definiens: means ( a ) all indebtedness, whether or not contingent, for borrowed money ; ( b ) all obligations evid enced by notes, bonds, debentures, loan agreements or other similar instruments ; ( c ) all obligations as lessee under leases that have been or should be, in accordance with U.S. GAAP, recorded as capital leases ; ( d ) all payment obligations, contingent or ot herwise, under acceptance, letter of credit, bank guarantees, surety bonds or similar facilities ; ( e ) net obligations under any interest rate, swap, currency swap, forward currency or interest rate contracts or other interest rate or currency hedging arran gements ; ( f ) all obligations to pay the deferred purchase price of property or services ( other than trade accounts payable in the Ordinary Course of Business and included in the calculation of Closing Date Working Capital ) ; ( g ) any obligations under condit ional sale or other title retention agreements ; ( h ) any guarantee ( other than customary non -recourse carve -out or guarantees ) of any of the foregoing, whether or not evidenced by a note, mortgage, bond, indenture or similar instrument, provided th at Indebtedness shall not include any performance guarantee or any other guarantee that is not a guarantee of other Indebtedness ; and ( i ) all Indebtedness referred to in clauses ( a ) through ( h ) above secured by any Lien on the Acquired Assets or the Transf erred Group Assets