Final answer:
Non-trade receivables include financial claims like Loans receivable and Interest receivable, but not Trade receivables, which are associated with the company's main operations.
Step-by-step explanation:
Non-trade receivables include financial claims that are not related to the delivery of goods or services to customers in the ordinary course of business. Therefore, the options that represent non-trade receivables include Loans receivable, Interest receivable, and other similar receivables. Trade receivables, on the other hand, are directly related to the sales of goods or services and typically include accounts receivable that result from normal business operations. Hence, the correct answer to the question, "Non-trade receivables include all of the following except?" is Trade receivables.
Understanding Non-Trade Receivables
Options like Loans receivable refer to money lent by the company that is expected to be returned. Interest receivable typically represents interest income that has been earned but not yet received. Non-trade receivables are critical in understanding a company's financial position as they impact liquidity and cash flow.