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Available-for-sale financial investments | 12 Months Ended
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Dec. 31, 2017
Available-for-sale Financial Investments |
Available-for-sale financial investments |
| 9. | Available–for-sale financial investments
| (a) | Movement in available-for-sale financial investments is as follow:
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Beginning balance |  |  | 657 |  |  |  | 436 |  |  |  | 744 |
Investment shares from spin-off, note 1.1 |  |  | 21,206 |  |  |  | — |  |  |  | — |
Fair value change recorded in other comprehensive income |  |  | 37 |  |  |  | 221 |  |  |  | (308 | )
Disposals (c) |  |  | (694 | ) |  |  | — |  |  |  | — |
Ending balance |  |  | 21,206 |  |  |  | 657 |  |  |  | 436 |
| (b) | As of December 31, 2017, the balance of financial investments available-for-sale corresponds to the investment shares of Fossal S.A.A. owned by the Company, as a result of the execution of the spin-off project, which are recorded at cost. See notes 1.1. and 2.3.2.
| (c) | As of December 31, 2016, financial investments available-for-sale included 256,624 shares of Unión Andina de Cementos S.A.A. (UNACEM), which are publicly traded on the Lima Stock Exchange (BVL) and whose fair value is determined based on public price quotes. On December 14, 2017, the Company sold its available-for-sale financial investments in UNACEM for S/694,000. As a result of this sale, the Company transferred a gain of S/243,000 from the consolidated statement of other comprehensive income to the consolidated statement of profit or loss.
Available-for-sale financial investments include the following as of December 31, 2016:
|  | 2016 |
|  | Cost |  |  | Unrealized gain |  |  | Fair value |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Equity securities – listed Peruvian company |  |  | 450 |  |  |  | 207 |  |  |  | 657 |
Total |  |  | 450 |  |  |  | 207 |  |  |  | 657 |
| (d) | The breakdown of the investments in equity securities held for the years 2017 and 2016 is as follows (number of shares):
|  | 2017 |  |  | 2016 |
Fossal S.A.A.(*) |  |  | 9,148,373 |  |  |  | — |
Unión Andina de Cementos S.A.A. (**) |  |  | — |  |  |  | 256,624 |
| (*) | Represents 7.76% of its common shares.
| (**) | Represents 0.016% of its common shares.

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- Definition The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
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