An instrument creating or acknowledging a present or future indebtedness (i.e.
debentures, debenture stock, loan stock, bonds, certificates of deposit and any other
instruments creating or acknowledging a present or future indebtedness), but excluding:
a) An instrument creating or acknowledging indebtedness for, or for money
borrowed to defray, the consideration payable under a contract for the supply of
goods and services;
b) A cheque or other bill of exchange, a bankers draft or a letter of credit (but not a
bill of exchange accepted by a banker);
c) A banknote, a statement showing a balance on a bank account, or a lease or other
disposition of property; and
d) A contract of insurance.