definiens: means, with respect to an applicable period, the gross amount invoicedby Buyers, and/or their Affiliates and sublicensees for sale or other commercial disposition of theProduct ( in final, finished presentation for use by an end - user ) to an unrelated Third Party in anarms’-length transaction, minus the following allowances and other deductions which areactually incurred, allowed, accrued or specifically allocated in their normal and customaryamounts : [ * * * ] For clarity, Net Sales shall be determined in accordance with GAAP or IFRS, asapplicable, and a sale or transfer by Buyers to their Affiliates and/or sublicensees for resale bysuch Affiliate and/or sublicensee shall not be considered a sale for the purpose of this provisionbut the resale by such Affiliate and/or sublicensee to a Third Party shall be a sale for suchpurposes