definiens: means, with respect to any Product, the gross invo iced sales price of such Product sold by [COMPANY] orDynavax or their respective Affiliates or Sublicens ees ( the ) in finished product form, packaged and labeledfor sale, under this Agreement in arm ’s length sale s to Third Parties, less deductions allowed to the Third Party customer bythe Selling Party and actually incurred, allowed, p aid, accrued or specifically allocated as reported by the Selling Party in itsfinancial statements in accordance with the Interna tional Financial Reporting Standards ( ) for G SK ( or any otherSelling Party which accounts in accordance with IFR S ) or US ( as appropriate ) Generally Accepted Accoun ting Principles forDynavax ( or any other Selling Party which accounts in accordance with US or UK ( as appropriate ) Genera lly AcceptedAccounting Principles ), applied on a consistent bas is, for:1.70.1 customary and reasonable trade, quantity, and cash discounts and wholesaler allowances ; provided that, inthe case of pharmacy incentive research programs, h ospital performance incentive research program char gebacks, diseasemanagement research programs, similar research prog rams or discounts and wholesaler allowances on of products, all discounts, wholesaler allowances and the like s hall be [ * ] ; 1.70.2 customary and reasonable credits, rebates and charg ebacks ( including those to managed - care entities an dgovernment agencies ), and allowances or credits to customers on account of rejection or returns ( inclu ding, but not limited to, wholesaler and retailer returns ) or on account of r etroactive price reductions affecting such Product;1.70.3 freight, postage and duties, and transportation cha rges relating to such Product, including handling a ndinsurance thereto;1.70.4 sales ( such as VAT or its equivalent ) and excise ta xes, other consumption taxes, customs duties andcompulsory payments to governmental authorities and any other governmental charges imposed upon the i m portation, use orsale of such Product to Third Parties ( excluding an y taxes paid on the income from such sales ) to the extent the Selling Party isnot otherwise entitled to a credit or a refund for such taxes, duties or payments made;1.70.5 [ * ] ; and1.70.6 other items actually deducted from gross sales in r elation to changes in accounting guidelines as per IFRSand to the extent that such deductions are consiste ntly applied across the relevant Party ’s business