- (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