72.1. For the purposes of the provisions of this division,(1) “instruments or contracts of a financial nature” means any financial instrument or contract whose object is the management of financial risks, in particular currency exchange agreements, interest rate exchange agreements, options and futures contracts;
(2) “public sector bodies” means(a) the bodies referred to in subparagraphs 1 to 4 of the first paragraph of section 69.6;
(b) the government agencies or bodies contemplated by section 4 and paragraph 1 of section 5 of the Auditor General Act (chapter V-5.01);
(c) joint stock companies of which all the voting shares form part of the public domain.