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Corporate information (Tables) | 12 Months Ended
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Dec. 31, 2017
Corporate Information |
Schedule of interests in subsidiaries | As explained above, as of December 31, 2017 and 2016, the Company has a 100% interest in all its subsidiaries, except the following listed below:
|  | 2017 |  |  | 2016 |
Subsidiary |  | % |  |  | % |
Salmueras Sudamericanas S.A. |  | 74.90 |  |  | 74.90 |
Fosfatos del Pacífico S.A. |  | — |  |  | 70.00 |
Schedule of results generated net of intercompany eliminations included in consolidated statements of profit or loss | Below the detail of the results generated by Fosfatos del Pacífico S.A. (net of intercompany eliminations), which have been included in the consolidated statements of profit or loss for the years 2017, 2016 and 2015:
|  | Fosfatos del Pacífico S.A. (net of intercompany transactions) |
|  | 2017 (From Jan 1, 2017 to March 31, 2017) |  |  | 2016 |  |  | 2015 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Sales |  | 11 |  |  | 2,044 |  |  | — |
Cost of sales |  | (626 | ) |  | (6,881 | ) |  | — |
Administrative expenses |  | (660 | ) |  | (6,352 | ) |  | (8,868 | )
Other income (expense) |  | 153 |  |  | (1,006 | ) |  | (212 | )
Finance income |  | 2 |  |  | 11 |  |  | 62 |
(Loss) gain from exchange difference, net |  | (185 | ) |  | (804 | ) |  | 157 |
Loss from discontinued operations before income tax |  | (1,305 | ) |  | (12,988 | ) |  | (8,861 | )
Income tax |  | 551 |  |  | 6,399 |  |  | 3,141 |
Loss for the year from discontinued operations |  | (754 | ) |  | (6,589 | ) |  | (5,720 | )
Schedule for assets and liabilities (net of intercompany eliminations) classified as held for distribution | As of December 31, 2016, the assets and liabilities of Fosfatos del Pacífico S.A. (net of intercompany eliminations), which have been classified as held for distribution mainly comprise the following:
|  | S/(000) |
Assets - |  |  |
Cash and cash equivalents |  | 7,575 |
Inventories |  | 2,734 |
Income tax prepayments |  | 3,892 |
Other current assets |  | 248 |
Other receivables non current |  | 48,985 |
Property, plant and equipment, net |  | 204,725 |
Exploration and evaluation assets |  | 47,630 |
Deferred income tax assets |  | 22,622 |
|  | 338,411 |
Liabilities - |  |  |
Trade and other payables |  | (2,704 | )
Net assets held for distribution |  | 335,707 |
As of March 1, 2017, the assets and liabilities of Fosfatos del Pacífico S.A. (net of intercompany eliminations), that were transferred mainly comprise the following:
|  | S/(000) |
Assets - |  |  |
Cash and cash equivalents |  | 34,178 |
Accounts receivable from related parties |  | 5,822 |
Inventories |  | 2,694 |
Income tax prepayments |  | 3,892 |
Other current assets |  | 5,126 |
Other receivables non current |  | 50,200 |
Property, plant and equipment, net |  | 204,975 |
Exploration and evaluation assets |  | 52,578 |
Deferred income tax assets |  | 23,173 |
|  | 382,638 |
Liabilities and equity - |  |  |
Trade and other payables |  | 8,938 |
Capital stock |  | 107,593 |
Investment shares |  | 10,224 |
Additional paid-in capital |  | 118,569 |
Other reserves |  | 36,957 |
Non-controlling interest |  | 100,357 |
|  | 382,638 |
Schedule of impairment on the assets of this project | The consolidated financial statements of the Company include a charge to results related to the impairment on the assets of this project, as detailed below:
|  | Salmueras Sudamericanas S.A. |  |  | Cementos Pacasmayo S.A.A. |  |  | Total consolidated |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Assets - |  |  |  |  |  |  |  |  |
Income tax prepayments |  | (5,654 | ) |  | — |  |  | (5,654 | )
Property, plant and equipment (note 10) |  | (1,732 | ) |  | — |  |  | (1,732 | )
Exploration and evaluation assets (note 11) |  | (33,469 | ) |  | — |  |  | (33,469 | )
Other current liabilities |  | 32 |  |  | — |  |  | 32 |
Additional paid in capital |  | — |  |  | (6,759 | ) |  | (6,759 | )
Total impairment |  | (40,823 | ) |  | (6,759 | ) |  | (47,582 | )
Income tax |  | (6,937 | ) |  | 17,087 |  |  | 10,150 |
Total |  | (47,760 | ) |  | 10,328 |  |  | (37,432 | )
Attributable to - |  |  |  |  |  |  |  |  |
Equity holders of the parent |  | (35,772 | ) |  | 10,328 |  |  | (25,444 | )
Non controlling interests |  | (11,988 | ) |  | — |  |  | (11,988 | )
|  | (47,760 | ) |  | 10,328 |  |  | (37,432 | )
Schedule of financial statements of subsidiaries controlled by Group | The table presented below shows the summary of the main captions of the audited financial statements of the subsidiaries controlled by the Group as of December 31, 2017, 2016 and 2015:
|  | Assets |  | Liabilities |  | Net equity |  | Net income (loss) |
Entity |  | 2017 |  | 2016 |  | 2017 |  | 2016 |  | 2017 |  | 2016 |  | 2017 |  | 2016 |  | 2015 |
|  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |
Cementos Selva S.A. and subsidiaries |  | 244,386 |  | 260,927 |  | 34,969 |  | 36,477 |  | 209,417 |  | 224,450 |  | 37,467 |  | 37,361 |  | 244,386 |
Fosfatos del Pacífico S.A. |  | — |  | 339,236 |  | — |  | 3,495 |  | — |  | 335,741 |  | (1,216 | ) | (9,010 | ) | — |
Distribuidora Norte Pacasmayo S.R.L. and subsidiary |  | 243,568 |  | 211,787 |  | 119,182 |  | 87,182 |  | 124,386 |  | 124,605 |  | (220 | ) | 11,242 |  | 243,568 |
Empresa de Transmisión Guadalupe S.A.C. |  | 42,136 |  | 49,339 |  | 1,397 |  | 724 |  | 40,739 |  | 48,615 |  | 124 |  | 504 |  | 42,136 |
Salmueras Sudamericanas S.A. |  | 587 |  | 47,661 |  | — |  | 382 |  | 587 |  | 47,279 |  | (50,942 | ) | (2,300 | ) | 587 |
Calizas del Norte S.A.C. (in liquidation) |  | 713 |  | 1,219 |  | 7 |  | 409 |  | 706 |  | 810 |  | (121 | ) | 407 |  | 713 |

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