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Prepaid expenses

12 Months Ended

Dec. 31, 2022

Prepaid expenses

Prepaid expenses

9.   Prepaid expenses

(a)   This caption is made up as follows:

​

​	​	​	​	​
​		2022		2021
​	​	US$(000)	​	US$(000)
​	​	​	​	​
Right to use facilities paid in advance (b)		23,920		24,806
Prepaid insurance		15,065		15,588
Deferred costs of works for taxes		1,929		2,934
Other prepaid expenses		1,452		986
​		42,366		44,314
​	​	​	​	​
Classification by maturity:
Current portion		19,333		20,394
Non-current portion		23,033		23,920
​		42,366		44,314

​

(b) Corresponds mainly to payments made in advance to EDEGEL for an original amount of US$31,007,190 corresponding to the right to use the capacity of the hydraulic system of EDEGEL by the subsidiary Empresa de Generación Huanza S.A. This prepayment is being charged to results during the life of the underlying assets (35 years) since January 2015.

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- References

No definition available.

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- Definition

The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 10
-Subparagraph e
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-URIDate 2022-03-24

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