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Transactions in soles | 12 Months Ended
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Dec. 31, 2020
Transactions in soles |
Transactions in soles | 5. Transactions in soles Transactions in soles are completed using exchange rates published by the Superintendent of Banks, Insurance and A.F.P. As of December 31, 2020, the exchange rates for U.S. dollars published by this Institution were US$0.2764 for buying and US$0.2759 for selling (US$0.2968 for buying and US$0.2959 for selling as of December 31, 2019), and have been applied by the Group for the assets and liabilities accounts, respectively. As of December 31, 2020 and 2019, the Group presents the following assets and liabilities originally denominated in soles by its equivalent in U.S. dollars:
|  | 2020 |  | 2019
|  | US$(000) |  | US$(000)
Assets |  |  |  |
Cash and cash equivalents |  | 8,606 |  | 6,796
Trade and other receivables |  | 159,099 |  | 139,624
Income tax credit |  | 19,837 |  | 31,919
|  | 187,542 |  | 178,339
Liabilities |  |  |  |
Trade and other payables |  | (47,705) |  | (60,311)
Income tax payable |  | (3,162) |  | (5,650)
Provisions, contingent liabilities and other liabilities |  | (38,574) |  | (41,515)
|  | (89,441) |  | (107,476)
Net asset position |  | 98,101 |  | 70,863

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- Definition The entire disclosure for the effect of changes in foreign exchange rates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=21&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS21_g51-57_TI -URIDate 2020-01-01 + Details
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