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Financial instruments are tradable assets of any kind. They can be cash, evidence of an ownership interest in an entity, or a contractual right to receive or deliver cash or another financial instrument. International Accounting Standards IAS 32 and 39 define 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".〔International Accounting Standard (IAS) 32.11〕 ==Types== Financial instruments can be either cash instruments or derivative instruments: * Cash instruments —instruments whose value is determined directly by the markets. They can be securities, which are readily transferable, and instruments such as loans and deposits, where both borrower and lender have to agree on a transfer. * Derivative instruments —instruments which derive their value from the value and characteristics of one or more underlying entities such as an asset, index, or interest rate. They can be exchange-traded derivatives and over-the-counter (OTC) derivatives.〔(Understanding Derivatives ). Federal Reserve Bank of Chicago. Accessed August 2, 2015.〕 Alternatively, financial instruments may be categorized by "asset class" depending on whether they are equity based (reflecting ownership of the issuing entity) or debt based (reflecting a loan the investor has made to the issuing entity). If it is debt, it can be further categorised into short term (less than one year) or long term. Foreign exchange instruments and transactions are neither debt nor equity based and belong in their own category. Some instruments defy categorization into the above matrix, for example repurchase agreements. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「financial instrument」の詳細全文を読む スポンサード リンク
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