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of <h1>Clarifying Financial Liability: Obligations to Deliver Cash, Exchange Assets, or Use Equity Instruments Under Unfavorable Terms.</h1> A financial liability is defined as a contractual obligation to deliver cash or another financial asset or to exchange financial assets or liabilities under potentially unfavorable conditions. It also includes contracts settled in the entity's own equity instruments, either non-derivatives requiring delivery of a variable number of equity instruments or derivatives settled otherwise than by exchanging a fixed amount of cash for a fixed number of equity instruments. Certain instruments, such as rights, options, or warrants to acquire a fixed number of equity instruments or equity conversion options in convertible bonds, are classified as equity instruments, not financial liabilities.
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