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v3.19.1

Stockholders' Equity (Tables) | 12 Months Ended
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Dec. 31, 2018
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Summary of Breakdown of Common Stock and Additional Paid-in Capital | As of December 31, 2018 and 2017, the breakdown of common stock and additional paid-in capital was as follows:
|  |  |  |  | 2018 |  |  | 2017 |
Common stock |  |  | Ps |  |  |  | 4,171 |  |  |  | 4,171 |
Additional paid-in capital |  |  |  |  |  |  | 141,151 |  |  |  | 140,483 |
|  |  | Ps |  |  |  | 145,322 |  |  |  | 144,654 |
Summary of Common Stock | As of December 31, 2018 and 2017, the common stock of CEMEX, S.A.B. de C.V. was presented as follows:
|  | 2018 |  |  | 2017 |
Shares1 |  | Series A2 |  |  | Series B2 |  |  | Series A2 |  |  | Series B2 |
Subscribed and paid shares |  |  | 30,002,628,318 |  |  |  | 15,001,314,159 |  |  |  | 30,214,469,912 |  |  |  | 15,107,234,956 |
Unissued shares authorized for executives’ stock compensation programs |  |  | 936,375,524 |  |  |  | 468,187,762 |  |  |  | 531,739,616 |  |  |  | 265,869,808 |
Repurchased shares3 |  |  | 307,207,506 |  |  |  | 153,603,753 |  |  |  | — |  |  |  | — |
Shares that guarantee the issuance of convertible securities4 |  |  | 4,529,603,200 |  |  |  | 2,264,801,600 |  |  |  | 4,529,605,020 |  |  |  | 2,264,802,510 |
Shares authorized for the issuance of stock or convertible securities5 |  |  | 302,144,720 |  |  |  | 151,072,360 |  |  |  | — |  |  |  | — |
|  |  | 36,077,959,268 |  |  |  | 18,038,979,634 |  |  |  | 35,275,814,548 |  |  |  | 17,637,907,274 |
1 | As of December 31, 2018 and 2017, 13,068,000,000 shares correspond to the fixed portion, and 41,048,938,902 shares in 2018 and 39,845,721,822 shares in 2017, correspond to the variable portion.
2 | Series “A” or Mexican shares must represent at least 64% of CEMEX’s capital stock; meanwhile, Series “B” or free subscription shares must represent at most 36% of CEMEX’s capital stock.
3 | Shares repurchased under the share repurchase program authorized by the Company’s shareholders (note 20.2).
4 | Refers to those shares that guarantee the conversion of both the outstanding voluntary and mandatorily convertible securities and new securities issues (note 16.2).
5 | Shares authorized for issuance in a public offer or private placement and/or by issuance of new convertible securities.
Summary of Other Equity Reserves | As of December 31, 2018 and 2017, other equity reserves are summarized as follows:
|  |  |  |  | 2018 |  |  | 2017 |
Cumulative translation effect, net of effects from perpetual debentures and deferred income taxes recognized directly in equity (notes 19.2 and 20.4) |  |  | Ps |  |  |  | 17,683 |  |  |  | 21,288 |
Cumulative actuarial losses |  |  |  |  |  |  | (7,527 | ) |  |  | (10,931 | )
Treasury shares repurchased under share repurchase program (note 20.1) |  |  |  |  |  |  | (1,520 | ) |  |  | — |
Effects associated with the Parent Company’s convertible securities1 |  |  |  |  |  |  | 3,427 |  |  |  | 3,427 |
Treasury shares held by subsidiaries |  |  |  |  |  |  | (194 | ) |  |  | (301 | )
|  |  | Ps |  |  |  | 11,869 |  |  |  | 13,483 |
1 | Represents the equity component upon the issuance of CEMEX, S.A.B. de C.V.’s convertible securities described in note 16.2, as well as the effects associated with such securities in connection with the change in the Parent Company’s functional currency (note 2.4). Upon conversion of these securities, the balances have been correspondingly reclassified to common stock and/or additional paid-in capital (note 16.1).
Summary of Translation Effects of Foreign Subsidiaries Included in Statements of Comprehensive Income (Loss) | For the years ended December 31, 2018, 2017 and 2016, the translation effects of foreign subsidiaries included in the statements of comprehensive income were as follows:
|  |  |  |  | 2018 |  |  | 2017 |  |  | 2016 |
Foreign currency translation result1 |  |  | Ps |  |  |  | (3,713 | ) |  |  | (3,116 | ) |  |  | 20,648 |
Foreign exchange fluctuations from debt2 |  |  |  |  |  |  | 2,438 |  |  |  | (4,160 | ) |  |  | 1,367 |
Foreign exchange fluctuations from intercompany balances3 |  |  |  |  |  |  | (425 | ) |  |  | (2,243 | ) |  |  | (10,385 | )
|  |  | Ps |  |  |  | (1,700 | ) |  |  | (9,519 | ) |  |  | 11,630 |
1 | These effects refer to the result from the translation of the financial statements of foreign subsidiaries and include the changes in fair value of foreign exchange forward contracts designated as hedge of a net investment (note 16.4).
2 | Generated by foreign exchange fluctuations over a notional amount of debt in CEMEX, S.A.B. de C.V., associated with the acquisition of foreign subsidiaries and designated as a hedge of the net investment in foreign subsidiaries (note 2.4).
3 | Refers to foreign exchange fluctuations arising from balances with related parties in foreign currencies that are of a long-term investment nature considering that their liquidation is not anticipated in the foreseeable future and foreign exchange fluctuations over a notional amount of debt of a subsidiary of CEMEX España identified and designated as a hedge of the net investment in foreign subsidiaries.
Detail of Cemex's Perpetual Debentures, Excluding Perpetual Debentures Held by Subsidiaries | As of December 31, 2018 and 2017, the detail of CEMEX’s perpetual debentures, excluding the perpetual debentures held by subsidiaries, was as follows:
|  |  |  | 2018 |  |  | 2017 |  |  | Repurchase option |  | Interest rate
Issuer |  | Issuance date |  | Nominal amount |  |  | Nominal amount |
C10-EUR Capital (SPV) Ltd |  | May 2007 |  | € | 64 |  |  | € | 64 |  |  | Tenth anniversary |  | EURIBOR+4.79%
C8 Capital (SPV) Ltd |  | February 2007 |  | US$ | 135 |  |  | US$ | 135 |  |  | Eighth anniversary |  | LIBOR+4.40%
C5 Capital (SPV) Ltd1 |  | December 2006 |  | US$ | 61 |  |  | US$ | 61 |  |  | Fifth anniversary |  | LIBOR+4.277%
C10 Capital (SPV) Ltd |  | December 2006 |  | US$ | 175 |  |  | US$ | 175 |  |  | Tenth anniversary |  | LIBOR+4.71%
1 | Under the 2017 Credit Agreement, and previously under the 2014 Credit Agreement, CEMEX is not permitted to call these debentures.

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