v3.25.1
Intangibles Assets, Net
 12 Months Ended
Dec. 31, 2024
Intangibles Assets, Net [Abstract]  
Intangibles assets, net
10.Intangibles assets, net

 

(a)The composition and movement of this caption as of the date of the consolidated statement of financial position is presented below:

 

  

IT

applications

  

Finite life

intangible

   Indefinite life intangible   Exploration cost and mining evaluation (b)   Total 
   S/(000)   S/(000)   S/(000)   S/(000)   S/(000) 
Cost                    
                     
As of January 1, 2023   56,067    24,543    1,975    52,323    134,908 
                          
Additions   15,667    
-
    
-
    523    16,190 
Disposals   (593)   
-
    
-
    
-
    (593)
Transfers and reclassifications, note 9   66    
-
    
-
    
-
    66 
As of December 31, 2023   71,207    24,543    1,975    52,846    150,571 
                          
Additions   15,357    
-
    
-
    1,412    16,769 
Sales and/or retirement   (158)   
-
    
-
    (887)   (1,045)
Transfers and reclassifications, note 9   805    
-
    
-
    (571)   234 
As of December 31, 2024   87,211    24,543    1,975    52,800    166,529 
                          
Accumulated amortization                         
As of January 1, 2023   23,858    10,619    71    9,574    44,122 
Additions   6,939    2,454    
-
    313    9,706 
Transfers and reclassifications, note 9   (554)   
-
    
-
    
-
    (554)
As of December 31, 2023   30,243    13,073    71    9,887    53,274 
                          
Additions   12,620    2,454    
-
    340    15,414 
Transfers, note 9   
-
    
-
    
-
    (132)   (132)
As of December 31, 2024   42,863    15,527    71    10,095    68,556 
                          
Impairment (b)                         
                          
As of January 1, 2023   456    
-
    
-
    33,469    33,925 
Additions   
-
    
-
    
-
    452    452 
                          
As of December 31, 2023   456    
-
    
-
    33,921    34,377 
                          
As of December 31, 2024   456    
-
    
-
    33,921    34,377 
                          
Net Carrying Value                         
As of December 31, 2023   40,508    11,470    1,904    9,038    62,920 
                          
As of December 31, 2024   43,892    9,016    1,904    8,784    63,596 

 

(b)As of December 31, 2024 and 2023, the exploration cost and mining evaluation include mainly capital expenditures related to the coal project and to other minor projects related to the cement business.

 

(c)As of December 31, 2024 and 2023, the Group evaluated the conditions of use of the projects related to the exploration and mining evaluation costs and its other intangibles, not finding any indicators of impairment in said assets.