definiens: means, with respect to any Person, all Liabilities of such Person, without duplication ( i ) for borrowedmoney ( including overdraft facilities ) or in respect of loans or advances, ( ii ) evidenced by notes, bonds, debentures, or similaragreements, ( iii ) for deferred rent or the deferred purchase price of property, goods, or services ( other than trade payables oraccruals incurred in the ordinary course of business, but in any case including any deferred purchase price, earnouts, contingency payments, installment payments, seller notes, promissory notes, or similar Liabilities, in each case related to pastacquisitions, whether or not contingent ), ( iv ) under leases or synthetic obligations recorded as capital leases in accordancewith GAAP, ( v ) in respect of letters of credit and bankers ’ acceptances ( in each case whether or not drawn, contingent, orotherwise ), ( vi ) in respect of deferred compensation for services or in respect of any unsatisfied obligation for to a as such terms are defined under ERISA, ( vii ) for obligations arising under any interestrate, commodity, or other similar swap, cap, collar, futures contract, or other hedging arrangement, ( viii ) in the nature ofguarantees or other obligations for any of the items described in clauses ( i ) through ( vi ) above, and ( ix ) accrued but unpaidinterest, fees, penalties, premiums ( including in respect of prepayment ) arising with respect to any of the items described inclauses ( a ) through ( ix ) above