definiens: of any Person means : ( a ) the principal, accreted value, accrued and unpaid interest and anyprepayment and redemption premiums or penalties-10- and unpaid fees or expenses in respect of all Liabilities of such Person for borrowed money, whether current or funded, secured or unsecured, all obligations evidenced by bonds, debentures, notes or similar instruments, and all Liabilities inrespect of mandatorily redeemable or purchasable share capital or securities convertible into share capital ( including anyother costs and fees incurred with prepaying or redeeming any such Liabilities and any related hedging arrangements ) ; ( b ) allLiabilities of such Person for the deferred purchase price of property or services, which are, and to the extent, required to beclassified and accounted for under GAAP as Liabilities ; ( c ) all Liabilities of such Person in respect of any lease of ( or otherarrangement conveying the right to use ) real or personal property, or a combination thereof, which are, and to the extent, required to be classified and accounted for under GAAP as capital leases ; ( d ) all obligations under hedging or swaptransactions, including interest rate and currency transactions ( valued at the fair market value thereof determined inaccordance with GAAP and past practice of the Company ) ; and ( e ) all Liabilities of such Person for the reimbursement of anyobligor on any letter of credit, banker ’s acceptance or similar credit transaction securing obligations of a type described inclauses ( a ), ( b ), ( c ) or ( d ) above to the extent of the obligation secured, and all Liabilities as obligor, guarantor or otherwise, tothe extent of the obligation secured