Loans and receivables are non trading
derivative financial assets with fixed and
determinable payments which are not quoted in an active market.
They arise when an entity provides money, goods or services
directly to a debtor with no intention of trading.
"Other than equity security" is other than stock. Its examples
are bonds and options.
Non-equity securities can fluctuate in value
in relation to stocks. Like, future contracts can increase in price
as stocks increase, while bond prices tend to move inversely to
stock prices.