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FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
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Dec. 31, 2019
Financial Instruments [Abstract] |
Disclosure of financial assets | Except as detailed in the following table, the carrying amounts of financial assets and liabilities included in the consolidated statement of financial position as of December 31, 2019 and 2018, are a reasonable approximation of fair value due to the short time of realization.
|  | As of December 31, 2019 |  | As of December 31, 2018
|  | Carrying amount |  | Fair value |  | Carrying amount |  | Fair value
Non-current assets |  |  |  |  |  |  |  |
Other receivables |  |  |  |  |  |  |  |
Guarantee deposits |  | 2,683 |  |  | 2,571 |  |  | 1,681 |  |  | 1,539 |
Tax credit - VAT |  | 626 |  | (*) | 600 |  |  | 356 |  | (*) | 326 |
Income tax credits |  | 1,515 |  |  | 1,453 |  |  | 1,259 |  |  | 1,153 |
Tax credit - Software Promotion Regime |  | — |  |  | — |  |  | 749 |  | (*) | 686 |
Other tax credits |  | 210 |  |  | 200 |  |  | 170 |  |  | 157 |
Other assets |  | 7,796 |  |  | 7,140 |  |  | — |  |  | — |
Non-current liabilities |  |  |  |  |  |  |  |
Trade payables |  | 5,500 |  |  | 5,101 |  |  | — |  |  | — |
Borrowings |  | 50,188 |  |  | 51,070 |  |  | — |  |  | — |
(*) As of December 31, 2019 and 2018, is presented net of allowance for impairment of tax credit - VAT of 378 and 600, respectively. As of December 31, 2018 is presented net of 74 related to allowance of Tax credit - Software Promotion Regime. As of December 31, 2019 and 2018, the foreign exchange forward contracts that were recognized as financial assets and liabilities at fair value through profit or loss were as follows:
|  | Currency |  | Foreign currency |  | Notional foreign |  | Fair value assets /
Settlement date |  | from contracts |  | rate from contracts |  | currency rate |  | (liabilities)
January 27, 2020 |  | Indian Rupee |  | 72.36 |  | 71.56 |  |  | 11 |
January 31, 2020 |  | Chilean Peso |  | 747.68 |  | 751.57 |  |  | 5 |
January 31, 2020 |  | Colombian Peso |  | 3,323.65 |  | 3,281.28 |  |  | 39 |
January 31, 2020 |  | Colombian Peso |  | 3,515.42 |  | 3,281.94 |  |  | 356 |
January 31, 2020 |  | Colombian Peso |  | 3,512.66 |  | 3,281.93 |  |  | 422 |
January 31, 2020 |  | Uruguayan Peso |  | 38.09 |  | 37.73 |  |  | 29 |
February 25, 2020 |  | Indian Rupee |  | 71.45 |  | 71.77 |  |  | 7 |
February 28, 2020 |  | Colombian Peso |  | 3,518.27 |  | 3,288.08 |  |  | 351 |
Fair value as of December 31, 2019 |  |  |  |  |  |  |  | 1,220 |
|  | Currency |  | Foreign currency |  | Notional foreign |  | Fair value assets /
Settlement date |  | from contracts |  | rate from contracts |  | currency rate |  | (liabilities)
January 31, 2019 |  | Argentine Peso |  | 40.06 |  | 39.67 |  |  | 26 |
February 28, 2019 |  | Argentine Peso |  | 41.54 |  | 41.17 |  |  | 15 |
April 30, 2019 |  | Argentine Peso |  | 44.44 |  | 44.30 |  |  | 3 |
Fair value as of December 31, 2018 |  |  |  |  |  |  |  | 44 |
April 30, 2019 |  | Argentine Peso |  | 44.26 |  | 44.3 |  |  | (1 | )
May 31, 2019 |  | Argentine Peso |  | 45.74 |  | 45.92 |  |  | (5 | )
May 31, 2019 |  | Argentine Peso |  | 45.69 |  | 45.92 |  |  | (6 | )
Fair value as of December 31, 2018 |  |  |  |  |  |  |  | (12 | )
|  | As of December 31, 2019
|  | FVTPL | FVTOCI | Amortised cost
Financial assets |  |  |  |
Cash and cash equivalents |  | — |  | — |  | 62,721 |
Investments |  |  |  |
Mutual funds |  | 19,384 |  | — |  | — |
LETEs |  | — |  | 396 |  | — |
Contribution to risk funds |  | — |  | — |  | 418 |
Trade receivables |  | — |  | — |  | 156,676 |
Other assets |  | — |  | — |  | 21,235 |
Other receivables |  | — |  | — |  | 28,118 |
Other financial assets |  |  |  |
Convertible notes |  | 3,536 |  | — |  | — |
Foreign exchange forward contracts |  | 1,220 |  | 71 |  | — |
Guarantee payments related to the future lease of a property under construction |  | — |  | — |  | 1,383 |
|  | As of December 31, 2019
|  | FVTPL | FVTOCI | Amortised cost
Financial liabilities |  |  |  |
Trade payables |  | — |  | — |  | 36,987 |
Payroll and social security taxes payable |  | — |  | — |  | 72,252 |
Borrowings |  | — |  | — |  | 51,386 |
Other financial liabilities |  |  |  |
Other financial liabilities related to business combinations |  | 10,554 |  | — |  | — |
Lease liabilities |  | 61,363 |  | — |  | — |
Tax liabilities |  | — |  | — |  | 12,510 |
Other liabilities |  | — |  | — |  | 368 |
|  | As of December 31, 2018
|  | FVTPL | FVTOCI | Amortised cost
Financial assets |  |  |  |
Cash and cash equivalents |  | — |  | — |  | 77,606 |
Investments |  |  |  |
Mutual funds |  | 4,050 |  | — |  | — |
LETEs |  | — |  | 1,015 |  | — |
T-Bills |  | — |  | 3,493 |  | — |
LECAPs |  | — |  | 77 |  | — |
Contribution to risk funds |  | — |  | — |  | 527 |
Trade receivables |  | — |  | — |  | 110,898 |
Other receivables |  | — |  | — |  | 49,538 |
Other financial assets |  |  |  |
Convertible notes |  | 106 |  | — |  | — |
Foreign exchange forward contracts |  | 44 |  | — |  | — |
Other financial asset related to the acquisition of Clarice |  | 400 |  | — |  | — |
Guarantee payments related to the future lease of a property under construction |  | — |  | — |  | 345 |
Financial liabilities |  |  |  |
Trade payables |  | — |  | — |  | 17,578 |
Payroll and social security taxes payable |  | — |  | — |  | 58,535 |
Other financial liabilities |  |  |  |
Foreign exchange forward contracts |  | 12 |  | — |  | — |
Other financial liabilities related to business combinations |  | 12,753 |  | — |  | — |
Tax liabilities |  | — |  | — |  | 7,399 |
Other liabilities |  | — |  | — |  | 44 |
Disclosure of financial liabilities | Outstanding balances of financial liabilities related to the above mentioned acquisitions as of December 31, 2019 and 2018 are as follows:
|  | As of December 31, 2019 |  | As of December 31, 2018
|  | Other financial liabilities - current |  | Other financial liabilities - non current |  | Other financial liabilities - current |  | Other financial liabilities - non current
Clarice |  | 1,580 |  |  | — |  |  | 3,127 |  |  | 1,527 |
Subscription agreement |  | — |  |  | — |  |  | 400 |  |  | — |
Ratio |  | 903 |  |  | — |  |  | 1,992 |  |  | 851 |
PointSource |  | 1,086 |  |  | — |  |  | 746 |  |  | 1,040 |
Small Footprint |  | — |  |  | — |  |  | 3,070 |  |  | — |
Avanxo |  | 1,147 |  |  | 1,102 |  |  | — |  |  | — |
Belatrix |  | 4,221 |  |  | — |  |  | — |  |  | — |
BI Live |  | — |  |  | 515 |  |  | — |  |  | — |
Total |  | 8,937 |  |  | 1,617 |  |  | 9,335 |  |  | 3,418 |
|  | As of December 31, 2019
|  | FVTPL | FVTOCI | Amortised cost
Financial assets |  |  |  |
Cash and cash equivalents |  | — |  | — |  | 62,721 |
Investments |  |  |  |
Mutual funds |  | 19,384 |  | — |  | — |
LETEs |  | — |  | 396 |  | — |
Contribution to risk funds |  | — |  | — |  | 418 |
Trade receivables |  | — |  | — |  | 156,676 |
Other assets |  | — |  | — |  | 21,235 |
Other receivables |  | — |  | — |  | 28,118 |
Other financial assets |  |  |  |
Convertible notes |  | 3,536 |  | — |  | — |
Foreign exchange forward contracts |  | 1,220 |  | 71 |  | — |
Guarantee payments related to the future lease of a property under construction |  | — |  | — |  | 1,383 |
|  | As of December 31, 2019
|  | FVTPL | FVTOCI | Amortised cost
Financial liabilities |  |  |  |
Trade payables |  | — |  | — |  | 36,987 |
Payroll and social security taxes payable |  | — |  | — |  | 72,252 |
Borrowings |  | — |  | — |  | 51,386 |
Other financial liabilities |  |  |  |
Other financial liabilities related to business combinations |  | 10,554 |  | — |  | — |
Lease liabilities |  | 61,363 |  | — |  | — |
Tax liabilities |  | — |  | — |  | 12,510 |
Other liabilities |  | — |  | — |  | 368 |
|  | As of December 31, 2018
|  | FVTPL | FVTOCI | Amortised cost
Financial assets |  |  |  |
Cash and cash equivalents |  | — |  | — |  | 77,606 |
Investments |  |  |  |
Mutual funds |  | 4,050 |  | — |  | — |
LETEs |  | — |  | 1,015 |  | — |
T-Bills |  | — |  | 3,493 |  | — |
LECAPs |  | — |  | 77 |  | — |
Contribution to risk funds |  | — |  | — |  | 527 |
Trade receivables |  | — |  | — |  | 110,898 |
Other receivables |  | — |  | — |  | 49,538 |
Other financial assets |  |  |  |
Convertible notes |  | 106 |  | — |  | — |
Foreign exchange forward contracts |  | 44 |  | — |  | — |
Other financial asset related to the acquisition of Clarice |  | 400 |  | — |  | — |
Guarantee payments related to the future lease of a property under construction |  | — |  | — |  | 345 |
Financial liabilities |  |  |  |
Trade payables |  | — |  | — |  | 17,578 |
Payroll and social security taxes payable |  | — |  | — |  | 58,535 |
Other financial liabilities |  |  |  |
Foreign exchange forward contracts |  | 12 |  | — |  | — |
Other financial liabilities related to business combinations |  | 12,753 |  | — |  | — |
Tax liabilities |  | — |  | — |  | 7,399 |
Other liabilities |  | — |  | — |  | 44 |
Sensitivity analysis for types of market risk | The following tables illustrate the Company's sensitivity to increases and decreases in the U.S. dollar against the relevant foreign currency. The following sensitivity analysis includes outstanding foreign currency denominated monetary items at December 31, 2019 and adjusts their translation at the year-end for changes in U.S. dollars against the relevant foreign currency.
|  |  |  |  |  |  | Gain/(loss)
Account |  | Currency |  | Amount |  | % Increase |  | Amount |  | % Decrease |  | Amount
Net balances |  | Argentine pesos |  | 8,023 |  |  | 40 | % |  | (2,292 | ) |  | 10 | % |  | 891 |
|  | Chilean pesos |  | (2,789 | ) |  | 10 | % |  | 254 |  |  | 10 | % |  | (310 | )
|  | Colombian pesos |  | (7,770 | ) |  | 10 | % |  | 706 |  |  | 10 | % |  | (863 | )
|  | Indian rupees |  | (252 | ) |  | 10 | % |  | 23 |  |  | 10 | % |  | (28 | )
|  | Uruguayan pesos |  | (4,034 | ) |  | 10 | % |  | 363 |  |  | 10 | % |  | (443 | )
|  | Total |  | (6,822 | ) |  |  |  | (946 | ) |  |  |  | (753 | )
Disclosure of maturity analysis for non-derivative financial liabilities | The table below analyzes financial liabilities into relevant maturity groups based on the remaining period at the balance sheet date to the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows.
|  | Expected Maturity Date
|  | 2020 |  | 2021 |  | 2022 |  | Thereafter |  | Total
Borrowings |  | 1,198 |  |  | — |  |  | 188 |  |  | 50,000 |  |  | 51,386 |
Lease liabilities |  | 20,002 |  |  | 15,263 |  |  | 11,552 |  |  | 28,164 |  |  | 74,981 |
Other financial liabilities |  | 8,937 |  |  | 1,617 |  |  | — |  |  | — |  |  | 10,554 |
TOTAL |  | 30,137 |  |  | 16,880 |  |  | 11,740 |  |  | 78,164 |  |  | 136,921 |
Disclosure of fair value measurement of assets | The following table provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into a three-level fair value hierarchy as mandated by IFRS 13, as follows: Level 1 fair value measurements are those derived from quoted market prices (unadjusted) in active markets for identical assets or liabilities. Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1, that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). Level 3 fair value measurements are those derived from unobservable inputs for the assets or liabilities.
|  | As of December 31, 2019
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Mutual funds |  | — |  |  | 19,384 |  |  | — |  |  | 19,384 |
LETEs |  | — |  |  | 396 |  |  | — |  |  | 396 |
Foreign exchange forward contracts |  | — |  |  | 1,291 |  |  | — |  |  | 1,291 |
Convertibles notes |  | — |  |  | 111 |  |  | 3,425 |  |  | 3,536 |
Financial liabilities |  |  |  |  |  |  |  |
Contingent consideration |  | — |  |  | — |  |  | 9,252 |  |  | 9,252 |
|  | As of December 31, 2018
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial assets |  |  |  |  |  |  |  |
Mutual funds |  | — |  |  | 4,050 |  |  | — |  |  | 4,050 |
LETEs |  | — |  |  | 1,015 |  |  | — |  |  | 1,015 |
T-Bills |  | — |  |  | 3,493 |  |  | — |  |  | 3,493 |
LECAPs |  | — |  |  | 77 |  |  | — |  |  | 77 |
Foreign exchange forward contracts |  | — |  |  | 44 |  |  | — |  |  | 44 |
Convertibles notes |  | — |  |  | 106 |  |  | — |  |  | 106 |
Financial liabilities |  |  |  |  |  |  |  |
Contingent consideration |  | — |  |  | — |  |  | 9,767 |  |  | 9,767 |
Foreign exchange forward contracts |  | — |  |  | 12 |  |  | — |  |  | 12 |
Disclosure of fair value measurement of liabilities | The following table provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into a three-level fair value hierarchy as mandated by IFRS 13, as follows: Level 1 fair value measurements are those derived from quoted market prices (unadjusted) in active markets for identical assets or liabilities. Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1, that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). Level 3 fair value measurements are those derived from unobservable inputs for the assets or liabilities.
|  | As of December 31, 2019
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Mutual funds |  | — |  |  | 19,384 |  |  | — |  |  | 19,384 |
LETEs |  | — |  |  | 396 |  |  | — |  |  | 396 |
Foreign exchange forward contracts |  | — |  |  | 1,291 |  |  | — |  |  | 1,291 |
Convertibles notes |  | — |  |  | 111 |  |  | 3,425 |  |  | 3,536 |
Financial liabilities |  |  |  |  |  |  |  |
Contingent consideration |  | — |  |  | — |  |  | 9,252 |  |  | 9,252 |
|  | As of December 31, 2018
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial assets |  |  |  |  |  |  |  |
Mutual funds |  | — |  |  | 4,050 |  |  | — |  |  | 4,050 |
LETEs |  | — |  |  | 1,015 |  |  | — |  |  | 1,015 |
T-Bills |  | — |  |  | 3,493 |  |  | — |  |  | 3,493 |
LECAPs |  | — |  |  | 77 |  |  | — |  |  | 77 |
Foreign exchange forward contracts |  | — |  |  | 44 |  |  | — |  |  | 44 |
Convertibles notes |  | — |  |  | 106 |  |  | — |  |  | 106 |
Financial liabilities |  |  |  |  |  |  |  |
Contingent consideration |  | — |  |  | — |  |  | 9,767 |  |  | 9,767 |
Foreign exchange forward contracts |  | — |  |  | 12 |  |  | — |  |  | 12 |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments | The following table shows the results from remeasurement of the contingent considerations described above:
|  | For the year ended December 31,
|  | 2019 |  | 2018 |  | 2017
(Loss) gain on remeasurement of the contingent consideration of PointSource |  | (16 | ) |  | 5,506 |  |  | — |
Loss on remeasurement of the contingent consideration of Avanxo |  | (4 | ) |  | — |  |  | — |
Loss on remeasurement of the contingent consideration of Clarice |  | (3 | ) |  | — |  |  | (1,173 | )
Gain on remeasurement of the contingent consideration of L4 |  | — |  |  | 1,848 |  |  | 4,058 |
Gain on remeasurement of the contingent consideration of WAE |  | — |  |  | — |  |  | 3,850 |
Loss on remeasurement of the contingent consideration of Ratio |  | (62 | ) |  | (654 | ) |  | — |
TOTAL |  | (85 | ) |  | 6,700 |  |  | 6,735 |
The following table shows the reconciliation of recurring fair value measurements categorized within Level 3 of the fair value hierarchy:
| Financial Assets |  | Financial liabilities
| Call option on minority interest |  | Contingent consideration |  | Put option on minority interest
December 31, 2017 | 455 |  |  | 23,905 |  |  | 2,797 |
Fair value remeasurement (1) | — |  |  | (6,700 | ) |  | (1,611 | )
Reclassification to amortised cost (1) | — |  |  | (1,778 | ) |  | — |
Derecognition of call option (1) | (455 | ) |  | — |  |  | — |
Acquisition of business (1) | — |  |  | 3,029 |  |  | — |
Payments (2) | — |  |  | (8,947 | ) |  | (1,186 | )
Interests (1) | — |  |  | 258 |  |  | — |
December 31, 2018 | — |  |  | 9,767 |  |  | — |
| Financial Assets |  | Financial liabilities |  |
| Convertible notes |  | Contingent consideration |  |
December 31, 2018 | — |  |  | 9,767 |  |  |
Fair value remeasurement (1) | — |  |  | 85 |  |  |
Acquisition of business (1) | — |  |  | 6,835 |  |  |
Payments (2) | 3,350 |  |  | (7,695 | ) |  |
Interests (1) | 75 |  |  | 260 |  |  |
December 31, 2019 | 3,425 |  |  | 9,252 |  |  |
(1) Non-cash transactions. (2) Cash transactions included in investing activities in the Consolidated Statement of Cash Flows.
Disclosure of detailed information about hedging instruments | The following table detail the foreign currency forward contracts outstanding as of December 31, 2019: Hedging instruments - Outstanding contracts
|  | Currency |  | Foreign currency |  | Notional foreign |  | Fair value assets
Settlement date |  | from contracts |  | rate from contracts |  | currency rate |  |
January 31, 2020 |  | Argentine Peso |  | 66.45 |  | 62.2 |  |  | 71 |
Fair value as of December 31, 2019 |  |  |  |  |  |  |  | 71 |

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- Definition The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 40 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_40_a&doctype=Standard -URIDate 2019-03-27 + Details
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