definiens: means any return, declaration, report, claim for refund, or information returnor statement relating to Income Taxes, including any schedule or attachment thereto . means, of any Person at any date, without duplication, ( a ) all indebtedness ofsuch Person for borrowed money or for the deferred purchase price of property or services ( otherthan accounts payable for goods and services incurred in the Ordinary Course of Business andpayable in accordance with customary practices ), ( b ) any other indebtedness of such Personwhich is evidenced by a note, bond, debenture or similar instrument, ( c ) all liabilities in respect ofcapital leases, ( d ) all obligations of such Person in respect of letters of credit and acceptances ( orinstruments serving a similar function ) issued or created for the account of such Person otherthan those set forth on Annex IV attached hereto, ( e ) all liabilities secured by any Lien other thanPermitted Liens on any property owned by such Person even though such Person has notassumed or otherwise become liable for the payment thereof, ( f ) any guarantee of such Personwith respect to liabilities of a type described in any of clauses ( a ) through ( e ) hereof, and ( g ) allobligations of the kind referred to in clauses ( a ) through ( f ) above secured by ( or for which theholder of such obligation has an existing right, contingent or otherwise, to be secured by ) anyLien other than Permitted Liens on property ( including accounts and contract rights ) owned bysuch Person, whether or not such Person has assumed or become liable for the payment of suchobligation and ( h ) all obligations of such Person in respect of all interest rate swaps, caps orcollar agreements or similar arrangements providing for protection against fluctuations in interestrates or currency exchange rates or the exchange of nominal interest obligations, either generallyor under specific contingencies