definiens: shall mean, without duplication, with respect to any Person ( i ) all obligations for borrowedmoney or extensions of credit ( including bank overdrafts and advances ), ( ii ) all obligations evidenced by bonds, debentures, notes or other similar instruments, ( iii ) all obligations to pay the deferred purchase price of property orservices, except trade accounts payable arising in the ordinary course of business, ( iv ) all obligations as lesseecapitalized in accordance with GAAP, ( v ) all obligations of others secured by a Security Interest on any asset, whether or not such obligations are assumed, ( vi ) all obligations, contingent or otherwise, directly or indirectlyguaranteeing any obligations of any other Person, ( vii ) all obligations to reimburse the issuer in respect of letters ofcredit or under performance or surety bonds, or other similar obligations, ( viii ) all obligations in respect of bankers’acceptances and under reverse repurchase agreements, and ( ix ) all obligations in respect of futures contracts, swaps, other financial contracts and other similar obligations ( determined on a net basis as if such contract or obligation wasbeing terminated early on such date )