definiens: shall mean, without duplication, with respect to any Person ( a ) allobligations for borrowed money or extensions of credit ( including bank overdrafts and advances),(b ) all obligations evidenced by bonds, debentures, notes or other similar instruments, ( c ) allobligations to pay the deferred purchase price of property or services, except trade accountspayable arising in the Ordinary Course of Business, ( d ) all obligations as lessee capitalized inaccordance with GAAP, ( e ) all obligations of others secured by a Security Interest on any asset ofsuch Person, whether or not such obligations are assumed, ( f ) all obligations, contingent orotherwise, directly or indirectly guaranteeing any obligations of any other Person, ( g ) allobligations to reimburse an issuer in respect of letters of credit or under performance or surety- 72 - bonds, or other similar obligations, ( h ) all obligations in respect of bankers ’ acceptances andunder reverse repurchase agreements, ( i ) all obligations in respect of futures contracts, swaps, other financial contracts and other similar obligations ( determined on a net basis as if suchcontract or obligation was being terminated early on such date ), and ( j ) all milestone or similarobligations to any other Person