definiens: ) in the EU ) . means, without duplication ( a ) all indebtedness for borrowed money, ( b ) all obligations issued, undertaken or assumed as thedeferred purchase price of property or services ( other than trade payables entered into in the ordinary course of business ), ( c ) allreimbursement or payment obligations with respect to letters of credit, surety bonds and other similar instruments, ( d ) all obligations evidencedby notes, bonds, debentures or similar instruments, including obligations so evidenced incurred in connection with the acquisition of property, assets or businesses, ( e ) all indebtedness created or arising under any conditional sale or other title retention agreement, or incurred asfinancing, in either case with respect to any property or assets acquired with the proceeds of such indebtedness ( even though the rights andremedies of the seller or bank under such agreement in the event of default are limited to repossession or sale of such property ), ( f ) allmonetary obligations under any leasing or similar arrangement which, in connection with Accounting Principles, consistently applied for theperiods covered thereby, is classified as a capital lease, ( g ) all indebtedness referred to in clauses ( a ) through ( f ) above secured by ( or forwhich the holder of such Indebtedness has an existing right, contingent or otherwise, to be secured A-7by ) any mortgage, lien, pledge, charge, security interest or other encumbrance upon or in any property or assets ( including accounts andContract rights ) owned by any Person, even though the Person which owns such assets or property has not assumed or become liable for thepayment of such indebtedness, and ( h ) all contingent obligations in respect of indebtedness or obligations of others of the kinds referred to inclauses ( a ) through ( g ) above