definiens: means, as of any date of determination ( without duplication ) with respect to any Person, any(a ) loans, credit lines or other obligations of such Person relating to indebtedness for borrowed money, ( b)obligations or Liabilities of such Person evidenced by bonds, notes, debentures or similar instruments, ( c)obligations or Liabilities of such Person under any letter of credit ( or reimbursement agreements in respectthereof ), banker ’s acceptance or similar credit transaction, ( d ) obligations or Liabilities of such Person for thedeferred purchase price of property, assets or services ( other than current accounts payable to suppliers andsimilar accrued liabilities incurred in the Ordinary Course of Business ), ( e ) obligations or Liabilities of suchPerson in respect of interest under any existing interest rate swap or hedge agreement, ( f ) deficit, unfundedamount, withdrawal liability or other Liability of such Person in respect of any plan, Contract or arrangement(including any pension plan or other Benefit Plan ), ( g ) obligations or Liabilities for Taxes, ( h ) indebtedness ofothers secured by an Encumbrance on any asset of such Person ( whether or not such indebtedness isassumed by such Person ), ( i ) to the extent not otherwise included, the amount of any indebtedness of anyother Person guaranteed by such Person, and ( j ) in each of the foregoing cases, together with all accruedinterest thereon and any applicable prepayment, breakage or other premiums, costs, expenses, fees andpenalties