In this part—
"account" means—
(a) a trust account in an agent’s name with a financial institution; or
(b) an account in the agent’s name or in which the agent has an interest with a financial institution; or
(c) another account to which trust money is deposited.
(a) an instrument for the payment of an amount if the instrument may be paid to a financial institution; and
(b) security for money if title to the security is transferable by delivery.
(a) means—(i) property received by the agent in trust that has not been given to the person entitled to it or someone else under the person’s direction or according to law; or(ii) property that, except for the appointment of a receiver, would be receivable for another person by the agent in trust after the receiver’s appointment; or(iii) trust money; and
(b) includes computer hardware, software and discs, ledgers, books of account, vouchers, records, deeds, files and other documents used in connection with something mentioned in paragraph (a) .