definiens: means the sales proceeds invoiced by any company of the [COMPANY] Group in respect of sales of the First Product to any third party ( i.e., a pa rty which is not part of the [COMPANY] Group ), less : ( i ) rebates granted in connection with reimbursemen t agreements with local, regional or national healt h authorities ; ( ii ) discounts ( e.g., trade discounts, cash discounts, quantity discounts ) with a limit o f 10 % of the gross sales proceeds invoiced by any company of the [COMPANY] Group ; ( iii ) sales taxes, value - added taxes, excise taxes, tariffs and duties relat ed to the sales of the First Product ; ( iv ) goods re turned ( e.g., rejections, defects, recalls, returns ) with a limit of 10 % of the gross sales proceeds invoiced by any company of the [COMPANY] Group and only to the extent that the product concerned was initially invoiced by any company of the [COMPANY] Group and therefore i ncluded in the ; and ( v ) transportation costs