Note 14: Financial Instruments Recognized in the Consolidated Statements of Financial Position and Related Effect on the Consolidated Statements of (Loss)


2015	Book value in the Consolidated Statements of Financial Position		Fair value through Consolidated Statements of (Loss) (3)		Loans and receivables (1)		Debt At amortized cost (2)		Fair value
Financial assets
Long-term financial assets		2,711		1,365		1,346		—		2,711
Customer accounts receivables and related receivables		—		—		—		—		—
Other current financial assets		333		—		333		—		333
Cash and cash equivalents		323,381		323,381		—		—		323,381

Total financial assets		326,425		324,746		1,679		—		326,425

Financial liabilities
Long-term conditional advances		4,681		—		—		4,681		4,681
Long term financial rent debt		12		—		—		12		12
Short-term conditional advances		128		—		—		128		128
Short term financial rent debt		21		—		—		21		21
Account payable and other liabilities		15,872		—		—		15,872		15,872

Total financial liabilities		20,714		—		—		20,714		20,714


2016	Book value in the Consolidated Statements of Financial Position		Fair value through Consolidated Statements of (Loss) (3)		Loans and receivables (1)		Debt At amortized cost (2)		Fair value
Financial assets
Long-term financial assets		2,745		1,310		1,435		—		2,745
Customer accounts receivables and related receivables		1,250		—		1,250		—		1,250
Other current financial assets		516		—		516		—		516
Cash and cash equivalents		256,473		256,473		—		—		256,473

Total financial assets		260,985		257,783		3,202		—		260,985

Financial liabilities
Long-term conditional advances		4,049		—		—		4,049		4,049
Long term financial rent debt		—		—		—		—		—
Other long-term liabilities		10,746		—		—		10,746		10,746
Short-term conditional advances		578		—		—		578		578
Short term financial rent debt		12		—		—		12		12
Other short-term liabilities		14,692		—		—		14,692		14,692
Account payable and other liabilities		13,720		—		—		13,720		13,720

Total financial liabilities		43,798		—		—		43,798		43,798


2017	Book value in the Consolidated Statements of Financial Position		Fair value through Consolidated Statements of (Loss) (3)		Loans and receivables (1)		Debt At amortized cost (2)		Fair value
Financial assets
Long-term financial assets		3,012		1,333		1,679		—		3,012
Customer accounts receivables and related receivables		1,265		—		1,265		—		1,265
Other current financial assets		378		—		378		—		378
Cash and cash equivalents		137,880		137,880		—		—		137,880

Total financial assets		142,534		139,213		3,321		—		142,534

Financial liabilities
Long-term conditional advances		1,825		—		—		1,825		1,825
Long term financial rent debt		—		—		—		—		—
Other long-term liabilities		8,869		—		—		8,869		8,869
Short-term conditional advances		2,325		—		—		2,325		2,325
Short term financial rent debt		—		—		—		—		—
Other short-term liabilities		15,751		—		—		15,751		15,751
Account payable and other liabilities		16,941		—		—		16,941		16,941

Total financial liabilities		45,711		—		—		45,711		45,711

(1)	The fair value of “loans and receivables” corresponds to the value reported in the Consolidated Statements of Financial Position (value at the transaction date and then tested for impairment on each reporting date).

(2)	The book amount of financial liabilities measured at amortized cost was deemed to be a reasonable estimation of fair value.

(3)	The fair value of financial assets held for trading is determined based on Level 1 fair value measurements and corresponds to the market value of the assets.