definiens: means with respect to any Licensed Product, the gross amounts invoiced by [COMPANY] Kirinor its Affiliates or its Permitted Sublicensees to any Third Party for sales of Licensed Products in the Territory, lessthe following items, provided that they are bona fide:(a ) actual credits, refunds or allowances to Third Party customers for spoiled, damaged, rejected, recalled, outdated and reasonably returned Licensed Product;(b ) discounts, including cash, volume, quantity and other trade discounts, charge - back payments, andrebates and allowances actually granted, incurred or allowed in the ordinary course of business, as well asgovernment - required discounts and allowances ( including government rebates and other price reductions ), andother reductions, concessions and allowances that effectively reduce the selling price to [COMPANY] Kirin or itsAffiliates or such sublicensees;(c ) transportation charges, freight, postage and insurance ( but only insurance related to protecting theparticular shipment against physical loss or damage ) if shown separately in the invoice ; and(d ) sales, use or excise Taxes and import / export duties or tariffs and similar governmental chargesactually due or incurred in connection with the sales of such Licensed Product, if shown separately in the invoice