(d) an instrument that, in the Chief
Commissioner's opinion, was executed for the purpose of creating, issuing or
marketing asset-backed securities,
(e) a mortgage over the interest of a
person in a pool of assets, being a mortgage relating to debt securities that
are asset-backed securities issued by the person to secure the repayment of
financial accommodation provided to the person,
(g) a
policy of insurance covering any or all assets in a pool of assets acquired or
held for the purpose of issuing asset-backed securities, but only so far as
the instrument relates to asset-backed securities.
Note : "Asset-backed security" and
"pool of assets" are defined in the Dictionary.
(2) In this section,
"mortgage" includes a charge.