# Financial instruments, classification (classification of financial instruments)

- Canonical URL: https://www.gerhardmerk.de/financial-instruments-classification-classification-of-financial-instruments
- Post ID: 588505
- Modified: 2023-07-25T21:01:36+00:00
- Language: en

## Definition

Companies are currently (end of 2011) still required to allocate their financial instruments to one of the following classes when applying international accounting standards in accordance with IAS 39: - available for sale, - financial asset at fair value (held for trading or designated at fair value through profit or loss), - held to maturity, and - receivables. - See Financial instrument, primary, Information sheets for financial instruments, Securities holdings. - Cf. BaFin Annual Report 2009, p. 53 (reclassification of financial instruments). 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/

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- Generator: Merk Knowledge 1.1.1