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v3.23.1

Finance costs and finance income - (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Finance revenues: |  |  |
Interest on time deposits | $ 3,521 | $ 338 | $ 1,074
Interests on third party loans | 449 | 203 | 355
Interest on loans to related parties, note 32(a) | 94 | 89 | 114
Interest from financial instruments | 74 | 114 | 0
Interest on tax claims | 0 | 75 | 352
Other finance revenues | 565 | 303 | 155
Reversal of the amortized cost of the syndicated loan, note 16(g) | 8,855 | 0 | 0
Unrealized change of the fair value related to contingent consideration liability (b) | 813 | 4,382 | 0
Accrual of other account receivable | 72 | 448 | 0
Financial obligations amortized costs, note 16(g) | (515) | (8,837) | 361
Finance income before financial obligations amortized costs and unrealized variation of fair value related to contingent consideration liability | 4,703 | 1,122 | 2,050
Total finance revenues | 14,443 | 5,952 | 2,411
Finance costs: |  |  |
Interest related to senior notes, note 16 | 31,771 | 13,343 | 0
Interest on borrowings and loans, note 16 | 10,865 | 17,166 | 23,178
Settlement of hedging financial instruments, note 34(c) | 818 | 1,547 | 146
Tax on financial transactions | 189 | 193 | 107
Interest on loans | 26 | 43 | 55
Commissions for bond letters issued to SUNAT | 0 | 12,124 | 0
Interest on commercial obligations | 0 | 0 | 626
Other | 0 | 0 | 37
Finance costs before unrealized change of fair value related to contingent consideration liability | 43,669 | 44,416 | 24,149
Accretion expense for mine closure and exploration projects, note 15(b) | 5,070 | 5,598 | 6,672
Accrual of debt issuance costs, note 16(g) | 2,820 | 885 | 976
Accrual of costs for bond issuance, note 16(g) | 1,963 | 717 | 0
Amortized cost of financial obligations, note 16(g) | 515 | 8,837 | 0
Accretion expense for leases related to rights in use, note 16(g) | 99 | 176 | 180
Other finance costs | 0 | 0 | 155
Unrealized change of the fair value related to contingent consideration liability (b) | 0 | 0 | 5,690
Financial expenses | $ 54,136 | $ 60,629 | $ 37,822

X
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- Definition The amount of accrual of other accounts receivable. + References No definition available. + Details
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- Definition It represents amount of right of use of liability + References No definition available. + Details
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- Definition The amount of accrual of the present value for mine closure for the reporting period. + References No definition available. + Details
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- Definition The amount of debt issuance cost payable. + References No definition available. + Details
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- Definition The amount of amortized cost on financial obligation. + References No definition available. + Details
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- Definition The amount of commission expense on bond letters issued. + References No definition available. + Details
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- Definition The amount of finance costs before unrealized variation of fair value related to contingent consideration liability. + References No definition available. + Details
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- Definition Amount of finance income before finance obligations and amortized costs, unrealized change of the fair value related to contingent consideration liability. + References No definition available. + Details
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- Definition Represents the finance cost related to interest on commercial obligations. + References No definition available. + Details
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- Definition The amount of interest on senior notes issued. + References No definition available. + Details
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- Definition The amount of Interests received on tax claims for the reporting period. + References No definition available. + Details
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- Definition The amount of Interests received on third parties loans for the reporting period. + References No definition available. + Details
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- Definition Represents the finance costs related to other minor expenses. + References No definition available. + Details
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- Definition Amount of other minor finance costs. + References No definition available. + Details
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- Definition The amount of reversal of amortized cost of the syndicated loan. + References No definition available. + Details
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- Definition Represents the finance cost related to settlement of hedging financial instruments. + References No definition available. + Details
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- Definition The amount of unrealized decrease in fair value related to contingent consideration liability + References No definition available. + Details
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- Definition The amount of unrealized increase in fair value related to contingent consideration liability + References No definition available. + Details
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- Definition The amount of costs associated with financing activities of the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 82 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of income associated with interest and other financing activities of the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_85&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2023-01-01 -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2017-en-b&anchor=para_112_c&doctype=Standard&forcepdf=true -URIDate 2022-03-24 + Details
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- Definition The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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