definiens: ) . The term means, with respect to any person, at any date, without duplication, ( i ) all obligationsof such person for borrowed money, ( ii ) all obligations of such person evidenced by bonds, debentures, notes or other similarinstruments, or upon which interest payments are customarily made, ( iii ) all obligations of such person to pay the deferredpurchase price of property or services, but excluding obligations to trade creditors incurred in the ordinary course of businessand not past due by more than 90 days, ( iv ) all capital lease obligations of such person, ( v ) the principal balance outstandingunder any synthetic lease, tax retention operating lease, off - balance sheet loan or similar off - balance sheet financing product,(vi ) all obligations of such person to purchase securities ( or other property ) which arise out of or in connection with theissuance or sale of the same or substantially similar securities ( or property ), ( vii ) all contingent or non - contingent obligationsof such person to reimburse any bank or other person in respect of amounts paid under a letter of credit or similar instrument,(viii ) all equity securities of such person subject to repurchase or redemption otherwise than at the sole option of such person,(ix ) all and similar payment obligations of such person, ( x ) all indebtedness secured by a lien on any asset of suchperson, whether or not such indebtedness is otherwise an obligation of such person, ( xi ) all obligations of such person underany foreign exchange contract, currency swap agreement, interest rate swap, cap or collar agreement or other similaragreement or arrangement designed to alter the risks of that person arising from fluctuations in currency values or interestrates, in each case whether contingent or matured, and ( xii ) all obligations or liabilities of others guaranteed by such person