Financial characterstics

Financial characteristics means that the item should be measurable in terms of money. 

Strike by workers for overtime is a big issue for an organisation but can't be measured in terms of money, hence will not be recorded in the books.Please don't say that loss generated by such strike can be measured as loss has already been placed to its postion, we are here for strike measurement.

But buying a cab for the overtime workers can be measured, hence is said to be having finanacial character and will be recorded.