“electronic   device”   means   a   device   which   accomplishes   its   purpose   electronically.   This   includes   ,computer   systems,   telecommunication   devices,   smart   phones,   access   cards,  credit  cards,  debit  cards,  loyalty  cards  etc;     “electronic   record”   means   a   record   generated,   communicated,   received   or   stored   by   electronic,   magnetic,   optical   or   other   means   in   an   information   system   or   for   transmission  from  one  information  system  to  another;     “Electronic   transfer   of   fund”   means   any   transfer   of   funds   which   is   initiated   by   a   person  by  way  of  instruction,  authorisation  or  order  to  a  bank  to  debit  or  credit  an   account   maintained   with   that   bank   through   electronic   means   and   includes   point   of   sales  transfers,  automated  teller  machine  transactions,  direct  deposits  or  withdrawal   of  funds,  transfer  initiated  by  telephone,  internet  and  card  payment;       “Expired  Card”  means  a  card  which  is  no  longer  valid  because  the  term  shown  of  it   has  expired;       “Financial  Institution”  includes  any  individual,  body,  association  or  group  of  persons,   whether   corporate   or   unincorporated   which   carries   on   the   business   of   investment   and   securities,   a   discount   house,   finance   company   and   money   brokerage   whose   principal   object   includes   factoring   project   financing   equipment   leasing,   debt   administration,   fund   management,   private   ledger   services,   investment   management,   local   purchase   order   financing,   export   finance,   project   consultancy,   financial   consultancy,   pension   fund   management,   insurance   institutions,   debt   factorization   and  conversion  firms,  dealer,  clearing  and  settlement  companies,  legal  practitioners,   hotels,   casinos,   bureau   de   change,   supermarkets   and   such   other   businesses   as   the   Central   Bank   or   appropriate   regulatory   authorities   may,   from   time   to   time,   designate”;      “Financial   Transaction”   means,   (a)   a   transaction   which   in   any   way   involves   movement   of   funds   by   wire   or   other   electronic   means;   (b)   involves   one   or   more   monetary   instruments;   (c)   involves   the   transfer   of   title   to   any   real   or   personal   property;       “function”   includes   logic,   control,   arithmetic,   deletion,   storage,   retrieval   and   communication  or  telecommunication  to,  from  or  within  a  computer;     “Identity  Theft”  means,  the  stealing  of  somebody  else  personal  information  to  obtain   goods  and  services  through  electronic  based  transactions;       “Infrastructure   Terminal”   includes   terminals   shall   include   GSM   Phones   that   can   be   used  to  access  bank  or  any  other  sensitive  information,  Point  of  sales  terminals  (POS)   and   all   other   Card   Acceptor   Devices   that   are   in   use   now   or   may   be   introduced   in   the   future;       “Interception”     in   relation   to   a   function   of   a   computer   system   or   communications   network,  includes  listening  to  or  recording  of  communication  data  of  a  computer  or