- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

+ References + Details

Available-for-sale financial investments (Details 1) - PEN (S/) S/ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure of financial assets [line items]
Cost	S/ 489	S/ 70,569
Unrealized gain		207
Available-for-sale financial investments	21,206	657	S/ 436
Financial Assets Available-for-Sale, Category [Member]
Disclosure of financial assets [line items]
Available-for-sale financial investments	S/ 21,206	657	S/ 436	S/ 744
Financial Assets Available-for-Sale, Category [Member] \| Equity Investments [Member] \| Union Andina de Cementos S.A.A. [Member]
Disclosure of financial assets [line items]
Cost		450
Unrealized gain		207
Available-for-sale financial investments		S/ 657