definiens: means the gross invoice price charged by RedHill or its Affiliates in respect of the sale of aProduct by RedHill or its Affiliates, less the following items ( collectively, the ): ( i)allowances or credits granted to and taken by customers ( including wholesalers ) for rejections, returns ( including as a result of recalls ), retroactive price reductions and prompt payment, and trade, cash and volume discounts;(ii)amounts incurred resulting from government mandated rebate programs ( or any agency thereof);(iii)freight, transport, packing and insurance charges;(iv)taxes, including value added tax, tariffs or import / export or customs, duties;(v)rebates, charge backs and discounts paid or credited,(vi)bad debts;(vii)reasonable quantities of samples;(viii)liability insurance ; and(ix)royalties paid to third parties in respect of the use of such third party ’s intellectual property rights forthe purpose of generating the Net Sales without infringing such third party intellectual property rightpositions