definiens: means any damages, debts, obligations and other liabilities, losses, claims, Taxes, interestobligations, deficiencies, Judgments, assessments, fines, fees, penalties, expenses ( including amounts paid in settlement, interest, Court costs, costs of investigators, reasonable fees and expenses of attorneys, accountants, financial advisors, consultants and other experts, and other expenses of litigation ), whether direct or indirect, fixed or unfixed, contingent orabsolute, matured or unmatured, liquidated or unliquidated, accrued or not accrued, asserted or unasserted, known orunknown, disputed or undisputed, joint or several, secured or unsecured, determined, determinable or otherwise, whenever orhowever arising ( including whether arising out of any Contract or tort based on negligence or strict liability ) and whether or notthe same would be required by GAAP to be reflected in financial statements or disclosed in the notes thereto