definiens: of any Person means and includes the aggregate amount of, without duplication ( i ) all obligations of such Person for borrowed money, ( ii ) all obligations ofsuch Person evidenced by bonds, debentures, notes or other similar instruments, ( iii ) allobligations of such Person to pay the deferred purchase price of property or services ( other thanaccounts payable incurred in the ordinary course of business determined in accordance withgenerally accepted accounting principles ), ( iv ) all obligations under capital leases of suchPerson, ( v ) all obligations or liabilities of others secured by a lien on any asset of such Person, whether or not such obligation or liability is assumed, ( vi ) all guaranties of such Person of theobligations of another Person, ( vii ) all obligations created or arising under any conditional sale orother title retention agreement with respect to property acquired by such Person ( even if the rightsand remedies of the seller or lender under such agreement upon an event of default are limited torepossession or sale of such property ), ( viii ) net exposure under any interest rate swap, currencyswap, forward, cap, floor or other similar contract that is not entered to in connection with a bonafide hedging operation that provides offsetting benefits to such Person, which agreements shall5 be marked to market on a current basis, and ( ix ) all reimbursement and other paymentobligations, contingent or otherwise, in respect of letters of credit