United states securities and exchange commission

An analysis of finance income is as follows:

 

		2016				2015				2014
Interest on cash and equivalents		Ps.	78,793			Ps.	47,029			Ps.	23,242
Interest on recovery of guarantee deposits			23,792				—				—
Others			6				5				222
		Ps.	102,591			Ps.	47,034			Ps.	23,464

An analysis of finance cost is as follows:

 

		2016				2015				2014
Cost of letter credit notes		Ps.	28,067			Ps.	18,279			Ps.	18,189
Bank fees and others			5,804				3,424				2,930
Interest on debts and borrowings*			1,245				—				—
Other finance costs			—				—				11,216
		Ps.	35,116			Ps.	21,703			Ps.	32,335

 

*	The borrowing costs related to the acquisition or construction of qualifying assets are capitalized as part of the cost of the asset.

 

		2016				2015				2014
Interest on debts and borrowings		Ps.	96,690			Ps.	90,057			Ps.	42,572
Capitalized interest (Note 12)			(95,445	)			(90,057	)			(42,572	)
Net interest on debts and borrowing in the consolidated statements of operations		Ps.	1,245			Ps.	—			Ps.	—

 

22.	Components of other comprehensive income (loss)