definiens: means with respect to any Person, ( a ) all obligations or indebtedness of such Person forborrowed money or in respect of loans or advances of cash or cash equivalents, including indebtedness for borrowedmoney evidenced by any note, bond, debenture, mortgage or other debt instrument, or other debt security, whether ornot secured by an Encumbrance on assets or properties of such Person, ( b ) amounts owing as deferred purchaseprice for property or services, including all seller notes and payments, whether or not matured, but in eachcase excluding trade payables incurred in the ordinary course of business, ( c ) obligations to repay deposits or othersimilar amounts advanced by and owing to third parties, in each case to the extent then due and payable by suchPerson, ( d ) any liability of such Person then due and payable in respect of banker ’s acceptances or letters of credit,(e ) payment obligations then due and payable under any interest rate, currency or other hedging agreement, ( f ) allpayment obligations of such Person as lessee under leases that have been or should be, in accordance with GAAP, recorded as capital leases, or ( g ) with respect to any indebtedness, obligation, claim or liability of a type described inclauses ( a ) through ( f ) above, all interest, fees, premiums, penalties, breakage costs, unwind costs, termination costs, redemption costs, expenses and other charges with respect to any thereof