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Cash and Cash Equivalents | 12 Months Ended
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Dec. 31, 2018
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Cash and Cash Equivalents |
8) | CASH AND CASH EQUIVALENTS
As of December 31, 2018 and 2017, consolidated cash and cash equivalents consisted of:
|  |  |  |  | 2018 |  |  | 2017 |
Cash and bank accounts |  |  | Ps |  |  |  | 5,071 |  |  |  | 9,292 |
Fixed-income securities and other cash equivalents |  |  |  |  |  |  | 997 |  |  |  | 4,449 |
|  |  | Ps |  |  |  | 6,068 |  |  |  | 13,741 |
Based on net settlement agreements, the balance of cash and cash equivalents excludes deposits in margin accounts that guarantee several obligations of CEMEX of Ps234 in 2018 and Ps196 in 2017, 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 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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