IBERSOL | Annual Report 2020

Consolidated Financial Statements 28. ATIVOS E PASSIVOS FINANCEIROS Em 31 de Dezembro de 2020 e de 2019 os ativos e passivos financeiros detalham-se como segue: Accounting Value Valuation Method Financial Assets Category 2020 2019 Other non-current assets Loans and accounts receivable 7.743.025 8.238.111 Amortized cost Other financial assets Loans and accounts receivable 2.442.186 15.626.772 Amortized cost Non-current financial assets Other assets 574.737 435.226 Amortized cost Cash and cash equivalents Loans and accounts receivable 50.550.293 38.424.757 Amortized cost Clients Loans and accounts receivable 4.896.323 9.398.831 Amortized cost Other debtors Loans and accounts receivable 11.239.465 8.659.243 Amortized cost 77.446.029 80.782.939 Accounting Value Valuation Method Financial Liabilites Category 2020 2019 Loans Other liabilities 165.068.581 121.162.682 Amortized cost Suppliers Other liabilities 44.641.954 57.688.402 Amortized cost Cost accruals Other liabilities 8.073.416 10.015.656 Amortized cost Other creditors Other liabilities 5.638.866 4.582.555 Amortized cost Derivative financial instruments Other liabilities 63.078 128.699 Fair value 223.485.895 193.577.994 Financial assets (such as Accounts receivable and Other Debtors) and Other finan- cial assets presents impairment losses, as shown in Note 15 and 11, respectively. As at 31 December 2020 and 2019, gains or losses related with these financial assets and liabilities were as follows: Profit/ (Loss) dec/2020 dec/2019 Accounts receivable -1.138.717 -597.267 Other financial assets 543.613 233.396 Non-current financial assets - - Assets at amortised cost - - -595.104 -363.871 384