means any—
| (a) | public stock and bonds issued in terms of section 121(1)(b) before the repeal of that section by the Post Office Amendment Act, 1991; and |
| (b) | loan and other financing and related agreements entered into by the department, but excluding those made by the State to the department in terms of the Exchequer Act, 1975 (Act No. 66 of 1975), |
in respect of which the Minister with the approval of the Minister of Finance decides that the State will continue to be liable after the transfer date concerned;
[Definition amended by section 3(b) of Act No. 101 of 1992]