Note 14. Other Assets and Other Financial Assets

14.1 Other non-current assets


	December 31,		December 31,
	2020		2019
Agreement with customers	Ps.	731	Ps.	953
Long-term prepaid advertising expenses		333		341
Guarantee deposits (1)		2,009		2,407
Prepaid bonuses		239		226
Advances to acquire property, plant and equipment		184		203
Recoverable taxes		1,701		2,111
Indemnifiable assets from business combinations		1,609		2,948
Others		720		1,343
	Ps.	7,526	Ps.	10,532

(1)

As it is customary in Brazil, the Company is required to guarantee tax, legal and labor contingencies by guarantee deposits including those related to business acquisitions. See Note 26.7.

14.2 Other non-current financial assets


	December 31,		December 31,
	2020		2019
Non-current accounts receivable	Ps.	983	Ps.	938
Derivative financial instruments (see Note 21)		14,283		8,260
Others		334		172
Other investments in equity instruments(1)		16,786		13,310
	Ps.	32,386	Ps.	22,680

(1)

Corresponds to the acquisition of a minority stake in Jetro Restaurant Depot as of November 8, 2019. On October 9, 2020, the Company acquired an additional minority stake in Jetro. Refer to Note 3.7.3.

As of December 31, 2020 and 2019, the fair value of non-current accounts receivable amounted to Ps. 699 and Ps. 724, respectively. The fair value is calculated based on the discounted value of contractual cash flows whereby the discount rate is estimated using rates currently offered for receivable of similar amounts and maturities, which is considered to be level 2 in the fair value hierarchy.