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Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted

in an active market. They are included in current assets, except for maturities greater than 12 months after the balance sheet date. These are classified as non-current assets. Loans and receivables are classified in short-term financial assets in the balance sheet. Loans and receivables are carried at amortised cost using the effective interest method.

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