instrument reemborsable

Terminologia comptable de les NIIF

• ca
  instrument reemborsable
• es
  instrumento con opción de venta
• fr
  instrument remboursable
• en
  puttable instrument
• norma IAS32
• A puttable instrument is a financial instrument that gives the holder the right to put the instrument back to the issuer for cash or another financial asset or is automatically put back to the issuer on the occurrence of an uncertain future event or the death or retirement of the instrument holder.