definiens: and have the meaning ascribed thereto in the Act ; ( l ) means any indebtedness for or in respect of:(i ) moneys borrowed ; ( ii ) any amount raised by acceptance under any acceptance credit facility ; ( iii ) any amount raised pursuant to any note purchase facility or the issue of bonds, notes, debentures, loan stock, preferred stock, redeemable stock or any similar instrument ; ( iv ) the amount of any liability in respect of any lease or hire purchase contract which would, in accordance withgenerally accepted accounting principles in England, be treated as a finance or capital lease ; ( v ) receivables sold or discounted ( other than any receivables to the extent they are sold on a non - recourse basis ) ; ( vi ) any amount raised under any other transaction ( including any forward sale or purchase agreement ) having thecommercial effect of a borrowing ; ( vii ) for the purposes of Clause 10.1(g ) only, any derivative transaction entered into in connection with protectionagainst or benefit from fluctuation in any rate or price ( and, when calculating the value of any derivativetransaction, only the- 6 - CONFORMED COPY marked to market value shall be taken into account ) ; ( viii ) any counter - indemnity obligation in respect of a guarantee, indemnity, bond, standby or documentary letter ofcredit or any other instrument issued by a bank or financial institution ; and ( ix ) the amount of any liability in respect of any guarantee or indemnity for any of the items referred to inparagraphs ( i ) to ( viii ) inclusive above