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Following IPSAS 2 8 'Financial instruments: presentation', which of the below types of instrument is best described as a contract that shows a residual interest

Following IPSAS 28 'Financial instruments: presentation', which of the below types of instrument is best described as a contract that shows a residual interest in the assets of an entity after deducting the liabilities?
Please select the right answer.
Financial asset
Financial liability
Equity
Warranty
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