the issued share capital of a Person shall be deemed the Control of such Person. 1.13 "Customers" means all subscribers, users or other customers procured by the Online Group or the Group, as principal or as agent or through agents, distributors or resellers, through any distribution or marketing channels, of the Company-Skype Branded Application, the Company-Skype Toolbar, the Company-Skype Branded Web Site and/or the Company-Skype Branded Content and the Online Group's and the Group's internet services, value-added services and other products and services in the Territory. 1.14 "Deliverable" means an item specified in the "Deliverables" portion of any Statement of Work. 1.15 "Direct Expenses" means only those direct expenses set forth below that are incurred by a Party in connection with the Company- Skype Branded Application from a non-affiliated third party: • Transmission fees • CODEC fees (or other similar fees or royalties, including all interconnection and delivery fees) • Sales taxes or other regulatory charges • Telecommunications network operators' fees, including transmission fees, call termination fees and collection charges • Alliance fees payable to handset manufacturers and/or mobile operators • Fees payable to payment agencies such as online-banking charges and charges of collection agents and banks for payment collection • Technology license fees approved by Skype and Online BVI in writing • Other costs approved by Skype and Online BVI in writing. 3 Source: TOM ONLINE INC, 20-F, 5/1/2006 1.16 "Gross Revenue" means any and all revenue actually received and collected by a Party, or any Subsidiary or other Affiliate, licensee, distributor or reseller thereof, from (i) any SkypeOut, SkypeIn or Skype Plus services (or other products or services similar to Skype Plus developed under this Agreement by the Parties) provided through or in connection with the Company-Skype Branded Application, Company-Skype Branded Content or Company-Skype Branded Web Site, and