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The entity for which it represents a financial asset and

(a) The entity for which it represents a financial asset, and the other entity for which it represents a financial liability or an equity instrument;

1. A home loan with a credit union

2. A negotiable certificate of deposit

3. A credit card debt

4. A Treasury bond

5. A commercial bills

6. An insurance policy

7. A superannuation account balance

8. An A$100 banknote

9. A share in a listed company

10. A share in an unlisted company

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Finance Basics: The entity for which it represents a financial asset and

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