Financial Instruments by Category (Tables)

12 Months Ended

Dec. 31, 2018

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.