definiens: means, with respect to sales made by [COMPANY] or its Affiliates or Sublicensees, the aggregate gross amount invoiced by [COMPANY] or its Affiliates or Sublicensees on all sales or transfer for consideration of any Product in the Territory to a Third Party ( ), less the following deductions, as determined in accordance with GAAP : ( a ) [ prevailing trade, quantity ] and [ cash ] discounts and [ similar adjustments ] for [ pharmaceutical companies ] under [ IGAAP ], including those granted on account of [ price adjustments, billing errors, rejected goods, damaged goods, returns, recalls, rebates, chargebacks, reimbursements ] or similar payments actually granted or given to [ patients, wholesalers ] or other [ distributors, buying groups, health care insurance carriers, managed care entities ] or other [ institutions ], including any [ government - mandated rebates ] ; ( b ) reasonable freight, packing, shipping, postage and insurance charges ; and ( c ) customs or excise taxes required by Applicable Laws, including import duties, sales tax and other taxes ( except income taxes ) or duties relating to importation, use or sales of Product