(1) In this section -
"American depositary receipt" means an instrument - (a) which acknowledges - (i) that a depositary or a nominee acting on such depositary's behalf, holds stocks or marketable securities, and (ii) that the holder of the instrument has rights in or in relation to such stocks or marketable securities including the right to receive such stocks or marketable securities from the depositary or such depositary's nominee, and (b) which - (i) is dealt in on a recognised stock exchange which is situated in the United States of America or Canada, or (ii) represents stocks or marketable securities which are so dealt in;
"commodities" means tangible assets (other than currency, securities, debts or other assets of a financial nature) which are dealt in on a recognised commodity exchange;
"debt factoring agreement" means an agreement for the sale, or a transfer on sale, of a debt or part of a debt where such sale occurs in the ordinary course of the
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