2023

2022

2021

US$(000)

Finance revenues:

Interest on time deposits

7,795

3,521

338

Interests on third party loans

800

449

203

Interest on loans to related parties, note 32(a)

23

94

89

Interest from financial instruments

85

74

114

Interest on tax claims

—

75

Other finance revenues

—

565

303

8,703

4,703

1,122

Reversal of the amortized cost of the syndicated loan, note 16(g)

85

8,855

—

Unrealized change of the fair value related to contingent consideration liability (b)

—

813

4,382

Accrual of other account receivable

269

72

448

Total finance revenues

9,057

14,443

5,952

2023

2022

2021

US$(000)

Finance costs:

Interest related to the liability resulting from the tax claim of the years 2009-2010

58,454

—

Interest related to senior notes

30,250

31,771

13,343

Interest on borrowings and loans

9,044

10,865

17,166

Settlement of hedging financial instruments, note 34(b)

—

818

1,547

Tax on financial transactions

500

189

193

Interest on loans

—

26

43

Commissions for bond letters issued to SUNAT

—

12,124

Other financial expenses

—

98,248

43,669

44,416

Accretion expense for mine closure and exploration projects, note 15(b)

11,838

5,070

5,598

Accrual of debt issuance costs, note 16(g)

155

2,820

885

Accrual of costs for bond issuance, note 16(g)

2,082

1,963

717

Amortized cost of financial obligations, note 16(g)

—

515

8,837

Update of the accounts receivable from Howden Hodco Perú, notes 1(d) and 7(i)

1,956

—

Accretion expense for leases related to right-in-use assets, note 16(g)

266

99

176

Fair value variation of the financial liability of the contingent consideration liability (b)

4,709

—

119,254

54,136

60,629