definiens: shall mean, for a Product in a particular period, the amount calculated bysubtracting from the gross amount invoiced of such Product by the [COMPANY] Group the actualamounts for the following for such period ( provided that such deductions are calculated inaccordance with IFRS consistently applied):(a)trade and quantity discounts other than early payment cash discounts;(b)any invoiced amounts that are not collected by [COMPANY] Group, including bad debts ; ( c)any other similar and customary deductions that are consistent with the accountingstandard adopted by [COMPANY] Group and applicable laws and regulations(d)returns, rebates, chargebacks and other allowances;(e)retroactive price reductions and early payment cash discounts that are actually allowed orgranted;(f)excise taxes, indirect taxes, custom duties, custom levies and import fees imposed on thesite of importation, use or distribution of the Product;21(g)if applicable, that portion of a fee imposed by a government or legally required in acountry in the Territory that is imposed on prescription drug manufacturers andattributable to Sales of the Product in that country;(h)a fixed amount equal to three percent ( 3 % ) of Sales to cover freight, postage charges, transportation insurance, packing materials for dispatch of goods, and custom duties