definiens: means, ( i ) with respect to a Licensed Product ( subj ect to clause ( ii ) below, for a Combination Product ) in a particular period, the [ * * * ] by Licensee, its Affiliates or its Sublicensees o n sales or other dispositions ( excluding sales or dispositions for u se in clinical trials or other scientific testing, in either case for which Licensees, its Affiliates or its Sublicensees receive no revenue ) of such Licensed P roduct to unrelated Third Parties during such period, less the following dedu ctions ( to the extent included in the gross amount invoiced or otherwise directly paid or incurred by Licensee, it s Affiliates or its Sublicensees ): [ * * * ] Such amounts shall be determined from the books and records of Licensee, its Affiliates and its Sublicensees, in each case maintained in accordance with Japanese GAAP or International Financial Repo rting Standards, consistently applied