No. One way maybe I can try to explain it is that a financial instrument is something that has an element of risk in it. You put your money there, and it's risky. A mortgage--someone lends money to someone and the person may pay or not pay. The risk element there is kind of the pure financial link. An accountant who goes somewhere and looks at the books and does basically a....
On April 22nd, 2010. See this statement in context.