debt instrument

Noun

debt instrument (plural debt instruments)

1. A document evidencing a debt; the debt so evidenced.
   • In this case, Entity A would be required to separate the equity conversion option (the embedded derivative) from the host debt instrument2005, Abbas Ali Mirza, Financial Reporting Standards (IFRS) Workbook, page 235
   • The creditworthiness of a publicly traded debt instrument is often judged in terms of the credit ratings assigned to it by investment rating2005, James C. Van Horne with John Martin Wachowicz, Fundamentals of Financial Management, page 525