financial asset
as defined in Regulation (EU) 2023/2631 of the European Parliament and of the Council of…, Article 2, point (9) (Definitions)
debt or equity, or a combination thereof
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Also defined in
- Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules… 32018R1046, Article 2, point (28)
any asset in the form of cash, an equity instrument of a publicly or privately held entity or a contractual right to receive cash or another financial asset from such entity