definiens: , with respect to any Option Product, shall mean the gross amount invoiced and actually paid by a party or its Affiliate, licensee or sublicensee for that Option Product sold to Third Parties other than licensees or sublicensees in bona fide, arm ' s­length transactions, less ( i ) quantity and/or cash discounts from the gross invoice price which are actually allowed or taken ; ( ii ) freight, postage and shipping insurance included in the invoice price ; ( iii ) amounts repaid or credited by reasons of rejection or return of goods or because of retroactive price reductions specifically identifiable to the Option Product ; ( iv ) amounts payable resulting from governmental ( or agency thereof ) mandated rebate programs ; ( v ) Third Party rebates to the extent actually allowed ; and ( vi ) invoiced custom duties and sales taxes and other governmental charges ( excluding income taxes ), if any, actually paid and directly related to the sale