Note 8.- Financial instruments by category

Financial instruments are primarily deposits, derivatives, trade and other receivables and loans. Financial instruments by category (current and non-current), reconciled with the statement of financial position as of December 31, 2018 and 2017 are as follows:

	Notes		Amortized cost		Fair Value Through Other Comprehensive Income		Fair value Through profit or loss		Balance as of December 31, 2018
Derivative assets		9		-		-		11,571		11,571
Investment in Ten West Link				-		6,034		-		6,034
Other financial investments				275,899		-		-		275,899
Clients and other receivables		11		236,395		-		-		236,395
Cash and cash equivalents		12		631,542		-		-		631,542
Total financial assets				1,143,836		6,034		11,571		1,161,441


Corporate debt	14	684,073	-	-	684,073
Project debt	15	5,091,114	-	-	5,091,114
Related parties – non-current	10	33,675	-	-	33,675
Trade and other current liabilities	17	192,033	-	-	192,033
Derivative liabilities	9	-	-	279,152	279,152
Total financial liabilities		6,000,895	-	279,152	6,280,047

	Notes		Amortized cost		Fair Value Through Other Comprehensive Income		Fair value Through profit or loss		Balance as of December 31, 2017
Derivative assets		9		-		-		8,230		8,230
Investment in Ten West Link				-		2,088		-		2,088
Investment in Abengoa´s New Money				-		-		1,715		1,715
Other financial investments				243,347		-		-		243,347
Clients and other receivables		11		244,449		-		-		244,449
Cash and cash equivalents		12		669,387		-		-		669,387
Total financial assets				1,157,183		2,088		9,945		1,169,216


Corporate debt	14	643,083	-	-	643,083
Project debt	15	5,475,208	-	-	5,475,208
Related parties – non-current	10	141,031	-	-	141,031
Trade and other current liabilities	17	155,144	-	-	155,144
Derivative liabilities	9	-	-	329,731	329,731
Total financial liabilities		6,414,466	-	329,731	6,744,197

Other financial investments include primarily the short-term portion of contracted concessional assets (see Note 6).

Investment in Ten West Link as of December 31, 2018 is a 12.5% interest in a 114-mile transmission line in the U.S.