definiens: means, to the extent in the p ossession or control of Seller : ( i ) copies of all b ooks and records, files and documents, including, but no t limited to, general ledger and related source doc uments, copies of all supplier lists, marketing studies ( if any ), consultant reports, studies, surveys, analyses, str ategies, plans, forms, designs, diagrams, drawings, specifications, technical data, production and quality control rec ords and formulation, correspondence with regulatory agencie s ( other than correspondence solely relating to Lia bilities that are not Assumed Liabilities ), and reports with resp ect to the Products and the Equipment ( the ), in each case, to the extent exclusively related to the Products and the Equipment ; and ( ii ) copies of all Books and Records relating primarily to the Product s and the Equipment which may be redacted to the ex tent not related to the Products or the Equipment ; provided, that shall exclude ( x ) Tax R eturns ( including any work product related to such Tax Ret urns ) and ( y ) any Books and Records to the extent r equired to be excluded under applicable Law regarding privacy