(1) For the purposes of this Division, a borrowing transaction is:
(a) a loan; or
(b) any other transaction that gives rise to a borrowing.
(2) For the purposes of this section, borrowing includes borrowing, or otherwise raising money, by dealing in securities.
(3) For the purposes of this section, the obtaining of credit is taken to be a borrowing of an amount equal to the value of the credit obtained.