definiens: shall mean, with respect to any Person at any applicable time of determination, withoutduplication, ( i ) all liabilities and obligations for borrowed money, ( ii ) all liabilities and obligations evidenced by bonds, debentures, notes or other similar instruments or debt securities, ( iii ) all liabilities and obligations under or in respect ofswaps, hedges or similar instruments ; ( iv ) all liabilities and obligations in respect of letters of credit and similarinstruments, ( v ) all liabilities and obligations ( contingent or otherwise ) arising from or in respect of ( a ) deferredcompensation arrangements, ( b ) pension plans, or ( c ) amounts payable as a result of the consummation of thetransactions contemplated hereby ( regardless of whether any additional event, in addition to the consummation of thetransactions contemplated hereby, is required to give rise to such liabilities and obligations ), ( vi ) all guaranties inconnection with any of the foregoing, and ( vii ) all accrued interest, prepayment premiums, fees, penalties, expensesor other amounts payable in respect of any of the foregoing