Turnover represents net invoice value after the deduction of discounts
and allowances given and accruals for estimated future rebates and
returns. The methodology and assumptions used to estimate rebates
and returns are monitored and adjusted regularly in the light of
contractual and legal obligations, hi
storical trends, past experience
and projected market conditions. Market conditions are evaluated
using wholesaler and other third-party analyses, market research data
and internally generated information. Value added tax and other sales
taxes are excluded from revenue.