belong.

Investment in equity instruments refers to investments made to obtain the equity or net assets of other enterprises.

Equity instruments are a type of financial instruments that form equity.

An equity instrument is a contract that certifies ownership of a residual interest in the assets of an enterprise after deducting all liabilities.

Therefore, from the perspective of the issuer of equity instruments, equity instruments are components of owner's equity.

For example, common shares issued by a company, and warrants issued by a company that entitle the holder to purchase a fixed number of common shares of the company at a fixed price.

When an enterprise issues a financial instrument, if the contract terms of the instrument do not include a contractual obligation to deliver cash or other financial assets to other units, nor include a contractual obligation to exchange financial assets or financial liabilities with other units under potentially adverse conditions, then the

Instruments are equity instruments.

If the instrument is a non-derivative instrument, the enterprise shall not be obliged to deliver a non-fixed number of its own equity instruments for settlement.

If the instrument is a derivative and the enterprise only exchanges a fixed amount of cash or other financial assets by delivering a fixed number of its own equity instruments (the equity instruments referred to here do not include contracts that require settlement by receiving or delivering the enterprise's own equity instruments)

settlement occurs, the instrument should also be recognized as an equity instrument.