2012年ACCA考试《p2公司报告》讲义辅导29

2012年ACCA考试《p2公司报告》讲义辅导29

FINANCIAL INSTRUMENTS
　　Definitions
　　Financial instrument: any contract that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity.
　　Financial instruments include both of the following:
　　（a）Primary instruments, eg receivables, payables and equity securities
　　（b）Derivative instruments eg financial options, futures and forwards, interest rate swaps and currency swaps, whether recognised or unrecognized
　　Financial asset: any asset that is:
　　（a）Cash
　　（b）An equity instrument of another entity
　　（c）A contractual right to receive cash or another financial asset from another entity; or to exchange financial instruments with another entity under conditions that are potentially favourable to the entity, or
　　（d）A contract that will or may be settled in the entity’s own equity instruments and is:
　　（i）A non-derivative for which the entity is or may be obliged to receive a variable number of the entity’s own equity instruments; or
　　（ii）A derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments.
　　Ie: trade receivables, options and share （when used as an
　　investment）