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Subsidiaries with material non-controlling interest | 12 Months Ended
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Dec. 31, 2023
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 | ​ | 2023 | ​ | ​
​ | ​ | incorporation | ​ | and | ​ | ​
​ | ​ | and operation | ​ | 2022 | ​ | 2021
​ |  | ​ |  | % |  | %
​ | ​ | ​ | ​ | ​ | ​ | ​
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
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021
​ | ​ | US$(000) | ​ | US$(000) | ​ | US$(000)
Accumulated balances of material non-controlling interest: | ​ | ​ | ​ | ​ | ​ | ​
Sociedad Minera El Brocal S.A.A. |  | 162,863 | ​ | 154,175 | ​ | 148,792
Apu Coropuna S.R.L. |  | (112) | ​ | (84) | ​ | 65
Minera La Zanja S.R.L. |  | — | ​ | — | ​ | 20,064
S.M.R.L. Chaupiloma Dos de Cajamarca |  | — | ​ | — | ​ | 1,284
​ |  | 162,751 | ​ | 154,091 | ​ | 170,205
Profit (loss) allocated to material non-controlling interest: | ​ | ​ | ​ | ​ | ​ | ​
Sociedad Minera El Brocal S.A.A. |  | 12,855 | ​ | 239 | ​ | 4,322
S.M.R.L. Chaupiloma Dos de Cajamarca |  | — | ​ | 811 | ​ | 4,396
Minera La Zanja S.R.L. |  | — | ​ | (516) | ​ | (7,385)
Apu Coropuna S.R.L. |  | (28) | ​ | (149) | ​ | (62)
​ |  | 12,827 |  | 385 |  | 1,271
​
| (b) | The summarized financial information of these subsidiaries, before inter-company eliminations, is presented below:
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Statements of financial position
​ | ​ | As of December 31, 2023 | ​ | As of December 31, 2022
​ | ​ | Sociedad | ​ | Apu | ​ | Sociedad | ​ | Apu
​ | ​ | Minera El | ​ | Coropuna | ​ | Minera El | ​ | Coropuna
​ |  | Brocal S.A.A. |  | S.R.L. |  | Brocal S.A.A. |  | S.R.L.
​ | ​ | US$(000) | ​ | US$(000) | ​ | US$(000) | ​ | US$(000)
Current assets |  | 230,761 |  | 355 |  | 197,691 |  | 471
Non-current assets |  | 452,549 |  | 6 |  | 470,539 |  | —
Current liabilities |  | (182,902) |  | — |  | (167,718) |  | (11)
Non-current liabilities |  | (101,917) |  | (735) |  | (123,280) |  | (740)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Equity |  | 398,491 |  | (374) |  | 377,232 |  | (280)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Attributable to: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Shareholders of the Group |  | 235,628 |  | (262) |  | 223,057 |  | (196)
Non-controlling interests |  | 162,863 |  | (112) |  | 154,175 |  | (84)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 398,491 |  | (374) |  | 377,232 |  | (280)
​ Statements of profit or loss for the years 2023, 2022 and 2021: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Sociedad | ​ | ​ | ​ | ​ | ​ | S.M.R.L.
​ | ​ | Minera El | ​ | Apu | ​ | Minera | ​ | Chaupiloma
​ | ​ | Brocal | ​ | Coropuna | ​ | La Zanja | ​ | Dos de
​ |  | S.A.A. |  | S.R.L. |  | S.R.L. |  | Cajamarca
​ | ​ | US$(000) | ​ | US$(000) | ​ | US$(000) | ​ | US$(000)
Year 2023 - | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues |  | 432,616 | ​ | — | ​ | 16,472 | ​ | —
Profit (loss) for the year |  | 31,454 | ​ | (93) | ​ | (41,530) | ​ | —
Attributable to non-controlling interests |  | — | ​ | — | ​ | — | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year 2022 - | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues |  | 400,994 | ​ | — | ​ | 19,364 | ​ | 1,381
Profit (loss) for the year |  | 362 | ​ | (496) | ​ | (11,646) | ​ | 4,376
Attributable to non-controlling interests |  | 239 | ​ | (149) | ​ | (516) | ​ | (811)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year 2021 - | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenues |  | 410,390 | ​ | — | ​ | 39,380 | ​ | 15,928
Profit (loss) for the year |  | 10,562 | ​ | (206) | ​ | (10,218) | ​ | 10,989
Attributable to non-controlling interests |  | 4,322 | ​ | (62) | ​ | (7,385) | ​ | 4,396
​ Statements of cash flow for the years 2023, 2022 and 2021: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Sociedad | ​ | ​ | ​ | ​ | ​ | S.M.R.L.
​ | ​ | Minera El | ​ | Apu | ​ | Minera | ​ | Chaupiloma
​ | ​ | Brocal | ​ | Coropuna | ​ | La Zanja | ​ | Dos de
​ |  | S.A.A. |  | S.R.L. |  | S.R.L. |  | Cajamarca
​ | ​ | US$(000) | ​ | US$(000) | ​ | US$(000) | ​ | US$(000)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year 2023 - | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating activities |  | 147,199 |  | — |  | (13,940) |  | —
Investing activities |  | (61,772) |  | — |  | (2,827) |  | —
Financing activities |  | (29,252) |  | — |  | — |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 56,175 |  | — |  | (16,767) |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
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)
​

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