Concepts




Financial assets category


The financial assets category includes all financial instruments that are described in the financial accounts.

The main classification criteria are the asset's liquidity and the laws that regulate its use. The asset must correspond to an unconditional liability; contingent assets are included only if they have a market value or can be offset against other liabilities.



Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • EU

Jaa