; (B) the Families First Coronavirus Response Act ( Public Law 116–127 ); (C) the CARES Act ( Public Law 116–136 ); or (D) the Federal Government or any State, local, Tribal, or territorial government for the purpose of reducing the financial losses of businesses caused by the spread of COVID–19. (3) Loan covenant The term loan covenant means any provision in a covered loan agreement that allows or requires the acceleration of repayments due under any loan agreement or that reduces the availability of funds under a line of credit— (A) due to any act or omission of a borrower or any entity related to the borrower; or (B) because the total liabilities or current liabilities of a borrower exceed— (i) any benchmark; or (ii) any percentage of the assets of the borrower, revenues, equity, or any other benchmark.