compound instrument
... compensation补偿,报酬 compound instrument复合金融工具 computer software计算机软件 ...
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同时，具有负债和权益双重特征的复合金融工具的大量出现，使得在金融工具中正确区分权益工具和债务工具就显得非常重要。
At the same time compound instruments that have both debt and equity characteristics makes it very important to correct distinction between debt and equity.
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