definiens: means, with respect to a Product, the gross amount invoiced for sales of a Product by a Selling Party to ThirdParties for end use, less the following deductions from such gross amounts to the extent attributable to such Product and to the extentactually incurred, allowed, accrued or specifically allocated:(a ) credits or allowances actually granted for damaged Product, returns or rejections of Product, price adjustments andbilling errors;(b ) governmental and other rebates ( or equivalents thereof ) granted to managed health care organizations, pharmacybenefit managers ( or equivalents thereof ), federal, state, provincial, local and other governments, their agencies and purchasers andreimbursers or to trade customers;(c ) normal and customary trade, cash and quantity discounts, allowances and credits actually allowed or paid;(d ) payments made as part of a Co - pay Program for a Product ; and(e ) sales taxes, VAT taxes and other taxes directly linked to the sales of Product;all as determined in accordance with IFRS on a basis consistent with the Selling Party ’s annual audited financial statements