definiens: means the gross amount invoiced by Fosun, its Aff iliates or Sublicensees, for sales of Product to a Third Party ( that is not an A ffiliate or Sublicensee ) less the following deducti ons from such gross amounts to the extent included in the gross a mount invoiced for such Product or otherwise direct ly paid or incurred by Fosun, its Affiliates or Sublicencees : ( a ) customary trade discounts, credits or allowa nces, not to exceed [ * ] of the gross amount invoice d ; ( b ) credits or allowances additionally granted u pon returns, rejections or recalls ( except where su ch recall arises out of the gross negligence, willful misconduct, or fraud by Fosun, its Affiliates or Su blicensees ) ; ( c ) taxes, duties or other governmental tariffs ( other than income taxes ) ; and ( d ) government mandated rebates