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Corporate information (Tables)
 12 Months Ended
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