as of the end of such RelevantAccounting Period, equal to or exceeding the Qualifying Threshold or ( b ) annual consolidated revenues ( with itsconsolidating affiliates ) equal to or exceeding two times the Qualifying Threshold . Any entity controlled ( as defined inSection 1.2 above ) by such entity shall be deemed to be a Qualified Third Party . Promptly following the consummation of anyChange of Control, Revance shall provide [COMPANY] with audited financial statements of the Qualified Third Party for the mostrecent fiscal year completed prior to the announcement of a Change of Control . For such purposes, shall mean, with respect to 1.17(a ) above, the most recent fiscal quarter, and with respect to 1.17(b ) - 5 -EXECUTION VERSIONCONFIDENTIAL above, the most recent fiscal year ; and shall mean ( i ) cash and cash equivalents ( including Marketable Securities)plus accounts receivable, less ( ii ) current liabilities, as reflected in the financial statements for the Relevant AccountingPeriod