ONTOLOGY EXPLORER

financial instrument

<https://spec.edmcouncil.org/fibo/ontology/FBC/FinancialInstruments/FinancialInstruments/FinancialInstrument>

プロパティと値

プロパティ	値
type	Class
label	"financial instrument"
subClassOf	WrittenContract
subClassOf	_:c14n1030
subClassOf	_:c14n2062
subClassOf	_:c14n2270
subClassOf	_:c14n2579
subClassOf	_:c14n2709
subClassOf	_:c14n3152
subClassOf	_:c14n323
subClassOf	_:c14n3355
subClassOf	_:c14n395
subClassOf	_:c14n682
definition	"written contract that gives rise to both a financial asset of one entity and a financial liability of another entity"
example	"Examples of financial instruments include: cash, evidence of an ownership interest in an entity, or a contractual right to receive (or deliver) cash, or another financial instrument."
adaptedFrom	"https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-32-financial-instruments-presentation.pdf"^^<http://www.w3.org/2001/XMLSchema#anyURI>
explanatoryNote	"A financial instrument can be thought of as a template that defines an arrangement structure that remains to be fleshed out with terms and parameters in order to establish a specific instance of the contract."