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Equity Accounted Investees, Other Investments and Non-Current Accounts Receivable (Tables) | 12 Months Ended
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Dec. 31, 2017
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Summary of Main Investments in Common Shares of Associates | As of December 31, 2017 and 2016, the investments in common shares of associates were as follows:
|  | Activity |  |  | Country |  |  | % |  |  |  |  |  | 2017 |  |  | 2016 |
Camcem, S.A. de C.V. |  |  | Cement |  |  |  | Mexico |  |  |  | 40.1 |  |  |  | Ps |  |  |  | 3,618 |  |  |  | 3,674 |
Trinidad Cement Limited |  |  | Cement |  |  |  | Trinidad and Tobago |  |  |  | 39.5 |  |  |  |  |  |  |  | — |  |  |  | 1,689 |
Concrete Supply Co. LLC |  |  | Concrete |  |  |  | United States |  |  |  | 40.0 |  |  |  |  |  |  |  | 1,192 |  |  |  | 1,234 |
Akmenes Cementas AB |  |  | Cement |  |  |  | Lithuania |  |  |  | 37.8 |  |  |  |  |  |  |  | 585 |  |  |  | 586 |
ABC Capital, S.A. Institución de Banca Múltiple |  |  | Financing |  |  |  | Mexico |  |  |  | 33.9 |  |  |  |  |  |  |  | 228 |  |  |  | 474 |
Lehigh White Cement Company |  |  | Cement |  |  |  | United States |  |  |  | 24.5 |  |  |  |  |  |  |  | 375 |  |  |  | 334 |
Société Méridionale de Carrières |  |  | Aggregates |  |  |  | France |  |  |  | 33.3 |  |  |  |  |  |  |  | 367 |  |  |  | 300 |
Société d’Exploitation de Carrières |  |  | Aggregates |  |  |  | France |  |  |  | 50.0 |  |  |  |  |  |  |  | 318 |  |  |  | 257 |
Cemento Interoceánico S.A. (formerly Industrias Básicas, S.A.) |  |  | Cement |  |  |  | Panama |  |  |  | 25.0 |  |  |  |  |  |  |  | 168 |  |  |  | 155 |
Other companies |  |  | — |  |  |  | — |  |  |  | — |  |  |  |  |  |  |  | 1,721 |  |  |  | 1,785 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | Ps |  |  |  | 8,572 |  |  |  | 10,488 |
Out of which: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Book value at acquisition date |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Ps |  |  |  | 6,957 |  |  |  | 8,275 |
Changes in stockholders’ equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Ps |  |  |  | 1,615 |  |  |  | 2,213 |
Summary of Combined Condensed Statement of Financial Position | Combined condensed statement of financial position information of CEMEX’s associates as of December 31, 2017 and 2016 is set forth below:
|  |  |  |  | 2017 |  |  | 2016 |
Current assets |  |  | Ps |  |  |  | 21,527 |  |  |  | 21,651 |
Non-current assets |  |  |  |  |  |  | 32,071 |  |  |  | 41,085 |
Total assets |  |  |  |  |  |  | 53,598 |  |  |  | 62,736 |
Current liabilities |  |  |  |  |  |  | 10,863 |  |  |  | 11,612 |
Non-current liabilities |  |  |  |  |  |  | 17,730 |  |  |  | 22,436 |
Total liabilities |  |  |  |  |  |  | 28,593 |  |  |  | 34,048 |
Total net assets |  |  | Ps |  |  |  | 25,005 |  |  |  | 28,688 |
Summary of Combined Selected Information of the Statements of Operations | Combined selected information of the statements of operations of CEMEX’s associates in 2017, 2016 and 2015 is set forth below:
|  |  |  |  | 2017 |  |  | 2016 |  |  | 2015 |
Sales |  |  | Ps |  |  |  | 28,158 |  |  |  | 29,791 |  |  |  | 25,484 |
Operating earnings |  |  |  |  |  |  | 4,458 |  |  |  | 4,730 |  |  |  | 3,523 |
Income before income tax |  |  |  |  |  |  | 2,451 |  |  |  | 3,111 |  |  |  | 3,350 |
Net income |  |  |  |  |  |  | 1,891 |  |  |  | 1,860 |  |  |  | 2,403 |
Summary of Share of Profit of Equity Accounted Investees by Geographic Operating Segment | The share of equity accounted investees by geographic operating segment in the income statements for 2017, 2016 and 2015 is detailed as follows:
|  |  |  |  | 2017 |  |  | 2016 |  |  | 2015 |
Mexico |  |  | Ps |  |  |  | 269 |  |  |  | 452 |  |  |  | 330 |
United States |  |  |  |  |  |  | 266 |  |  |  | 253 |  |  |  | 92 |
Europe |  |  |  |  |  |  | 108 |  |  |  | 54 |  |  |  | 339 |
Corporate and others |  |  |  |  |  |  | (55 | ) |  |  | (71 | ) |  |  | (24 | )
|  |  | Ps |  |  |  | 588 |  |  |  | 688 |  |  |  | 737 |
Summary of Other Investments and Non-current Accounts Receivable | As of December 31, 2017 and 2016, consolidated other investments and non-current accounts receivable were summarized as follows:
|  |  |  |  | 2017 |  |  | 2016 |
Non-current portion of valuation of derivative financial instruments |  |  | Ps |  |  |  | 794 |  |  |  | 1,900 |
Non-current accounts receivable and other investments1 |  |  |  |  |  |  | 4,612 |  |  |  | 4,572 |
Investments available-for-sale2 |  |  |  |  |  |  | 275 |  |  |  | 491 |
Investments held for trading3 |  |  |  |  |  |  | 77 |  |  |  | 157 |
|  |  | Ps |  |  |  | 5,758 |  |  |  | 7,120 |
1 | Includes, among other items: a) advances to suppliers of fixed assets of Ps43 in 2017 and Ps52 in 2016. CEMEX recognized impairment losses of non-current accounts receivable in Costa Rica of Ps21 in 2016, and in Egypt and Colombia of Ps71 and Ps22 in 2015, respectively.
2 | This line item refers mainly to a strategic investment in CPOs of Axtel, S.A.B. de C.V. (“Axtel”). This investment is recognized as available for sale at fair value and changes in valuation are recorded in other items comprehensive income, net until its disposal.
3 | This line item refers to investments in private funds. In 2017 and 2016, no contributions were made to such private funds.

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