definiens: means, with respect to any Person, all obligations ( including all obligations in respeet of principal, aecrued interest, penalties, fees lind premiums ) ofsueh Pecoon ( a ) for bolTOwed money ( including overdraft facilities ), ( b ) evidenced by notes, bonds, debentures or similar Contlllctual Obligations, ( c ) for the deferred purehase price of property, goods or services ( other than trade payables Of accruals incurred in the Ordinary Course of Business ), ( d ) under capitnl leases ( in accordance with GAAI ' ), ( e ) in respect of lellen ; ofcredit and banken ; ' acceptances, ( f ) for Contractual Obi igotions relating to interest rate protection, swap agreement s and collnr agreements, and ( g ) in the nature of Guaflllltees of the obligations described in clauses ( a ) through ( f ) above orany other Persoll