financial instruments
Definitions over time (1)
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20/03/2008 – 01/01/2014 Article 3, Directive 2006/49/EC Scope: Whole act
For the purposes of this Directive the following definitions shall apply:
‘financial instruments’ means any contract that gives rise to both a financial asset of one party and a financial liability or equity instrument of another party;
Earlier definition records in this act (1)
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- Article 3(1)(e) Historical · definitions end 20/03/2008
Used in (0 places in 0 provisions on 12/11/2026)
No text uses this concept on 12/11/2026.