The term "equity instrument" as mentioned in these Standards refers to the enterprise's own equity instruments.

本准则所指的权益工具是企业自身权益工具。

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Thee equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.

以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。 。

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The EBA’s insistence that only the purest capital should be counted—ie, stripping out newfangled hybrid securities and other quasi-equity instruments—was useful, too.

EBA的主张，即仅净资产才应纳入计算范围，如除去最新的混合债券和其他的准股权工具等，也是有可取之处。

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One way of doing that is to provide an exemption from capital-gains taxation on all debt or equity instruments used in the next six months to invest in the troubled auto makers.

WSJ: Let's Cut Cap-Gains Taxes on Auto Investments

While it is comfortable with wealth creation and the need for speculation in economic markets, it has nothing to say about financial instruments and models such as private equity, hedge funds or other forms of monetary capitalization.

WSJ: Aryeh Spero: What the Bible Teaches About Capitalism

These have since been plumped, but with hybrid instruments that do not count as pure equity.

ECONOMIST: A new chapter for the world economy, maybe