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Financial Instruments by Category (Tables) | 12 Months Ended
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Dec. 31, 2018
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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
|  | 2018 |
|  | Financial Assets at amortized cost |  |  | Financial Assets at fair value through profit or loss |  |  | Subtotal Financial Assets |  |  | Non-financial Assets |  |  | Total |
Other receivables(1) |  |  | 14,860 |  |  |  | — |  |  |  | 14,860 |  |  |  | 17,250 |  |  |  | 32,110 |
Trade receivables(2) |  |  | 98,930 |  |  |  | — |  |  |  | 98,930 |  |  |  | — |  |  |  | 98,930 |
Investment in financial assets |  |  | — |  |  |  | 10,941 |  |  |  | 10,941 |  |  |  | — |  |  |  | 10,941 |
Cash and cash equivalents |  |  | 38,236 |  |  |  | 7,792 |  |  |  | 46,028 |  |  |  | — |  |  |  | 46,028 |
|  |  | 152,026 |  |  |  | 18,733 |  |  |  | 170,759 |  |  |  | 17,250 |  |  |  | 188,009 |
|  | 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 |
(1) | Does not include the provision for other doubtful receivables.
(2) | Does not include the provision for doubtful trade receivables.
Financial Liabilities
|  | 2018 |
|  | Financial Liabilities at amortized cost |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial liabilities |  |  | Non-financial liabilities |  |  | Total |
Loans |  |  | 335,078 |  |  |  | — |  |  |  | 335,078 |  |  |  | — |  |  |  | 335,078 |
Other liabilities |  |  | 1,271 |  |  |  | — |  |  |  | 1,271 |  |  |  | — |  |  |  | 1,271 |
Accounts payable |  |  | 87,087 |  |  |  | — |  |  |  | 87,087 |  |  |  | 511 |  |  |  | 87,598 |
|  |  | 423,436 |  |  |  | — |  |  |  | 423,436 |  |  |  | 511 |  |  |  | 423,947 |
|  | 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 |  |  | 45,638 |  |  |  | — |  |  |  | 45,638 |  |  |  | 458 |  |  |  | 46,096 |
|  |  | 239,361 |  |  |  | — |  |  |  | 239,361 |  |  |  | 458 |  |  |  | 239,819 |
|  | 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 |  |  | 43,273 |  |  |  | — |  |  |  | 43,273 |  |  |  | 495 |  |  |  | 43,768 |
|  |  | 202,344 |  |  |  | — |  |  |  | 202,344 |  |  |  | 495 |  |  |  | 202,839 |
Summary of Gains and Losses on Financial Instruments | Gains and losses on financial and non-financial instruments are allocated to the following categories:
|  | 2018 |
|  | Financial and non- financial Assets / Liabilities at amortized cost |  |  | Financial Assets / Liabilities at fair value through profit or loss |  |  | Total |
Interest income |  |  | 3,033 |  |  |  | — |  |  |  | 3,033 |
Interest loss |  |  | (28,717 | ) |  |  | — |  |  |  | (28,717 | )
Net financial accretion |  |  | 7,627 |  |  |  | — |  |  |  | 7,627 |
Net exchange differences |  |  | 54,459 |  |  |  | — |  |  |  | 54,459 |
Fair value gains on financial assets at fair value through profit or loss |  |  | — |  |  |  | 2,596 |  |  |  | 2,596 |
Gains on derivative financial instruments |  |  | — |  |  |  | 933 |  |  |  | 933 |
Result from net monetary position |  |  | 1,594 |  |  |  | — |  |  |  | 1,594 |
|  |  | 37,996 |  |  |  | 3,529 |  |  |  | 41,525 |
|  | 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 | )
Net 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 |
|  |  | (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 | )
Net 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 | )
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, 2018, 2017 and 2016 and their allocation to their fair value levels.
|  | 2018 |
Financial Assets |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Investment in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public securities |  |  | 10,941 | (1) |  |  | — |  |  |  | — |  |  |  | 10,941 |
|  |  | 10,941 |  |  |  | — |  |  |  | — |  |  |  | 10,941 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Mutual funds |  |  | 7,792 |  |  |  | — |  |  |  | — |  |  |  | 7,792 |
|  |  | 7,792 |  |  |  | — |  |  |  | — |  |  |  | 7,792 |
|  |  | 18,733 |  |  |  | — |  |  |  | — |  |  |  | 18,733 |
|  | 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 |
(1) | As of December 31, 2018 and 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.

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