Financial asset
Financial asset is an asset that is
(a) cash;
(b) a share instrument of another enterprise;
(c) a right arising under a contract
(i) to receive cash or another financial asset from another enterprise; or
(ii) to exchange financial assets or financial liabilities with another enterprise on terms potentially advantageous to the enterprise; or
(d) a contract, settlement of which will be or may be effected by delivering its own share instruments, and being
(i) a non-derivative instrument under which the enterprise will receive or may be obliged to receive a variable number of its own share instruments; or
(ii) a derivative instrument, the settlement of which will or may be effected in any manner other than by exchange of a fixed amount of money or another financial asset for a fixed number of its own equity instruments. For these purposes, rights, options or warrants to acquire a fixed number of its own equity instruments of the enterprise at a fixed amount in any currency are regarded as equity instruments if the enterprise offers such rights, options or warrants on a proportional basis to all its owners who belong to one class of non-derivative equity instruments belonging to the enterprise. Also for these purposes, equity instruments that impose upon the enterprise an obligation to deliver to another party a proportional share of the enterprise's net assets only upon liquidation and classified as equity instruments in accordance with paragraphs 16C and 16D, which are agreements to receive or deliver equity instruments in the future
Source: International Accounting Standard (IAS) 32 "Financial Instruments: Presentation" (July 18, 2012 edition) (effective in the Russian Federation by Order of the Ministry of Finance of the Russian Federation dated November 25, 2011 No. 160n)
Морфология
Род
Понятие «актив финансовый» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | актива финансового | активов финансовых |
| Д | активу финансовому | активам финансовым |
| В | актив финансовый | активы финансовые |
| Т | активом финансовым | активами финансовыми |
| П | активе финансовом | активах финансовых |