definiens: : means all of the original ( or if unavailable a copy ) documents, Data, lists, files, records, research, studies, informati on and correspondence with Governmental Authorities, in whatever form kept, including electronic form, Controlled by Seller as of the Clo sing Date and relating solely and exclusively to the Assumed Contracts, th e Product Intellectual Property or the Product, including all INDs and CTAs ( including all amendment s ) and any other regulatory documentation to the extent solely and exclusively related to the Pr oduct, all clinical study reports, all data sets ( SAS, ADaM, SDTM, etc . ), cop ies of all Trial Master Files, all Financial Disclosure forms, the p harmacovigilanc e database and other similar books and records . Draft s, internal update reports, summaries of Data compiled for internal re porting, non- official communications and documents incidental to the Deve lopment and Commercialization of the Product conducted by Se ller and which do not contain material Data or Product Know- How not otherwise subject to transfer to Buyer hereunder or under any Transactio n Document are not deemed to be Transferrable Books and Records