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debt instrument (plural debt instruments)

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