definiens: means collectively : ( a)the principal amount of all indebtedness for borrowed money ( including the principalamount under the debt facilities listed in the Disclosure Letter, whether or not evidenced bya promissory note or other certificate, owed by MN or S1hhat to any person ; and ( b)the principal amount of indebtedness of MN or S1hhat evidenced by any note, bond, debenture, mortgage or other debt instrument or debt security ; and ( c)all leases of MN or S1hhat classified under IFRS as finance leases ; and ( d)accrued interest and prepaid interest on any indebtedness, obligation, claim or liabilitydescribed in clauses ( a ) through ( c ) above ; and ( e)the amount of all letters of guarantees provided by MN to any Taxation Authority, supplier or service provider of MN or, in respect of any litigation or dispute, to any person