Trade Accounts Payable

12 Months Ended

Dec. 31, 2023

Trade Accounts Payable [Abstract]

Trade Accounts Payable

19. Trade Accounts Payable

As of December 31, this caption comprises:

	Total
In thousands of soles	2022		2023
Invoices payable (a)		523,175		571,438
Provision of contract costs (b)		508,448		592,254
Notes payable		5,390		4,575
		1,037,013		1,168,267
Current portion		1,027,256		1,164,266
Non-current portion		9,757		4,001
		1,037,013		1,168,267

(a) Invoices payable and unbilled services rendered by major projects are presented below:

In thousands of soles		Invoices				Unbilled services received
Project	Entity	2022		2023		2022		2023
Infrastructure
Linea 1 - Metro de Lima	Transporte Urbano de Lima S.A.		43,768		21,371		18,281		20,902
Operation and maintenance - Roads	Road concessions		23,849		22,497		29,292		25,857
			67,617		43,868		47,573		46,759
Energy
Oil exploration and production	Unna Energia S.A.		72,553		60,155		18,823		11,015
Petroleum storage and dispatch	Terminales del Peru		7,286		2,551		9,905		8,493
Gas processing and commercialization	Unna Energia S.A.		4,983		10,114		6,834		7,699
Others			2,460		10,675		1,415		1,114
			87,282		83,495		36,977		28,321
Engineering and Construction
Jorge Chavez Airport (i)	Cumbra Peru S.A.		79,424		163,471		152,492		168,325
Project San Gabriel - Buenaventura (ii)	Cumbra Peru S.A.		289		32,052		564		23,255
Planta de Flotacion de Particulas Gruesas	Cumbra Peru S.A.		6,027		37,773		14,966		14,707
Concentrator Plant and tunnel of Quellaveco	Cumbra Peru S.A.		45,143		3,796		24,977		2,579
Project Via Expresa Linea Amarilla	Cumbra Peru S.A.		-		-		6,057		5,854
EPC Captacion Agua Mar y Afluentes UA - PMRT	Cumbra Peru S.A.		36,779		24,787		9,080		5,060
Planta Oxidos Marcobre	Cumbra Peru S.A.		-		-		3,737		3,633
EPC Planta Hidrogeno UA - PMRT	Cumbra Peru S.A.		40,865		24,449		19,029		8,053
Gasoducto Piura Project	Cumbra Peru S.A.		3,983		2,516		9,457		2,716
Project C. Comercial Parque Arauco La Molina	Cumbra Peru S.A.		-		3,479		-		2,636
Generating Plant Machu Picchu	Cumbra Peru S.A.		3,255		2		1,637		1,144
Concentradora Toquepala	Cumbra Peru S.A.		17,980		10,650		7,295		880
Refineria Talara	Cumbra Peru S.A.		2,971		4,323		7,824		1,363
Desilting of the Chicama River	Cumbra Peru S.A.		2,380		2,605		-		-
Cerro del Aguila Hydroelectric Power Plant	Cumbra Peru S.A.		1,120		914		-		-
Filtro de Relaves Quebrada Honda	Cumbra Peru S.A.		10,930		31		2,746		-

In thousands of soles		Invoices				Unbilled services received
Project	Entity	2022		2023		2022		2023
EPC Edificios UA – PMRT	Cumbra Peru S.A.		4,276		3,340		2,928		2,454
Proyecto Quebrada Blanca	Vial y Vives - DSD S.A.		38,508		34,543		25,892		26,395
Engineering and Construction Works	Vial y Vives - DSD S.A.		7,902		7,478		28,115		21,633
Proyecto Santa Monica (iii)	Morelco S.A.S.		-		36,477		-		115,236
Proyecto Termosuria	Morelco S.A.S.		1,095		2,219		19,651		49,703
Engineering and Construction Works	Morelco S.A.S.		10,471		9,222		12,039		9,038
Project Mina Gold Fields La Cima S.A.	Cumbra Ingenieria S.A.		12,546		3,268		9,459		5,969
Others			23,170		23,899		32,227		21,607
			349,114		431,294		390,172		492,240
Real Estate			15,035		8,430		20,904		13,192
Parent Company and other entities			4,127		4,351		12,822		11,742
			523,175		571,438		508,448		592,254
Current portion			513,418		567,437		508,448		592,254
Non-current portion			9,757		4,001		-		-
			523,175		571,438		508,448		592,254

(i) The increase corresponds to project activities related to the construction of the Jorge Chavez airport terminal of the subsidiary Cumbra Peru S.A.

(ii) The increase corresponds to the increase in operations from the beginning of 2023 due to the execution of earthmoving works for the San Gabriel project of the subsidiary Cumbra Peru S.A.

(iii) The increase corresponds to the increase in operations from the beginning of 2023 due to the execution of works for the Santa Monica project of the indirect subsidiary Morelco S.A.S.