definiens: means the gross invoiced sales prices charged for GDNF Products sold by or for AMTand / or its Affiliates ( and for the purposes of Section 4.2(iii ), and its Sublicensees ) in arms length transactions to Third Parties(but not including sales relating to transactions between AMT, its Affiliates ( and for the purposes of Section 4.2(iii ), itsSublicensees ), and/or their respective agents, unless for end use consumption ), less the total of the following charges orexpenses as determined in accordance with IFRS : ( i ) trade, cash, prompt payment and/or quantity discounts includingpromotional or service discounts ; ( ii ) returns, allowances, rebates, chargebacks, or payments to government agencies ; ( iii)retroactive price reductions applicable to sales of such product ; ( iv ) fees paid to distributors, selling agents ( excluding anysales representatives of AMT or any of its Affiliates ( or for the purposes of Section 4.2(iii ), its Sublicensees ) ), grouppurchasing organizations and managed care entities or similar types of organizations ; ( v ) credits or allowances for productreplacement, whether cash or trade ; ( vi ) non - recoverable sales taxes, excise taxes, tariffs and duties ( excluding taxes whenassessed on income derived from sales ) ; and ( vii ) bad debt, freight or other transportation charges, insurance charges, additional special packaging, and other governmental charges