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Trade and other receivables (Tables)
 12 Months Ended
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