definiens: of any Person at any date means, without duplication, all obligations of such Personunder the applicable governing documentation to pay principal, interest, penalties, fees, guarantees, reimbursements, damages, amounts, costs of unwinding and other liabilities with respect to ( i ) indebtedness for borrowedmoney, whether current or funded, fixed or contingent, secured or unsecured, ( ii ) indebtedness evidenced by bonds, debentures, notes, mortgages or similar instruments or debt securities, ( iii ) leases that are 6 required to be capitalized in accordance with GAAP under which such Person is the lessee, ( iv ) the deferred purchaseprice of goods or services ( other than trade payables or accruals in the ordinary course of business consistent withpast practice ), ( v ) obligations under interest rate, currency swap, hedging, cap, collar or futures Contracts or otherderivative instruments or agreements, ( vi ) obligations in respect of letters of credit and bankers ’ acceptances ( otherthan letters of credit used as security for leases ), and ( vii ) direct or indirect guarantees or other forms of credit supportof obligations described in clauses ( i ) through ( vi ) above of any Person