definiens: means the gross sales amount ( taxes excluded ) of Licensed Products invoiced to Third Parties by XPH and its Affiliates;provided that such gross amounts shall be calculated in accordance with the standard internal policies and procedures of XPH or itsAffiliates ( as applicable ) and IFRS, less the following deductions ( to the extent included in such gross sales amount):(a ) customary trade discounts, credits or allowances, including gifts and samples, not to exceed [ * ] of the gross amount invoiced;(b ) Indirect Taxes to the extent added to the sale price and set forth separately as such in the total amount invoiced;(c ) credits or allowances additionally granted upon returns, rejections or recalls ( except where such recall arises out of the conduct ofXPH, its Affiliates or Sublicensees ) ; and(d ) amounts incurred resulting from government ( or any agency thereof ), and other distribution channels including distributors andhospitals, mandated rebate programs or mandated discounts in the Territory, in an amount not to exceed [ * ] of the gross amount invoiced