Other Accounts Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2022

Other Accounts Receivable Abstract

Schedule of account comprises

	Total				Current				Non-current
In thousands of soles	2021		2022		2021		2022		2021		2022
Guarantee deposits (a)		139,019		194,885		135,650		110,507		3,369		84,378
Petroleos del Peru S.A.- Petroperu S.A. (b)		106,077		105,073		19,262		15,291		86,815		89,782
Claims to third parties (c)		113,685		88,919		56,069		17,130		57,616		71,789
Advances to suppliers (d)		31,365		53,658		31,365		53,658		-		-
Restricted funds (e)		7,346		52,014		-		44,668		7,346		7,346
VAT credit (f)		41,077		50,172		32,706		39,959		8,371		10,213
Income tax on-account payments (g)		44,072		48,729		44,072		48,729		-		-
Cumbra Peru S.A. - Refineria Talara (h)		125,864		36,266		115,435		36,266		10,429		-
Consorcio Panorama (i)		27,193		21,081		-		-		27,193		21,081
ITAN and other tax receivable		17,285		15,022		17,203		14,001		82		1,021
Accounts receivable from personnel		16,864		2,359		16,864		2,359		-		-
Other minors		18,571		10,747		18,432		10,627		139		120
		688,418		678,925		487,058		393,195		201,360		285,730

(a) It corresponds to funds held by customers for work contracts mainly of the subsidiary Cumbra Peru S.A. These deposits are retained by customers to ensure the subsidiary’s compliance with its obligations under contracts. The amounts retained will be recovered once the work is completed.

(b) Corresponds to additional investments directly related to modernization, expansion, adaptation to current regulations and other operating or commercial requirements established in the operating contracts signed between Terminales del Peru and Petroleos del Peru – Petroperu S.A.

Schedule of deposits are retained by customers

	Total				Current				Non-current
In thousands of soles	2021		2022		2021		2022		2021		2022
Cumbra Peru S.A. - Projects and Consortiums		27,821		113,473		27,821		33,505		-		79,968
Vial y Vives - DSD S.A. - Engineering works and construction		79,126		54,236		79,126		54,236		-		-
Cumbra Peru S.A. - Quellaveco Concentrator Plant		12,133		11,436		12,133		11,436		-		-
Cumbra Peru S.A. - Piura Gas Pipeline Project		8,914		7,187		8,914		2,782		-		4,405
Cumbra Peru S.A. - Toquepala Electromechanics		-		5,817		-		5,817		-		-
Morelco S.A.S. - Engineering works and construction		6,617		2,403		6,617		2,403		-		-
Others		4,408		333		1,039		328		3,369		5
		139,019		194,885		135,650		110,507		3,369		84,378

Schedule of third-party claims – corresponds

	Total				Current				Non-current
In thousands of soles	2021		2022		2021		2022		2021		2022
Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT) (c.1)		30,994		27,968		-		-		30,994		27,968
Ministry of Housing and Fondo Mi Vivienda (c.2)		23,953		26,084		-		-		23,953		26,084
Accounts receivable from joint venture (c.3)		46,360		21,100		46,360		7,915		-		13,185
Others		12,378		13,767		9,709		9,215		2,669		4,552
		113,685		88,919		56,069		17,130		57,616		71,789

Schedule of corresponds to advance to suppliers

In thousands of soles	2021		2022
Cumbra Peru S.A. - Aeropuerto Jorge Chavez		7,992		18,353
Cumbra Peru S.A. - Projects and Consortiums		10,646		15,220
Tren Urbano de Lima S.A. - Alstom Transporte		3,691		3,691
Others		9,036		16,394
		31,365		53,658

Schedule of tax credit related to VAT

	Total				Current				Non-current
In thousands of soles	2021		2022		2021		2022		2021		2022
Cumbra Peru S.A.		12,737		14,492		12,737		14,492		-		-
Tren Urbano de Lima S.A.		4,266		8,501		4,266		8,501		-		-
Viva Negocio Inmobiliario S.A.C.		6,110		8,077		514		639		5,596		7,438
Unna Transporte S.A.C.		5,333		5,033		5,333		5,033		-		-
Carretera Andina del Sur S.A.C.		1,475		4,313		1,475		4,313		-		-
Unna Energia S.A.		1,911		3,511		1,911		3,511		-		-
Cumbra Ingenieria S.A.		1,947		2,023		1,947		2,023		-		-
AENZA S.A.A.		3,715		879		3,715		879		-		-
Others		3,583		3,343		808		568		2,775		2,775
		41,077		50,172		32,706		39,959		8,371		10,213

Schedule of income tax pre-payments, consist of income tax payments

In thousands of soles	2021		2022
Cumbra Peru S.A.		25,539		23,079
Unna Energia S.A.		932		15,739
Unna Transporte S.A.C.		844		5,119
Cumbra Ingenieria S.A.		4,331		2,754
AENZA S.A.A.		1,129		1,055
Carretera Andina del Sur S.A.C.		370		482
Qualys S.A.		502		156
Tren Urbano de Lima S.A.		9,990		-
Others		435		345
		44,072		48,729

Schedule of movement in impairment of other receivables

In thousands of soles	Tax credit			Guaranties Retention			Claims to third parties			Total
At January 1, 2020		-			165			(30,863	)		(30,698	)
Impairment of Unna Transporte S.A.C.		(6,222	)		(12,511	)		(62,456	)		(81,189	)
Write-off		-			12,530			(325	)		12,205
Exchange difference		-			-			(2,188	)		(2,188	)
Translations adjustments		-			(184	)		4			(180	)
At December 31, 2020		(6,222	)		-			(95,828	)		(102,050	)
At January 1, 2021		(6,222	)		-			(95,828	)		(102,050	)
Additions		-			-			(21,178	)		(21,178	)
Write-off		-			-			986			986
Exchange difference		-			-			(2,400	)		(2,400	)
Translations adjustments		-			-			(4,927	)		(4,927	)
At December 31, 2021		(6,222	)		-			(123,347	)		(129,569	)
At January 1, 2022		(6,222	)		-			(123,347	)		(129,569	)
Additions		-			-			(127,348	)		(127,348	)
Write-off		-			-			113,037			113,037
Exchange difference		-			-			2,646			2,646
Translations adjustments		-			-			603			603
At December 31, 2022		(6,222	)		-			(134,409	)		(140,631	)