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Finance costs and finance income - (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
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 | 0 | 0 | 75
Other finance revenues | 0 | 565 | 303
Reversal of the amortized cost of the syndicated loan, note 16(g) | 85 | 8,855 | 0
Unrealized change of the fair value related to contingent consideration liability (b) | 0 | 813 | 4,382
Accrual of other account receivable | 269 | 72 | 448
Financial obligations amortized costs, note 16(g) | 0 | (515) | (8,837)
Finance income before financial obligations amortized costs and unrealized variation of fair value related to contingent consideration liability | 8,703 | 4,703 | 1,122
Total finance revenues | 9,057 | 14,443 | 5,952
Finance costs: |  |  |
Interest related to the liability resulting from the tax claim of the years 2009-2010 | 58,454 | 0 | 0
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) | 0 | 818 | 1,547
Tax on financial transactions | 500 | 189 | 193
Interest on loans | 0 | 26 | 43
Commissions for bond letters issued to SUNAT | 0 | 0 | 12,124
Other financial expenses | 0 | 0 | 0
Finance costs before unrealized change of fair value related to contingent consideration liability | (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) | 0 | 515 | 8,837
Accretion expense for leases related to rights in use, note 16(g) | 266 | 99 | 176
Fair value variation of the financial liability of the contingent consideration liability (b) | 4,709 | 0 | 0
Financial expenses | 119,254 | 54,136 | 60,629
Contacto Corredores de Seguros S.A. | Howden Hodco Peru S.A |  |  |
Finance costs: |  |  |
Update of the accounts receivable from Howden Hodco Per, notes 1(d) and 7(i) | $ 1,956 | $ 0 | $ 0

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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 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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