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Under PFRS for SMEs, Basic Financial Instruments: 1. Cash 2. Demand deposits and fixed term deposits. 3. Fixed term deposits 4. Commercial papers 5. Receivables

Under PFRS for SMEs, "Basic" Financial Instruments: 1. Cash 2. Demand deposits and fixed term deposits. 3. Fixed term deposits 4. Commercial papers 5. Receivables (Trade, notes and loans in any currency) 6. Investments in non-puttable ordinary shares 7. Investments in non-convertible and non-puttable shares 8. Accounts payable (both local and foreign) 9. Loans from bank and other third parties 10. Bonds (long term payables) 11. Loans from subsidiaries and associates (affiliates) Required: Explain the example of basic financial instruments 1 - 11

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