definiens: means the gross sales amount of Licensed Products invoiced to Third Parties by [COMPANY], itsAffiliates and sublicensees, less the following deductions ( to the extent included in such gross sales amount):(a ) quantity and/or cash discounts therefor;(b ) customs, duties, sales and similar taxes;(c ) amounts allowed or credited by reason of rejections, return of goods ( including as a result of recalls, market withdrawals and other corrective actions ), and retroactive price reductions or allowances specificallyidentifiable as relating to a Licensed Product including allowances and credits related to inventory management orsimilar agreements with wholesalers ; 8 * * * = Portions of this exhibit have been omitted pursuant to a request for confidential treatment . Anunredacted version of this exhibit has been filed separately with the Commission.(d ) amounts incurred resulting from government ( or any agency thereof ) mandated rebate programs in theTerritory;(e ) Third Party rebates, patient discount programs, administrative fees and chargebacks or similar priceconcessions related to the sale of a Licensed Product;(f ) bad debt actually included on [COMPANY] ’s financial statements, provided that [COMPANY] has made CommerciallyReasonable Efforts to collect on such debts;(g ) the expenses for insurance, freight, packing, shipping and transportation;(h ) commissions paid to agents or distributors to secure tender offers or other purchases by local authorities;and(i ) as agreed by the Parties, such agreement not to be unreasonably withheld, any other specificallyidentifiable amounts included in a Licensed Product ’s gross sales amount that were or ultimately will be credited andthat are similar to those listed above, all in accordance with IFRS