text: (cid:129) Loans and receivables – includes accounts receivable. We initially 
  measure these assets at fair value plus transaction costs directly 
  attributable to acquiring them, and then at amortized cost using the 
  effective interest method, recording changes through net income. 
  (cid:129) Other financial liabilities – includes short-term borrowings, accounts 
  payable and accrued liabilities, and long-term debt. We initially 
  measure these liabilities at fair value plus transaction costs directly 
  *Offsetting Financial Assets and Liabilities*
  We offset financial assets and financial 
  liabilities and present the net 
  amount in the consolidated statements of financial position when we 
  have a legal right to offset them and intend to settle on a net basis or 
  realize the asset and liability simultaneously. 