definiens: shall mean ( i ) any indebtedness fo r borrowed money ( including the issuance of any debt security ) to any Person, inclu ding all liabilities under any lease which has been recorded as a capital lease, ( ii ) any obligations evidenced by notes, bonds, debentures or similar Contracts to an y Person other than the Company, ( iii ) any obligations in re spect of letters of credit ( including standby and c ommercial ) and bankers ’ acceptances ( other than letters of cre dit used as security for leases ), bank guarantees, surety bonds and similar instruments, in each case to the extent drawn upon, including the principal, interest and fees owing thereon, ( iv ) all indebtedness created or arising u nder any conditional sale or other title retention agreement with respect to property acquired or deferred purchase p rice of property or services ( other than trade acco unts payable in the ordinary course ), ( v ) net obligations of any interest rate, swap, currency swap, forward curren cy or interest rate Contracts or other interest rate or currency h edging arrangements, or ( vi ) any guaranty of any su ch obligations described in clauses ( i ) through ( v ) of any Person other than the Company ( other than, in any case, accounts payable to trade creditors and accrued exp enses, in each case, arising in the ordinary course of business )