definiens: shall mean the total value of the Existing Inventory existing as of the Repurchase Date calculated by : ( i ) multiplying(aa ) the number of units of Relevant Products in [COMPANY] 's inventory which in the case of OT - fentanyl Products are insaleable condition and with a shelf life of not less than 9 ( nine ) months as of the Repurchase Date ( and productsshipped at [COMPANY] 's written direction between the Repurchase Date and the date of the stock take shall be deemed tomeet those criteria ) and ( bb ) the sum of ( x ) the VAT - exclusive amount originally invoiced per unit by [COMPANY] to Elan(y ) the VAT - exclusive amount paid by [COMPANY] in respect of transportation of such Relevant Products to their place ofstorage and ( z ) the VAT - exclusive amount paid by [COMPANY] in respect of finished pack release testing ; and ( ii ) addingVAT payable in respect of such units