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Financial Risk Management (Tables) | 12 Months Ended
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Dec. 31, 2019
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Schedule of Breakdown of Effect a Variation of 10% in Prevailing Exchange Rates on Net Income | The following table provides a breakdown of the effect a variation of 10% in the prevailing exchange rates on the Group’s net income, taking into consideration the exposure of financial assets and liabilities denominated in Pesos as of December 31, 2019:
|  | Appreciation (+) / depreciation (-) of exchange rate of Peso against U.S. dollar |  |  | Income (loss) for fiscal year ended December 31, 2019 |
Impact on net income before income tax corresponding to financial assets and liabilities |  |  | +10 | % |  |  | 2,855 |
|  |  | -10 | % |  |  | (2,855 | )
Information About Financial Assets and Liabilities That Accrues Interest Considering Applicable Rate | The table below provides information about the financial assets and liabilities as of December 31, 2019 that accrue interest considering the applicable rate:
|  | Financial Assets (1) |  |  | Financial Liabilities (2) |
Fixed interest rate |  |  | 59,912 |  |  |  | 435,882 |
Variable interest rate |  |  | 7,668 |  |  |  | 90,878 |
Total (3) |  |  | 67,580 |  |  |  | 526,760 |
(1) | Includes temporary investments, loans with related parties and trade receivables with interest-bearing payment agreements. It does not include the rest of the trade receivables that are mostly non-interest bearing.
(2) | Includes only financial loans. Does not include accounts payable, which mostly do not accrue interest, nor the leases liabilities.
(3) | Includes principal and interest.
Schedule of Estimated Impact on Consolidated Comprehensive Income that an Increase or Decrease of 100 Basis Points in Interest Rate | The table below shows the estimated impact on consolidated statement of comprehensive income that an increase or decrease of 100 basis points in the interest rate would have.
|  | Increase (+) / decrease (-) in the interest rates (basis points) |  |  | Income (loss) for fiscal year ended December 31, 2019 |
Impact on net income after income tax |  |  | +100 |  |  |  | (534 | )
|  |  | -100 |  |  |  | 534 |
Schedule of Effect of a 10% Variation in the Prices of Investments in Financial Instruments | The following table shows the effect that a 10% variation in the prices of investments in financial instruments would have on the Group’s results as of December 31, 2019:
|  | Increase (+) / decrease (-) in the prices of investments in financial instruments |  |  | Income (loss) for the fiscal year ended December 31, 2019 |
Impact on net income before income tax |  |  | +10 | % |  |  | 1,541 |
|  |  | -10 | % |  |  | (1,541 | )
Schedule of Maturity Dates of Financial Liabilities | The following table sets forth the maturity dates of the Group’s financial liabilities as of December 2019:
|  | December 31, 2019 |
|  | Maturity date |  |  |  |
|  | 0 - 1 year |  |  | 1 - 2 years |  |  | 2 - 3 years |  |  | 3 - 4 years |  |  | 4 - 5 years |  |  | More than 5 years |  |  | Total |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lease liabilities |  |  | 21,389 |  |  |  | 14,849 |  |  |  | 9,474 |  |  |  | 5,710 |  |  |  | 3,010 |  |  |  | 7,348 |  |  |  | 61,780 |
Loans |  |  | 107,109 |  |  |  | 85,882 |  |  |  | 42,520 |  |  |  | 28,954 |  |  |  | 37,390 |  |  |  | 224,905 |  |  |  | 526,760 |
Other liabilities |  |  | 1,310 |  |  |  | 74 |  |  |  | 71 |  |  |  | 68 |  |  |  | 54 |  |  |  | 436 |  |  |  | 2,013 |
Accounts payable (1) |  |  | 147,480 |  |  |  | 1,256 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,144 |  |  |  | 149,880 |
|  |  | 277,288 |  |  |  | 102,061 |  |  |  | 52,065 |  |  |  | 34,732 |  |  |  | 40,454 |  |  |  | 233,833 |  |  |  | 740,433 |
(1) | The amounts disclosed are the contractual, undiscounted cash flows associated to the financial liabilities given that they do not differ significantly from their face values .
Summary of Maximum Exposure to Credit Risk | The maximum exposure to credit risk of the Group of December 31, 2019 based on the type of its financial instruments and without excluding the amounts covered by guarantees and other arrangements mentioned below is set forth below:
|  | Maximum exposure as of December 31, 2019 |
Cash and cash equivalents |  |  | 66,100 |
Other financial assets |  |  | 167,430 |
Summary of Breakdown of the Financial Assets | Following is the breakdown of the financial assets past due as of December 31, 2019:
|  | Current trade receivable |  |  | Other current receivables |
Less than three months past due |  |  | 23,060 |  |  |  | 1,855 |
Between three and six months past due |  |  | 5,948 |  |  |  | 616 |
More than six months past due |  |  | 4,774 |  |  |  | 1,192 |
|  |  | 33,782 |  |  |  | 3,663 |

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