Equity Accounted Investees, Other Investments and Non-Current Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2017

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

Combined condensed statement of financial position information of CEMEX’s associates as of December 31, 2017 and 2016 is set forth below:

Combined selected information of the statements of operations of CEMEX’s associates in 2017, 2016 and 2015 is set forth below:

The share of equity accounted investees by geographic operating segment in the income statements for 2017, 2016 and 2015 is detailed as follows:

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.