Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2018

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Summary of Financial Assets and Liabilities by Category

The classification of financial assets and liabilities by category is as follows:

	At December 31
	2017		2018
Assets according to the statement of financial position
Loans and accounts receivable at amortized cost:
- Cash and cash equivalents		626,180		801,140
- Trade accounts receivable and other accounts receivable (excluding financial assets)		2,029,575		1,302,358
- Work in progress		90,217		60,750
- Financial assets related to concession agreements		952,780		1,227,994
- Accounts receivable from related parties		874,682		813,129
		4,573,434		4,205,371
Financial asset at fair value through profit or loss
- Other financial asset		181		—
		181		—

Financial assets related to concession agreements are recorded in the consolidated statement of financial position as the line items short-term trade accounts receivable and long-term trade accounts receivable.

	At December 31
	2017		2018
Financial liabilities according to the statement of financial position
Other financial liabilities at amortized cost
- Other financial liabilities		1,561,754		1,169,184
- Finance leases		128,309		33,488
- Bonds		947,567		937,042
- Trade and other accounts payable (excluding non-financial liabilities)		2,054,217		1,552,741
- Accounts payable to related parties		81,128		77,790
		4,772,975		3,770,245
Hedging derivatives:
- Derivative financial instruments		383		61

Summary of Credit Quality of Financial Assets

	At December 31,
	2017		2018
Cash and cash equivalents (*)
Banco de Credito del Peru (A+)		224,834		350,403
Citibank (A)		110,846		134,990
Banco Continental (A+)		100,882		114,067
Banco Scotiabank (A+)		71,608		73,039
Fondo de Inversion Alianza		—		39,051
Banco de la Nacion (A)		17,776		23,766
Banco Bogota (A)		25,609		16,782
Banco Interbank (A)		14,937		14,075
Banco Santander - Peru (A)		—		12,221
Banco de Credito e Inversiones - Chile (AA+)		1,105		5,909
Banco Santander - Chile (AAA)		22,041		3,325
Banco de Chile (AAA)		4,337		49
Banco Interamericano de Finanzas (A)		5,551		126
Banco Scotiabank de Guyana (A)		—		121
Others		7,388		8,273
		606,914		796,197

Summary of Credit Quality of Customers

	2017		2018
Trade accounts receivable (Note 11 and Note 12)
Counterparties with no external risk rating
A		6,042		140,594
B		2,313,187		1,762,557
C		194,248		185,494
		2,513,477		2,088,645
Receivable from related parties and joint operators (Note 13)
B		874,682		813,129