definiens: shall mean, for a specified period, an amount calculated in French Francs and equal to the total gross invoice price from the sale of all Agreement Product by the Distributor and its Affiliates during such period in the Territory to non - Affiliated wholesalers, hospitals, retail pharmacies, patients and other third party purchasers ~ ss, to the extent included in such gross invoice price and, solely to the extent such items do not exceed reasonable and customary amounts in the country in which the sale occurred, ( i ) charges for freight, insurance and transportation expenses actually paid, such charges not to exceed I % of Net Revenu~ for purposes of this calculation ( but for the avoidance of doubt this clause shall not prohibit § " e Distributor from charging more than I % for such expenses ), ( ii ) tariffs, duties, excises and sales, value added or other similar taxes imposed upon and paid directly with respect to such sales, ( iii ) ~ trade, cash and quantity discounts actually allowed to third party purchasers during such period 7\ and taken directly with respect to such sales solely for the purpose of promoting and selling the Agreement Product ( provided that such discounts from the undiscounted price in excess of fifteen percent ( 15 % ) for sales to hospitals and ten percent ( 10 % ) for all other sales shall not be deducted from the gross invoice price for purposes of computing Net Revenu~ but for the avoidance of doubt this clause shall not prohibit§ : : Distributor from giving discounts in excess of 15 % or 10 %, as applicable ) and ( iv ) amounts repaid or credited during such period to third party purchasers because of any rebates or retroactive price reductions or for rejected, defective or returned Agreement Product, or Agreement Product recalled during such period by a regulatory agency ( other than with respect to Agreement Product that is recalled due to the negligence of the Distributor or its agents or Affiliates ) in each case to the extent that such allowances are not covered by insurance ; provided that there shall be no deductions from the gross invoice price for rejected, defective or returned Agreement Product that was delivered to the Distributor or its Affiliates in saleable condition with more than twelve ( 12 ) months of shelf life remainin~ For avoidance of doubt, ~ales of Agreement Product to Affiliates that will be resold shall not be regarded as sales for the purposes of calculating Net Revenues . The amounts used in the calculations of Net Revenues shall be deternlined from the books and records of the Distributor ( or its Affiliates, as applicable ) maintained in accordance with generally accepted accounting principles consistently applied