Financial instrument

A security or other contract giving the holder of the financial instrument a claim on another party.

For financial reporting purposes, IAS 32 defines a financial instrument as any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

See also

• Bearer instrument
• Bond
• Capital instrument
• Climate debt instrument
• Compound instrument
• Contract
• Debt instrument
• Derivative instrument
• Equity instrument
• Financial asset
• Financial liability
• Financial markets
• Fixing instrument
• Foreign exchange forward contract
• IAS 32
• IFRS 9
• Initial coin offering
• Instrument
• Money market instrument
• Negotiable instrument
• Security
• Usance
• Use of Proceeds instrument