Schedule of accumulated balances of material non-controlling interest

(b)

Accumulated balances of material non-controlling interest:

	2017		2016
	S/(000)		S/(000)

Fosfatos del Pacífico S.A., note 1.1		—		100,722
Salmueras Sudamericanas S.A., note 1.2		147		11,867

Schedule of financial information of these subsidiaries

(d)

The summarized financial information of these subsidiaries is provided below. This information is based on amounts before inter-company transactions’ eliminations:

Summarized statement of profit or loss for the year ended December 31:

	Fosfatos del Pacífico S.A.			Salmueras Sudamericanas S.A.
	S/(000)			S/(000)

2017
Sales of goods		11			—
Cost of sales		(626	)		—
Administrative expenses		(1,068	)		(3,864	)
Other income (expenses)		153			(40,816	)
Finance (expense) income		(237	)		3
Loss before tax		(1,767	)		(44,677	)
Income tax		551			(6,265	)

Total comprehensive loss		(1,216	)		(50,942	)

Attributable to non-controlling interest		(365	)		(12,786	)

2016
Sales of goods		1,965			—
Cost of sales		(6,881	)		—
Administrative expenses		(8,694	)		(3,829	)
Other (expenses) income		(1,006	)		52
Finance expense		(793	)		(114	)
Loss before tax		(15,409	)		(3,891	)
Income tax		6,399			1,591

Total comprehensive loss		(9,010	)		(2,300	)

Attributable to non-controlling interest		(2,703	)		(577	)

	Fosfatos del Pacífico S.A.			Salmueras Sudamericanas S.A.
	S/(000)			S/(000)

2015
Administrative expenses		(11,775	)		(4,257	)
Other expenses		(212	)		(2	)
Finance (expense) income		(1,126	)		14
Loss before tax		(13,113	)		(4,245	)
Income tax		3,141			767

Total comprehensive income		(9,972	)		(3,478	)
Attributable to non-controlling interest		(2,992	)		(873	)

Summarized statement of financial position as of December 31:

	Fosfatos del Pacífico S.A.			Salmueras Sudamericanas S.A.
	S/(000)			S/(000)

2017
Cash, inventories and other current assets		—			587

Total equity		—			587

Attributable to:
Equity holders of parent		—			440
Non-controlling interest		—			147

2016
Cash, inventories and other current assets		14,450			593
Other receivables, property, plant and equipment and other non-current assets		324,786			47,068
Trade and other payables current		(3,495	)		(382	)

Total equity		335,741			47,279

Attributable to:
Equity holders of parent		235,019			35,412
Non-controlling interest		100,722			11,867

Summarized statement of cash flow for the year ended December31:

	Fosfatos del Pacífico S.A.			Salmueras Sudamericanas S.A.
	S/(000)			S/(000)

2017
Net cash flows used in operating activities		(2,611	)		(4,134	)
Net cash flows (used in) provided from investing activities		(6,410	)		—
Net cash flows provided from financing activities		5,953			4,250

Net (decrease) increase in cash and cash equivalents		(3,068	)		116

2016
Net cash flows used in operating activities		(17,332	)		(3,870	)
Net cash flows used in investing activities		(22,352	)		83
Net cash flows provided from financing activities		39,200			4,100

Net increase (decrease) in cash and cash equivalents		(484	)		313

2015
Net cash flows used in operating activities		(21,950	)		(4,490	)
Net cash flows used in investing activities		(55,495	)		—
Net cash flows provided from financing activities		82,676			2,400

Net (decrease) increase in cash and cash equivalents		5,231			(2,090	)