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FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
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Dec. 31, 2019
FINANCIAL INSTRUMENTS |
Schedule of financial assets and financial liabilities |
|  |  |  | Fair value |  |
As of December 31, 2019 |  |  |  |  |  | accounted |  |
|  |  |  | accounted |  | through other |  |
|  | Amortized |  | through profit |  | comprehensive |  |
|  | cost |  | or loss |  | Income |  | Total
Assets |  |  |  |  |  |  |  |
Cash and cash equivalents (1) |  | 2,421 |  | 23,161 |  | — |  | 25,582
Investments |  | 1,066 |  | 360 |  | — |  | 1,426
Trade receivables |  | 17,048 |  | — |  | — |  | 17,048
Other receivables (2) |  | 1,409 |  | 163 |  | — |  | 1,572
Total |  | 21,944 |  | 23,684 |  | — |  | 45,628
Liabilities |  |  |  |  |  |  |  |
Trade payables |  | 34,318 |  | — |  | — |  | 34,318
Financial debt |  | 151,621 |  | 242 |  | 133 |  | 151,996
Salaries and social security payables |  | 10,802 |  | — |  | — |  | 10,802
Leases liabilities |  | 6,311 |  | — |  | — |  | 6,311
Other liabilities and dividends payables (2) |  | 291 |  | — |  | — |  | 291
Total |  | 203,343 |  | 242 |  | 133 |  | 203,718
| (1) |  | Includes 1,718 as of December 31, 2019, 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 |  |
As of December 31, 2018 |  |  |  | accounted |  | accounted |  |
|  |  |  | through |  | through other |  |
|  | Amortized |  | profit or |  | comprehensive |  |
|  | cost |  | loss |  | Income |  | Total
Assets |  |  |  |  |  |  |  |
Cash and cash equivalents (1) |  | 10,509 |  | 92 |  | — |  | 10,601
Investments |  | 8,107 |  | 1,121 |  | — |  | 9,228
Trade receivables |  | 26,884 |  | — |  | — |  | 26,884
Other receivables (2) |  | 2,002 |  | 1,011 |  | 213 |  | 3,226
Total |  | 47,502 |  | 2,224 |  | 213 |  | 49,939
Liabilities |  |  |  |  |  |  |  |
Trade payables |  | 36,034 |  | — |  | — |  | 36,034
Financial debt |  | 121,858 |  | 154 |  | — |  | 122,012
Salaries and social security payables |  | 9,684 |  | — |  | — |  | 9,684
Other liabilities and dividends payables (2) |  | 535 |  | — |  | — |  | 535
Total |  | 168,111 |  | 154 |  | — |  | 168,265
| (1) |  | Includes 2,889 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.
Schedule of gains and losses of financial instruments by category | Gains and losses by category – Year 2019
|  | Net gain/(loss) |  | Of which interest
Financial assets at amortized cost |  | 7,421 |  | 654
Financial liabilities at amortized cost |  | (19,848) |  | (13,701)
Financial assets at fair value through profit or loss |  | 2,600 |  | 966
Financial liabilities at amortized cost through profit or loss |  | (1,190) |  | —
Total |  | (11,017) |  | (12,081)
Gains and losses by category – Year 2018
|  | Net gain/(loss) |  | Of which interest
Financial assets at amortized cost |  | 11,782 |  | 2,972
Financial liabilities at amortized cost |  | (63,332) |  | (9,594)
Financial assets at fair value through profit or loss |  | 3,406 |  | 1,538
Financial liabilities at fair value through profit or loss |  | (352) |  | —
Total |  | (48,496) |  | (5,084)
Schedule of offsetting of financial assets and financial liabilities |
|  | As of December 31, 2019
|  |  |  | Other |  |  |  | Other
|  | Trade |  | receivables |  | Trade |  | liabilities
|  | receivables |  | (1) |  | payables |  | (1)
Current and noncurrent assets (liabilities) - Gross value |  | 17,208 |  | 1,623 |  | (34,478) |  | (342)
Offsetting |  | (160) |  | (51) |  | 160 |  | 51
Current and noncurrent assets (liabilities) – Booked value |  | 17,048 |  | 1,572 |  | (34,318) |  | (291)
|  | As of December 31, 2018
|  |  |  | Other |  |  |  | Other
|  | Trade |  | receivables |  | Trade |  | liabilities
|  | receivables |  | (1) |  | payables |  | (1)
Current and noncurrent assets (liabilities) - Gross value |  | 28,809 |  | 3,274 |  | (37,959) |  | (583)
Offsetting |  | (1,925) |  | (48) |  | 1,925 |  | 48
Current and noncurrent assets (liabilities) – Booked value |  | 26,884 |  | 3,226 |  | (36,034) |  | (535)
(1)Includes financial assets and financial liabilities according to IFRS 7.

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