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Equity Accounted Investees, Other Investments and Non-Current Accounts Receivable (Tables) | 12 Months Ended
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Dec. 31, 2018
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Summary of Main Investments in Common Shares of Associates | As of December 31, 2018 and 2017, the investments in common shares of associates were as follows:
|  | Activity |  |  | Country |  |  | % |  |  |  |  |  | 2018 |  |  | 2017 |
Camcem, S.A. de C.V. |  |  | Cement |  |  |  | Mexico |  |  |  | 40.1 |  |  |  | Ps |  |  |  | 4,087 |  |  |  | 3,618 |
Concrete Supply Co. LLC |  |  | Concrete |  |  |  | United States |  |  |  | 40.0 |  |  |  |  |  |  |  | 1,306 |  |  |  | 1,192 |
Lehigh White Cement Company |  |  | Cement |  |  |  | United States |  |  |  | 36.8 |  |  |  |  |  |  |  | 1,172 |  |  |  | 375 |
Akmenes Cementas AB |  |  | Cement |  |  |  | Lithuania |  |  |  | 37.8 |  |  |  |  |  |  |  | 527 |  |  |  | 585 |
ABC Capital, S.A. Institución de Banca Múltiple |  |  | Financing |  |  |  | Mexico |  |  |  | — |  |  |  |  |  |  |  | — |  |  |  | 228 |
Société Méridionale de Carrières |  |  | Aggregates |  |  |  | France |  |  |  | 33.3 |  |  |  |  |  |  |  | 318 |  |  |  | 367 |
Société d’Exploitation de Carrières |  |  | Aggregates |  |  |  | France |  |  |  | 50.0 |  |  |  |  |  |  |  | 306 |  |  |  | 318 |
Cemento Interoceánico S.A. |  |  | Cement |  |  |  | Panama |  |  |  | 25.0 |  |  |  |  |  |  |  | 160 |  |  |  | 168 |
Other companies |  |  | — |  |  |  | — |  |  |  | — |  |  |  |  |  |  |  | 1,616 |  |  |  | 1,721 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | Ps |  |  |  | 9,492 |  |  |  | 8,572 |
Out of which: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Book value at acquisition date |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Ps |  |  |  | 7,218 |  |  |  | 6,957 |
Changes in stockholders’ equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Ps |  |  |  | 2,274 |  |  |  | 1,615 |
Summary of Combined Condensed Statement of Financial Position | Combined condensed statement of financial position information of CEMEX’s associates as of December 31, 2018 and 2017 is set forth below:
|  |  |  |  | 2018 |  |  | 2017 |
Current assets |  |  | Ps |  |  |  | 16,677 |  |  |  | 21,527 |
Non-current assets |  |  |  |  |  |  | 32,901 |  |  |  | 32,071 |
Total assets |  |  |  |  |  |  | 49,578 |  |  |  | 53,598 |
Current liabilities |  |  |  |  |  |  | 5,685 |  |  |  | 10,863 |
Non-current liabilities |  |  |  |  |  |  | 17,272 |  |  |  | 17,730 |
Total liabilities |  |  |  |  |  |  | 22,957 |  |  |  | 28,593 |
Total net assets |  |  | Ps |  |  |  | 26,621 |  |  |  | 25,005 |
Summary of Combined Selected Information of the Statements of Operations | Combined selected information of the statements of operations of CEMEX’s associates in 2018, 2017 and 2016 is set forth below:
|  |  |  |  | 2018 |  |  | 2017 |  |  | 2016 |
Sales |  |  | Ps |  |  |  | 28,487 |  |  |  | 28,158 |  |  |  | 29,791 |
Operating earnings |  |  |  |  |  |  | 4,401 |  |  |  | 4,458 |  |  |  | 4,730 |
Income before income tax |  |  |  |  |  |  | 2,182 |  |  |  | 2,451 |  |  |  | 3,111 |
Net income |  |  |  |  |  |  | 1,711 |  |  |  | 1,891 |  |  |  | 1,860 |
Summary of Share of Profit of Equity Accounted Investees by Reportable Segment | The share of equity accounted investees by reportable segment in the income statements for 2018, 2017 and 2016 is detailed as follows:
|  |  |  |  | 2018 |  |  | 2017 |  |  | 2016 |
Mexico |  |  | Ps |  |  |  | 254 |  |  |  | 269 |  |  |  | 452 |
United States |  |  |  |  |  |  | 297 |  |  |  | 266 |  |  |  | 253 |
Europe |  |  |  |  |  |  | 134 |  |  |  | 108 |  |  |  | 54 |
Corporate and others |  |  |  |  |  |  | (32 | ) |  |  | (55 | ) |  |  | (71 | )
|  |  | Ps |  |  |  | 653 |  |  |  | 588 |  |  |  | 688 |
Summary of Other Investments and Non-current Accounts Receivable | As of December 31, 2018 and 2017, consolidated other investments and non-current accounts receivable were summarized as follows:
|  |  |  |  | 2018 |  |  | 2017 |
Non-current accounts receivable1 |  |  | Ps |  |  |  | 4,329 |  |  |  | 4,248 |
Investments at fair value through the income statement2 |  |  |  |  |  |  | 428 |  |  |  | 441 |
Non-current portion of valuation of derivative financial instruments (note 16.4) |  |  |  |  |  |  | 297 |  |  |  | 794 |
Investments in strategic equity securities3 |  |  |  |  |  |  | 217 |  |  |  | 275 |
|  |  | Ps |  |  |  | 5,271 |  |  |  | 5,758 |
1 | Includes, among other items: a) accounts receivable from investees and joint ventures of Ps1,273 in 2018 and Ps1,301 in 2017; b) advances to suppliers of fixed assets of Ps886 in 2018 and Ps55 in 2017; c) employee prepaid compensation of Ps114 in 2018 and Ps112 in 2017: d) refundable taxes of Ps263 in 2018 and Ps261 in 2017; and e) warranty deposits of Ps246 in 2018 and Ps240 in 2017.
2 | Refers to investments in private funds and investments related to employee’ savings funds. In 2018 and 2017, no contributions were made to such private funds.
3 | This line item refers mainly to a strategic investment in CPOs of Axtel, S.A.B. de C.V. (“Axtel”). This investment is recognized at fair value through other comprehensive income.

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