definiens: means, for a Licensed Product in a part icular period, the amount calculated by subtracting from the Sales of such Licensed Product for such period : ( a ) a lump sum deduction of [ * * * ] in lieu of those ded uctions that are not accounted for on a Licensed Product - by -Licensed Product basis, including without limitati on freight, postage charges, transportation insurance, packing materials for dispatch of goods, custom duties ; ( b ) uncollectible amounts accrued during such perio d based on [ * * * ] in accordance with the then - curren tly used IFRS in the calculation of Sales of such Licensed P roduct for such period ; and ( c ) government mandated fees and taxes ( excluding income or franchise taxes ) and [ * * * ] in accordance with the then - currently used I FRS in the calculation of Sales of such Licensed Product for s uch period, including, for example, any fees, taxes or other charges that become due in connection with [ * * * ] . F or clarity, any given deduction shall be taken only under one of subsections ( a ) and ( b ), and only once in calcul ating Net Sales