- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

+ References + Details

Revenue from contracts with customers (Details) - Schedule of expected future income from signed contracts S/ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 PEN (S/)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 PEN (S/)	Dec. 31, 2020 PEN (S/)
Revenue from contracts with customers (Details) - Schedule of expected future income from signed contracts [Line Items]
Engineering and Construction		S/ 2,451,067	$ 3,660,585	S/ 2,467,477	S/ 1,854,819
Infrastructure	$ 2,009,111
Real estate			167,906
Intercompany eliminations			(509,965)
Total		S/ 114,111	5,327,637	S/ 175,087
2023 [Member]
Revenue from contracts with customers (Details) - Schedule of expected future income from signed contracts [Line Items]
Engineering and Construction			2,463,484
Infrastructure	730,702
Real estate			149,295
Intercompany eliminations			(172,416)
Total			3,171,065
2024 [Member]
Revenue from contracts with customers (Details) - Schedule of expected future income from signed contracts [Line Items]
Engineering and Construction			1,197,101
Infrastructure	646,764
Real estate			18,611
Intercompany eliminations			(172,418)
Total			1,690,058
2025 [Member]
Revenue from contracts with customers (Details) - Schedule of expected future income from signed contracts [Line Items]
Engineering and Construction
Infrastructure	$ 631,645
Real estate
Intercompany eliminations			(165,131)
Total			$ 466,514