definiens: shall mean collectively, ( a)combined balance sheets and related combined statements of income andcomprehensive income, changes in owner ’s equity and cash flows of the Seller Grouprelated to the Business and the Products in the Territory, prepared in accordance with theSeller ’s internal controlling systems used to report in IFRS ( audited accounts ), for the three(3 ) most recently completed fiscal years of the Seller ended at least ninety ( 90 ) daysbefore the Closing Date, and ( b ) unaudited combined balance sheets and relatedcombined statements of income and comprehensive income, changes in owner ’s equity(with respect to the Seller only ) and cash flows of the Seller Group related to the Businessand the Products in the Territory, prepared in accordance with the Seller ’s internalcontrolling systems, for each subsequent fiscal quarter occurring after the most recentfiscal period for which audited financial statements of the Seller Group related to theBusiness and the Products in the Territory are provided pursuant to clause ( a ) abovethrough and including the fiscal quarter of the Seller ended at least forty - five ( 45 ) daysbefore the Closing Date, or if such fiscal quarter is the last fiscal quarter of the Seller’sfiscal year, ended at least ninety ( 90 ) days before the Closing Date