Costs and Expenses by Nature

12 Months Ended

Dec. 31, 2022

Costs and Expenses by Nature [Abstract]

Costs and Expenses by Nature

25. Costs and Expenses by Nature

For the years ended December 31, the detail of this item is as follows:

		Cost
		of goods			Administrative
In thousands of soles	Note	and services			expenses		Total
2020
Salaries, wages and fringe benefits (i)			946,631			75,677		1,022,308
Services provided by third-parties			949,545			33,411		982,956
Purchase of goods			565,052			-		565,052
Other management charges (ii)			230,947			14,322		245,269
Amortization	16		93,135			4,138		97,273
Depreciation (iv)	15		79,732			6,393		86,125
Impairment of accounts receivable (iii)			32,215			4		32,219
Taxes			5,956			68		6,024
Recovery of property, plant and equipment			4,950			-		4,950
Impairment of investments			38			-		38
Inventory recovery			(30	)		-		(30	)
			2,908,171			134,013		3,042,184

		Cost
		of goods		Administrative
In thousands of soles	Note	and services		expenses		Total
2021
Salaries, wages and fringe benefits (i)			1,297,352		97,682		1,395,034
Services provided by third-parties			1,313,763		56,462		1,370,225
Purchase of goods			687,105		43		687,148
Other management charges (ii)			222,648		16,203		238,851
Amortization	16		101,578		3,642		105,220
Depreciation  (iv)	15		82,063		5,425		87,488
Impairment of accounts receivable (iii)			9,420		2		9,422
Taxes			5,691		154		5,845
Impairment of property, plant and equipment			5,679		-		5,679
Impairment of inventory			2,984		-		2,984
			3,728,283		179,613		3,907,896

		Cost
		of goods		Administrative
In thousands of soles	Note	and services		expenses		Total
2022
Salaries, wages and fringe benefits (i)			1,254,006		97,914		1,351,920
Services provided by third-parties			1,340,718		42,158		1,382,876
Purchase of goods			631,953		-		631,953
Other management charges (ii)			365,140		9,580		374,720
Impairment of accounts receivable (iii)			174,083		24		174,107
Amortization	16		99,210		2,825		102,035
Depreciation  (iv)	15		72,421		2,567		74,988
Taxes			16,479		261		16,740
Impairment of property, plant and equipment			3,483		7,269		10,752
			3,957,493		162,598		4,120,091

(i) For the years ended December 31, salaries, wages and fringe benefits comprises the following:

In thousands of soles	Note	2020		2021		2022
Salaries			756,873		1,068,013		1,056,969
Legal bonuses			85,010		96,612		87,357
Social contributions			57,225		75,395		73,371
Employee’s severance indemnities			55,523		66,827		58,072
Vacations			39,499		49,409		47,331
Workers’ profit sharing (*)			2,170		8,888		6,700
Indemnities Payable			5,430		9,322		6,436
Per diem			7,498		6,096		3,334
Others			13,080		14,472		12,350
			1,022,308		1,395,034		1,351,920

(*) The average number of employees of the Corporation during 2021 and 2022 was 18,028 and 16,211, respectively.

The distribution of workers’ profit sharing in the consolidated statements of profit or loss for the years ended December 31 is shown below:

In thousands of soles	2020		2021		2022
Cost of sales of goods and services		2,147		7,650		6,382
Administrative expenses		23		1,238		318
		2,170		8,888		6,700

(ii) The increase in 2022 is of S/138 millons mainly due to: a) results of arbitration processes in the subsidiary Cumbra Peru S.A. for S/41.6 million (S/38.1 million with Empresa de Generacion Electrica Machupichu S.A, S/2.8 million with SEDAPAL S.A., and S/0.7 million with the Irrigation Subsectoral Program - PSI, as indicated in (Note 20.c) b) in the subsidiary Unna Energia S.A. for S/85.2 million as a consequence of the increase in the royalty rate in accordance with the license contracts of lots III and IV, resulting from the 17% increase in oil production and the 36% increase in the price. In 2022 production was 225.6 thousand barrels at an average price per barrel of US$93.24 (In 2021 production was 192.4 thousand barrels at an average price per barrel of US$68.73).

(iii) For the years ended December 31, impairment of accounts receivable and other accounts receivables include the following:

In thousands of soles	Note	2020		2021		2022
Trade accounts receivables	10(d)		19,772		1,061		54,766
Other accounts receivable	12		12,318		1,177		119,299
Accounts receivable from related parties and joint operators			129		7,184		42
			32,219		9,422		174,107

(iv) For the years ended December 31, depreciation comprises the following:

		Cost of goods		Administrative
In thousands of soles	Note	and services		expenses		Total
2020
Property, plant and equipment	15.B		66,479		5,432		71,911
Right-of-use assets	15.C		10,840		961		11,801
Investment property	15.A		2,413		-		2,413
			79,732		6,393		86,125
2021
Property, plant and equipment	15.B		60,230		4,610		64,840
Right-of-use assets	15.C		17,517		815		18,332
Investment property	15.A		4,316		-		4,316
			82,063		5,425		87,488
2022
Property, plant and equipment	15.B		50,981		1,327		52,308
Right-of-use assets	15.C		17,469		1,240		18,709
Investment property	15.A		3,971		-		3,971
			72,421		2,567		74,988