The AASB 132 Financial Instruments: Presentation definition of a financial asset does not include any asset that is: an equity instrument of another entity. a contractual right to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity. a contract that will be settled in the entity's own equity instruments. a contractual obligation to deliver cash or another financial asset to another entity O The AASB 132 Financial Instruments: Presentation definition of a financial asset does not include any asset that is: an equity instrument of another entity. a contractual right to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity. a contract that will be settled in the entity's own equity instruments. a contractual obligation to deliver cash or another financial asset to another entity O