definiens: means the Capital Account maintained for each Memb er as of the end of each Fiscal Year ( i ) increased by any amounts which such Member is obligated to restore pursuant to an y provision of this Agreement or is deemed to be obli gated to restore pursuant to the penultimate senten ces of Treasury Regulations Sections 1.704 - 2(g)(1 ) and 1.7 04 - 2(i)(5 ) and ( ii ) decreased by the items describe d in Treasury Regulations Sections 1.704 - 1(b)(2)(ii)(d ) ( 4 ), 1.704 - 1(b)(2)(ii)(d)(5 ), and 1.704 - 1(b)(2)(ii ) ( d)(6 ) . The foregoing definition of Adjusted Capital Account is intended to comply with the provisions of Treasury Regulations Section 1.704 - 1(b)(2)(ii)(d ) and shall be interpreted consistently therewith