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Other operating expenses (Tables) | 12 Months Ended
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Dec. 31, 2020
Sociedad Minera Cerro Verde S.A.A. [Member] |
Disclosure Other operational expenses [Line Items] |
Schedule of other operating expenses | This item is made up as follows:
|  | For the year ended |  | For the year ended |  | For the year ended
|  | December 31, 2020 |  | December 31, 2019 |  | December 31, 2018
|  | US$(000) |  | US$(000) |  | US$(000)
Excess of salaries limit in workers profit sharing (a) |  | 17,146 |  | — |  | —
Royalty non-income tax (b) |  | 10,780 |  | — |  | —
Optimization and prefeasibility/feasibility studies (c) |  | 8,429 |  | 14,919 |  | 450
Other expenses |  | 1,425 |  | 2,895 |  | 2,434
Tax contingencies |  | 704 |  | 6,119 |  | 10,711
Fines and penalties (d) |  | — |  | 14,183 |  | —
Royalties, ITAN and penalties (e) |  | — |  | — |  | 55,088
|  | 38,484 |  | 38,116 |  | 68,683
(a) Corresponds to the excess of salaries limit in workers profit sharing to be transferred to the Regional Government and the National Fund for Employment’s Promotion and Training (FONDOEMPLEO), and it’s related to adjustments of previous years income tax assessments (recognized in 2020 primarily as a result of the international arbitration proceeding initiated by the Company (See Note 13(d)). (b) Represents current year mining royalties calculated based on revenues according to applicable tax rules (see Note 13(d)). (c) Represents charges related to projects for the optimization of the Company’s operating processes. (d) For the year ended December 31, 2019, primarily represents land right penalties with INGEMMET (US$6.8 million), SUNAT penalties related to 2012 income tax audit (US$4.7 million) and OSINERGMIN fine (US$2.7 million), which in September 2020, was declared closed and archived in favor of the Company. (e)

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