definiens: with respect to any person means any a nd all liabilities of orrelating to such person or any of its Subsidiaries ( including any entity whichis, in whole or in part, a predecessor of such pers on or any of suchSubsidiaries ), whether vested or unvested, continge nt or fixed, actual orpotential, known or unknown, which ( i ) arise under or relate to matters coveredby Environmental Laws and ( ii ) relate to actions oc curring or conditionsexisting on or prior to the Closing Date . As used i n this Agreement, means any materials or wastes, defined, listed, classified orregulated as hazardous, toxic, a pollutant, a conta minant or dangerous in orunder any Environmental Laws which includes petrole um, petroleum products, friable asbestos, urea formaldehyde, radioactive ma terials and polychlorinatedbiphenyls