“securities” includes—

(a) Treasury Bills, Bonds, Savings Instruments, Debenture, Sukuk or Shariah-based issued securities or similar instruments issued by the Government;

(b) shares or stocks issued by any company or legal entity or issuer, instruments issued by way of mortgage or charge or hypothecation, bonds, debentures, derivatives, units of any collective investment scheme including mutual funds or alternative investment funds, sukuk or similar instruments issued based on Shariah, and the purchase right or power of attorney (warrant) to accept the aforesaid document:

    Provided that any currency or note, draft, cheque, bill of exchange, bank acceptance, trade receivables or trade payable shall not include therein;