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Reconciliation between net income and shareholders' equity determined under IFRS and U.S. GAAP | 12 Months Ended
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Dec. 31, 2022
Sociedad Minera Cerro Verde S.A.A. |
Disclosure Of Reconciliation between net income and Partners' Equity determined under IFRS and U.S. GAAP [Line Items] |
Reconciliation between net income and shareholders' equity determined under IFRS and U.S. GAAP | 24. Reconciliation between net income and shareholders’ equity determined under IFRS and U.S. GAAP The following is a summary of the main adjustments to net income for the years ended December 31, 2022, 2021 and 2020 and to shareholders’ equity as of December 31, 2022, 2022 and 2020 that would be required if U.S. GAAP had been applied instead of IFRS in the financial statements: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020
​ | ​ | US$(000) | ​ | US$(000) | ​ | US$(000)
Net profit under IFRS |  | 925,353 |  | 1,191,474 |  | 274,544
Items increasing (decreasing) reported net profit: | ​ | ​ | ​ | ​ | ​ | ​
Stripping activity asset, net of amortization, note 23 (a) |  | (170,012) |  | (100,662) |  | 31,419
Inventories valuation, note 23 (b) |  | (1,077) |  | (23,831) |  | (906)
Remediation and mine closure, note 23 (e) |  | (485) |  | (148) |  | 23
Deferred workers' profit sharing, note 23 (c) |  | (1,244) |  | 27,749 |  | (24,255)
Lease activity |  | 767 |  | 1,189 |  | 1,597
Deferred income tax, note 23 (d) |  | 62,941 |  | 38,164 |  | (2,411)
Mine equipment main components, note 23(f) | ​ | (11,089) | ​ | (13,596) | ​ | (13,516)
Water truck conversion (h) | ​ | (7,769) | ​ | — | ​ | —
Other |  | (1,911) |  | (357) |  | (223)
Net income under U.S. GAAP |  | 795,474 |  | 1,119,982 |  | 266,272
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020
​ | ​ | US$(000) | ​ | US$(000) | ​ | US$(000)
Shareholders’ equity under IFRS |  | 6,651,427 |  | 6,127,006 |  | 5,635,328
Items increasing (decreasing) reported shareholder’s equity: |  | ​ |  | ​ |  | ​
Stripping activity asset, net of amortization, note 23(a) |  | (538,270) |  | (368,258) |  | (267,596)
Inventories valuation, note 23(b) |  | (242,615) |  | (241,538) |  | (217,707)
Remediation and mine closure, note 23(e) |  | (6,113) |  | (5,627) |  | (5,480)
Deferred workers’ profit sharing note 23(c) |  | (60,910) |  | (59,666) |  | (87,415)
Lease activity |  | 5,624 |  | 4,857 |  | 3,668
Deferred income tax, note 23(d) |  | 294,280 |  | 231,339 |  | 193,176
Mine equipment main components, note 23(f) | ​ | (38,201) | ​ | (27,112) | ​ | (13,516)
Water truck conversion (h) | ​ | (7,769) | ​ | — | ​ | —
Stock-based compensation, note 23 (g) | ​ | (10,807) | ​ | (11,740) | ​ | (11,535)
Other |  | (1,853) |  | 58 |  | 415
Shareholders’ equity under U.S. GAAP |  | 6,044,793 |  | 5,649,319 |  | 5,229,338
​

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