The company only has basic financial instruments.
Short term debtors are measured at transaction price, less any impairment. Loans recivable are measured initially at fair value, net of transactions costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at transaction price. Other financial liabiltieis, including bank laons, are measured intitally ar fair value, net of transactions costs, and are measured subsequently at amortiised cost using the effective interest method.