Financial obligation

21 January 2024, 19:09

A financial liability is a liability that is:

(a) a contractual obligation

(i) to transfer cash or another financial asset to another entity; or

(ii) to exchange financial assets or financial liabilities with another entity on terms that are potentially disadvantageous to the entity; or

(b) a contract, the settlement of which will or may be effected by issuing equity instruments, and is

(i) a non-derivative instrument, under which the entity will issue or may be obliged to issue a variable number of its own equity instruments; or

(ii) a derivative instrument, the settlement of which will or may be effected in a manner other than by exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments. For these purposes, the entity's own equity instruments do not include financial instruments with rights of repurchase classified as equity instruments according to paragraphs 16A and 16B, instruments imposing on the entity an obligation to deliver to another party a proportionate share of the entity's net assets only upon liquidation and classified as equity instruments according to paragraphs 16C and 16D, or instruments that are contracts for the receipt or delivery of the entity's own equity instruments in the future

Source: International Accounting Standard (IAS) 32 "Financial Instruments: Presentation" (July 18, 2012 edition) (effective on the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n)

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Морфология

Род

Понятие «обязательство финансовое» среднего рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	обязательства финансового	обязательств финансовых
Д	обязательству финансовому	обязательствам финансовым
В	обязательство финансовое	обязательства финансовые
Т	обязательством финансовым	обязательствами финансовыми
П	обязательстве финансовом	обязательствах финансовых