definiens: means, in the case of sales by or for the benefit of [COMPANY], its Affiliates, and its Sublicensees ( the ) to independent, unrelated persons ( ) in bona fide arm ’s length transactions ( except as provided below withrespect to clinical trial samples ), the gross amount billed or invoiced by Seller with respect to the Licensed Product during theRoyalty Term, less the following deductions, in each case to the extent actually allowed and taken by such Buyers and nototherwise recovered by or reimbursed to Seller in connection with such Licensed Product ( ): ( a ) * * * ( b ) * * * ( c ) * * * 9 * * * = Portions of this exhibit have been omitted pursuant to a request for confidential treatment . An unredactedversion of this exhibit has been filed separately with the Commission.(d ) * * * ( e ) * * * ( f ) * * * ( g ) * * * ( h ) * * * shall not include any consideration received with respect to a sale, use or other disposition of any LicensedProduct in a country as part of a clinical trial necessary to obtain Regulatory Approval in such country . All of the foregoingelements of Net Sales calculations shall be determined in accordance with IFRS or successor standards and guidelines thereto