Costs and Expenses by Nature (Tables)

12 Months Ended

Dec. 31, 2023

Costs and Expenses by Nature [Abstract]

Schedule of Costs and Expenses by Nature

For the years ended December 31, the detail of this item is as follows:

		2021						2022						2023
In thousands of soles	Note	Cost of goods and services		Administrative expenses		Total		Cost of goods and services		Administrative expenses		Total		Cost of goods and services		Administrative expenses		Total
Salaries, wages and fringe benefits (i)			1,261,797		133,237		1,395,034		1,226,807		125,113		1,351,920		965,685		126,538		1,092,223
Services provided by third-parties			1,300,533		69,692		1,370,225		1,332,787		50,089		1,382,876		1,267,385		62,410		1,329,795
Purchase of goods			687,105		43		687,148		633,925		-		633,925		729,521		-		729,521
Other management charges (ii)			222,028		16,623		238,651		364,887		7,861		372,748		394,894		12,808		407,702
Amortization	16		98,977		6,243		105,220		98,529		3,506		102,035		157,132		3,747		160,879
Depreciation (iii)	15		70,285		17,203		87,488		58,011		16,977		74,988		62,939		13,087		76,026
Impairment of accounts receivable (iv)			9,622		-		9,622		170,987		3,120		174,107		-		-		-
Taxes			5,682		163		5,845		16,188		552		16,740		28,351		780		29,131
Impairment of plant and equipment			5,679		-		5,679		3,483		7,269		10,752		-		-		-
Impairment of inventory			2,984		-		2,984		-		-		-		-		-		-
			3,664,692		243,204		3,907,896		3,905,604		214,487		4,120,091		3,605,907		219,370		3,825,277

(i) For the years ended December 31, salaries, wages and fringe benefits comprises the following:

(ii) In 2023, mainly corresponds to: a) Increase in project activities of the subsidiary Cumbra Peru S.A. for S/ 20.1 million (S/ 7.6 million for commissions on bonds of the Intipunku Consortium, S/ 12.5 million in Vial Y Vives DSD Quebrada Blanca project, higher costs for increased activity); b) in the subsidiary Unna Energia S. A. for S/ 16.8 million for the increase in royalties according to the license contracts of lot III, resulting from the increase of 160% in oil production and a decrease of 12.4% in the average price. In 2023 the additional production was 334 thousand barrels at an average price per barrel of US$ 81.73.

(iii) For the years ended December 31, depreciation comprises the following:

(iv) For the years ended December 31, impairment of accounts receivable and other accounts receivables include the following:

Schedule of Salaries, Wages and Fringe Benefits Comprise

For the years ended December 31, salaries, wages and fringe benefits comprises the following:

In thousands of soles	2021		2022		2023
Salaries and wages (i.1)		1,068,013		1,056,969		837,760
Statutory gratification		96,612		87,357		76,534
Social contributions		75,395		73,371		62,886
Employee’s severance indemnities		66,827		58,072		45,266
Vacations		49,409		47,331		40,166
Workers’ profit sharing (i.2)		8,888		6,700		6,902
Indemnities Payable		9,322		6,436		7,802
Per diem		6,096		3,334		3,621
Other		14,472		12,350		11,286
		1,395,034		1,351,920		1,092,223
Medical Insurance		3,275		3,233		3,232
Medical examinations and psychological evaluation		2,016		952		255
Training		718		1,316		662
Other		8,463		6,849		7,137
		14,472		12,350		11,286

(i.1) The average number of employees of the Corporation during 2021, 2022 and 2023 was 18,474, 16,336 and 12,877, respectively.

(i.2) The distribution of workers’ profit sharing in the consolidated statements of profit or loss for the years ended December 31 is shown below:

Schedule of Workers’ Profit Sharing

The distribution of workers’ profit sharing in the consolidated statements of profit or loss for the years ended December 31 is shown below:

In thousands of soles	2021		2022		2023
Cost of sales of goods and services		7,650		6,382		6,837
Administrative expenses		1,238		318		65
		8,888		6,700		6,902

Schedule of Depreciation Comprises

For the years ended December 31, depreciation comprises the following:

		Cost of sales and services						Administrative expenses
In thousands of soles	Note	2021		2022		2023		2021		2022		2023
Property, plant and equipment	15.B		58,434		47,195		51,964		6,406		5,113		2,371
Right-of-use assets	15.C		9,498		8,809		9,082		8,834		9,900		8,752
Investment property	15.A		2,353		2,007		1,893		1,963		1,964		1,964
			70,285		58,011		62,939		17,203		16,977		13,087

Schedule of impairment of accounts receivable

For the years ended December 31, impairment of accounts receivable and other accounts receivables include the following:

In thousands of soles	Note	2021		2022		2023
Trade accounts receivables	10(d)		1,061		54,766		-
Other accounts receivable	12(f)		1,177		119,299		-
Accounts receivable from related parties and joint operators			7,184		42		-
			9,422		174,107		-