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Other Accounts Payable (Tables)
 12 Months Ended
Dec. 31, 2023
Other Accounts Payable [Abstract]  
Schedule of Other Accounts Payable As of December 31, this caption includes:
In thousands of soles  2022   2023 
Civil compensation to Peruvian Government (a)   
-
    469,839 
Advances received from customers (b)   365,730    241,469 
Taxes payable   165,831    158,132 
Salaries and other payable to personnel (c)   99,225    92,196 
Arbitration payable (d)   73,348    68,082 
Accounts payable Consorcio Ductos del Sur (e)   25,652    16,729 
Guarantee deposits (f)   18,552    24,570 
Share purchase agreement - Inversiones Sur (g)   15,280    
-
 
Acquisition of additional non-controlling interest (h)   9,344    6,944 
Royalties payable (i)   9,303    9,164 
Other accounts payable   25,496    31,014 
    807,761    1,118,139 
Current portion   705,442    608,828 
Non-current portion   102,319    509,311 
    807,761    1,118,139 
(a)Corresponds to the liability due to the compensation in relation to their participation as minority partners in certain entities that developed infrastructure projects in Peru with companies belonging to the Odebrecht group and projects related to “Club de la Construccion”. As indicated in Note 1-C) on September 15, 2022, the collaboration and benefits agreement was signed, through which AENZA recognizes it was utilized by certain former executives to commit illicit acts until 2016, and commits to pay a civil penalty to the Peruvian Government of S/ 333.3 million and US$ 40.7 million. The civil penalty will be made within a term of 12 years, under a legal interest rate in Soles and US Dollars 3.55% and 1.90%, respectively (annual interest calculated as of December 31, 2023); in addition, the Company compromise to establish a package of guarantees through a trust to which the following assets and/or rights will be transferred after the court approval i) shares issued by a subsidiary of AENZA; ii) a mortgage on a real state asset and iii) guaranty account with funds equivalent to the annual fees corresponding to the following year. Among other conditions, the Agreement includes a restriction for Aenza and the subsidiaries Cumbra Peru S.A., and Unna Transporte S.A.C. to participate in public construction and road maintenance contracts with the Peruvian State for two (2) years from the approval of the Agreement.

On December 27, 2023, the initial installment of the Civil Compensation was paid to the Peruvian Government for S/ 10.3 million and US$ 1.2 million. As of December 31, 2023, the balance amounts to S/ 469.8 million (S/ 323 million and US$ 39.5 million).

(b)Advances received from customers mainly correspond to the engineering and construction and real estate segments; and are deducted from invoicing in accordance with the terms of the agreements.
(c)Salaries and profit sharing payable are classified as follows:
(d)Obligations arising from arbitration awards as of December 31, 2023 correspond to Empresa de Generacion Electrica Machupichu S.A. for S/ 40.8 million; Andritz Hydro S.A. for S/ 23.6 million; SEDAPAL S.A. S/ 2.8 million; Programa Subsectorial de Irrigaciones – PSI for S/ 0.9 million (S/ 38.1 million; S/ 31.7 million; S/ 2.8 million; S/ 0.7 million as of December 31, 2022). During 2021 and 2022, as a result of these Awards, the Corporation recorded expenses ofS/ 38.1 million and S/ 41.6 million, respectively, which is presented under “Cost of sales and services” in the consolidated statement of income (note 25.ii).
(e)Other accounts payable of Consorcio Constructor Ductos del Sur correspond to payment obligations to suppliers and main subcontractors, assumed by the subsidiary Cumbra Peru S.A. for S/ 16.7 million (S/ 25.6 million as of 31 December 2022), as a consequence of the termination of the operations of Gasoducto Sur Peruano S.A. (note 14).
(f)Correspond to withholdings from subcontractors to guarantee compliance with service contracts until completion of the work. As of December 31, 2023 the detail consists of S/ 7.9 million in Cumbra Peru S.A.; S/ 5.7 million in Consorcio Intipunku; S/ 4.8 million in Vial y Vives DSD; S/ 1.8 million in Unna Energia S.A.; S/ 3.4 million in Viva Negocio Inmobiliario S.A.C. and S/ 0.9 million in other minor ones. (S/ 6.6 million in Cumbra Peru S.A.; S/ 2.5 million in Consorcio Intipunku; S/ 2.5 million in Vial y Vives – DSD S.A.; S/ 1.6 million in Unna Energia S.A.; S/ 4.1 million in Viva Negocio Inmobiliario S.A.C. and S/ 1.2 million in other minor as of 31 December 2022).
(g)Agreement signed between the subsidiary Viva Negocio Inmobiliario S.A.C. and Inversiones Sur S.A. for the Right to Do and Not to Do in the amount of US$ 4 million, which was paid in full during 2023.
(h)During 2016, GyM Chile S.P.A. acquired an additional 13.69% of shares in Vial y Vives – DSD S.A. for a total purchase price of S/ 51.1 million. As of December 31, 2023, the outstanding balance payable on this transaction amounts to S/ 6.9 million (S/ 9.3 million in 2022).
(i)In compliance with the license contract between Unna Energia S.A. and Perupetro S.A. for Lot III and Lot IV, at 31 December 2023, obligations corresponding to royalties payable of S/ 9.2 million were recorded (S/ 9.3 million at 31 December 2022).
Schedule of Advances Received from Customers Mainly Correspond to the Engineering and Construction and Real Estate Segments Advances received from customers mainly correspond to the engineering and construction and real estate segments; and are deducted from invoicing in accordance with the terms of the agreements.
In thousands of soles  Project  2022   2023 
Entity           
Cumbra Peru S.A.  Jorge Chavez Airport (i)   88,114    93,792 
Viva Negocio Inmobiliario S.A.C.  Real estate projects (ii)   85,741    73,626 
Cumbra Peru S.A.  San Gabriel - Buenaventura Project (iii)   33,206    35,923 
Cumbra Peru S.A.  Parque Arauco La Molina shopping center (iv)   
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    21,448 
Proyecto Especial de Infraestructura de Transporte Nacional  Infrastructure projects   33,879    12,454 
Vial y Vives - DSD S.A.  Minera Spence (v)   12,536    2,483 
Cumbra Ingenieria S.A.  Mina Gold Fields La Cima S.A. Project   1,986    769 
Vial y Vives - DSD S.A.  Refineria ENAP   9,472    297 
Vial y Vives - DSD S.A.  Quebrada Blanca Project (vi)   91,107    
-
 
Cumbra Peru S.A.  Concentrator Plant and Quellaveco Tunnel   5,984    
-
 
Other      3,705    677 
       365,730    241,469 
Current portion      350,194    241,308 
Non-current portion      15,536    161 
       365,730    241,469 
(i)The increase in 2023 is due to the advance received in Consorcio Intipunku for the construction of the Jorge Chavez airport terminal, as of December 31, 2023, the balance of the advance amounts to S/ 93.7 million (S/ 88.1 million in 2022).
(ii)Customer advances on real estate projects correspond to the sale of real estate. As of December 31, 2023 they correspond to the following real estate projects: a) Parques de Comas S/ 64.5 million, b) Parques de Huancayo S/ 2.6 million, c) Parques de Carabayllo S/ 4.7 million, d) Parques del Callao S/ 1.4 million, e) other minor S/ 0.4 million (S/ 74.8 million, S/ 3.6 million, S/ 5.2 million, S/ 1.5 million, S/ 0.6 million, as of December 31, 2022, respectively).
(iii)The balance is due to advances received during the fourth quarter of 2022 relating to an earthmoving mining sector project valued at US$ 87.3 million (approximately S/ 333.1 million), which commenced operations at the end of 2022. The balance as of December 31, 2023, is S/ 35.9 million (S/ 33.2 million in 2022) which will be applied according to the degree of progress).
(iv)Corresponds to advances received for 20% of the private lump sum construction contract for the construction of the Parque Arauco La Molina shopping center, the amount of the contract is S/ 119.7 million.
(v)Design and construction project for improvements to the Ripios plant of Minera Spence, lump sum EPC contract. The balance as of December 31, 2023, is S/ 2.5 million (S/ 12.5 million as of December 31, 2022).
(vi)Corresponds to advances received from Minera Teck for the Quebrada Blanca project, for construction and assembly work on the Pebble crushing mill, which have been applied with invoicing through approved payment statements.

 

(c)Salaries and profit sharing payable are classified as follows:
Schedule of Salaries and Profit Sharing Payable Salaries and profit sharing payable are classified as follows:
In thousands of soles  2022   2023 
Vacation   30,854    27,606 
Compensation for time of service   27,964    21,556 
Bonus salaries   23,393    23,008 
Wages and salaries   8,915    7,354 
Workers’ profit sharing   4,996    8,911 
Other remuneration   3,103    3,761 
    99,225    92,196