Does the agreement of a financial instrument have the feature which require the entity to deliver cash or another financial asset, or otherwise to settle it in such a way that it would be a financial liability, in the event of the occurrence or non-occurrence of uncertain future events (or on the outcome of uncertain circumstances) that are beyond the control of both the issuer and the holder of the instrument (eg. the price of a stock or commodity reaches a certain triger price or the issuer's financial index is beyond a certain target)?