definiens: means, with respect to a given Product or CompetitiveProduct, the gross invoiced sales prices charged for a Product or Competitive Product(after Regulatory Approval of such Product or Competitive Product ) sold by a givenParty, its Affiliates and sublicensees ( the ) in arm ’s length transactionsto Third Parties ( but not including sales by and among the Selling Parties ) duringsuch time period, less the total of the following charges or expenses, as determined inaccordance with international financial reporting standards, consistently appliedacross all products sold by a given Party:1.69.1 Trade, cash, prompt payment or quantity discounts, includingpromotional, service or similar discounts;1.69.2 Returns, allowances, rebates, chargebacks, other allowances, orpayments to government agencies, including any amounts that are imposed or aredue under Section 9008 of the U.S. Patient Protection and Affordable Care Act of2010 ( Pub . L. No . 111 - 48 ) and are reasonably allocable to such Product orCompetitive Product;1.69.3 [ * * * ] ; 1.69.4 Fees paid to distributors, selling agents ( excluding any salesrepresentatives of a Selling Party ), group purchasing organizations and managedcare entities;1.69.5 Credits or allowances for Product or Competitive Productreplacement, whether cash or trade;1.69.6 Non - recoverable sales taxes, excise taxes, tariffs, and duties(excluding taxes when assessed on income derived from sales);101.69.7 [ * * * ] ; and1.69.8 freight or other transportation charges, insurance charges, additional special packaging, and governmental charges