definiens: shall mean any lien, pledge, charge, claim, mortgage, security interest or other encumbrance of any kindwhatsoever ; provided, however, that as used herein shall not include the following : ( a ) liens for taxes not yetdelinquent or liens for taxes being contested in good faith and by appropriate proceedings for which adequate 6 reserves have been established ; ( b ) liens in respect of property or assets imposed by law that were incurred in the ordinarycourse of business, such as carriers ’, warehousemen ’s, materialmen ’s and mechanics ’ liens and other similar liens arising in theordinary course of business that are not delinquent or remain payable without penalty or that are being contested in good faithand by appropriate proceedings ; and ( c ) liens incurred or deposits made in the ordinary course of business in connection withworkers ’ compensation, unemployment insurance and other types of social security, and other liens to secure the performanceof tenders, statutory obligations, contract bids, government contracts, performance and return of money bonds and othersimilar obligations, incurred in the ordinary course of business, whether pursuant to statutory requirements, common law orconsensual arrangements