CEMEX SAB DE CV | CIK:0001076378 | 3

  • Filed: 4/30/2018
  • Entity registrant name: CEMEX SAB DE CV (CIK: 0001076378)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1076378/000119312518143360/0001193125-18-143360-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1076378/000119312518143360/cx-20171231.xml
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  • ifrs-full:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory

    Changes in intangible assets of definite life in 2017, 2016 and 2015, were as follows:

     

                2017  
                Extraction
    rights
        Industrial
    property and
    trademarks
        Customer
    relations
        Mining
    projects
        Others 1     Total  

    Balance at beginning of period

         Ps        35,047       357       259       877       4,648       41,188  

    Additions (disposals), net1

            278       (783     —         (148     424       (229

    Business combinations (note 4.1)

            —         —         —         4       72       76  

    Reclassifications (notes 4.1, 4.2 and 12)

            —         —         (27     —         —         (27

    Amortization for the period

            (716     (110     (225     (12     (974     (2,037

    Impairment losses

            (38     —         —         —         (12     (50

    Foreign currency translation effects

            (1,448     1,101       —         (20     881       514  
         

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Balance at the end of period

         Ps        33,123       565       7       701       5,039       39,435  
         

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

     

                2016        
                Extraction
    rights
        Industrial
    property and
    trademarks
        Customer
    relations
        Mining
    projects
        Others 1     Total     2015  

    Balance at beginning of period

         Ps        30,327       622       1,004       805       3,808       36,566       32,940  

    Business combinations

            —         —         —         —         —         —         616  

    Additions (disposals), net1

            201       (760     —         (382     343       (598     (186

    Reclassifications (notes 4.1, 4.2 and 12)

            —         —         —         —         —         —         1  

    Amortization for the period

            (712     (293     (658     (12     (275     (1,950     (1,572

    Impairment losses

            (6     —         —         —         (19     (25     (10

    Foreign currency translation effects

            5,237       788       (87     466       791       7,195       4,777  
         

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Balance at the end of period

         Ps        35,047       357       259       877       4,648       41,188       36,566  
         

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

     

    1 As of December 31, 2017 and 2016, “Others” includes the carrying amount of internal-use software of Ps2,981 and Ps2,544, respectively. Capitalized direct costs incurred in the development stage of internal-use software, such as professional fees, direct labor and related travel expenses, amounted to Ps1,422 in 2017, Ps769 in 2016 and Ps615 in 2015.