XML 72 R48.htm IDEA: XBRL DOCUMENT
v3.24.4

Reconciliation between net income and shareholders' equity determined under IFRS and U.S. GAAP | 12 Months Ended
--- | ---
Dec. 31, 2023
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, 2023, 2022 and 2021 and to shareholders’ equity as of December 31, 2023, 2022 and 2021 that would be required if U.S. GAAP had been applied instead of IFRS in the financial statements: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021
​ | ​ | US$(000) | ​ | US$(000) | ​ | US$(000)
​ | ​ | ​ | ​ | ​ | ​ | ​
Net profit under IFRS |  | 778,964 |  | 925,353 |  | 1,191,474
Items increasing (decreasing) reported net profit: | ​ | ​ | ​ | ​ | ​ | ​
Stripping activity asset, net of amortization, note 23(a) |  | (210,244) |  | (170,012) |  | (100,662)
Inventories valuation, note 23(b) |  | (12,728) |  | (1,077) |  | (23,831)
Remediation and mine closure, note 23(e) |  | 996 |  | (485) |  | (148)
Deferred workers’ profit sharing, note 23(c) |  | 25,746 |  | (1,244) |  | 27,749
Lease activity |  | 412 |  | 767 |  | 1,189
Deferred income tax, note 23(d) |  | 71,534 |  | 62,941 |  | 38,164
Mine equipment main components, note 23(f) | ​ | (8,824) | ​ | (11,089) | ​ | (13,596)
Water truck conversion 23(g) | ​ | 348 | ​ | (7,769) | ​ | —
Other |  | (3,441) |  | (1,911) |  | (357)
​ | ​ | ​ | ​ | ​ | ​ | ​
Net income under U.S. GAAP |  | 642,763 |  | 795,474 |  | 1,119,982
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021
​ | ​ | US$(000) | ​ | US$(000) | ​ | US$(000)
​ | ​ | ​ | ​ | ​ | ​ | ​
Shareholders’ equity under IFRS |  | 6,680,374 |  | 6,651,427 |  | 6,127,006
Items increasing (decreasing) reported shareholder’s equity: |  | ​ |  | ​ |  | ​
Stripping activity asset, net of amortization, note 23(a) |  | (748,514) |  | (538,270) |  | (368,258)
Inventories valuation, note 23(b) |  | (255,343) |  | (242,615) |  | (241,538)
Remediation and mine closure, note 23(e) |  | (5,117) |  | (6,113) |  | (5,627)
Deferred workers’ profit sharing, note 23(c) |  | (35,164) |  | (60,910) |  | (59,666)
Lease activity |  | 6,036 |  | 5,624 |  | 4,857
Deferred income tax, note 23(d) |  | 365,814 |  | 294,280 |  | 231,339
Mine equipment main components, note 23(f) | ​ | (47,025) | ​ | (38,201) | ​ | (27,112)
Water truck conversion 23(g) | ​ | (7,421) | ​ | (7,769) | ​ | —
Stock-based compensation | ​ | (10,790) | ​ | (10,807) | ​ | (11,740)
Other |  | (5,293) |  | (1,853) |  | 58
​ | ​ | ​ | ​ | ​ | ​ | ​
Shareholders’ equity under U.S. GAAP |  | 5,937,557 |  | 6,044,793 |  | 5,649,319
​

X
- References No definition available. + Details
Name: | bvn_DisclosureOfReconciliationBetweenNetIncomeAndPartnersEquityDeterminedUnderIfrsAndUsGaapLineItems
Namespace Prefix: | bvn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reconciliation between net income and partners equity determined under IFRS and U.S. GAAP. + References No definition available. + Details
Name: | bvn_DisclosureOfReconciliationBetweenNetIncomeAndPartnersEquityDeterminedUnderIfrsAndUsGaapTextBlock
Namespace Prefix: | bvn_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_SignificantInvestmentsInAssociatesAxis=bvn_SociedadMineraCerroVerdeSaaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |