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Subsidiaries with material non-controlling interest

12 Months Ended

Dec. 31, 2022

Subsidiaries with material non-controlling interest

Subsidiaries with material non-controlling interest

18.   Subsidiaries with material non-controlling interest

(a) Financial information of the main subsidiaries that have material non-controlling interest are provided below:

​

​	​	​	​	​	​	​
​	​	Country of	​	​	​	​
​	​	incorporation	​	​	​	2021
​	​	and operation	​	2022	​	and 2020
​		​		%		%
​	​	​	​	​	​	​
Equity interest held by non-controlling interests:	​	​	​	​	​	​
Sociedad Minera El Brocal S.A.A.		Peru		38.57		38.57
Apu Coropuna S.R.L.		Peru		30.00		30.00
S.M.R.L. Chaupiloma Dos de Cajamarca, note 1(d)		Peru		—		40.00
Minera La Zanja S.R.L., note 1(d)		Peru		—		46.94

​

​	​	​	​	​	​	​
​		2022		2021		2020
​	​	US$(000)	​	US$(000)	​	US$(000)
Accumulated balances of material non-controlling interest:	​	​	​	​	​	​
Sociedad Minera El Brocal S.A.A.		154,175	​	148,792	​	144,501
Apu Coropuna S.R.L.		(84)	​	65	​	127
Minera La Zanja S.R.L.		—	​	20,064	​	26,121
S.M.R.L. Chaupiloma Dos de Cajamarca		—	​	1,284	​	1,648
​		154,091	​	170,205	​	172,397
Profit (loss) allocated to material non-controlling interest:	​	​	​	​	​	​
Sociedad Minera El Brocal S.A.A.		239	​	4,322	​	(12,895)
S.M.R.L. Chaupiloma Dos de Cajamarca		811	​	4,396	​	5,201
Minera La Zanja S.R.L.		(516)	​	(7,385)	​	(6,905)
Apu Coropuna S.R.L.		(149)	​	(62)	​	(22)
​		385		1,271		(14,621)

​

(b) The summarized financial information of these subsidiaries, before inter-company eliminations, is presented below:

Statements of financial position as of December 31, 2022:

​

​	​	​	​	​
​	​	Sociedad	​	​
​	​	Minera El	​	​
​	​	Brocal	​	Apu Coropuna
​		S.A.A.		S.R.L.
​	​	US$(000)	​	US$(000)
Current assets		197,691		471
Non-current assets		470,539		—
Current liabilities		(167,718)		(11)
Non-current liabilities		(123,280)		(740)
​	​	​	​	​
Equity		377,232		(280)
​	​	​	​	​
Attributable to:	​	​	​	​
Shareholders of the Group		223,057		(196)
Non-controlling interests		154,175		(84)
​	​	​	​	​
​		377,232		(280)

​

Statements of financial position as of December 31, 2021:

​

​	​	​	​	​	​	​	​	​
​	​	Sociedad	​	​	​	​	​	S.M.R.L.
​	​	Minera El	​	Apu	​	​	​	Chaupiloma
​	​	Brocal	​	Coropuna	​	Minera La	​	Dos de
​		S.A.A.		S.R.L.		Zanja S.R.L.		Cajamarca
​	​	US$(000)	​	US$(000)	​	US$(000)	​	US$(000)
Current assets		190,658		556		84,953		4,604
Non-current assets		504,173		400		41,490		323
Current liabilities		(158,745)		—		(25,381)		(1,718)
Non-current liabilities		(168,774)		(740)		(61,150)		—
​	​	​	​	​	​	​	​	​
Equity		367,312		216		39,912		3,209
​	​	​	​	​	​	​	​	​
Attributable to:	​	​	​	​	​	​	​	​
Shareholders of the Group		218,520		151		19,848		1,925
Non-controlling interests		148,792		65		20,064		1,284
​	​	​	​	​	​	​	​	​
​		367,312		216		39,912		3,209

​

Statements of profit or loss for the years 2022, 2021 and 2020:

​

​	​	​	​	​	​	​	​	​
​	​	Sociedad	​	​	​	​	​	S.M.R.L.
​	​	Minera El	​	Apu	​	Minera	​	Chaupiloma
​	​	Brocal	​	Coropuna	​	La Zanja	​	Dos de
​		S.A.A.		S.R.L.		S.R.L.		Cajamarca
​	​	US$(000)	​	US$(000)	​	US$(000)	​	US$(000)
Year 2022 -	​	​	​	​	​	​	​	​
Revenues		400,994	​	—	​	19,364	​	1,381
Profit (loss) for the year		362	​	(496)	​	(11,646)	​	4,376
Attributable to non-controlling interests		239	​	(149)	​	(516)	​	(811)
​	​	​	​	​	​	​	​	​
Year 2021 -	​	​	​	​	​	​	​	​
Revenues		410,390	​	—	​	39,380	​	15,928
Profit (loss) for the year		10,562	​	(206)	​	(10,218)	​	10,989
Attributable to non-controlling interests		4,322	​	(62)	​	(7,385)	​	4,396
​	​	​	​	​	​	​	​	​
Year 2020 -	​	​	​	​	​	​	​	​
Revenues		255,275	​	—	​	33,033	​	18,638
Profit (loss) for the year		(31,541)	​	(44)	​	(14,712)	​	13,004
Attributable to non-controlling interests		(12,895)	​	(22)	​	(6,905)	​	5,201

​

Statements of cash flow for the years 2022, 2021 and 2020:

​

​	​	​	​	​	​	​	​	​
​	​	Sociedad	​	​	​	​	​	S.M.R.L.
​	​	Minera El	​	Apu	​	Minera	​	Chaupiloma
​	​	Brocal	​	Coropuna	​	La Zanja	​	Dos de
​		S.A.A.		S.R.L.		S.R.L.		Cajamarca
​	​	US$(000)	​	US$(000)	​	US$(000)	​	US$(000)
​	​	​	​	​	​	​	​	​
Year 2022 -	​	​	​	​	​	​	​	​
Operating activities		77,223		(85)		—		—
Investing activities		(62,579)		—		—		—
Financing activities		(23,778)		—		—		—
​	​	​	​	​	​	​	​	​
​		(9,134)		(85)		—		—
​	​	​	​	​	​	​	​	​
Year 2021 -	​	​	​	​	​	​	​	​
Operating activities		104,858		(1,227)		(50,647)		10,838
Investing activities		(37,618)		—		(998)		—
Financing activities		(57,176)		—		—		(11,900)
​	​	​	​	​	​	​	​	​
​		10,064		(1,227)		(51,645)		(1,062)
​	​	​	​	​	​	​	​	​
Year 2020 -	​	​	​	​	​	​	​	​
Operating activities		53,304		(74)		(5,751)		13,738
Investing activities		(24,699)		—		(825)		—
Financing activities		(1,954)		—		—		(12,850)
​		26,651		(74)		(6,576)		888

​

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- Definition

The disclosure of subsidiaries. [Refer: Subsidiaries [member]]

+ References

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