definiens: means, with respect to any Member, the balance in such Member ’s CapitalAccount as of the end of the relevant Fiscal Year, after giving effect to the following adjustments:(a ) credit to such Capital Account any amounts that such Member is obligated to restore, because of apromissory note to the Company or otherwise, or is deemed to be obligated to restore pursuant to the penultimatesentence in each of Regulations Sections 1.704 - 2(g)(1)(ii ) and 1.704 - 2(i)(5 ) ; and(b ) debit to such Capital Account the items described in 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 )