definiens: means, with respect to any item, any mortgage, lien, pledge, charge, or security interest of any kind in respect of such item, but specifically excludes ( i ) mortgages, liens, pledges, charges, and security interests which do not materially detract from the value of or interfere with the use of the item, ( ii ) liens for taxes not yet due ( or which are being contested in good faith ), and ( iii ) mechanics ’, carriers ’, workers ’, repairers ’, materialmens ’, workhousmens ’, land lords ’, and similar liens arising or incurred in the ordinary course of business that are not pas t due or delinquent as of the Effective Date, as well as similar liens under Japanese law, such as statutory liens ( sakidori tokken ) and rights of retention ( ryuuchi ken ), arising or incurred in the ordinary course of business that are not past due or deli nquent as of the Effective Date