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Trade and Other Receivables (Tables) | 12 Months Ended
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Dec. 31, 2021
Schedule of trade and other receivables |
|  | Current |  |  | Non-current |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Trade receivables (b) |  |  | 91,072 |  |  |  | 73,366 |  |  |  | - |  |  |  | - |
Other accounts receivable |  |  | 5,940 |  |  |  | 1,913 |  |  |  | - |  |  |  | - |
Accounts receivable from Parent company and affiliates, note 27 |  |  | 1,314 |  |  |  | 2,212 |  |  |  | - |  |  |  | - |
Funds restricted to tax payments |  |  | 1,314 |  |  |  | 346 |  |  |  | - |  |  |  | - |
Loans granted |  |  | 1,066 |  |  |  | 1,624 |  |  |  | 83 |  |  |  | 1,688 |
Other receivables from sale of fixed assets |  |  | 937 |  |  |  | 1,781 |  |  |  | - |  |  |  | - |
Interest receivable |  |  | 636 |  |  |  | 1,375 |  |  |  | - |  |  |  | - |
Loans to employees |  |  | 610 |  |  |  | 357 |  |  |  | - |  |  |  | - |
Allowance for expected credit losses (d) and (e) |  |  | (5,539 | ) |  |  | (5,324 | ) |  |  | - |  |  |  | - |
Financial assets classified as receivables (e) |  |  | 97,350 |  |  |  | 77,650 |  |  |  | 83 |  |  |  | 1,688 |
Value-added tax credit |  |  | 5,368 |  |  |  | 6,443 |  |  |  | 2,673 |  |  |  | 3,319 |
Other accounts receivable (c) |  |  | - |  |  |  | - |  |  |  | 38,242 |  |  |  | - |
Tax refund receivable |  |  | - |  |  |  | 319 |  |  |  | 9,242 |  |  |  | 9,242 |
Allowance for expected credit losses (d) |  |  | - |  |  |  | - |  |  |  | (9,034 | ) |  |  | (9,034 | )
Non-financial assets classified as receivables |  |  | 5,368 |  |  |  | 6,762 |  |  |  | 41,123 |  |  |  | 3,527 |
|  |  | 102,718 |  |  |  | 84,412 |  |  |  | 41,206 |  |  |  | 5,215 |
Schedule of movement of the allowance for expected credit losses |
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Opening balance |  |  | 14,358 |  |  |  | 12,781 |  |  |  | 11,329 |
Additions, note 22 |  |  | 563 |  |  |  | 1,582 |  |  |  | 1,452 |
Recoveries |  |  | (348 | ) |  |  | (5 | ) |  |  | - |
Ending balance |  |  | 14,573 |  |  |  | 14,358 |  |  |  | 12,781 |
Schedule of analysis of trade and other accounts receivable |
|  |  |  |  |  |  |  | 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) |
Expected credit loss rate |  |  | 5.4 | % |  |  | 0.0 | % |  |  | 0.9 | % |  |  | 1.7 | % |  |  | 3.7 | % |  |  | - |  |  |  | 76.5 | %
Carrying amount 2021 |  |  | 102,972 |  |  |  | 65,314 |  |  |  | 21,233 |  |  |  | 6,112 |  |  |  | 3,672 |  |  |  | - |  |  |  | 6,641 |
Expected credit loss |  |  | 5,539 |  |  |  | 28 |  |  |  | 190 |  |  |  | 105 |  |  |  | 136 |  |  |  | - |  |  |  | 5,080 |
|  |  |  |  |  |  |  | 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) |
Expected credit loss rate |  |  | 6.3 | % |  |  | 0.2 | % |  |  | 10.8 | % |  |  | 1.4 | % |  |  | 4.2 | % |  |  | - |  |  |  | 61.2 | %
Carrying amount 2020 |  |  | 84,662 |  |  |  | 68,044 |  |  |  | 1,943 |  |  |  | 5,665 |  |  |  | 1,134 |  |  |  | - |  |  |  | 7,876 |
Expected credit loss |  |  | 5,324 |  |  |  | 167 |  |  |  | 209 |  |  |  | 79 |  |  |  | 48 |  |  |  | - |  |  |  | 4,821 |

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