Financial asset

Any asset that is (i) cash; or (ii) a contractual right to receive cash or another financial instrument from another enterprise; or (iii) a contractual right to exchange financial instruments with another enterprise under conditions that are potentially favourable; or (iv) an equity instrument of another enterprise. (European Central Bank)

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Financial accounts

Financial account (in a b.o.p. context)

Final transfer

Final settlement (final transfer)

Final investor

fair value accounting (FVA)