definiens: means as to any Person, without dupl ication : ( a ) obligations of such Person for borrowe d money ; ( b ) obligations of such Person evidenced by bonds, notes, debentures or other similar instrumen ts ; ( c ) obligations of such Person to pay the deferred purchase price of property or services ( including a ll obligations under noncompetition, consulting or similar arrange ments ) ; ( d ) capitalized lease obligations of such P erson ; ( e ) indebtedness or other obligations of others gua ranteed by such Person ; ( f ) obligations secured by an Encumbrance existing on any property or asset owned by such Person ; ( g ) reimbursement obligations of s uch Person relating to letters of credit, bankers ’ acce ptances, surety or other bonds or similar instrumen ts ; ( h ) all accrued but unpaid compensation or performance bonu ses ; ( i ) all owed or declared but unpaid dividends or distributions ; ( j ) any intercompany payables or oth er intercompany indebtedness ; ( k ) any interest expe nse accrued but unpaid on or relating to any of the above indeb tedness ; ( l ) any legal, administrative or similar e xpense relating to any of the above indebtedness ; and ( m ) any prepa yment penalties and premiums relating to any of the above indebtedness