definiens: means the gross amounts received by ASLAN, its Affiliates andSublicensees, and their affiliates and sublicensees ( as applicable, ), for Productssold by such Selling Party under this Agreement, in arm ’s length sales to Third Parties, lessdeductions allowed to the Third Party customer by the Selling Party, to the extent actually takenby the Third Party customer, on such sales for:(a ) trade, quantity, and cash discounts;(b ) credits, rebates and chargebacks ( including those to managed - care entities andgovernment agencies ), and allowances or credits to customers on account of rejection or returns(including, but not limited to, wholesaler and retailer returns ) or on account of retroactive pricereductions affecting such Product;(c ) freight, postage and duties, and transportation charges specifically relating to Product, including handling and insurance thereto ; and(d ) sales ( such as VAT or its equivalent ) and excise taxes, other consumption taxes, customs duties and compulsory payments to governmental authorities and any othergovernmental charges imposed upon the sale of the Product to Third Parties