definiens: means the gross amounts invoiced by Licensee, any of its Affiliates or anySublicensee for sales of a Licensed Product for use in a given country during the License Term that applies to suchcountry to customers who are not Affiliates of Licensee or Sublicensees, less the following deductions determinedin accordance with IFRS, as consistently applied by Licensee ( or, if applicable, its Affiliate or a Sublicensee ), to theextent such deduction is for an amount that was included in the invoiced amount of Licensed Product sales : ( i ) trade, quantity and cash discounts, coupons, rebates and other price reductions for theLicensed Product ; ( ii ) credits and allowances for rejection or return of Licensed Products previously sold ; ( iii ) amounts written off as bad debt ; and ( iv ) sales and value - added taxes and other taxes and governmental charges related to sale of theLicensed Product ( but not including taxes assessed against the net income derived from suchsale )