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Trade and other receivables (Tables) | 12 Months Ended
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Dec. 31, 2017
Trade and other receivables [abstract] |
Schedule of trade and other receivables |
| This caption was made up as follows:
|  | Current |  |  | Non-current |
|  |  | 2017 |  |  |  | 2016 |  |  |  | 2017 |  |  |  | 2016 |
|  |  | S/(000) |  |  |  | S/(000) |  |  |  | S/(000) |  |  |  | S/(000) |
Trade receivables (b) |  |  | 81,299 |  |  |  | 68,529 |  |  |  | — |  |  |  | — |
Indemnification from insurance, note 22(b) |  |  | 9,380 |  |  |  | — |  |  |  | — |  |  |  | — |
Other receivables from sale of fixed assets |  |  | 3,574 |  |  |  | 2,780 |  |  |  | 3,221 |  |  |  | 5,639 |
Accounts receivable from Parent company and affiliates, note 25 |  |  | 1,372 |  |  |  | 704 |  |  |  | — |  |  |  | — |
Loans to employees |  |  | 1,091 |  |  |  | 1,972 |  |  |  | — |  |  |  | — |
Interests receivables, note 6(c) |  |  | 159 |  |  |  | 114 |  |  |  | — |  |  |  | — |
Funds restricted to tax payments |  |  | 73 |  |  |  | 353 |  |  |  | — |  |  |  | — |
Other accounts receivable |  |  | 2,036 |  |  |  | 4,069 |  |  |  | — |  |  |  | — |
Allowance for doubtful accounts (d) |  |  | (1,685 | ) |  |  | (781 | ) |  |  | — |  |  |  | — |
Financial assets classified as receivables (e) |  |  | 97,299 |  |  |  | 77,740 |  |  |  | 3,221 |  |  |  | 5,639 |
Value-added tax credit (c) |  |  | 2,177 |  |  |  | 2,752 |  |  |  | 3,745 |  |  |  | 9,511 |
Tax refund receivable (c) |  |  | 42 |  |  |  | 629 |  |  |  | 9,241 |  |  |  | 9,970 |
Non-financial assets classified as receivables |  |  | 2,219 |  |  |  | 3,381 |  |  |  | 12,986 |  |  |  | 19,481 |
|  |  | 99,518 |  |  |  | 81,121 |  |  |  | 16,207 |  |  |  | 25,120 |
| (b) | Trade account receivables are interest bearing and generally have 30-90 day maturities.
| (c) | As of December 31, 2016, the value-added tax credit is mainly related to the activities of Salmueras Sudamericanas S.A. (Salmueras). According to the Peruvian current tax rules, the Group has the right to compensate this credit against the value-added tax to be generated by sales. During 2017, the Group has recognized an impairment on the brine project, as a consequence the Group wrote-off value-added tax credit for S/5,654,000, see note 1.2.
| (d) | The movement of the allowance for doubtful accounts is as follows:
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Opening balance |  |  | 781 |  |  |  | 667 |  |  |  | 352 |
Additions, note 20 |  |  | 1,190 |  |  |  | 114 |  |  |  | 315 |
Write-off |  |  | (286 | ) |  |  | — |  |  |  | — |
Ending balance |  |  | 1,685 |  |  |  | 781 |  |  |  | 667 |
| (e) | The aging analysis of trade and other accounts receivable as of December 31, 2017 and 2016, is as follows:
|  |  |  |  |  |  |  |  |  |  | Past due but not impaired |
|  |  | Total |  |  |  | Neither past due nor impaired |  |  |  | <30 days |  |  |  | 30-60 days |  |  |  | 61-90 days |  |  |  | 91-120 days |  |  |  | >120 days |
|  |  | S/(000) |  |  |  | S/(000) |  |  |  | S/(000) |  |  |  | S/(000) |  |  |  | S/(000) |  |  |  | S/(000) |  |  |  | S/(000) |
2017 |  |  | 100,520 |  |  |  | 79,795 |  |  |  | 7,549 |  |  |  | 1,612 |  |  |  | 1,710 |  |  |  | 453 |  |  |  | 9,401 |
2016 |  |  | 83,379 |  |  |  | 58,865 |  |  |  | 17,551 |  |  |  | 1,477 |  |  |  | 651 |  |  |  | 374 |  |  |  | 4,461 |
Schedule of movement of allowance for doubtful accounts |
| The movement of the allowance for doubtful accounts is as follows:
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Opening balance |  |  | 781 |  |  |  | 667 |  |  |  | 352 |
Additions, note 20 |  |  | 1,190 |  |  |  | 114 |  |  |  | 315 |
Write-off |  |  | (286 | ) |  |  | — |  |  |  | — |
Ending balance |  |  | 1,685 |  |  |  | 781 |  |  |  | 667 |
Schedule of aging analysis of trade and other accounts receivable |
| The aging analysis of trade and other accounts receivable as of December 31, 2017 and 2016, is as follows:
|  |  |  |  |  |  |  |  |  |  | Past due but not impaired |
|  |  | Total |  |  |  | Neither past due nor impaired |  |  |  | <30 days |  |  |  | 30-60 days |  |  |  | 61-90 days |  |  |  | 91-120 days |  |  |  | >120 days |
|  |  | S/(000) |  |  |  | S/(000) |  |  |  | S/(000) |  |  |  | S/(000) |  |  |  | S/(000) |  |  |  | S/(000) |  |  |  | S/(000) |
2017 |  |  | 100,520 |  |  |  | 79,795 |  |  |  | 7,549 |  |  |  | 1,612 |  |  |  | 1,710 |  |  |  | 453 |  |  |  | 9,401 |
2016 |  |  | 83,379 |  |  |  | 58,865 |  |  |  | 17,551 |  |  |  | 1,477 |  |  |  | 651 |  |  |  | 374 |  |  |  | 4,461 |

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