(iiiA)  “derivative” means a derivative as defined in and within the scope of International Financial Reporting Standard 9 issued by the International Accounting Standards Board;

[Definition of “derivative” inserted by section 93(c) of Act 32 of 2004 and substituted by section 130(1)(a) of Act 24 of 2011 and by section 47(1) of Act 17 of 2023 with effect from 1 January, 2024]