foundation

"foundation" means a foundation established under the Labuan Foundations Act 2009 [Act 706], Part XI of the Labuan Islamic Financial Services and Securities Act 2010 [Act 705] or such similar entity established under the laws of any recognised country or jurisdiction notwithstanding any statutory definition to the contrary;
ACT 704 - LABUAN FINANCIAL SERVICES AND SECURITIES ACT 2010
2. Interpretation.

Foundation

"Foundation" means the Financial Reporting Foundation established under section 3;
ACT 558 - FINANCIAL REPORTING ACT 1997
2. Interpretation.