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FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
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Dec. 31, 2018
FINANCIAL INSTRUMENTS |
Schedule of financial assets and financial liabilities |
|  |  |  | Fair value |  |
|  |  |  |  |  | accounted |  |
|  |  |  | accounted |  | through other |  |
|  | Amortized |  | through profit |  | comprehensive |  |
As of December 31, 2018 |  | cost |  | or loss |  | Income |  | Total
Assets |  |  |  |  |  |  |  |
Cash and cash equivalents (1) |  | 6,831 |  | 60 |  | — |  | 6,891
Investments |  | 5,269 |  | 729 |  | — |  | 5,998
Trade receivables |  | 17,476 |  | — |  | — |  | 17,476
Other receivables (2) |  | 1,302 |  | 657 |  | 138 |  | 2,097
Total |  | 30,878 |  | 1,446 |  | 138 |  | 32,462
Liabilities |  |  |  |  |  |  |  |
Trade payables |  | 23,424 |  | — |  | — |  | 23,424
Financial debt |  | 79,312 |  | — |  | — |  | 79,312
Salaries and social security payables |  | 6,294 |  | — |  | — |  | 6,294
Other liabilities and dividends payables (2) |  | 348 |  | — |  | — |  | 348
Total |  | 109,378 |  | — |  | — |  | 109,378
| (1) |  | Includes 1,878 as of December 31, 2018, corresponding to Cash and banks, which were measured as financial assets at amortized cost by the Company.
| (2) |  | Only includes financial assets and liabilities according to the scope of IFRS 7.
|  |  | Fair value |  |
|  |  |  |  |  | accounted |  |
|  |  |  | accounted |  | through other |  |
|  | Amortized |  | through profit |  | comprehensive |  |
As of December 31, 2017 |  | cost |  | or loss |  | Income |  | Total
Assets |  |  |  |  |  |  |  |
Cash and cash equivalents (1) |  | 5,153 |  | 1,364 |  | — |  | 6,517
Investments |  | 3 |  | 159 |  | — |  | 162
Trade receivables |  | 2,588 |  | — |  | — |  | 2,588
Other receivables (2) |  | 428 |  | — |  | — |  | 428
Total |  | 8,172 |  | 1,523 |  | — |  | 9,695
Liabilities |  |  |  |  |  |  |  |
Trade payables |  | 5,737 |  | — |  | — |  | 5,737
Financial debt |  | 16,009 |  | — |  | — |  | 16,009
Salaries and social security payables |  | 2,585 |  | — |  | — |  | 2,585
Other liabilities (2) |  | 6,026 |  | — |  | — |  | 6,026
Total |  | 30,357 |  | — |  | — |  | 30,357
| (1) |  | Includes 5,120 as of December 31, 2017, corresponding to Cash and banks, which were measured as financial assets at amortized cost by the Company.
| (2) |  | Only includes financial assets and liabilities according to the scope of IFRS 7.
Schedule of gains and losses of financial instruments by category | Gains and losses by category – Year 2018
|  | Net gain/(loss) |  | Of which interest
Financial assets at amortized cost |  | 7,544 |  | 1,863
Financial liabilities at amortized cost |  | (41,540) |  | (6,307)
Financial assets at fair value through profit or loss |  | 2,237 |  | 1,019
Financial liabilities at fair value through profit or loss |  | (229) |  | —
Total |  | (31,988) |  | (3,425)
Gains and losses by category – Year 2017
|  | Net gain/(loss) |  | Of which interest
Financial assets at amortized cost |  | (285) |  | 201
Financial liabilities at amortized cost |  | (1,229) |  | (2,185)
Financial assets at fair value through profit or loss |  | 265 |  | —
Total |  | (1,249) |  | (1,984)
Schedule of offsetting of financial assets and financial liabilities |
|  | As of December 31, 2018
|  |  |  | Other |  |  |  | Other
|  | Trade |  | receivables |  | Trade |  | liabilities
|  | receivables |  | (1) |  | payables |  | (1)
Current and noncurrent assets (liabilities) - Gross value |  | 18,729 |  | 2,128 |  | (24,665) |  | (379)
Offsetting |  | (1,251) |  | (31) |  | 1,251 |  | 31
Current and noncurrent assets (liabilities) – Booked value |  | 17,478 |  | 2,097 |  | (23,414) |  | (348)
(1)Includes financial assets and financial liabilities according to IFRS 7.

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