The following table shows a breakdown of the Company’s fixed-rate and floating-rate financial assets and liabilities as of December 31, 2017 and 2016:
| | | Financial assets (1) | | | Financial liabilities (2) | |
| | | 2017 | | | 2016 | | | 2017 | | | | 2016 | |
Fix interest rate | | | 2,097,766 | | | | - | | | | 3,607,665 | | | | 3,068,819 | |
Variable interest rate | | | 21,584 | | | | 39,465 | | | | - | | | | - | |
Total | | | 2,119,350 | | | | 39,465 | | | | 3,607,665 | | | | 3,068,819 | |
(1) Includes mutual funds, LEBACs and bank accounts. Trade receivables do not bear interests, except for Ps. 21,584 and Ps. 36,484 which bears CER plus a spread of 8% as of December 31, 2017 and 2016, respectively.
(2) Includes loans, excluding issuance expenses.
