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Reconciliation between net income and shareholders' equity determined under IFRS and U.S. GAAP (Tables) | 12 Months Ended
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Dec. 31, 2017
Minera Yanacocha SRL and subsidiary [Member] |
Disclosure of Reconciliation between net income and shareholders' equity determined under IFRS and U.S. GAAP [Line Items] |
Disclosure of detailed information about adjustments for reconciliation of financial position and financial performance between IFRS and US GAAP | The following is a summary of the adjustment to net income for the years ended December 31, 2017 and 2016 and to partners' equity as of December 31, 2016 and 2015 that would be required if U.S. GAAP had been applied instead of IFRS in the consolidated financial statements:
|  | 2017 |  | 2016 |  | 2015 |
|  | US$(000) |  | US$(000) |  | US$(000) |
Loss under U.S. GAAP |  |  | (118,127) |  |  | (1,191,319) |  |  | (252,159) |
Items increasing (decreasing) reported net profit: |  |  |  |  |  |  |  |  |  |
Impairment loss, note 23(a) and 10(b) |  |  | - |  |  | (889,499) |  |  | - |
Reversal of depreciation of assets impaired under IFRS, note 23(a) |  |  | 294,454 |  |  | 101,855 |  |  | 125,943 |
Reversal of depreciation of assets impaired under USGAAP, note 23(a) |  |  | (237,906) |  |  | - |  |  | - |
Elimination of impairment loss recorded under U.S. GAAP, note 23(a) |  |  | - |  |  | 933,200 |  |  | - |
Elimination of the valuation allowance of the deferred workers’ profit participation, note 23(b) |  |  | - |  |  | - |  |  | 41,909 |
Stripping activity asset, note 23(c) |  |  | (6,360) |  |  | 22,156 |  |  | 18,868 |
Reclamation and mine closure, note 23(d) |  |  | (90,079) |  |  | 22,278 |  |  | 12,049 |
Asset retirement costs |  |  | (35,911) |  |  | (6,210) |  |  | (6,041) |
Inventories, note 23(e) |  |  | 17,169 |  |  | (36,076) |  |  | (20,903) |
Deferred workers' profit participation, note 23(b) |  |  | - |  |  | - |  |  | (2,790) |
Valuation allowance of deferred income tax, note 23(f) |  |  | - |  |  | - |  |  | (321,622) |
Deferred income tax of reconciliation items, note 23(f) |  |  | - |  |  | - |  |  | (43,441) |
Recognition of account receivable to tax authority |  |  | 2,405 |  |  | - |  |  | - |
Others |  |  | (1,100) |  |  | (137) |  |  | (2,008) |
Loss under IFRS |  |  | (175,454) |  |  | (1,043,752) |  |  | (450,195) |
|  |  | 2017 |  |  | 2016 |
|  |  | US$(000) |  |  | US$(000) |
Partners' equity under U.S. GAAP |  |  | 1,759,039 |  |  | 1,928,321 |
Items increasing (decreasing) reported Partners' equity: |  |  |  |  |  |  |
Impairment loss, note 23(a) |  |  | (2,469,188) |  |  | (2,469,188) |
Elimination of impairment loss recorded under U.S. GAAP, note 23(a) |  |  | 933,200 |  |  | 933,200 |
Reversal of depreciation of assets impaired under U.S. GAAP note 23(a) |  |  | (237,906) |  |  | - |
Reversal of depreciation of assets impaired under IFRS, note 23(a) |  |  | 674,260 |  |  | 379,806 |
Stripping activity asset, note 23(c) |  |  | 34,709 |  |  | 41,069 |
Asset retirement cost |  |  | 116,458 |  |  | 152,369 |
Reclamation and mine closure, note 23(d) |  |  | (135,004) |  |  | (44,925) |
Inventories, note 23(e) |  |  | (13,120) |  |  | (30,289) |
Others |  |  | (3,333) |  |  | (4,639) |
Partners' equity under IFRS |  |  | 659,115 |  |  | 885,724 |

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