Other fi nancial assets
include short-term and long-term loans advanced by Airbus
Group Bank to its customers or to other fi nancial institutions.
After initial recognition loans and receivables are measured at
amortised cost using the effective interest rate method less any
allowance for impairment. Gains and losses are recognised in
the Consolidated Income Statement at disposal of the loans and
receivables, through the amortisation process as well as in case
of any impairment..