Ibersol • Annual Report and Consolidated Accounts 2014 - page 209

Annual Report and Consolidated Accounts 2014 209
Accounting Value
Financial Liabilites Category
Dec.
2014
Dec.
2013
Valuation
Method
Loans Other liabilities 38.831.817 46.464.689 Amortized cost
Financial leasing Other liabilities - 61.483 Amortized cost
Suppliers Other liabilities 27.146.148 23.575.743 Amortized cost
State and other public entities Other liabilities 6.845.180 5.561.420 Amortized cost
Other creditors Other liabilities 1.871.634 3.753.835 Amortized cost
74.694.779 79.417.170
Only Financial Assets (such as Clients and Other Debtors) presents impairment losses, as Note 14. On 31st Decem-
ber 2014 and 2013, gains or losses related with these financial assets and liabilities were as follows:
Profit/ (Loss) Dec. 2014 Dec. 2013
Accounts receivable -377.612 -128.071
Assets available for sale - -
Assets at amortised cost - -
-377.612 -128.071
The interest of financial assets and liabilities were as follows:
Interest Dec. 2014 Dec. 2013
Accounts receivable - -
Assets available for sale - -
Liabilities at amortised cost 1.469.109 2.130.705
1.469.109 2.130.705
29. DIVIDENDS
At the General Meeting of 30th April 2014, Ibersol decided to pay a gross dividend of 0,055 euros per share (0,055
euros in 2013), which was paid on 30th May 2014 corresponding to a total value of 990.000 euros (990.000 euros
in 2013).