Yes, derivatives linked to interests in subsidiaries, associates, or joint ventures fall within the scope of IAS 32, IFRS 9, and IFRS 7.

According to IFRS 7, financial instruments include contracts that give rise to both financial assets of one entity and financial liabilities or equity instruments of another entity. Derivatives that are linked to interests in subsidiaries, associates, or joint ventures are financial instruments as they have the potential to generate a financial asset or liability.

Moreover, under IAS 32, the definition of financial instrument includes any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

IFRS 9 provides guidance on the classification, measurement, and recognition of financial instruments, including derivatives. Therefore, derivatives linked to interests in subsidiaries, associates, or joint ventures are also within the scope of IFRS 9.

In summary, derivatives linked to interests in subsidiaries, associates, or joint ventures are within the scope of IAS 32, IFRS 9, and IFRS 7 as they have the potential to generate financial assets or liabilities.