‘equity instrument’ means a share or a member’s interest in a company, and includes –

 

(a)     an option to acquire such a share, part of a share or member’s interest;

 

(b)     any financial instrument that is convertible to a share or member’s interest; and

 

(c)     any contractual right or obligation the value of which is determined directly or indirectly with reference to a share or member’s interest;