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Subsidiaries with material non-controlling interest (Tables)

12 Months Ended

Dec. 31, 2019

Subsidiaries with material non-controlling interest

Schedule of non-controlling interests

Financial information of main subsidiaries that have material non-controlling interest are provided below:

		Country of
		incorporation		2019, 2018
		and operation		and 2017
				%
Equity interest held by non-controlling interests:
Sociedad Minera El Brocal S.A.A.		Peru		38.57
S.M.R.L. Chaupiloma Dos de Cajamarca		Peru		40.00
Minera La Zanja S.R.L.		Peru		46.94
Apu Coropuna S.R.L.		Peru		30.00

		2019		2018		2017
		US$(000)		US$(000)		US$(000)
Accumulated balances of material non-controlling interest:
Sociedad Minera El Brocal S.A.A.		161,917		176,978		165,032
Minera La Zanja S.R.L.		33,026		42,295		48,642
S.M.R.L. Chaupiloma Dos de Cajamarca		1,587		1,800		1,693
Apu Coropuna S.R.L.		148		164		223
		196,678		221,237		215,590
Profit (loss) allocated to material non-controlling interest:
Sociedad Minera El Brocal S.A.A.		(13,432)		2,880		4,246
Minera La Zanja S.R.L.		(9,090)		(6,346)		(6,006)
S.M.R.L. Chaupiloma Dos de Cajamarca		6,286		5,667		5,827
Apu Coropuna S.R.L.		(14)		(410)		(454)
Other minor		(1)		—		(1)
		(16,251)		1,791		3,612

Schedule of financial position of subsidiaries

The summarized financial information of these subsidiaries, before inter-company eliminations, is presented below:

Statements of financial position as of December 31, 2019:

		Sociedad				S.M.R.L.
		Minera El		Minera		Chaupiloma		Apu
		Brocal		La Zanja		Dos de		Coropuna
		S.A.A.		S.R.L.		Cajamarca		S.R.L.
		US$(000)		US$(000)		US$(000)		US$(000)
Current assets		149,945		112,420		6,252		2,141
Non-current assets		576,028		26,038		—		185
Current liabilities		(118,965)		(20,170)		(2,286)		(1,094)
Non-current liabilities		(210,904)		(47,930)		—		(740)
Shareholders’ equity, net		396,104		70,358		3,966		492
Attributable to:
Shareholders of the Group		234,187		37,332		2,379		344
Non-controlling interests		161,917		33,026		1,587		148
		396,104		70,358		3,966		492

Statements of financial position as of December 31, 2018:

		Sociedad				S.M.R.L.
		Minera El		Minera		Chaupiloma		Apu
		Brocal		La Zanja		Dos de		Coropuna
		S.A.A.		S.R.L.		Cajamarca		S.R.L.
		US$(000)		US$(000)		US$(000)		US$(000)
Current assets		170,274		126,878		7,154		2,263
Non-current assets		603,280		31,841		—		182
Current liabilities		(123,052)		(25,834)		(2,653)		(1,165)
Non-current liabilities		(217,683)		(42,781)		—		(739)
Shareholders’ equity, net		432,819		90,104		4,501		541
Attributable to:
Shareholders of the Group		255,841		47,809		2,701		377
Non-controlling interests		176,978		42,295		1,800		164
		432,819		90,104		4,501		541

Schedule of statement of profit or loss of subsidiaries

Statements of profit or loss for the years 2019, 2018 and 2017:

		Sociedad				S.M.R.L.
		Minera El		Minera		Chaupiloma		Apu
		Brocal		La Zanja		Dos de		Coropuna		Other
		S.A.A.		S.R.L.		Cajamarca		S.R.L.		minor
		US$(000)		US$(000)		US$(000)		US$(000)		US$(000)
Year 2019 -
Revenues		299,252		43,520		22,297		—		—
Net profit (loss)		(32,855)		(19,364)		15,715		(48)		(17)
Attributable to non-controlling interests		(13,432)		(9,090)		6,286		(14)		(1)
Year 2018 -
Revenues		332,298		96,611		20,385		—		—
Net profit (loss)		6,305		(13,519)		14,168		(1,369)		—
Attributable to non-controlling interests		2,880		(6,346)		5,667		(410)		—
Year 2017 -
Revenues		322,653		165,319		20,739		—		—
Net profit (loss)		10,386		(12,795)		14,568		(1,515)		386
Attributable to non-controlling interests		4,246		(6,006)		5,827		(454)		(1)

Schedule of cash flow statement

Statements of cash flow for the years 2019, 2018 and 2017:

		Sociedad				S.M.R.L.
		Minera El		Minera		Chaupiloma		Apu
		Brocal		La Zanja		Dos de		Coropuna
		S.A.A.		S.R.L.		Cajamarca		S.R.L.
		US$(000)		US$(000)		US$(000)		US$(000)
Year 2019 -
Operating activities		1,545		(908)		16,040		—
Investing activities		(28,259)		(1,629)		—		—
Financing activities		(405)		(763)		(16,250)		1,032
		(27,119)		(3,300)		(210)		1,032
Year 2018 -
Operating activities		74,985		10,323		14,066		(572)
Investing activities		(29,546)		(13,160)		—		—
Financing activities		(29,974)		—		(13,900)		—
		15,465		(2,837)		166		(572)
Year 2017 -
Operating activities		60,525		139,155		15,093		(185)
Investing activities		(64,343)		(17,326)		—		—
Financing activities		18,096		(32,077)		(15,090)		1,477
		14,278		89,752		3		1,292

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