definiens: means, with respect to any Person, any principal, interest, premiums or other obligations of such Person ( excluding accrued expenses and trade payables ), whether or not contingent : ( a ) in respect of notes payable, accrued interest payable or other obligations for borrowed money, whether secured or unsecured ; ( b ) evidenced by bonds, notes, debentures or similar instruments or letters of credit ( or reimbursement agreements in respect thereof); ( c ) in respect of banker ’s acceptances; ( d ) representing capital lease obligations; ( e ) representing the balance deferred and unpaid of the purchase price of any property or services ; ( f ) representing any hedging obligations, if and to the extent any of the preceding items ( other than letters of credit and hedging obligations ) would appear as a liability upon a balance sheet of t he specified Person prepared in accordance with GAAP ; ( g ) in respect of accrued bonuses owed to any employees of such Person with respect to the 2016 calendar year ; ( h ) any Liability of such Person in respect of banker ’s acceptances or letters of credit ( b ut solely to the extent drawn and not paid ), ( i ) all prepayment premiums, penalties, costs and/or expenses related to any items of Indebtedness of the type referred to in clauses ( a ) through ( i ) above that would be required to be paid as a result of the tr ansactions contemplated hereby or to extinguish the Indebtedness as of immediately prior to the Closing or ( j ) direct or indirect guarantees or other contingent Liabilities ( including so called, or agreements ) with re spect to any indebtedness, obligation, claim or Liability of any other Person of a type described in clauses ( a ) through ( i ) above . In addition, the term includes all Indebtedness of others secured by a lien on any asset of the specified Per son ( whether or not such Indebtedness is assumed by the specified Person ) and, to the extent not otherwise included, the guarantee by the specified Person of any Indebtedness of any other Person