金融資產
financial asset
任何資產是：（1）現金;（b）另一實體（C）的合同權利的權益工具：（一）收取現金或其他實體其他金融資產;或（ii）與在潛在有利的實體條件下，其他單位交換金融資產或金融負債;或（d）將會或可能在實體的自身權益工具結算的，是一個合同：（i）非衍生由該實體或可能被迫接受可變數量的主體自身權益工具;或（ii）該將要或可能不是由現金或其他金融資產的固定??量的一個固定數目的實體自身的權益工具的交換結算其它衍生物。為了這個目的，主體自身權益工具不包括劃分為權益工具按照第16A和16B可回售金融工具，儀器儀表，關於實體處以交付給另一方實體的淨資產的比例份額的義務只有在清算和被歸類為權益工具按照第16C和16D，或者說是未來收據或實體的自身權益工具的供貨合同文書。
Any asset that is:(a) cash;(b) an equity instrument of another entity(c) a contractual right:(i) to receive cash or another financial asset from another entity; or(ii) to exchange financial assets or financial liabilities 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. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A and 16B, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C and 16D, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments.