definiens: means, for a Jointly Funded Product / Indication in a par ticular period, thesum of ( a ) and ( b ) below:(a ) The amount [ * ] with respect to such Jointly Funded Pro duct / Indication forsuch period [ * ] in the Shared Territory . This amount reflects the [ * ], taken inaccordance with the then - currently used IFRS . By way of example, thegross - to - net deductions taken in accordance with IFRS as of the EffectiveDate include the following : [ * ] For clarity, any given deduction shall be taken only under one of subsections(i ) through ( v ), and only once in calculating Sales . F or purposes of clarity, sales by [COMPANY] and its Affiliates to any Sublicensees th at are not Affiliates ofRoche shall be excluded from, unless such Sublicen sees are endusers of such Jointly Funded Product / Indication