definiens: means, with respect to any Person, and without duplication, any liability or obligation, including allobligations in respect of principal, accrued interest, penalties, fees and premiums, of such Person ( a ) for borrowed money(including amounts outstanding under overdraft facilities ), ( b ) evidenced by notes, bonds, debentures or other similarobligations, ( c ) for the deferred purchase price of property, goods or services ( other than trade payables or accruals incurred inthe ordinary course of business ), ( d ) for the capitalized liability under all capital leases of such Person ( determined inaccordance with GAAP ), ( e ) with respect to letters of credit, ( f ) for contracts or agreements relating to interest rate or currencyrate protection, swap agreements, collar agreements and similar hedging agreements, and ( g ) in the nature of guarantees of theobligations described in clauses ( a ) through ( f ) above of any other Person