(d) Liens on fixed or capital assets acquired, constructed or improved by Parent or any Subsidiary; provided that (iA) such Liens secure solely Indebtedness permitted by [Section 6.01(da)] or, for the avoidance of doubt, Indebtedness of the type referred to in [Section 6.01(d)] that would be permitted to be incurred by Parent or any Subsidiary under [Section 6.01(div)] if it were subject to Section 6.01 and obligations relating thereto not constituting Indebtedness, (iiB) such Liens and the Indebtedness secured thereby (other than otherwise permitted extensions, renewals and replacements thereof) are incurred prior to or within 180 days after such acquisition or the completion of such construction or improvement, (iiiC) the Indebtedness secured thereby was incurred to pay, and does not exceed, in each case, the cost of acquiring, constructing or improving such fixed or capital assets and (ivD) such Liens shall not apply to any other assets of Parent or any Subsidiary;

the aggregate amount of all Taxes to be indemnified pursuant to this Section 13.1 does not exceed # the amount of Tax liabilities (Verbindlichkeiten) and Tax accruals (Rückstellungen) in the Financial Statements and # the amount of Working Capital Taxes, taking into account the relevant monetary amount thereof as such, irrespective of the facts and circumstances underlying such liabilities and accruals. “Working Capital Taxes” shall be such amount of VAT, sales tax, turnover taxes, customs, wage/payroll taxes, social security contributions, and any comparable Taxes relating to the ordinary ongoing business operations of the Group Entities under applicable German or foreign laws, including but not limited to the Brazilian Programa de lntegraҫão Social – PIS, Contribuiҫão para Financiamento da Seguridade Social – CO­ FINS, Imposto sobre Produtos Industrializados – IPI, Imposto sobre Circulaҫão de Mercadorias e Serviҫos – ICMS, the Imposto sobre Serviҫos – ISS, provided, such specified Taxes, in each case, economically relate to the time period of 1 July to 30 September 2018, for which Tax