An obligation owed by the GNWT, or any of its Public Agencies (the debtor), to a second party (the creditor) as a result of money provided by the creditor to be repaid by the debtor in accordance with a written agreement which typically includes an interest charge based on the outstanding balance and the passage of time (e.g. bonds, promissory notes, mortgages, bank lines of credit used, and bank overdrafts).