document means a record of information in any form (including electronic form), and includes, for example —

(a) anything in writing or on which there is writing; and
(b) anything on which there are figures, marks, numbers, perforations, symbols or anything else having a meaning for individuals qualified to interpret them; and
(c) a drawing, map, photograph or plan; and
(d) any other item or matter (in whatever form) that is, or could reasonably be considered to be, a record of information.
Inserted by QFCRA RM/2010-04 (as from 1st October 2010)