77. For the purposes of this chapter,(1) “financial instrument or contract” means any financial instrument or contract whose object is the management of financial risks, in particular currency exchange agreements, interest rate exchange agreements, contracts for the purchase or sale of options and futures contracts;
(2) “body” means(a) a body referred to in any of subparagraphs 1 to 5 of the first paragraph of section 24 of the Act respecting the Ministère des Finances (chapter M‐24.01); (b) a government agency or government enterprise referred to in section 4 or paragraph 1 of section 5 of the Auditor General Act (chapter V‐5.01); or (c) joint stock companies all the voting shares of which form part of the domain of the State.