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Reconciliation between net income and Partners' Equity determined under IFRS and U.S. GAAP | 12 Months Ended
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Dec. 31, 2018
Minera Yanacocha SRL and subsidiary [Member] |
Disclosure Of Reconciliation between net income and Partners' Equity determined under IFRS and U.S. GAAP [Line Items] |
Disclosure of reconciliation between net income and partners equity determined under IFRS and U.S. GAAP [Text Block] |
| 25. | Reconciliation between net income and Partners' Equity determined under IFRS and U.S. GAAP
The following is a summary of the adjustment to net income for the years ended December 31, 2018, 2017 and 2016, and to partners' equity as of December 31, 2018, 2017 and 2016 that would be required if U.S. GAAP had been applied instead of IFRS in the consolidated financial statements:
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | US$(000) |  |  | US$(000) |  |  | US$(000) |
Loss under U.S. GAAP (i) |  |  | (69,068 | ) |  |  | (131,243 | ) |  |  | (1,198,139 | )
Items increasing (decreasing) reported net profit: |  |  |  |  |  |  |  |  |  |  |  |
Impairment loss, note 24(a) and 10(b) |  |  |  |  |  |  | - |  |  |  | (889,499 | )
Reversal of depreciation of assets impaired under IFRS, note 24(a) |  |  | 320,424 |  |  |  | 294,454 |  |  |  | 101,855 |
Reversal of depreciation of assets impaired under USGAAP, note 24(a) |  |  | (254,006 | ) |  |  | (237,906 | ) |  |  | - |
Elimination of impairment loss recorded under U.S. GAAP, note 24(a) |  |  | - |  |  |  | - |  |  |  | 933,200 |
Stripping activity asset, note 24(c) |  |  | (18,227 | ) |  |  | (6,360 | ) |  |  | 22,156 |
Reclamation and mine closure, note 24(d) (i) |  |  | 20,537 |  |  |  | (76,963 | ) |  |  | 18,979 |
Asset retirement costs, note 24(d) (i) |  |  | (89,280 | ) |  |  | (35,911 | ) |  |  | 3,909 |
Inventories, note 24(e) |  |  | 10,217 |  |  |  | 17,169 |  |  |  | (36,076 | )
Contingencies, note 24(g) |  |  | (1,228 | ) |  |  | - |  |  |  | - |
Debt instrument interest, note 24(h) |  |  | (735 | ) |  |  | - |  |  |  | - |
Recognition of account receivable to tax authority |  |  | - |  |  |  | 2,405 |  |  |  | - |
Others |  |  | (151 | ) |  |  | (1,100 | ) |  |  | (137 | )
Loss under IFRS |  |  | (81,517 | ) |  |  | (175,455 | ) |  |  | (1,043,752 | )
|  | 2018 |  |  | 2017 (i) |  |  | 2016 (i) |
|  | US$(000) |  |  | US$(000) |  |  | US$(000) |
Partners' equity under U.S. GAAP (i) |  |  | 1,661,800 |  |  |  | 1,683,047 |  |  |  | 1,865,446 |
Items increasing (decreasing) reported Partners' equity: |  |  |  |  |  |  |  |  |  |  |  |
Impairment loss, note 24(a) |  |  | (2,469,188 | ) |  |  | (2,469,188 | ) |  |  | (2,469,188 | )
Elimination of impairment loss recorded under U.S. GAAP, note 24(a) |  |  | 933,200 |  |  |  | 933,200 |  |  |  | 933,200 |
Reversal of depreciation of assets impaired under U.S. GAAP note 24(a) |  |  | (491,912 | ) |  |  | (237,906 | ) |  |  | - |
Reversal of depreciation of assets impaired under IFRS, note 24(a) |  |  | 994,684 |  |  |  | 674,260 |  |  |  | 379,806 |
Stripping activity asset, note 24(c) |  |  | 15,773 |  |  |  | 34,000 |  |  |  | 41,069 |
Asset retirement cost, note 24(d) (i) |  |  | 1,026 |  |  |  | 84,671 |  |  |  | 152,037 |
Reclamation and mine closure, note 24(d) (i) |  |  | (12,323 | ) |  |  | (27,225 | ) |  |  | 18,283 |
Inventories, note 24(e) |  |  | (2,903 | ) |  |  | (13,120 | ) |  |  | (30,289 | )
Deb instruments, note 24(h) |  |  | (42,430 | ) |  |  | - |  |  |  | - |
Contingencies, note 24(g) |  |  | (1,228 | ) |  |  | - |  |  |  | - |
Others |  |  | (2,776 | ) |  |  | (2,624 | ) |  |  | (4,639 | )
Partners' equity under IFRS |  |  | 583,723 |  |  |  | 659,115 |  |  |  | 885,725 |
| (i) | Amounts previously reported by Newmont Mining corporation for the period ended December 31, 2017, 2016 and 2015 were revised during 2018 as a results of an error discovered concerning prior period amounts.
Sociedad Minera Cerro Verde S.A.A. [Member] |
Disclosure Of Reconciliation between net income and Partners' Equity determined under IFRS and U.S. GAAP [Line Items] |
Disclosure of reconciliation between net income and partners equity determined under IFRS and U.S. GAAP [Text Block] |
25. | Reconciliation between net income and shareholders' equity determined under IFRS and U.S. GAAP
The following is a summary of the main adjustments to net income for the years ended December 31, 2018, 2017 and 2016 and to shareholders' equity as of December 31, 2018, 2017 and 2016 that would be required if U.S. GAAP had been applied instead of IFRS in the financial statements:
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | US$(000) |  |  | US$(000) |  |  | US$(000) |
Net profit under IFRS |  |  | 119,710 |  |  |  | 349,881 |  |  |  | 340,907 |
Items increasing (decreasing) reported net profit: |  |  |  |  |  |  |  |  |  |  |  |
Stripping activity asset, net of amortization |  |  | (64,452 | ) |  |  | (77,361 | ) |  |  | 36,252 |
Inventories valuation |  |  | (29,515 | ) |  |  | (28,804 | ) |  |  | (19,242 | )
Asset retirement obligation |  |  | 1,351 |  |  |  | 862 |  |  |  | 1,422 |
Deferred workers´ profit sharing |  |  | (7,079 | ) |  |  | 32,349 |  |  |  | (19,007 | )
Deferred income tax |  |  | 33,291 |  |  |  | 24,529 |  |  |  | 5,013 |
Other |  |  | (26 | ) |  |  | (25 | ) |  |  | 116 |
Net income under U.S. GAAP |  |  | 53,280 |  |  |  | 301,431 |  |  |  | 345,461 |
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | US$(000) |  |  | US$(000) |  |  | US$(000) |
Shareholders’ equity under IFRS |  |  | 5,108,872 |  |  |  | 5,189,162 |  |  |  | 4,839,281 |
Items increasing (decreasing) reported shareholder’s equity: |  |  |  |  |  |  |  |  |  |  |  |
Stripping activity asset, net of amortization |  |  | (204,887 | ) |  |  | (140,435 | ) |  |  | (63,074 | )
Inventories valuation |  |  | (108,259 | ) |  |  | (78,744 | ) |  |  | (49,940 | )
Asset retirement obligation |  |  | 1,773 |  |  |  | 422 |  |  |  | (440 | )
Deferred workers´ profit sharing |  |  | (1,863 | ) |  |  | 5,216 |  |  |  | (27,133 | )
Deferred income tax |  |  | 101,548 |  |  |  | 68,257 |  |  |  | 43,728 |
Other |  |  | (334 | ) |  |  | (308 | ) |  |  | (283 | )
Shareholders’ equity under U.S. GAAP |  |  | 4,896,850 |  |  |  | 5,043,570 |  |  |  | 4,742,139 |

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