definiens: shall mean, with respect to any Royalty - Bearing Product, the gross invoiced sales of such Royalty - Bearing Product sold by either ( i ) [COMPANY], its Affiliates or Sublicensees or ( ii ), as the case requires, Regulus, its Affiliates orSublicensees ( in each case, the ), in finished product form, packaged and labelled for sale, under thisAgreement in arm ’s length sales to Third Parties, less the following deductions which are actually incurred, allowed, paid, accrued or specifically allocated to the Third Party customer by the Selling Party, to the extent actually taken by suchThird Party customer, on such sales for : ( a ) [ ... * * * ... ] trade, quantity, and cash discounts ; ( b ) [ ... * * * ... ] credits, rebates andchargebacks ( including those to [ ... * * * ... ] including [ ... * * * ... ], and allowances or credits to customers on account of [ ... * * * ... ] or on account of [ ... * * * ... ] affecting such Royalty - Bearing Product ; ( c ) [ ... * * * ... ] charges relating to suchRoyalty - Bearing Product, including [ ... * * * ... ] thereto ; ( d ) [ ... * * * ... ] directly linked to the sales of such Royalty - BearingProduct to the extent included in the gross amount invoiced ; ( e ) the lesser or [ ... * * * ... ] of Net Sales or [ ... * * * ... ] ; ( f ) [ ... * * * ... ] allowed or paid to [ ... * * * ... ] employed by the Selling Party ; and ( g ) any other items actually deducted fromgross invoiced sales amounts as reported by such Party in its financial statements in accordance with, in the case of GSK’sNet Sales, the International 15***Confidential Treatment RequestedFinancial Reporting Standards, applied on a consistent basis, and, in the case of Regulus ’ Net Sales, the U.S. generallyaccepted accounting principles applied on a consistent basis