判断一项金融工具是划分为权益工具还是金融负债，应考虑的基本原则 是（）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24554' and id < 2108304 and id<>'2108304' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24554' and id > 2108304 and id<>'2108304' order by id asc limit 5