IBERSOL Annual Report 2018

ANNUAL REPORT 2018 30. FINANCIAL ASSETS AND LIABILITIES At the end of the year 2018 and 2017, financial assets and liabilities were broken down as follows Accounting Value Valuation Method Financial Assets Category 2018 2017 Other non-current assets Loans and accounts receivable 12.921.343 6.335.385 Amortized cost Other financial assets Loans and accounts receivable 19.608.860 22.986.661 Amortized cost Non-current financial assets Other assets 211.430 497.108 Amortized cost Cash and cash equivalents Loans and accounts receivable 37.931.124 34.902.883 Amortized cost Clients Loans and accounts receivable 9.546.044 7.045.044 Amortized cost Other debtors Loans and accounts receivable 6.721.003 4.797.968 Amortized cost 86.939.804 76.565.049 Accounting Value Valuation Method Financial Liabilites Category 2018 2017 Loans Other liabilities 129.964.272 137.246.895 Amortized cost Financial leasing Other liabilities 2.179.500 3.767.846 Amortized cost Suppliers Other liabilities 58.076.099 45.884.205 Amortized cost Cost accruals Other liabilities 13.188.175 13.062.648 Amortized cost Other creditors Other liabilities 4.847.276 10.079.493 Amortized cost Derivative financial instruments Other liabilities 177.570 235.455 Fair value 208.432.892 210.276.542 Only Financial Assets (such as Clients and Other Debtors) presents impairment loss- es, as Note 15. On 31st December 2018 and 2017, gains or losses related with these financial assets and liabilities were as follows: Profit/ (Loss) dec/2018 dec/2017 Accounts receivable -659.013 -582.330 Non-current financial assets - - Assets at amortised cost - - -659.013 -582.330 285