Trade Accounts Receivable, Net [Abstract]

Schedule of Trade Accounts Receivable Corresponds

As of December 31, the balance of accounts receivable corresponds to:

In thousands of soles	2022		2023
Tren Urbano de Lima S.A.		818,354		884,326
Cumbra Peru S.A.		647,113		750,109
Unna Energia S.A.		80,245		119,948
Cumbra Ingenieria S.A.		53,205		33,866
Carretera Andina del Sur S.A.C.		13,035		14,512
Unna Transporte S.A.C.		9,852		11,134
Viva Negocio Inmobiliario S.A.C. (i)		150,285		6,392
Carretera Sierra Piura S.A.C.		3,439		5,459
Concesionaria La Chira S.A.		2,290		2,396
Red Vial 5 S.A.		24,072		1,678
Others		561		952
		1,802,451		1,830,772

(i)

As of December 31, 2022, invoices receivable correspond mainly to the sale of land to SEDAPAL in Inmobiliaria Almonte 2 S.A.C. for S/ 140 million (located in the district of Lurin, province of Lima, with an area of 209.59 hectares). In August 2023 the collection has been fully completed.

Schedule of Unbilled Receivables of Subsidiaries

Correspond to documents related to the estimates for services provided that were not invoiced, valuations under preparation or approval pending. These rights are recognized discounted at current value for S/ 2.3 million (S/ 2.8 million as of December 31, 2022). The following is a breakdown by subsidiary:

In thousands of soles	2022		2023
Cumbra Peru S.A.		533,389		683,927
Cumbra Ingenieria S.A.		38,922		20,655
Unna Transporte S.A.C.		6,192		6,560
Unna Energia S.A.		5,617		7,183
Others		97		83
		584,217		718,408

Schedule of Correspond to Future Collections to the Grantor

Correspond to future collections to the Grantor according to the terms of the concession agreement as detailed below:

In thousands of soles	2022		2023
Tren Urbano de Lima S.A. (c.1)		818,354		884,317
Red Vial 5 S.A. (c.2)		24,072		1,637
Carretera Andina del Sur S.A.C.		12,796		14,403
Carretera Sierra Piura S.A.C.		3,018		5,444
Concesionaria La Chira S.A.		2,290		2,396
		860,530		908,197

(c.1)

The contract assets from Tren Urbano de Lima S.A. include: i) the quarterly remuneration to be received by the Concessionaire for the kilometers traveled (PKT) pending settlement by the Grantor; ii) account receivable from the Peruvian State in the long term, plus accrued interest according to the amortized cost method (note 2.E).

(c.2)

As of December 31, 2023, the variation corresponds to: (a) collection of S/ 15.2 million to the Ministerio de Transporte y Comunicaciones related to the application of clause 9. 9 Tariff Guarantee of the Concession Contract, by which the Grantor is obliged to recognize and pay the Concessionaire the corresponding tariff difference in the event that any public entity does not allow the Concessionaire to collect the tariff as stipulated in the contract; and (b) collection of S/ 9.1 million related to complementary works in the Panamericana Norte Km148, overpass.

Schedule of Movement of Impairment in Trade Accounts Receivable

The movement of impairment of trade accounts receivable is as follows:

In thousands of soles	Note	2021			2022			2023
Balance at January, 1			(56,630	)		(49,604	)		(48,484	)
Impairment	25(iv)		(1,061	)		(54,766	)		-
Impairment recovery			84			56			388
Write-off (i)			8,340			55,744			1,482
Exchange difference			(336	)		32			14
Translation adjustments			(1	)		54			(155	)
Balance at December, 31			(49,604	)		(48,484	)		(46,755	)

(i)	Corresponds to the write-off recorded in 2022 in the subsidiary Cumbra Peru S.A. for S/ 55.7 million for the agreement with Tecnicas Reunidas in Talara S.A. In 2021 corresponds mainly to Cumbra Peru S.A. for S/ 4.2 million, Tren Urbano de Lima S.A. for S/ 3.5 million and others for S/ 0.6 million.