Which of these is not a category of financial asset under IAS 39? A)Shares held for trading at fair value through profit or loss B)A loan to a debtor C)an asset transferred to a third party but with the option to repurchase D)Available for sale financial assets

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Under IAS 39, financial assets are categorized into various classes such as financial assets at fair value through profit or loss, held-to-maturity investments, loans and receivables, and available-for-sale financial assets. An asset transferred to a third party but with the option to repurchase does not fit into these categories as defined by IAS 39; it involves a transaction that may have accounting implications but does not constitute a distinct category of financial asset under the standard.

Which of These Is not a Category of Financial Asset