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Trade and other receivables, net (Tables) | 12 Months Ended
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Dec. 31, 2020
Trade and other receivables, net |
Schedule of trade and other receivables, net | This caption is made up as follows
|  | 2020 |  | 2019
|  | US$(000) |  | US$(000)
Trade receivables, net (b) |  |  |  |
Domestic clients |  | 129,283 |  | 141,005
Foreign clients |  | 46,612 |  | 78,860
Related entities, note 30(b) |  | 6,073 |  | 6,247
|  | 181,968 |  | 226,112
Allowance for expected credit losses (f) |  | (22,128) |  | (22,016)
|  | 159,840 |  | 204,096
Other receivables |  |  |  |
Tax claims (g) |  | 62,373 |  | 44,014
Value added tax credit |  | 44,389 |  | 54,328
Accounts receivables to third parties |  | 28,277 |  | 31,478
Advances to suppliers |  | 20,569 |  | 9,275
Tax deposits (d) |  | 12,413 |  | 6,644
Due from for sales of assets (h) and note 1(e) |  | 8,233 |  | 21,648
Interest receivable |  | 2,648 |  | 3,244
Related entities, note 30(b) |  | 2,312 |  | 2,967
Refund applications of value added tax (c) |  | 581 |  | 1,657
Loans to personnel |  | 408 |  | 1,128
Bank accounts in trust (e) |  | 376 |  | 2,510
Dividends receivable |  | — |  | 2,501
Other minor |  | 475 |  | 743
|  | 183,054 |  | 182,137
Allowance for expected credit losses (f) |  | (9,717) |  | (10,006)
|  | 173,337 |  | 172,131
Total trade and other receivables, net |  | 333,177 |  | 376,227
Classification by maturity: |  |  |  |
Current portion |  | 230,830 |  | 287,712
Non-current portion |  | 102,347 |  | 88,515
Total trade and other receivables, net |  | 333,177 |  | 376,227
Classification by nature: |  |  |  |
Financial receivables |  | 288,207 |  | 320,242
Non-financial receivables |  | 44,970 |  | 55,985
Total trade and other receivables, net |  | 333,177 |  | 376,227
Classification by measurement: |  |  |  |
Trade receivables (not subject to provisional pricing) |  | 33,287 |  | 38,550
Trade receivables (subject to provisional pricing) |  | 126,553 |  | 165,546
Other accounts receivables |  | 173,337 |  | 172,131
Total trade and other receivables, net |  | 333,177 |  | 376,227
(b)Trade accounts receivable are denominated in U.S. dollars, are neither due nor impaired, do not yield interest and have no specific guarantees. (c)Corresponds mainly to current year refunds applications that are pending as of December 31, 2020. (d)Corresponds to deposits held in the Peruvian State bank, which only can be used to offset tax obligations that the Group have with the Tax Authorities. (e)Corresponds mainly to collections that are deposited into restricted bank accounts that only can be used for the payment of financial obligations held by the subsidiary Empresa de Generación Huanza S.A. (hereafter “Huanza”), according to the finance lease signed with Banco de Crédito del Perú in 2009
Schedule of allowance for doubtful accounts | Below is presented the movement in the allowance for expected credit losses:
|  | 2020 |  | 2019 |  | 2018
|  | US$(000) |  | US$(000) |  | US$(000)
Beginning balance |  | 32,022 |  | 32,102 |  | 32,184
Provision for trade receivables, note 24 |  | 126 |  | — |  | 18
Provision for other receivable, note 26 |  | 4 |  | 25 |  | 1,334
Provision of the period |  | 130 |  | 25 |  | 1,352
Foreign exchange difference |  | (307) |  | 57 |  | (173)
Write off of the period |  | — |  | (162) |  | (410)
Reversals of the period, note 26 |  | — |  | — |  | (45)
Other minor |  | — |  | — |  | (806)
Final balance |  | 31,845 |  | 32,022 |  | 32,102
Trade receivables |  | 22,128 |  | 22,016 |  | 22,013
Other receivables |  | 9,717 |  | 10,006 |  | 10,089
|  | 31,845 |  | 32,022 |  | 32,102
Schedule of restricted bank accounts for payments of financial obligation explanatory | Below is presented the movement:
|  | 2020 |  | 2019 |  | 2018
|  | US$(000) |  | US$(000) |  | US$(000)
Beginning balance |  | 2,510 |  | 2,782 |  | 2,372
Increase |  | — |  | 166 |  | 410
Decrease |  | (2,134) |  | (438) |  | —
Final balance |  | 376 |  | 2,510 |  | 2,782
Schedule of detailed information about forced payments of tax debts that are in litigation of other receivable | (g)Corresponds to forced payments of tax debts that are in litigation and that, in the opinion of Management and its legal advisors, a favorable result should be obtained in the judicial and administrative processes that have been initiated, see note 29(d):
|  | Disbursement |  | 2020 |  | 2019
Detail |  | date |  | US$(000) |  | US$(000)
Buenaventura - |  |  |  |  |  |
SUNAT seizure for payment on account from January to December 2009; January and February 2010. |  | December 2019 |  | 33,240 |  | 36,321
Forced payment of part of the tax liability debt for fiscal year 2007. |  | November and December 2020 |  | 19,918 |  | —
Inminsur's tax liability debt (absorbed by Buenaventura), by the inspection process for the years 1996-1997 and claimed in court. |  | May 2017 |  | 1,403 |  | 1,412
Payment of the tax liability debt imputed by SUNAT in the IGV inspection process January-December 2014 to benefit from the gradual nature of the fine. |  | November 2020 |  | 1,311 |  | —
Forced payment of part of the tax debt for fiscal year 2010. |  | December 2020 |  | 498 |  | —
|  |  |  | 56,370 |  | 37,733
Rio Seco - |  |  |  |  |  |
Forced payment of part of the VAT tax liability for 2012. |  | July to September 2019 |  | 3,279 |  | 3,398
El Brocal - |  |  |  |  |  |
Payment under protest of the tax liability for fiscal year 2011. |  | June 2014 |  | 2,303 |  | 2,517
Payment of the fine for the benefit of reducing the fine for fiscal year 2015. |  | January 2020 |  | 402 |  | —
Other minor |  | — |  | 19 |  | 101
|  |  |  | 2,724 |  | 2,618
Consorcio Energético de Huancavelica S.A. - |  |  |  |  |  |
Payment of a fine for the benefit of reducing the fine for fiscal year 2011. |  | July 2016 |  | — |  | 265
|  |  |  | 62,373 |  | 44,014
Minera Yanacocha SRL and subsidiary [Member] |
Trade and other receivables, net |
Schedule of trade and other receivables | (a)This caption is made up as follows:
|  | 2020 |  | 2019
|  | US$(000) |  | US$(000)
Trade receivables, net |  |  |  |
Foreign clients (subject to provisional pricing) |  | 16,919 |  | 683
Other receivables |  |  |  |
Credit of tax on net assets |  | 21,676 |  | 23,648
Advances to suppliers |  | 7,095 |  | 9,872
Related entities, note 24(c) |  | 2,300 |  | 598
Tax claims |  | 386 |  | 3,946
Other |  | 2,728 |  | 5,247
|  | 34,185 |  | 43,311
Allowance for expected credit losses (b) |  | (1,384) |  | (1,384)
|  | 32,801 |  | 41,927
Total trade and other receivables, net |  | 49,720 |  | 42,610
By maturity: |  |  |  |
Current |  | 28,044 |  | 18,962
Non-current |  | 21,676 |  | 23,648
Total |  | 49,720 |  | 42,610
Classification by nature: |  |  |  |
Financial receivables |  | 27,658 |  | 15,016
Non-financial receivables |  | 22,062 |  | 27,594
|  | 49,720 |  | 42,610
Schedule of allowance for doubtful accounts | (b)The allowance for expected credit losses had the following movement during the years 2020, 2019 and 2018:
|  | 2020 |  | 2019 |  | 2018
|  | US$(000) |  | US$(000) |  | US$(000)
Opening balance |  | 1,384 |  | 1,384 |  | 1,384
Additions/Deductions |  | — |  | — |  | —
Ending balance |  | 1,384 |  | 1,384 |  | 1,384

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