definiens: means, with respect to any Person, ( i ) all indebtedness for borrowed money, including for thepayment of principal, interest, penalties, fees or other liabilities, or for the deferred purchase price of assets orservices ( other than current Accounts Payable ), ( ii ) any other indebtedness that is evidenced by a note, bond, debenture or similar instrument, ( iii ) all 10 obligations under capital lease obligations, ( iv ) all liabilities secured by any Encumbrance on any property or asset,(v ) all obligations in respect of letters of credit, surety bond, debentures, promissory notes, performance bond or otherguarantee of contractual performance, ( vi ) net obligations under interest rate or currency hedge, swap or similaragreements, ( vii ) all Indebtedness of others secured by a Encumbrance on any asset of such Person, ( viii ) allobligations that would be required to be reflected as debt on the balance sheet of such Person under IFRS, ( ix ) allobligations of such Person to purchase, redeem, retire, defease or otherwise acquire for value any capital stock ofsuch Person or any warrants, rights or options to acquire such capital stock, valued, in the case of redeemablepreferred stock, at the greater of its voluntary or involuntary liquidation preference plus accrued and unpaid dividend, and ( x ) to the extent not otherwise included, all guarantee obligations relating to clauses ( i ) — ( ix ) above