(h) any amount of any liability under an advance or deferred purchase agreement if (i) one of the primary reasons behind entering into the agreement is to raise finance or to finance the acquisition or construction of the asset or service in question or (ii) the agreement is in respect of the supply of assets or services and payment is due more than 90 days after the date of supply;
(i) any arrangement entered into primarily as a method of raising finance pursuant to which an asset sold or otherwise disposed of by any Group member may be re-acquired by any Group member (whether following the exercise of an option or otherwise);
(j) any other transaction (including any forward sale or purchase agreements and conditional sale agreements) having the primary commercial effect of a borrowing entered into by any person to finance its operations or capital requirements; and