| Schedule of Fair Values and Fair Value Accounting Hierarchy |
Set out below is a comparison of the carrying amounts
and fair values of financial instruments as of December 31, 2024 and 2023, as well as the fair value accounting hierarchy. The dates of
valuations at fair value were as of December 31, 2024 and 2023, respectively.
| | |
Carrying amount | | |
Fair value | | |
Fair value hierarchy |
| | |
2024 | | |
2023 | | |
2024 | | |
2023 | | |
2024/2023 |
| | |
S/(000) | | |
S/(000) | | |
S/(000) | | |
S/(000) | | |
|
| | |
| | |
| | |
| | |
| | |
|
| Financial assets | |
| | |
| | |
| | |
| | |
|
| Cash and cash equivalents | |
| 72,723 | | |
| 90,193 | | |
| 72,723 | | |
| 90,193 | | |
Level 1 |
| Trade and other receivables | |
| 174,399 | | |
| 143,085 | | |
| 174,399 | | |
| 143,085 | | |
Level 2 |
| Financial investments designated at fair value through other comprehensive income | |
| 239 | | |
| 249 | | |
| 239 | | |
| 249 | | |
Level 3 |
| Total financial assets | |
| 247,361 | | |
| 233,527 | | |
| 247,361 | | |
| 233,527 | | |
|
| | |
| | | |
| | | |
| | | |
| | | |
|
| Financial liabilities | |
| | | |
| | | |
| | | |
| | | |
|
| Trade and other payables | |
| 242,051 | | |
| 231,511 | | |
| 242,051 | | |
| 231,511 | | |
Level 2 |
| Senior notes | |
| 569,303 | | |
| 569,192 | | |
| 541,508 | | |
| 532,987 | | |
Level 1 |
| Promissory notes | |
| 923,888 | | |
| 1,003,834 | | |
| 916,415 | | |
| 931,014 | | |
Level 2 |
| | |
| | | |
| | | |
| | | |
| | | |
|
| Total financial liabilities | |
| 1,735,242 | | |
| 1,804,537 | | |
| 1,699,974 | | |
| 1,695,512 | | |
|
|