Bonds (Tables)

12 Months Ended

Dec. 31, 2023

Bonds [Abstract]

Schedule of Bonds Issued Summary

As of December 31, this item includes:

	Date of	Interest		Current				Non-current
In thousands of soles	maturity	rate	Currency	2022		2023		2022		2023
Corporate bonds - Regulation S issued on the United States of America (a)	2039	4.75% + Adjustment VAC	PEN		31,203		28,558		598,753		599,803
Corporate Bonds - Lima Stock Exchange issued on Peru (b)	2027	8.38%	PEN		41,343		49,369		177,341		130,750
Private bonds (c)	2027	8.50%	US$		4,554		3,611		16,719		10,834
					77,100		81,538		792,813		741,387

(a) In February 2015, the subsidiary Tren Urbano de Lima S.A. issued international corporate bonds under Regulation S of the United States of America. The issuance was made in VAC soles (adjusted at Constant Update Value) for an amount of S/ 629 million. The bonds are rated AA+.

(b) From 2015 to 2016, the subsidiary Red Vial 5 S.A. issued Corporate Bonds on the Lima Stock Exchange for a total S/ 365 million. The bonds are rated AA+.

(c) At the beginning of 2020, the subsidiary Cumbra Peru S.A. prepared the First Private Bond Program up to a maximum amount of US$ 7.8 million (equivalent to S/ 25.9 million) which were issued to be exchanged for previously incurred commercial debt.

Schedule of Movement of this Account

For the periods ended December 31, 2021, 2022 and 2023, the movement of this account is as follows:

In thousands of soles	2021			2022			2023
Balance at January, 1		624,454			626,697			629,956
Amortization		(16,376	)		(19,848	)		(26,004	)
Accrued interest and VAC		49,013			54,918			57,407
Interest paid		(30,394	)		(31,811	)		(32,998	)
Balance at December, 31		626,697			629,956			628,361

In thousands of soles	2021			2022			2023
Balance at January, 1		280,848			251,933			218,684
Amortization		(28,836	)		(33,085	)		(38,266	)
Accrued interest		22,315			19,744			16,609
Interest paid		(22,394	)		(19,908	)		(16,908	)
Balance at December, 31		251,933			218,684			180,119

In thousands of soles	2021			2022			2023
Balance at January, 1		27,457			26,282			21,273
Amortization		(3,687	)		(3,812	)		(5,424	)
Exchange difference		2,561			(1,030	)		(594	)
Accrued interest		2,219			1,858			1,493
Interest paid		(2,268	)		(2,025	)		(2,303	)
Balance at December, 31		26,282			21,273			14,445