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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BC31 "In other words, the entity hasreceived resources (goods or services) as consideration for the issue ofshares, share options or other equity instruments."

综上所述，股份支付的本质就是员工以投入服务资源换取企业所有者权益。

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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