Does this apply to the phrase "any other financial instrument" as used in the TARP bill? Truth unfolds in time through a communal process.
"Instrument" solves the problem of using the word "Asset" since the same instrument looks like an "Asset" or a "Liability" depending on which side of the transaction you sit.
Generality removes ambiguity. It also gives greater discretion. A vivid image of what should exist acts as a surrogate for reality. Pursuit of the image then prevents pursuit of the reality -- John K. Galbraith