definiens: means with respect to the Product, the costs actually incWTed by NPS, in accordance with generally accepted accounting principles, for supply and manufacture of Drug Substance, Product or Devices, as the case may be, including costs for testing and release of such items 1.2 means a corporation or other business entity which, directly or indirectly, through one or more intermediaries, controls, is coutrolled by or is under common control with a Party . For purposes of this definition only, and, with corresponding meanings, the rerms and '' under common control with " means ( a ) the possession, directly or indirectly, of the power to direct the management or policies of a legal entity, whether through the ownership of voting secwities or by contract relating to voting rigbts or corporate governance, or ( b ) the ownership, directly or indirectly, of more than 50 % of the voting securities or other ownership interest of a legal entity ; provided, however, that if local law restricts foreign ownership, control will be established by direct or indirect ownership of the maximum ownership percentage that maYI under such local law, be owned by foreign interests