text: *Loans and receivables*
  Loans and receivables are non‑derivative financial assets that have fixed or determinable payments and are not quoted in an active market. 
  Subsequent to initial recognition, loans and receivables are carried at amortized cost, using the effective interest method, less a provision 
  for impairment. A provision for impairment is established when there is objective evidence that collection will not be possible under the 
  original terms of the contract. Indicators of impairment include delinquency of payment and significant financial difficulty of the holder. 
  The carrying amount of the financial asset is reduced through an allowance account, and the amount of the loss is recognized in the 
  Consolidated Statements of Income and Comprehensive Income. Any subsequent reversal of an impairment loss is recognized in profit or 
  loss. 
  
  *Financial liabilities at FVTPL*
  
  Financial liabilities are classified as FVTPL if they meet certain conditions and are designated as such by management, or they are derivative 
  liabilities. Financial liabilities classified as FVTPL are measured at fair value, with changes recognized in the Consolidated Statements of 
  income and comprehensive income. 
  
  *Other financial liabilities*
  Other financial liabilities are financial liabilities that are not classified as FVTPL. Subsequent to initial recognition, other financial liabilities 
  are measured at amortized cost using the effective interest method. The effective interest method is a method of calculating the amortized 
  cost of an instrument and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts 
  estimated future cash receipts (including all transaction costs and other premiums or discounts) through the expected life of the debt 
  instrument to the net carrying amount of the initial recognition. 