Dictionary

debt instrument en · NOUN

Meanings

1. A document evidencing a debt; the debt so evidenced.
   • The creditworthiness of a publicly traded debt instrument is often judged in terms of the credit ratings assigned to it by investment rating 2005, James C. Van Horne with John Martin Wachowicz, Fundamentals of Financial Management, page 525:
   • In this case, Entity A would be required to separate the equity conversion option (the embedded derivative) from the host debt instrument 2005, Abbas Ali Mirza, Financial Reporting Standards (IFRS) Workbook, page 235:

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