definiens: means cash and cash equivalents, accounts receivable, and saleable inventory, but excluding ( a ) the portion of any prepaidexpense of which Buyer will not receive the beneﬁt following the Closing, ( b ) deferred Tax assets and ( c ) receivables from any of the Company'sAﬃliates, directors, employees, oﬃcers or stockholders and any of their respective Aﬃliates, determined in accordance with UGB applied using the sameaccounting methods, practices, principles, policies and procedures, with consistent classiﬁcations, judgments and valuation and estimationmethodologies that were used in the preparation of the Audited Financial Statements for the most recent ﬁscal year end as if such accounts were beingprepared and audited as of a ﬁscal year end . Notwithstanding the foregoing, Current Assets does not include any amounts received or receivable in thefuture pursuant to any grant from any Governmental Authority