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Loans and receivable with a view to sale in the long-term would be accounted for using Fair Value through Profit or Loss (FVTPL).
Membracinae
A subfamily of insects within the Hemiptera order, known for their pronounced pronotum that often mimics plant parts.
Male Parental Care
The involvement of males in raising their offspring, including feeding, defense, and teaching, which is observed in various animal species.
Social Species
Species characterized by complex interactions within their communities, often involving cooperative living, communication, and social structures.
Solitary Nesters
Animals that prefer to build and inhabit nests alone rather than in communal or shared spaces.
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