; (ii) loan taken out by a qualifying territory or instrumentality of a qualifying territory; (iii) repurchase or swap or other derivative contract entered into by a qualifying territory or instrumentality of a qualifying territory; or (iv) guaranty of any security or loan or repurchase or swap or other derivative contract by a qualifying territory or instrumentality of a qualifying territory; and (B) does not include any— (i) claim made by a vendor or service provider that is owed payment by a qualifying territory or an instrumentality of a qualifying territory for a good or service rendered in the ordinary course of business; (ii) claim made by or on behalf of a current or former employee of a qualifying territory or an instrumentality of a qualifying territory that is owed payment for a pension or other retirement benefit, or for a health care benefit of any kind; or (iii) claim against a qualifying territory or an instrumentality of a qualifying territory for a pending tax refund or tax credit. (6) Instrumentality The term instrumentality includes— (A) a political subdivision of a qualifying territory; (B) a public agency of a qualifying territory; (C) a public corporation of a qualifying territory; and (D) a banking corporation of a qualifying territory. (7) Per capita debt of a territory The term per capita debt of a territory means the quotient obtained by dividing— (A) the aggregate amount of the financial obligations of a territory and the instrumentalities of the territory, which shall not include— (i) the Federal debt; or (ii) the unfunded liabilities of a pension system of the government of the qualifying territory or its instrumentalities for the payment of pension and other retirement benefits, or health care benefits of any kind, to current or former employees of a qualifying territory or its instrumentalities of a qualifying territory that is owed payment for a pension or other retirement benefit, or for a health care benefit of any kind