• Exchange-Traded Funds (ETFs): ETFs are baskets of securities (like stocks) that are traded on stock exchanges, similar to individual stocks. They represent a financial instrument.

• Motor vehicles: Motor vehicles are tangible assets, not financial instruments. Financial instruments represent claims to assets or cash flows.

• Currency swap: A currency swap is a derivative contract where two parties exchange principal and interest payments in different currencies. It is a type of financial instrument.

Therefore, only ETFs and currency swaps are considered financial instruments.