Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2019

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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
	2018		2019
Financial assets according to the statement of financial position
Loans and accounts receivable at amortized cost:
- Cash and cash equivalents		801,140		948,978
- Trade accounts receivable and other accounts receivable (excluding financial assets)		1,302,358		1,258,476
- Financial assets related to concession agreements		1,227,994		748,365
- Accounts receivable from related parties		813,129		36,658
		4,144,621		2,992,477

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
	2018		2019
Financial liabilities according to the statement of financial position
Other financial liabilities at amortized cost:
- Other financial liabilities		1,169,184		695,870
- Finance leases		33,488		22,980
- Lease liability for right-of-use asset		—		80,216
- Bonds		937,042		924,042
- Trade and other accounts payable (excluding non-financial liabilities)		1,453,933		1,364,131
- Accounts payable to related parties		77,790		61,499
		3,671,437		3,148,738
Hedging derivatives:
- Derivative financial instruments		61		52

Summary of Credit Quality of Financial Assets

	At December 31,
	2018		2019
Cash and cash equivalents (*)
Banco de Credito del Peru (A+)		350,403		302,743
Banco Continental (A+)		114,067		186,238
Citibank (A)		134,990		183,719
Banco Scotiabank (A+)		73,039		64,101
Banco de la Nacion (A)		23,766		56,085
Credicorp Capital Colombia (AAA)		—		44,338
Banco Interbank (A)		14,075		41,681
JP Morgan (AAA)		257		17,853
Santander Colombia (AAA)		—		15,183
Banco Scotiabank - Chile (A+)		—		9,801
Banco Bogota (BB+)		16,782		7,255
Banco Santander - Chile (AAA)		3,325		5,817
Banco Santander - Perú (A)		12,221		114
Fondo de Inversion Alianza (AA+)		39,051		46
Banco de crédito e Inversiones - Chile (AA+)		5,909		—
Others		8,312		7,017
		796,197		941,991

Summary of Credit Quality of Customers

	2018		2019
Trade accounts receivable (Note 10)
Counterparties with no external risk rating
A		302,369		58,999
B		1,579,400		1,373,424
C		146,126		142,516
		2,027,895		1,574,939
Receivable from related parties and joint operators (Note 12)
B		813,129		583,599