definiens: shall be deemed to be followed by the phrase or likeexpression ; ( b ) the word means unless the context dictates otherwise because the subjects of theconjunction are mutually exclusive ; ( c ) the words and and other words of similar importrefer to this Agreement as a whole and not to any particular Article or Section or other subdivision ; ( d ) references inthis Agreement to shall mean calendar days ; ( e ) the singular shall include the plural and vice versa ; and(f ) masculine, feminine and neuter pronouns and expressions shall be interchangeable . Each accounting term usedherein that is not specifically defined herein shall have the meaning given to it under IFRS, or if not defined by IFRS, the meaning applied to it by [COMPANY] in preparing its publicly reported financial statements, in each case, consistentlyapplied, but only to the extent consistent with its usage and the other definitions in this Agreement