definiens: Deloitte, Haskins & Sells ; has the same meaning as in the Deloitte Review Report and PCFS for theDraft Limited Review Accounts ; represents the Specialty Entities amounts due from trade sales of productsmade in the ordinary course of business, net of any reserves for returns or uncollectible amountsand will exclude unbilled and billed receivables relating to development & licensing revenues, calculated consistently with past practices and in accordance with the Accounting Policies ; is equal to * * * ; is equal to Product Sales for the 3 months ended on the Completion Date, divided by the number of days in that same three month period ; is equal to the sum of ( i ) * * * multiplied by the Target Days ' Sales, minus the Target Accrued Liabilities and ( ii ) * * * ; represents the Specialty Entities obligations for amounts owed for the purchaseof goods and services arising in the ordinary course of business, net of advances to suppliers forthe purchase of goods, calculated consistently with past practices and in accordance with theAccounting Policies ; payments that any Specialty Entity is contractuallyobliged to make as a result of Completion ( i ) to any Employees or Consultant pursuant to theterms of any Specialty Entity Benefit Plan ( ii ) pursuant to the express terms of the Third PartyTerminating Contracts, in the case of ( i ) and ( ii ) that remain unpaid as of the Relevant Time ( suchUnpaid Change in Control Payments to be reduced by the amount of such payments as equalsany Service Tax chargeable in respect of the matters giving rise to those payments which arerecoverable ( whether by way of credit or refund and whether by Group Company or by anymember of the fiscal group of which it is a member ) but only to the extent such amounts areactually recovered ; provided, that no Agila USA CEO Payments shall be deemed to be UnpaidChange in Control Payments ; is the amount of the difference between the Target Net WorkingCapital and the Net Working Capital if the Target Net Working Capital is greater than the NetWorking Capital, or US$ 0 ( zero ) if the Net Working Capital is greater than or equal to the TargetNet Working Capital;1.2***1.3It is agreed that items or amounts categorised or falling under more than one defined term in thisSchedule 4 shall not be double counted