definiens: means without duplication, all obligations, contingent or otherwise, of theCompany ( i ) for borrowed money ; ( ii ) evidenced by notes, bonds, debentures or similar instruments ; ( iii ) for the deferredpurchase price of goods or services ( other than trade payables incurred in the ordinary course of business ) ; ( iv ) allliabilities under capitalized leases, conditional sale or other title retention agreements ( whether characterized as currentliabilities or long - term liabilities ) ; ( v ) for reimbursement obligations, whether contingent or matured, with respect toletters of credit ( whether drawn or undrawn ), bankers ’ acceptances, surety bonds or interest rate cap agreements, interestrate swap agreements, foreign currency exchange contracts or other hedging contracts ; ( vi ) in the nature of guarantees ofthe types of obligations described in ( i)-(v ) above ; ( vii ) for all accrued and unpaid interest on or any fees, premiums, penalties or other amounts due with respect to any of the obligations described in ( i)-(vi ) above ; and ( viii ) all liabilitiesfor reserves for any of the foregoing