In this Act, unless the subject or the context otherwise requires,–
(a) "Investment" means investment in the following works-
(1) Foreign securities,
(2) Partnership of foreign firm,
(3) Foreign bank account,
(4) Real estate located abroad,
(5) Any other type of cash or in-kind investment to be made abroad except as specified by the Government of Nepal in the Nepal Gazette.
(b) "Foreign security" means a security created or issued abroad and a security whose principal or interest is or may be paid in a foreign currency or abroad.
(c) "Securities" means shares, stocks, bonds, debentures, debenture stocks and government securities, deposit receipts in relation to deposits of securities and units or sub-units of unit trusts and this term also refers to certificates of title to the security.