Section 270. Definition of terms

In this article "assets" of a debtor means
  property not exempt from liability for his debts. To the extent that any
  property  is  liable for any debts of the debtor, such property shall be
  included in his assets.
    "Conveyance" includes every payment  of  money,  assignment,  release,
  transfer,  lease, mortgage or pledge of tangible or intangible property,
  and also the creation of any lien or incumbrance.
    "Creditor" is a person having any claim, whether matured or unmatured,
  liquidated or unliquidated, absolute, fixed or contingent.
    "Debt" includes any legal liability,  whether  matured  or  unmatured,
  liquidated or unliquidated, absolute, fixed or contingent.