Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2020

Text block [abstract]

Summary of Financial Assets and Liabilities by Category

The classification of financial assets and liabilities by category is as follows:

	As of December 31,
	2019		2020
Financial assets according to the statement of financial position
Loans and accounts receivable at amortized cost:
- Cash and cash equivalents		950,701		900,168
- Trade accounts receivable and other accounts receivable (excluding non-financial assets)		1,358,282		1,178,577
- Financial assets related to concession agreements		748,365		775,677
- Accounts receivable from related parties		611,381		647,409
		3,668,729		3,501,831

Financial assets related to concession agreements are presented in the consolidated statement of financial position as the line items short-term trade accounts receivable and long-term trade accounts receivable.

	As of December 31,
	2019		2020
Financial liabilities according to the statement of financial position
Other financial liabilities at amortized cost:
- Other financial liabilities		774,075		773,203
- Finance leases		23,650		52,391
- Lease liability for right-of-use asset		92,870		72,726
- Bonds		924,042		932,759
- Trade and other accounts payable (excluding non-financial liabilities)		1,467,283		1,447,515
- Accounts payable to related parties		61,499		80,115
		3,343,419		3,358,709
Hedging derivatives:
- Derivative financial instruments		52		—

Summary of Credit Quality of Financial Assets

	2019		2020
Cash and cash equivalents (*)
Banco de Credito del Peru (A+)		303,193		351,515
Banco Continental (A+)		186,239		147,868
Citibank (A+)		183,723		128,100
Banco Santander - Peru (A+)		114		54,478
Banco Scotiabank (A+)		64,106		52,448
Banco Interbank (A)		41,718		45,808
Banco de la Nacion (A)		56,114		22,882
Fondo de Inversion Alianza (AA+)		46		21,247
Santander Colombia (A-)		15,183		18,256
Banco Santander - Chile (AAA)		5,833		17,174
Banco Bogota (BBB-)		7,255		12,194
Banco de Credito e Inversiones - Chile (A-)		1,407		8,579
Bancolombia (BBB-)		115		8,516
Banco Scotiabank - Chile (AAA)		9,801		2,114
Credicorp Capital Colombia (AAA)		44,338		—
JP Morgan (A+)		17,853		—
Otros		6,676		5,653
		943,714		896,832

Summary of Credit Quality of Customers

	2019		2020
Trade accounts receivable (Note 10)
Counterparties with no external risk rating
A		58,442		40,034
B		1,492,446		1,275,523
C		142,925		118,276
		1,693,813		1,433,833
Receivable from related parties and joint operators (Note 12)
B		611,381		647,409