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Other Accounts Receivable
12 Months Ended
Dec. 31, 2017
Text block1 [abstract]  
Other Accounts Receivable
10) OTHER ACCOUNTS RECEIVABLE

As of December 31, 2017 and 2016, consolidated other accounts receivable consisted of:

 

            2017      2016  

Non-trade accounts receivable1

     Ps        1,918        2,527  

Interest and notes receivable2

        1,125        1,286  

Current portion of valuation of derivative financial instruments

        1,056        236  

Loans to employees and others

        233        188  

Refundable taxes

        638        1,001  
     

 

 

    

 

 

 
     Ps        4,970        5,238  
     

 

 

    

 

 

 

 

1 Non-trade accounts receivable are mainly attributable to the sale of assets.
2 Includes Ps27 in 2016, representing the short-term portion of a restricted investment related to coupon payments under CEMEX’s perpetual debentures (note 20.4). In addition, in 2016, includes CEMEX Colombia’s beneficial interest in a trust oriented to promote housing projects, which its only asset is land in the municipality of Zipaquira, Colombia and its only liability is a bank credit for Ps148, guaranteed by CEMEX Colombia, obtained to purchase the land. The estimated fair value of the land as determined by external appraiser significantly exceeds the amount of the loan.