definiens: means, with respect to any Person, without duplication, as of the date of determination,(A ) all obligations of such Person for borrowed money, including accrued and unpaid interest, and any prepayment fees orpenalties, ( B ) all obligations of such Person evidenced by bonds, debentures, notes or similar instruments, ( C ) all obligationsof such Person issued or assumed as the deferred purchase price of assets, services or securities ( other than ( 1 ) currenttrade liabilities and ( 2 ) the Company Transaction Expenses ), ( D ) all lease obligations of such Person for real or personalproperty required under GAAP to be capitalized on the books and records of such Person, ( E ) all obligations of such Personunder interest rate, currency or commodity derivatives or hedging transactions or similar arrangement ( valued at thetermination value thereof ), ( F ) all letters of credit or performance bonds issued for the account of such person, to the extentdrawn upon, ( G ) all obligations of such Person under conditional sale or other title retention agreements relating to property orassets purchased by such Person, and ( H ) all guarantees and keepwell arrangements of such Person of any Indebtedness ofany other Person other than a wholly owned Subsidiary of such Person