definiens: means the gross amount invoiced by IDB or any of its Affiliates to third parties in respect of sales ( including sales by IDB or any of its Affiliates to Distributors ) of the relevant Product and internal transfers or sales of antigen in bulk that would otherwise be used in Injectable Flu Vaccine Products to itself or to any of its Affiliates, less : ( i ) normal trade discounts or rebates actually allowed and taken, provided that such discounts or rebates are not applied disproportionately to the relevant Product as compared with similar products of the selling entity, including without limitation, those granted for rejected, damaged and recalled goods ; ( ii ) tax or customs duties ( other than income tax ) levied on the sale of the relevant Product ; -5 -CONFIDENTIAL TREATMENT REQUESTED ( iii ) amounts reserved or paid to the vaccine liability insurance fund as required under the National Childhood Vaccine - Injury Compensation Act or other similar legislation that requires vaccine manufacturers to contribute a portion of their vaccine sales revenue to a vaccine compensation fund that protects the manufacturer from liabilities associated with the vaccine product ; and ( iv ) any amount invoiced by IDB or any of its Affiliates under an Existing Contract which was included in Net Sales as at a prior Calculation Date but which has not been actually received by IDB or its Affiliate within 180 days from the invoice date ; For the avoidance of doubt, except in the case of internal transfers or sales of antigen in bulk that would otherwise be used in Injectable Flu Vaccine Products to itself or to any of its Affiliates, sales or other transfers between IDB and any of its Affiliates are not sales to third parties, but Net Sales shall include any subsequent sales of the relevant Product by any of such Affiliates to any third parties or Distributors . In the case of internal transfers or sales of antigen in bulk that would otherwise be used in Injectable Flu Vaccine Products to itself or to any of its Affiliates, and in each case where the relevant Product is sold otherwise than on an arms ' length basis, the price that would have been charged in an arms ' length sale shall be the invoice price for such relevant Product and where the relevant Product is disposed of for consideration other than cash, such consideration shall be valued at the fair market value