definiens: means the aggregate gross invoiced sales prices f rom sales of all units of Licensed Products sold by Eurofarma and its Related Parties to indepe ndent Third Parties after deducting, if not previou sly deducted, from the amount invoiced : ( a ) trade, quantity and cash discounts, credits or allowances actually given ; ( b ) returns, rejections, recalls, rebates, chargeba cks, discounts and other credits or allowances actu ally given ; ( c ) retroactive price reductions or billing correct ions ; ( d ) value added, sales and use, excise and other similar taxes and surcharges, customary transportat ion and insurance, custom duties and other governmental cha rges, but excluding taxes on net income ; and ( e ) amounts previously included in Net Sales of suc h Licensed Products that are adjusted or written- off by Eurofarma or its Related Parties as uncollectible i n accordance with the standard practices of Eurofarma or its Related Parties for w riting off uncollect ible amounts consistently applied ; provided that if any such wri tten - off amounts are subsequently collected, then such collected amounts shall be inc luded in Net Sales in the period in which they are subsequently collected