definiens: means ( a ) with respect to sales of Licensed Products by BTC or its Affiliates, or any other entity towhich BTC has sold, assigned rights, merged with or has become acquired by, the gross sales price actually receivedless the following items to the extent they are paid and included in the invoice price provided that in no event shall thefollowing amounts, in aggregate, exceed 15 % of the gross sales price : ( i)customary trade discounts actually allowed ; ( ii)packing, freight, and insurance costs ; ( iii)sales, use, value - added and excise taxes ; ( iv)import, export and customs duties and taxes ; ( v)credit for returns, allowances or trades actually allowed ; and ( vi)government mandated rebates, if any ; and ( b ) with respect to sales of Licensed Products by a Sublicensee ( as defined below ) where BTChas elected not to supply the Licensed Product, the net sales price as required to be reported to BTC by the Sublicenseepursuant to the written sublicense agreement between them . For purposes of clarification, if Auxilium or any other entityacquires BTC, then notwithstanding any termination of the Auxilium License Agreement, the Net Sales price shall be theprice that would have been reported by Auxilium to BTC under the Auxilium License Agreement as if the AuxiliumLicense Agreement had remained in effect