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Financial Instruments by Category (Tables) | 12 Months Ended
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Dec. 31, 2019
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Financial Assets and Liabilities by Category of Financial Instruments | 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 “Other receivables” and “Accounts payable” 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
|  | 2019 |
|  | Financial Assets at amortized cost |  |  | Financial Assets at fair value through profit or loss |  |  | Subtotal Financial Assets |  |  | Non-financial Assets |  |  | Total |
Other receivables (1) |  |  | 19,078 |  |  |  | — |  |  |  | 19,078 |  |  |  | 29,892 |  |  |  | 48,970 |
Trade receivables (2) |  |  | 139,982 |  |  |  | — |  |  |  | 139,982 |  |  |  | — |  |  |  | 139,982 |
Investment in financial assets |  |  | — |  |  |  | 8,370 |  |  |  | 8,370 |  |  |  | — |  |  |  | 8,370 |
Cash and cash equivalents |  |  | 59,062 |  |  |  | 7,038 |  |  |  | 66,100 |  |  |  | — |  |  |  | 66,100 |
|  |  | 218,122 |  |  |  | 15,408 |  |  |  | 233,530 |  |  |  | 29,892 |  |  |  | 263,422 |
|  | 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 |
(1) | Does not include the provision for other doubtful receivables.
(2) | Does not include the provision for doubtful trade receivables.
Financial Liabilities
|  | 2019 |
|  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial liabilities |  |  | Non-financial liabilities |  |  | Total |
Lease liabilities |  |  | 61,780 |  |  |  | — |  |  |  | 61,780 |  |  |  | — |  |  |  | 61,780 |
Loans |  |  | 526,760 |  |  |  | — |  |  |  | 526,760 |  |  |  | — |  |  |  | 526,760 |
Other liabilities |  |  | 2,013 |  |  |  | — |  |  |  | 2,013 |  |  |  | — |  |  |  | 2,013 |
Accounts payable |  |  | 149,880 |  |  |  | — |  |  |  | 149,880 |  |  |  | 1,180 |  |  |  | 151,060 |
|  |  | 740,433 |  |  |  | — |  |  |  | 740,433 |  |  |  | 1,180 |  |  |  | 741,613 |
|  | 2018 |
|  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial liabilities |  |  | Non-financial liabilities |  |  | Total |
Lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
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 |
Lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
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 |
Summary of Gains and Losses on Financial and non-financial Instruments | Gains and losses on financial and non-financial instruments are allocated to the following categories:
|  | 2019 |
|  | Financial and non- financial Assets / Liabilities at amortized cost |  |  | Financial Assets / Liabilities at fair value through profit or loss |  |  | Total |
Interest income |  |  | 7,665 |  |  |  | — |  |  |  | 7,665 |
Interest loss |  |  | (48,136 | ) |  |  | — |  |  |  | (48,136 | )
Net financial accretion |  |  | (5,592 | ) |  |  | — |  |  |  | (5,592 | )
Net exchange differences |  |  | 47,935 |  |  |  | — |  |  |  | 47,935 |
Fair value loss on financial assets at fair value through profit or loss |  |  | — |  |  |  | (1,449 | ) |  |  | (1,449 | )
Result from derivative financial instruments |  |  | — |  |  |  | (293 | ) |  |  | (293 | )
Result from net monetary position |  |  | 5,904 |  |  |  | — |  |  |  | 5,904 |
|  |  | 7,776 |  |  |  | (1,742 | ) |  |  | 6,034 |
|  | 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 |
Result from 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 |
Result from derivative financial instruments |  |  | — |  |  |  | — |  |  |  | — |
Result from net monetary position |  |  | — |  |  |  | — |  |  |  | — |
|  |  | (11,006 | ) |  |  | 2,208 |  |  |  | (8,798 | )
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, 2019, 2018 and 2017 and their allocation to their fair value levels.
|  | 2019 |
Financial Assets |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Investment in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public securities |  |  | 8,370 |  |  |  | — |  |  |  | — |  |  |  | 8,370 |
|  |  | 8,370 |  |  |  | — |  |  |  | — |  |  |  | 8,370 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Mutual funds |  |  | 7,038 |  |  |  | — |  |  |  | — |  |  |  | 7,038 |
|  |  | 7,038 |  |  |  | — |  |  |  | — |  |  |  | 7,038 |
|  |  | 15,408 |  |  |  | — |  |  |  | — |  |  |  | 15,408 |
|  | 2018 |
Financial Assets |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Investment in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public securities |  |  | 10,941 |  |  |  | — |  |  |  | — |  |  |  | 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 |
Investments in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public securities |  |  | 12,936 |  |  |  | — |  |  |  | — |  |  |  | 12,936 |
|  |  | 12,936 |  |  |  | — |  |  |  | — |  |  |  | 12,936 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Mutual funds |  |  | 19,051 |  |  |  | — |  |  |  | — |  |  |  | 19,051 |
|  |  | 19,051 |  |  |  | — |  |  |  | — |  |  |  | 19,051 |
|  |  | 31,987 |  |  |  | — |  |  |  | — |  |  |  | 31,987 |

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