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v3.23.1

Tax situation - Effective income tax (Details) - USD ($) $ in Thousands |  | 12 Months Ended
--- | --- | ---
Jan. 01, 2017 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure Of Income Tax Explanatory |  |  |  |
Profit before income tax |  | $ 124,429 | $ 101,129 | $ (58,099)
Income tax rate | 29.50% | 32.00% | 32.00% | 32.00%
Expected income tax expense |  | $ (82,803) | $ 72,237 | $ (23,716)
Non - deductible expenses |  | (13,144) | 2,048 | (14,310)
Aggregate current and deferred tax relating to items credited (charged) directly to equity |  | (13,372) |  |
Tax expense (income), continuing operations |  | 41 | (23,671) | 25,430
Sociedad Minera Cerro Verde S.A.A. |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |
Profit before income tax |  | $ 1,433,900 | $ 1,927,177 | $ 511,470
Income tax rate |  | 32.00% | 32.00% | 32.00%
Expected income tax expense |  | $ 458,848 | $ 616,697 | $ 163,670
Special mining tax and mining royalties |  | (31,188) | (46,366) | (10,305)
Provision (gain) for uncertainty about treatments of income taxes |  | (19,667) | (14,379) | 1,313
Non - deductible expenses |  | 13,608 | 14,609 | 16,925
Income tax true - ups |  | (11,831) | 6,345 | 5,292
Moratorium interest |  | (741) | 1,019 | 24,652
Income tax rate change effect on deferred taxes for change in Peruvian tax law once the current Stability Contract expires (from 32% to 30.85%) |  | 1,117 | 840 | (2,750)
Others |  | 3,055 | 2,830 | 3,035
Aggregate current and deferred tax relating to items credited (charged) directly to equity |  | 413,201 | 581,595 | 201,832
Mining taxes charged to results |  | 88,224 | 144,895 | 32,203
Supplementary retirement fund charged to results |  | 7,122 | 9,213 | 2,891
Tax expense (income), continuing operations |  | $ 508,547 | $ 735,703 | $ 236,926
Effective income tax |  | 35.47% | 38.18% | 46.32%

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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] + References No definition available. + Details
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- Definition The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_h&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2022-03-24 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2022-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_79&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_d&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
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