definiens: shall mean any of : [ Germany, France, the United Kingdom ] . - 3 -1.11 shall mean the aggregate gross sales of any Product invoiced to third parties in an arm 's lengU ) transaction by QBI or their Affiliates, less the following deductions ( to the extent that such deductions are actually shown on the relevant invoices to third - party customers ): ( a ) any tax/ dlJty or other governmental charge on the import or export, sale or use of any royalty ~ bearing Product ( not including franchise tax or income tax ) ; and ( b ) actual costs of transportation and insurance if invoiced to the cus­tomer ; and ( c ) [ a lump - sum ] deduction of [ three percent ( 3 ° /c ) ] of the price invoiced for Products to cover all the usual sales expenses such as charges or allowances given or normal trade discounts allowed or commissions paid in lieu of trade discounts as well as credits or allowances given or made on account of return or rejection of any rOYdlty ~ bearing Product ; 1.12 shall mean any and all ( a ) patents, ( b ) pending patent applica­tions, including, without limitation, all provisional applications, continuations, con­tinuations ~ ln ~ part, divisions, reissues/ renewals, and all patents granted thereon, and ( c ) all patents - or - addition, reissue patents, reexaminations and extensions or restorations by existing Or future extension or restoration mechanisms, including, without limitation, supplementary protection certificates or the equivalent thereof