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v3.22.1

Deferred Income Tax Assets and Liabilities (Details) - Schedule of deferred income tax assets and liabilities - PEN (S/) S/ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020
Movement of deferred income tax assets [Member] | Provision of discounts and bonuses to customers [Member] |  |
Deferred income tax assets |  |
Beginning balance | S/ 2,457 | S/ 2,032
Effect on profit or loss | (230) | 425
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 2,227 | 2,457
Movement of deferred income tax assets [Member] | Provision for vacations [Member] |  |
Deferred income tax assets |  |
Beginning balance | 1,570 | 1,729
Effect on profit or loss | 335 | (159)
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 1,905 | 1,570
Movement of deferred income tax assets [Member] | Effect of tax-loss carry forward [Member] |  |
Deferred income tax assets |  |
Beginning balance | 9,270 | 2,614
Effect on profit or loss | (7,559) | 6,656
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 1,711 | 9,270
Movement of deferred income tax assets [Member] | Allowance for expected credit losses for trade receivables [Member] |  |
Deferred income tax assets |  |
Beginning balance | 1,457 | 832
Effect on profit or loss | 76 | 625
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 1,533 | 1,457
Movement of deferred income tax assets [Member] | Allowance for expected credit losses for other receivables [Member] |  |
Deferred income tax assets |  |
Beginning balance | 974 | 974
Effect on profit or loss |  |
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 974 | 974
Movement of deferred income tax assets [Member] | Lease liabilities [member] |  |
Deferred income tax assets |  |
Beginning balance | 892 | 14
Effect on profit or loss | (87) | (131)
Effect on OCI | 14 |
Additions Leases |  | 1,009
Additions quarry rehabilitation provision |  |
Ending balance | 819 | 892
Movement of deferred income tax assets [Member] | Legal claim contingency [Member] |  |
Deferred income tax assets |  |
Beginning balance | 461 |
Effect on profit or loss |  | 461
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 461 | 461
Movement of deferred income tax assets [Member] | Estimate for devaluation of spare parts and supplies [Member] |  |
Deferred income tax assets |  |
Beginning balance | 431 |
Effect on profit or loss | 1 | 431
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 432 | 431
Movement of deferred income tax assets [Member] | Effect of differences between book and tax bases of fixed assets and in the depreciation rates used for book purposes [Member] |  |
Deferred income tax assets |  |
Beginning balance | 227 | 198
Effect on profit or loss | 73 | 29
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 300 | 227
Movement of deferred income tax assets [Member] | Effect of differences between book and tax bases of inventories [Member] |  |
Deferred income tax assets |  |
Beginning balance | 55 | 922
Effect on profit or loss |  | (867)
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 55 | 55
Movement of deferred income tax assets [Member] | Other [Member] |  |
Deferred income tax assets |  |
Beginning balance | 63 | 375
Effect on profit or loss | 555 | (312)
Effect on OCI | (14) |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 604 | 63
Movement of deferred income tax assets [Member] | Total Deferred income tax assets [Member] |  |
Deferred income tax assets |  |
Beginning balance | 17,857 | 9,690
Effect on profit or loss | (6,836) | 7,158
Effect on OCI |  |
Additions Leases |  | 1,009
Additions quarry rehabilitation provision |  |
Ending balance | 11,021 | 17,857
Movement of deferred income tax assets [Member] | Effect of differences between book and tax bases of fixed assets and in the depreciation rates used for book purposes [Member] |  |
Deferred income tax assets |  |
Beginning balance | (1,430) | (2,259)
Effect on profit or loss | 486 | 829
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | (944) | (1,430)
Movement of deferred income tax assets [Member] | Right-of-use assets [member] |  |
Deferred income tax assets |  |
Beginning balance | (809) | (17)
Effect on profit or loss | 178 | 217
Effect on OCI | (17) |
Additions Leases |  | (1,009)
Additions quarry rehabilitation provision |  |
Ending balance | (648) | (809)
Movement of deferred income tax assets [Member] | Other [Member] |  |
Deferred income tax assets |  |
Beginning balance |  | 5
Effect on profit or loss |  | (5)
Effect on OCI | 17 |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 17 |
Movement of deferred income tax assets [Member] | Total Deferred income tax liabilities [Member] |  |
Deferred income tax assets |  |
Beginning balance | (2,239) | (2,271)
Effect on profit or loss | 664 | 1,041
Effect on OCI |  |
Additions Leases |  | (1,009)
Additions quarry rehabilitation provision |  |
Ending balance | (1,575) | (2,239)
Movement of deferred income tax assets [Member] | Total Deferred Income Tax Assets, Net [Member] |  |
Deferred income tax assets |  |
Beginning balance | 15,618 | 7,419
Effect on profit or loss | (6,172) | 8,199
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 9,446 | 15,618
Movement of deferred income tax liabilities [Member] |  |
Deferred income tax assets |  |
Effect on profit or loss | 445 | (2,225)
Effect on OCI | (5,557) | 5,659
Movement of deferred income tax liabilities [Member] | Provision for vacations [Member] |  |
Deferred income tax assets |  |
Beginning balance | 3,258 | 3,071
Effect on profit or loss | 423 | 187
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 3,681 | 3,258
Movement of deferred income tax liabilities [Member] | Lease liabilities [member] |  |
Deferred income tax assets |  |
Beginning balance | 450 |
Effect on profit or loss |  | 450
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 450 | 450
Movement of deferred income tax liabilities [Member] | Legal claim contingency [Member] |  |
Deferred income tax assets |  |
Beginning balance | 1,065 |
Effect on profit or loss | (135) | (140)
Effect on OCI |  |
Additions Leases |  | 1,205
Additions quarry rehabilitation provision |  |
Ending balance | 930 | 1,065
Movement of deferred income tax liabilities [Member] | Right-of-use assets [member] |  |
Deferred income tax assets |  |
Beginning balance | (963) |
Effect on profit or loss | 217 | 242
Effect on OCI |  |
Additions Leases |  | (1,205)
Additions quarry rehabilitation provision |  |
Ending balance | (746) | (963)
Movement of deferred income tax liabilities [Member] | Impairment on brine project assets Salmueras [Member] |  |
Deferred income tax assets |  |
Beginning balance | 17,563 | 17,087
Effect on profit or loss | 255 | 476
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 17,818 | 17,563
Movement of deferred income tax liabilities [Member] | Impairment of mining assets [Member] |  |
Deferred income tax assets |  |
Beginning balance | 6,916 | 7,123
Effect on profit or loss | (212) | (207)
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 6,704 | 6,916
Movement of deferred income tax liabilities [Member] | Long-term incentive plan [Member] |  |
Deferred income tax assets |  |
Beginning balance | 3,566 | 2,511
Effect on profit or loss | 3,075 | 1,055
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 6,641 | 3,566
Movement of deferred income tax liabilities [Member] | Financial instruments designated at fair value through OCI [Member] |  |
Deferred income tax assets |  |
Beginning balance | 6,051 | 879
Effect on profit or loss |  |
Effect on OCI | 589 | 5,172
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 6,640 | 6,051
Movement of deferred income tax liabilities [Member] | Provision for spare parts and supplies obsolescence [Member] |  |
Deferred income tax assets |  |
Beginning balance | 5,381 | 4,963
Effect on profit or loss | 327 | 418
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 5,708 | 5,381
Movement of deferred income tax liabilities [Member] | Quarry rehabilitation provision [Member] |  |
Deferred income tax assets |  |
Beginning balance | 2,781 | 539
Effect on profit or loss | (55) | (52)
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  | 2,294
Ending balance | 2,726 | 2,781
Movement of deferred income tax liabilities [Member] | Allowance for expected credit losses for trade receivables [Member] |  |
Deferred income tax assets |  |
Beginning balance | 101 | 101
Effect on profit or loss | 534 |
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 635 | 101
Movement of deferred income tax liabilities [Member] | Other [Member] |  |
Deferred income tax assets |  |
Beginning balance | 275 | 349
Effect on profit or loss | 53 | (74)
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | 328 | 275
Movement of deferred income tax liabilities [Member] | Total Deferred income tax assets [Member] |  |
Deferred income tax assets |  |
Beginning balance | 47,407 | 36,623
Effect on profit or loss | 4,265 | 2,113
Effect on OCI | 589 | 5,172
Additions Leases |  | 1,205
Additions quarry rehabilitation provision |  | 2,294
Ending balance | 52,261 | 47,407
Movement of deferred income tax liabilities [Member] | Effect of differences between book and tax bases of fixed assets and in the depreciation rates used for book purposes [Member] |  |
Deferred income tax assets |  |
Beginning balance | (192,544) | (177,448)
Effect on profit or loss | 2,366 | (12,802)
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  | (2,294)
Ending balance | (190,178) | (192,544)
Movement of deferred income tax liabilities [Member] | Net gain on cash flow hedge [Member] |  |
Deferred income tax assets |  |
Beginning balance | (2,952) | (3,219)
Effect on profit or loss | 1,684 | (220)
Effect on OCI | (6,146) | 487
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | (7,414) | (2,952)
Movement of deferred income tax liabilities [Member] | Effect of costs of issuance of senior notes [Member] |  |
Deferred income tax assets |  |
Beginning balance | (770) | (1,010)
Effect on profit or loss | (1,915) | 240
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | (2,685) | (770)
Movement of deferred income tax liabilities [Member] | Other [Member] |  |
Deferred income tax assets |  |
Beginning balance | (42) | (45)
Effect on profit or loss |  | 3
Effect on OCI |  |
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | (42) | (42)
Movement of deferred income tax liabilities [Member] | Total Deferred income tax liabilities [Member] |  |
Deferred income tax assets |  |
Beginning balance | (197,271) | (181,722)
Effect on profit or loss | 2,352 | (12,537)
Effect on OCI | (6,146) | 487
Additions Leases |  | (1,205)
Additions quarry rehabilitation provision |  | (2,294)
Ending balance | (201,065) | (197,271)
Movement of deferred income tax liabilities [Member] | Total deferred income tax liabilities, net [Member] |  |
Deferred income tax assets |  |
Beginning balance | (149,864) | (145,099)
Effect on profit or loss | 6,617 | (10,424)
Effect on OCI | (5,557) | 5,659
Additions Leases |  |
Additions quarry rehabilitation provision |  |
Ending balance | S/ (148,804) | S/ (149,864)

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