785. Examples of assets.

It is provided that the term 'asset' includes:

  1.  

    (1)     options, debts and incorporeal property generally1;

  2.  

    (2)     currency with the exception (subject to express provision to the contrary) of sterling2; and

  3.  

    (3)     any form of property created by the person disposing of it, or otherwise coming to be owned without being acquired3.

It has been held that the term also includes: