Which of the following is not one of the three primary financial statements?

The financial position statement is not considered one of the three primary financial statements. The three primary financial statements are the income statement, the balance sheet, and the cash flow statement.

The income statement provides a summary of a company's revenues, expenses, and profits or losses over a specific period, giving insight into operational performance. The balance sheet presents a snapshot of the company's assets, liabilities, and equity at a specific point in time, reflecting its financial position. The cash flow statement tracks the movement of cash in and out of the business across its operating, investing, and financing activities, essential for understanding liquidity.

The term "financial position statement" is not commonly used in financial reporting and does not specifically relate to the standardized documentation that provides essential insights into a company's financial health and performance, which is why it does not belong in this context.