definiens: means the following to the extent incurred after the Effective Date, provided thatany following item is substantiated with a receipt or other reasonable proof of payment : ( i ) all out of pocketaccountable development and transaction costs, fees and expenses ( including, without limitation, any broker fees, finder ’s fees, advisory fees, accountant or attorney ’s fees ) incurred by Bioblast or any of its subsidiaries or Affiliatesin connection with a Trehalose Transaction, ( ii ) any taxes incurred or paid by Bioblast or any of its subsidiaries orAffiliates in connection with Trehalose Transaction ( including, without limitation, transfer or similar taxes imposed byany jurisdiction, ( iii ) all other out of pocket accountable expenses of Bioblast and any of its subsidiaries or affiliatesdirectly relating to ( a ) any Trehalose Transaction, ( b ) the discharge of Bioblast ’s obligations under this Agreement andany Trehalose Transaction Agreement and ( c ) actions taken by Bioblast under or in connection with any TrehaloseTransaction Agreement, and ( iv ) any out of pocket accountable expense relating to the Company ’s obligations underSection 3.3(f ) ( indemnification of Rights Agent ), Section 3.3(g ) ( Rights Agent Fees and Expenses ), Section 5.4(Indemnification ), Section 5.5 ( Holders ’ Representative Fees and Expenses ), and Section 6.2 ( Israeli Court Approval )