(1) In this section -
"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 business of the vendor or the purchaser;
"depositary" means a person who holds stocks or marketable securities in trust for or on behalf of holders of depositary receipts and who maintains a register of ownership of such depositary receipts;
"American depositary receipt" means an instrument -
(a) which acknowledges -
(i) that a depositary or a nominee acting on his 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 his nominee,
and