| Term | Financial claims | | Definition | Financial claims and obligations arise out of contractual relationships between pairs of institutional units; a financial claim: (a) entitles a creditor to receive a payment, or payments, from a debtor in circumstances specified in a contract between them; or (b) specifies between the two parties certain rights or obligations, the nature of which requires them to be treated as financial. | | Paragraphs | 11.17.;[10.4.];[11.18.] |
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