definiens: of any Person at any date means, without duplication, all obligations of such Personunder the applicable governing documentation to pay principal, interest, penalties, fees, guarantees, reimbursements, damages, amounts, costs of unwinding and other liabilities with respect to ( i ) indebtedness for borrowedmoney, whether current or funded, fixed or contingent, secured or unsecured, ( ii ) indebtedness evidenced by bonds, debentures, notes, mortgages or similar instruments or debt securities, ( iii ) leases that are required to be capitalized inaccordance with GAAP under which such Person is the lessee, ( iv ) the deferred purchase price of goods or services(other than trade payables or accruals in the ordinary course of business consistent with past practice ), ( v ) obligationsunder interest rate, currency swap, hedging, cap, collar or futures Contracts or other derivative instruments oragreements, ( vi ) obligations in respect of letters of credit and bankers ’ acceptances ( other than letters of credit usedas security for leases ), and ( vii ) direct or indirect guarantees or other forms of credit support of obligations describedin clauses ( i ) through ( vi ) above of any Person