definiens: ( ) means : I. FAMC includes the costs of all direct materials, direct labor and manufacturing overhead consumed, provided or procured by a manufacturing facility in the manu facture of the Compound, together with appropriate : ( i ) allowances for manufacturing variances, ( ii ) in ventory carrying charges, and ( iii ) adjustments for inventory valuations as calculated using International Financ ial Reporting Standards ( ) . To the extent cal culation under IFRS is limited due to Glenmark ’s current boo ks and records, Glenmark agrees to use Glenmark ’s t hen current standard procedures and methodology for suc h calculation, consistently applied . Further, Glenm ark agrees to use commercially reasonable efforts to ap ply IFRS calculation as soon as practicable . Costs associated with unused capacity or downtime shall not be inclu ded in determining FAMC, and FAMC shall not include [ * ] and other [ * ] or [ * ] or [ * ] or [ * ] . Also not included in the FAMC costs is the [ * ] ( defined above )