provision of finance "provision of finance" includes- (a) the lending of money; (b) leasing business; (c) factoring business; (d) the purchase of bills of exchange, promissory notes, certificates of deposit, debentures or other negotiable instruments; and (e) the acceptance or guarantee of any liability, obligation or duty of any person; ACT 372 - BANKING AND FINANCIAL INSTITUTIONS ACT 1989 2. Interpretation.