It is obvious that financial instruments, i.e. money, are stringent necessities created by the human kind through time. These financial instruments, in their process of gaining various values in terms of a people’s opportunities, attract in themselves other key terms such as „management” and „leadership”. The management and leadership of socio-economic activities, in essence, the acquisition of financial instruments is a process which is very dynamic and complex, that doth implies and maintains in balance the entire mankind influenced by a multitude of factors and ample conditions without precedent. Therefore, the science of how to lead, manage and administer, attains its widest scope in the last decades, all of which is encompassed under the general term of management. Also, in the case of, financial instruments,, these operate in an ever moving field defined as the „Management of Financial Instruments”, which has as its primary objective to maximize the value of an economic organization through exploiting the relationship, between profit and investment or that between profit and risk.