definiens: means the aggregate amount of : ( i ) any and all interest bearing and non - interest bearing debt to banks, financial or other similar institutions including but not limited to loans, overdrafts, drawn - down facilities, inventory financing, discounting or similar facilities, including interest accrued thereon, ( ii ) capitalized leases ( including credit - bail agreements ) and financing received through factoring of trade debtors ( i.e. the amount of trade receivables which have been factored but not yet collected ), ( iii ) overdue payables, including overdue trade payables, taxes, remuneration, bonuses and related costs taking into account specified trade terms and where no specified trade terms are applicable, the past accounting practice of the relevant Target Company and/or Subsidiary, ( iv ) accrued and unpaid contributions and commitments under pension and non - pension post - retirement benefit plans, ( v ) repayable elements of any government or other grant, ( vi ) restructuring costs accrued and not yet paid, of ( or by ) the Target Company and the Subsidiaries as at the close of businesson the date for which the determination is made, determined in accordance withFrench GAAP . Any Indebtedness in currencies other than the euro will betranslated into euro at the exchange rate used to determine the respectivebalance sheet, in accordance with French GAAP, that includes the reportedIndebtedness