definiens: shall mean ( i ) any indebtedness fo r borrowed money ( including the issuance of any debt security ) to any Person, inclu ding any capital leases, ( ii ) any obligations evide nced by notes, bonds, debentures or similar Contracts to an y Person other than the Company, ( iii ) any obligati ons in respect of letters of credit and bankers ’ acceptanc es ( other than letters of credit used as security f or leases ), ( iv ) all indebtedness created or arising under any conditional sale or other title retention agreement with respect to property acquired or ( v ) any guaranty of any suc h obligations described in clauses ( i ) through ( iv ) of any Person other than the Company ( other than, in any c ase, accounts payable to trade creditors and accrue d expenses, in each case, arising in the ordinary cou rse of business consistent with past practice )