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Cash and Cash Equivalents | 12 Months Ended
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Dec. 31, 2017
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Cash and Cash Equivalents |
8) | CASH AND CASH EQUIVALENTS
As of December 31, 2017 and 2016, consolidated cash and cash equivalents consisted of:
|  |  |  |  | 2017 |  |  | 2016 |
Cash and bank accounts |  |  | Ps |  |  |  | 9,292 |  |  |  | 9,104 |
Fixed-income securities and other cash equivalents |  |  |  |  |  |  | 4,449 |  |  |  | 2,512 |
|  |  | Ps |  |  |  | 13,741 |  |  |  | 11,616 |
Based on net settlement agreements, the balance of cash and cash equivalents excludes deposits in margin accounts that guarantee several obligations of CEMEX of Ps196 in 2017 and Ps250 in 2016, which were offset against the corresponding obligations of CEMEX with the counterparties, considering CEMEX’s right, ability and intention to settle the amounts on a net basis.

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- Definition The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
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