definiens: means the aggregate amount of ( i ) any obligations of Seller for borrowedmoney, or with respect to deposits or advances of any kind to Seller, and any prepayment premiums, penalties andany other fees and expenses paid to satisfy such indebtedness, ( ii ) any obligations of Seller evidenced by bonds, debentures, notes or similar instruments, including under that certain Note ( Secured Disaster Loans ) dated April 2,2013 issued by Seller, Ellman Enterprises, LLC and the Holding Companies to the U.S. Small BusinessAdministration, ( iii ) any obligations of others secured by any Lien on property or assets owned or acquired by Seller, whether or not the obligations secured thereby have been assumed, ( v ) any obligations of Seller under interest rate orcurrency swap transactions ( valued at the termination value thereof ), ( vi ) any amounts owed with respect to drawnletters of credit issued for the account of Seller, ( vii ) any obligations of Seller to purchase securities ( or other property)which arise out of or in connection with the sale of the same or substantially similar securities or property, ( viii ) allobligations of Seller under the Installment Agreement for the Payment of a Civil Monetary Penalty ( Civil MonetaryCase Number ENF 36506 ), dated as of October 31, 2012, between Seller and the U.S. Department of the Treasury;(ix ) any guaranties or arrangements having the economic effect of a guaranty by Seller of any indebtedness of anyother Person, and ( x ) any accrued interest or penalties on any of the foregoing