definiens: means, with respect to any Person, without duplication : ( a ) the principal, accreted value, accrued and unpaid interest, fees andprepayment premiums or penalties, unpaid fees or expenses and other monetary obligations in respect of ( i ) indebtedness of such Person for borrowedmoney and ( ii ) indebtedness evidenced by notes, debentures, bonds, or other similar instruments for the payment of which such Person is liable ; ( b ) allobligations of such Person for the reimbursement of any obligor on any letter of credit, banker ’s acceptance or similar credit transaction ; ( c ) all obligationsof such Person under capital leases ; and ( d ) all obligations of the type referred to in clauses ( a ) through ( c ) of any Persons for the payment of which suchPerson is responsible or liable as obligor, guarantor or surety, including guarantees of such obligations ( but solely to the extent of such responsibility orliability )