definiens: shall mean, with respect to any Person at any app licable time of determination, without duplication, ( a ) all liabilities and obligations fo r borrowed money, ( b ) all liabilities and obligatio ns evidenced by bonds, debentures, notes or other similar instrumen ts or 2 debt securities, ( c ) all liabilities and obligation s under or in respect of swaps, hedges or similar i nstruments, ( d ) all liabilities and obligations in respect of l etters of credit and similar instruments, ( e ) all l iabilities and obligations ( contingent or otherwise ) arising from or in respect of ( i ) deferred compensation arrangem ents, ( ii ) pension plans, or ( iii ) amounts payable as a r esult of the consummation of the transactions conte mplated hereby ( regardless of whether any additional event, in addition to the consummation of the transaction s contemplated hereby, is required to give rise to su ch liabilities and obligations ), ( f ) all guaranties in connection with any of the foregoing, and ( g ) all accrued inte rest, prepayment premiums, fees, penalties, expense s or other amounts payable in respect of any of the foregoing