# Financial instrument, primary financial instrument

- Canonical URL: https://www.gerhardmerk.de/financial-instrument-primary-financial-instrument
- Post ID: 588495
- Modified: 2023-07-25T21:01:34+00:00
- Language: en

## Definition

Defined by IAS as - trade receivables and payables (underlying transactions; bread-and-butter lines) and - financial receivables and financial liabilities. IAS 39 classifies primary financial instruments on the assets side into three categories: held for trading, held to maturity, and available for sale. - See Financial instruments, classification. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

## Machine-readable

- Generator: Merk Knowledge 1.1.1