Financial instrument
Financial instrument - a security or a derivative financial instrument
Source: Federal Law No. 39-FZ of April 22, 1996 (as amended on July 28, 2012) "On the Securities Market"
A financial instrument is a contract that results in a financial asset for one enterprise and a financial liability or equity instrument - for another
Source: International Accounting Standard (IAS) 32 "Financial Instruments: Presentation" (as amended on July 18, 2012) (applied in the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n)
Понятие «финансовый инструмент» мужского рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | финансового инструмента | финансовых инструментов |
| Д | финансовому инструменту | финансовым инструментам |
| В | финансовый инструмент | финансовые инструменты |
| Т | финансовым инструментом | финансовыми инструментами |
| П | финансовом инструменте | финансовых инструментах |