definiens: means the gross amount invoiced on sales of Licen sed Products in the Field within the Ono Territory by Ono or any of its Related Parties to any Third Party, less the following sum incurred by Ono or any of its Related Parties, with respect to the sal e of such Licensed Products, calculated in accordan ce with IFRS as consistently applied : 1.57.1 normal trade, cash, quantity and other customar y discounts actually given to Third Parties in the ordinary course of business ; 1.57.2 rebates, credits and allowances given by reason of rejections returns, damaged or defective product or recalls ; 1.57.3 government - mandated rebates and any other compu lsory payments, credits, adjustments and rebates actually paid or deducted ; 1.57.4 any sales - based contributions actually made for, or any other contributions for aiding drug suffering in the amount determined by a nd payable to PMDA or any other Governmental Authority or industry organization in the Ono Terri tory ; 1.57.5 price adjustments, allowances, credits, chargeb ack payments, discounts, rebates, fees and reimbursements or similar payment s granted or made to managed care organizations, group purchasing organizations or ot her buying groups, pharmacy benefit management companies, health maintenance organizati ons and any other providers of health insurance coverage, health care organizations or ot her health care institutions ( including hospitals ), health care administrators, patient assistance or o ther similar programs, or to federal state / provinci al, local and other governments, including their agenci es, or to wholesalers, distributors or other trade customers ; 1.57.6 a fixed amount of [ * * ] percent ( [ * * ] % ) of gross sales to cover reasonable and customary freight, shipping, insurance and other tr ansportation expenses ; 1.57.7 sales, consumption or excise taxes, tariffs and duties, and other taxes and government charges directly related to the sale, de livery or use of Licensed Product ( but not including taxes assessed directly against the incom e derived from such sale ) ; and - 9 - Confidential 1.57.8 a reasonable deduction to reflect amounts previ ously included in Net Sales of Licensed Product that are written off as uncollecti ble after reasonable collection efforts, in accordance with standard practices of Ono