definiens: of any Person shall mean, without duplication, ( a ) the principal of, accrued and unpaid interest and any premium orpenalty in respect of ( i ) indebtedness of such Person for money borrowed and ( ii ) indebtedness evidenced by notes, debentures, bonds orother similar instruments the payment of which such Person is responsible or liable for ; ( b ) all liabilities of such Person issued or assumedas the deferred purchase price of property ( but excluding trade accounts payable incurred in the ordinary course ) ; ( c ) all liabilities in respectof letters of credit and bank guarantees ; ( d ) all liabilities for capitalized leases ; ( e ) the amount of any net payments due upon settlement ofoutstanding hedges, swaps or similar arrangements ; and ( f ) all obligations of the type referred to in clauses ( a ) through ( e ) of any Person thepayment of which such Person is responsible or liable for, directly or indirectly, as obligor, guarantor or surety