definiens: of a Product in a particular period will mean the sum of ( i ) and ( ii ): ( i ) the amount stated in [COMPANY] sales line of its externally published audited financial statements with respect to suchProduct for such period ( excluding sales to any Sublicensee that are used for research or Development or re - sold bysuch Sublicensee as sales under item ( ii ) below ) . This amount reflects the gross invoice price at which such Productwas sold or otherwise disposed of ( other than for use as clinical supplies or free samples ) by [COMPANY] / Genentech, itsAffiliates and Group Sublicensees to Third Parties 86 ( excluding sales to any Sublicensee that are used for research or Development or re - sold by such Sublicensee as salesunder item ( ii ) below ) in such period reduced by gross - to - net deductions, if not previously deducted from suchinvoiced amount, taken in accordance with the then currently used International Financial Reporting Standards(IFRS )