Amounts displayed and disclosed as recoverables from non-exchanges transactions are not financial instruments as they do not arise from a contract that would give rise to a financial liability or equity instrument.
Zneski, prikazani in razkriti kot izterljivi zneski iz nemenjalnih poslov, niso finančni instrumenti, ker ne izhajajo iz pogodbe, na podlagi katere bi nastala finančna obveznost ali kapitalski instrument.