XML 100 R71.htm IDEA: XBRL DOCUMENT

Impairment of long-lived assets (Tables)

12 Months Ended

Dec. 31, 2024

Notes and other explanatory information [abstract]

Schedule of impairment (losses) reversals


Impairment (losses) reversals	2024		2023
Magistral Project	(58,435)		-
Cerro Pasco CGU	22,206		(42,660)
Morro Agudo	10,291		(59,002)
Pukaqaqa Project	3,978		-
Others individual assets	(10,910)		(12,976)
Total	(32,870)		(114,643)

Schedule of key assumptions used in impairment test


	2024	2023	2022
Long-term zinc price (USD/t)	2,930	2,800	2,787
Discount rate (Peru)	7.08%	7.22%	6.93%
Discount rate (Brazil)	7.64%	8.02%	8.03%
Exchange rate (BRL x USD)	5.66	4.84	5.22
Brownfield projects - LOM (years)	From 3 to 25	From 4 to 21	From 5 to 24

Schedule of impairment reversal cerro pasco CGU


	Carrying amount prior to impairment reversal	Impairment reversal	Carrying amount after impairment reversal
Property, plant and equipment	223,788	12,400	236,188
Intangible assets	176,967	9,806	186,773
Other net liabilities	(114,152)	-	(114,152)
	286,603	22,206	308,809

Schedule of Sensitivity Analysis

Schedule of Sensitivity Analysis
CGU	Excess over recoverable amount		Decrease in Long term Zinc (USD/t)			Increase in WACC			Appreciation of BRL over USD (i)
CGU	Excess over recoverable amount		Change		Price	Change		Rate	Change	Price
Juiz de fora	146,341		(23.33%)		2,246	71.13%		13.08%	(13.00%)	4.92
Cajamarquilla	681,438		(20.01%)		2,344	94.42%		13.77%	-	-
Cerro Lindo	269,150		(24.81%)		2,203	169.19%		19.07%	-	-
Mining Peru	82,740		(7.43%)		2,712	38.35%		9.80%	-	-
Aripuanã	305,093		(15.43%)		2,478	56.34%		11.95%	(13.88%)	4.87