definiens: shall mean, with respect to the relevant Fiscal Quarter of theCompany, ( a ) a report, accompanied by supporting documentation and reports received fromany Third Party ( including Incyte ) or its Affiliates that is party to a licensing or otherarrangement with the Company or its Affiliate relating to the Product or the Back - Up Product, showing Gross Product Revenues for the Product and Back - Up Product for such quarterearned by such Third Party ( including Incyte ) or its Affiliate and the adjustments and otherreconciliations used to arrive at Net Revenues for such quarter earned by such Third Party(including Incyte ) or its Affiliate, reconciled, in each case, to the supporting documentationand reports furnished by such Third Party ( including Incyte ) or its Affiliate for such FiscalQuarter, and ( b ) a report showing the amounts paid by category by such Third Party ( includingIncyte ) or its Affiliate to the Company or its Affiliates pursuant to the licensing or otherarrangement ( including the A&R License Agreement ), including detail with respect to anyoffsets taken