XML 217 R96.htm IDEA: XBRL DOCUMENT 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)