Financial Instruments by Category (Tables)

12 Months Ended

Dec. 31, 2017

Summary of Financial Assets and Liabilities by Category of Financial Instrument and Reconciliation

The following tables show the financial assets and liabilities by category of financial instrument and a reconciliation to the corresponding line item in the statements of financial position, as appropriate. Since the line items “Trade receivables”, “Other receivables”, “Accounts payable” and “Other liabilities” contain both financial instruments and non-financial assets and liabilities (such as tax receivables, and receivables and payables in kind, among other) reconciliation is presented in the columns headed “Non-financial assets” and “Non-financial Liabilities”.

Financial Assets


	2017
	Financial Assets at amortized cost		Financial Assets at fair value through profit or loss		Subtotal Financial Assets		Non-financial Assets		Total
Other receivables⁽¹⁾		6,793		—		6,793		7,541		14,334
Trade receivables⁽²⁾		44,182		—		44,182		—		44,182
Investment in financial assets		—		12,936		12,936		—		12,936
Cash and cash equivalents		9,687		19,051		28,738		—		28,738

		60,662		31,987		92,649		7,541		100,190


	2016
	Financial Assets at amortized cost		Financial Assets at fair value through profit or loss		Subtotal Financial Assets		Non-financial Assets		Total
Other receivables⁽¹⁾		8,277		—		8,277		9,145		17,422
Trade receivables⁽²⁾		34,816		—		34,816		—		34,816
Investment in financial assets		—		15,285		15,285		—		15,285
Cash and cash equivalents		7,949		2,808		10,757		—		10,757

		51,042		18,093		69,135		9,145		78,280


	2015
	Financial Assets at amortized cost		Financial Assets at fair value through profit or loss		Subtotal Financial Assets		Non-financial Assets		Total
Other receivables⁽¹⁾		6,392		—		6,392		15,574		21,966
Trade receivables⁽²⁾		23,428		—		23,428		—		23,428
Investment in financial assets		—		804		804		—		804
Cash and cash equivalents		14,613		774		15,387		—		15,387

		44,433		1,578		46,011		15,574		61,585

(1)	Does not include the provision for other doubtful receivables.

(2)	Does not include the provision for doubtful trade receivables.

Financial Liabilities


	2017
	Financial Liabilities at amortized cost		Financial liabilities at fair value through profit or loss		Subtotal financial liabilities		Non-financial liabilities		Total
Loans		191,063		—		191,063		—		191,063
Other liabilities		2,660		—		2,660		—		2,660
Accounts payable		45,773		—		45,773		3,253		49,026

		239,496		—		239,496		3,253		242,749


	2016
	Financial Liabilities at amortized cost		Financial liabilities at fair value through profit or loss		Subtotal financial liabilities		Non-financial liabilities		Total
Loans		154,345		—		154,345		—		154,345
Other liabilities		4,726		—		4,726		—		4,726
Accounts payable		43,287		—		43,287		495		43,782

		202,358		—		202,358		495		202,853


	2015
	Financial Liabilities at amortized cost		Financial liabilities at fair value through profit or loss		Subtotal financial liabilities		Non-financial liabilities		Total
Loans		105,751		—		105,751		—		105,751
Other liabilities		752		—		752		1		753
Accounts payable		39,376		—		39,376		475		39,851

		145,879		—		145,879		476		146,355

Summary of Gains and Losses on Financial Instruments

Gains and losses on financial instruments are allocated to the following categories:


	2017
	Financial and non- financial Assets / Liabilities at amortized cost			Financial Assets / Liabilities at fair value through profit or loss		Total
Interest income		1,598			—		1,598
Interest loss		(18,385	)		—		(18,385	)
Financial accretion		(3,169	)		—		(3,169	)
Net exchange differences		8,950			—		8,950
Fair value gains on financial assets at fair value through profit or loss		—			2,208		2,208
Gains on derivative financial instruments		—			—		—

		(11,006	)		2,208		(8,798	)


	2016
	Financial and non- financial Assets / Liabilities at amortized cost			Financial Assets / Liabilities at fair value through profit or loss		Total
Interest income		1,472			—		1,472
Interest loss		(18,109	)		—		(18,109	)
Financial accretion		(3,159	)		—		(3,159	)
Net exchange differences		11,611			—		11,611
Fair value gains on financial assets at fair value through profit or loss		—			1,826		1,826
Gains on derivative financial instruments		—			213		213

		(8,185	)		2,039		(6,146	)


	2015
	Financial and non- financial Assets / Liabilities at amortized cost			Financial Assets / Liabilities at fair value through profit or loss		Total
Interest income		1,638			—		1,638
Interest loss		(8,618	)		—		(8,618	)
Financial accretion		(1,987	)		—		(1,987	)
Net exchange differences		20,214			—		20,214
Fair value gains on financial assets at fair value through profit or loss		—			446		446
Gains on derivative financial instruments		—			464		464

		11,247			910		12,157

Summary of Company's Financial Assets Measured at Fair Value

The tables below show the Group’s financial assets measured at fair value as of December 31, 2017, 2016 and 2015 and their allocation to their fair value levels.


	2017
Financial Assets	Level 1			Level 2		Level 3		Total
Investment in financial assets:
- Public securities		12,936	⁽¹⁾		—		—		12,936

		12,936			—		—		12,936

Cash and cash equivalents:
- Mutual funds		19,051			—		—		19,051

		19,051			—		—		19,051

		31,987			—		—		31,987


	2016
Financial Assets	Level 1			Level 2		Level 3		Total
Investments in financial assets:
- Mutual funds		53			—		—		53
- Public securities		15,232	⁽¹⁾		—		—		15,232

		15,285			—		—		15,285

Cash and cash equivalents:
- Mutual funds		2,808			—		—		2,808

		2,808			—		—		2,808

		18,093			—		—		18,093


	2015
Financial Assets	Level 1			Level 2		Level 3		Total
Investments in financial assets:
- Mutual funds		340			—		—		340
- Other financial assets		464			—		—		464

		804			—		—		804

Cash and cash equivalents:
- Mutual funds		774			—		—		774

		774			—		—		774

		1,578			—		—		1,578

(1)	As of December 31, 2017, it has been classified as Current. As of December 31, 2016, 7,737 have been classified as Noncurrent and 7,495 has been classified as Current.