Receivables from exchange transactions meet the definition of financial instruments and are thus classified as loans and receivables and measured accordingly (see 1.5.5 above).
Terjatve iz menjalnih poslov so v skladu z opredelitvijo finančnih instrumentov in so zato razvrščene kot posojila in terjatve ter se temu ustrezno merijo (glej pojasnilo 1.5.5 zgoraj).