IBERSOL | 2019 Annual Report

Consolidated Financial Statements Accounting Value Valuation Method Financial Assets Category Year 2019 Year 2018 Loans Other liabilities 121 162 682 129 964 272 Amortized cost Financial leasing Other liabilities - 2 179 500 Amortized cost Suppliers Other liabilities 57 688 402 58 076 099 Amortized cost Cost accruals Other liabilities 10 015 656 13 188 175 Amortized cost Other creditors Other liabilities 4 582 555 4 847 276 Amortized cost Derivative financial instruments Other liabilities 128 699 177 570 Fair value 193 577 994 208 432 892 Financial Assets (such as Clients and Other Debtors) and Other financial assets (TB’s) presents impairment losses, as Note 15 and 11, respectively. On 31st December 2019 and 2018, gains or losses related with these financial assets and liabilities were as follows: Profit/ (Loss) Dec/2019 Dec/2018 Accounts receivable -597 267 -659 013 Other financial assets 233 396 111 569 Non-current financial assets - - Assets at amortised cost - - -363 871 -547 444 The interest of financial assets and liabilities were as follows: Interest Dec/2019 Dec/2018 Accounts receivable - - Non-current financial assets - - Liabilities at amortised cost 3 659 132 4 054 505 3 659 132 4 054 505 The exchange rate differences of financial assets and liabilities were as follows: Exchange rate Dec/2019 Dec/2018 Accounts receivable - - Non-current financial assets - - Liabilities at amortised cost - -72.399 - -72.399 282