definiens: means : ( a ) all indebtedness, whether or not conti ngent, for borrowed money ; ( b ) all obligations evidenced by notes, bonds, debe ntures, loan agreements or other similar instrument s ; ( c ) that portion of obligations with respect to capital leas es that is properly classified as a liability on a balance sheet in conformity with GAAP ; ( d ) all payment obligations, contingent or otherwise, under acceptance, letters of credit, bank guarantees, surety bonds or similar facilities ; ( e ) net obligations under any interest rate, swap, currency swap, forward currency or interest rate contracts o r other interest rate or currency hedging arrangeme nts ; and ( f ) any guarantee ( other than customary non - recours e carve - out or guarantees ) of any of the f oregoing, whether or not evidenced by a note, mortgage, bond, indenture or similar instrument, provided that Indebtedness shall not include any performance guarantee or any other guarantee that is not a guarantee of other In debtedness