與會計有關之英翻中?

請能幫忙翻譯：
「For this purpose the entity's own equity instruments do not include puttable financial instruments classified as equity instruments, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation, or intruments that are contracts for the future receipt or delivery of the entity's own equity instruments」？

主要是「instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation」不太懂。如果懂財務或會計，最好能有詳細一點的解釋。

此為financial asset定義的一部分。