definiens: means all files, documents, instruments, papers, books and records, including ( i ) all files, filings, reviews, audits, documents, instruments, papers, books and recordswith or relating to any regulatory matters including with any Governmental Body or other self - regulatory organization ; ( ii ) Tax books and records ( whether stored or maintained in hard copy, digital or electronic format or otherwise ) to the extent relating to the Business or the other Assets;and ( iii ) Contracts, customer lists, customer information and account records, computer files, dataprocessing records, payroll, employment and personnel records, advertising and marketing dataand records, credit records, records relating to suppliers and other data, but shall not include any of the foregoing to the extent the transfer of the same ( A ) would violate anyPerson ’s privacy rights or ( B ) are subject to any attorney - client, work product or similar privilegewith respect to work performed in anticipation of or in connection with the preparation oradministration of the Bankruptcy Case