definiens: means, with respect to a Program, the following costs incurred by the DevelopingParty and its Affiliates in licensing or acquiring rights to, or carrying out research and Development activities for, suchProgram prior to the exercise of the Option for such Program:(a ) all ( i ) [ * * * ] costs [ * * * ] to such Program, including [ * * * ], and ( ii ) [ * * * ] incurred in relation to the [ * * * ] for suchProgram;(b ) all [ * * * ] costs, and all [ * * * ] costs [ * * * ] incurred in connection with ( i ) [ * * * ], and ( ii ) the [ * * * ], in each case tothe extent [ * * * ] under such Program ; and(c ) all [ * * * ] costs [ * * * ] with respect to [ * * * ] under such Program [ * * * ] in such Program, in each case calculated in accordance with IFRS / GAAP