definiens: of any Person means ( i ) all indebtedness for borrowed money, ( ii ) all obligations issued, undertaken orassumed as the deferred purchase price of property other than trade accounts ( including commissions payable to salesrepresentatives ) arising in the ordinary course of business, ( iii ) all reimbursement obligations with respect to surety bonds, letters of credit ( to the extent not collateralized with cash or cash equivalents ), bankers ’ acceptances and similar instruments(in each case, whether or not matured ), ( iv ) all obligations evidenced by notes, including promissory notes, bonds, debenturesor similar instruments, including obligations so evidenced incurred in connection with the acquisition of property, assets orbusinesses, ( v ) all indebtedness created or arising under any conditional sale or other title retention agreement, or incurred asfinancing, in either case with respect to property acquired by the Person, ( vi ) all indebtedness referred to in clauses ( i ) through(v ) above secured by ( or for which the holder of such Indebtedness has an existing right, contingent or otherwise, to besecured by ) any Encumbrance upon or in property ( including accounts and contracts rights ) owned by such Person, eventhough such Person has not assumed or become liable for the payment of such Indebtedness and ( vii ) all agreements, undertakings or arrangements by which any Person guarantees, endorses or becomes or is contingently liable for any of theforegoing of another Person, or guarantees the payment of dividends or other distributions upon the equity securities orinterest of any other Person