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.
FINANCIAL ASSET
Meaning of FINANCIAL ASSET in English
European Central Bank English Glossary. Английский глоссарий Европейского Центрального Банка. 2012