definiens: shall mean the sum of ( i ) and ( ii ): ( i ) with respect to any sale of any MilestoneProduct by Parent or any of its Affiliates, the portion thereof reported or reflected, or to be reportedor reflected, as in Parent ’s financial statements filed with the SEC in reportsfiled by Parent pursuant to Section 13 or 15(d ) of the Exchange Act, or, if Parent is not at the timesubject to the reporting requirements of the SEC, the reports that it would be required to file had itbeen so subject, in each case prepared in accordance with GAAP, consistently applied byParent, with respect to such sale and ( ii ) with respect to any sale of any Milestone Product by anymember of the Milestone Rights Group ( other than Parent or any of its Affiliates ), as determined inaccordance with GAAP, consistently applied by such member of the Milestone Rights Group, with respect to such sale