definiens: means, with respect to the Company and its Subsidiaries as of any time ofdetermination and without duplication : ( a ) all obligations for borrowed money, including the current portion of all long - term indebtedness, whether or not evidenced by bonds, debentures, notes, drafts or similar instruments ( in eachcase, including all obligations for the outstanding principal amount, accrued and unpaid interest, prepaymentpenalties, premiums, fees, penalties, expenses, breakage costs and bank overdrafts thereunder ) ; ( b ) all obligations forthe deferred and unpaid purchase price of property or services ( other than trade payables and accrued expensesincurred in the ordinary course of business ) ; ( c ) all reimbursement obligations with respect to letters of credit, banker’sacceptances issued for the account of the Company or any of its Subsidiaries or similar credit transaction securingobligations of a third party to the extent of the obligation secured ; ( d ) all obligations in respect of capital leases, asdetermined under GAAP ; ( e ) all liabilities under any interest rate swaps, collars, caps, foreign currency exchangeagreement or similar hedging agreement ; ( f ) all off balance sheet financing, including synthetic leases and projectfinancing ; ( g ) all indebtedness referred to in clauses ( a ) through ( f ) above of any Person which is either guaranteed by, or secured by a security interest upon the Company or any of its Subsidiaries or any of their respective assets ; and(h ) all or other similar payment obligations of the Company or any of its Subsidiaries ; provided that shall not include ( i ) guarantees provided by the Company or any of its Subsidiaries to support hospitalor other customer tenders in the ordinary course of business and as reflected as restricted cash in the CompanyFinancial Statements, ( ii ) guarantees provided by the Company or any of its Subsidiaries to support lease paymentsfor Company Leased Real Property, or ( iii ) inter - company debt between the Company and [COMPANY] International Sarl