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77.—(1) Subject to paragraph (2), such of the following as do not fall within article 78—
(e)certificates of deposit;
(f)any other instrument creating or acknowledging indebtedness.
(2) If and to the extent that they would otherwise fall within paragraph (1), there are excluded from that paragraph—
(a)an instrument acknowledging or creating indebtedness for, or for money borrowed to defray, the consideration payable under a contract for the supply of goods or services;
(b)a cheque or other bill of exchange, a banker’s draft or a letter of credit (but not a bill of exchange accepted by a banker);
(c)a banknote, a statement showing a balance on a current, deposit or savings account, a lease or other disposition of property, or a heritable security; and
(d)a contract of insurance.
(3) An instrument excluded from paragraph (1) of article 78 by paragraph (2)(b) of that article is not thereby to be taken to fall within paragraph (1) of this article.
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