definiens: means the gross invoiced price charged by Atlantic or its Affiliates or sublicensees, as appropriate, for the sale of a Pro duct to a Third Party by Atlantic, its Affiliates or its sublicensees, as appropriate, les s the following deductions : ( i ) Trade and quantity discounts actually granted ; ( ii ) Credits f or returns or allowances ; ( iii ) Actual uncollectible amounts for Product where collectibil ity is determined in accordance with IFRS consistently applied to all of Atlantic ’s products ; ( iv ) Freight, shipping insurance and other transportation expenses directly related to the sal e of the Product ( if actually borne by Atlantic, its Affiliates or sublicensees without re imbursement from any Third Party ) ; ( v ) The amount of any sales tax or other taxes assessed dir ectly on the sale of such Product which is not refunded ; and ( vi ) Charge back payments or reba tes granted to managed health care organizations or federal, state and local governmen ts, their agencies, purchasers and reimburses . The transfer of Product by Atlantic or one of its Affiliates to another Affiliate shall not be considered a sale . Upon the sale or ot her disposal of Product for other than monetary consideration, which sales price is eithe r customary or is reasonably expected in the country in which such sale is made, such sale or ot her disposal shall be deemed to be a sale with the consideration for such sale constituting N et Sales hereunder at the average sales price during the applicable reporting period generally ac hieved ( or as achieved by similar products ) for such Product in the country in which such sale or other disposal occurred when such Product is sold alone and not with other products . Disposal of Product for or use of Product in clinical trials or as free samples shall not be dee med a sale under this Section . Such amounts shall be determined from the books and records of A tlantic maintained in accordance with IFRS, consistently applied . Where Product contains Alicaforsen API or a Second Generation ICAM-1 ASO Drug Candidate and is sold in combinatio n with one or more other active ingredient(s ) that are sold either as a fixed dose or as separate doses in a single package for a single price ( a ), Net Sales w ill be determined as follows : ( X divided by Y ) multiplied by Z where X is the average sales price during the applicable reporting period generally achieved for the Product in the co untry in which such sale or other disposal occurred when such Product is sold alone and not as a Combination Product ; Y is the sum of the average sales price during the applicable repor ting period generally achieved in that country, when sold alone, by each product ( includin g the Product ) included in the Combination Product that is sold for the single pri ce ; and Z equals the single price at which the Combination Product represented in Y was actual ly sold . In the event one or more of the products in the Combination Product are not sold se parately, the Parties shall confer in good faith to determine a fair market price that shall b e equitable for the value of the Product within the Combination Product