definiens: means ( i ) any indebtedness for borrowed money or issued in substitution for or exchange ofindebtedness for borrowed money, ( ii ) any indebtedness evidenced by any note, bond, debenture or other debtsecurity, ( iii ) any indebtedness for the deferred purchase price of property or services with respect to which a Personis liable, contingently or otherwise, as obligor or otherwise, ( iv ) any commitment by which a Person assures a creditoragainst loss ( including, without limitation, contingent reimbursement Liability with respect to letters of credit ), ( v ) anyindebtedness guaranteed in any manner by a Person ( including, without limitation, guarantees in the form of anagreement to repurchase or reimburse ), ( vi ) any Liabilities under leases recorded for accounting purposes by theapplicable Person as capitalized leases with respect to which a Person is liable, contingently or otherwise, as obligor, guarantor or - 4 -otherwise, ( vii ) any indebtedness secured by a Lien on a Person ’s assets, ( viii ) any off - balance sheet financing of aPerson ( but excluding all leases recorded for accounting purposes by the applicable Person as operating leases ), and(ix ) any accrued and unpaid interest on, and any prepayment premiums, penalties or similar contractual charges inrespect of, any of the foregoing obligations