(1) A debt instrument is a paperor electronic obligationthat enables the issuing partyto raise funds by promising torepay a lender in accordancewith terms of a contract. Debtinstruments include promissorynotes, bonds, debentures,certificates of deposit, G-Secs,mortgages, treasury bills, commercialpapers, leases or otheragreements between a lenderand a borrower.