definiens: means, for any period, the gross amount invoiced or otherwise charged by [COMPANY] or itsAffiliates or Sublicensees for the sale of any Product to any Third Party, less the following deductions to the extentactually incurred or allowed in connection with the sale of such Product ( and in accordance with the integrated systemof International Accounting Standards and International Financial Reporting Standards, consistently applied ): ( a ) trade, quantity and cash discounts allowed ; ( b ) commissions, discounts, refunds, rebates, charge - backs, retroactive priceadjustments, and any other allowances which effectively reduce the net selling price ; ( c ) actual Product returns andallowances ; ( d ) delayed ship order credits and discounts pursuant to indigent patient programs and patient discountprograms, including, but not limited to, and coupon discounts ; and ( e ) any tax imposed on theproduction, sale, delivery or use of the Product, including, without limitation, sales, use, excise or value added taxes