definiens: means gross invoiced sales of the Licensed Product to ThirdParties, in each quarter less the following deductions from such gross amounts which areactually incurred, allowed, paid, accrued or specifically allocated to the extent that such amountsare deducted from gross invoiced sales amounts as reported in financial statements inaccordance with the International Financial Reporting Standards ( ), applied on aconsistent basis:1.98.1 credits or allowances actually granted for damaged LicensedProduct, returns or rejections of Licensed Product, price adjustments, and billing errors;1.98.2 governmental and other rebates ( or equivalents thereof ) to national, state / provincial, local and other governments, their agencies and purchasers, and reimbursers, or to trade customers;1.98.3 normal and customary trade, cash and quantity discounts, allowances, and credits actually allowed or paid;1.98.4 commissions allowed or paid to Third Party distributors, brokers oragents other than sales personnel, sales representatives and sales agents;1.98.5 transportation costs, including insurance, for outbound freightrelated to delivery of Licensed Product to the extent included in the gross amount invoiced;1.98.6 sales taxes, value added taxes, and other taxes directly linked to thesales of Licensed Product to the extent included in the gross amount invoiced ; and1.98.7 any other items actually deducted from gross invoiced salesamounts as reported in financial statements in accordance with the IFRS, applied on aconsistent basis