definiens: means, for a Licensed Product in a particular period, the sum of theamounts calculated pursuant to Sections 1.204.1 and 1.204.2:1.204.1 The amount stated in the Roche Holding AG line ( or itsequivalent, regardless of description ) of its externally published audited consolidated financialstatements with respect to such Licensed Product for such period ( excluding sales to anySublicensees that are not Affiliates of [COMPANY] ) ( or, if audited financial statements are notprepared for such period, the corresponding amount as reasonably determined for unauditedfinancial statements for such period, which amounts, and associated royalties and reports, shall be reconciled with an audited financial statement at such time as an audited financialstatement for a period covering such period is prepared ) . This amount reflects the grossinvoice price at which such Licensed Product was sold or otherwise disposed of ( other thanfor use as clinical supplies or free samples ) by [COMPANY] and its Affiliates to such ThirdParties ( excluding sales to any Sublicensees that are not Affiliates of [COMPANY] ) in suchperiod reduced by gross - to - net deductions, if not previously deducted from such invoicedamount, taken in accordance with the then currently used IFRS, to the extent any suchgross - to net deductions are actually allowed