Which of the above is/are considered financial instruments?

Which of the above is/are considered financial instruments?

Consider the following: Exchange-Traded Funds (ETF) Motor vehicles Currency swap Which of the above is/are considered financial instruments? (a). 1 only (b). 2 and 3 only (c). 1, 2 and 3 (d). 1 and 3 only Explanation: Exchange-Traded Funds (ETFs) and Currency swap are considered financial instruments. Exchange-Traded Funds (ETFs): These are financial instruments that track an index, commodity, bond, or basket of assets. They are traded on stock exchanges. Motor vehicles: These are tangible assets, not financial instruments. They represent physical property. Currency swap: This is a financial instrument involving the exchange of one currency for another at a specified exchange rate. Therefore, the answer is option (d).