| Schedule of detailed information about finance costs and revenue |
| (a) | This caption is made up as follows: |
| | | | | | | | | 2024 | | 2023 | | 2022 | | | US$(000) | | US$(000) | | US$(000) | | | | | | | | Finance revenues: | | | | | | | Interest on time deposits | | 9,998 | | 7,795 | | 3,521 | Interests on third party loans | | 662 | | 800 | | 449 | Interest on tax claims | | 263 | | — | | — | Interest on loans to related parties, note 32(a) | | 21 | | 23 | | 94 | Interest from financial instruments | | — | | 85 | | 74 | Other finance revenues | | 985 | | — | | 565 | | | 11,929 | | 8,703 | | 4,703 | Reversal of the amortized cost of the syndicated loan, note 16(g) | | — | | 85 | | 8,855 | Unrealized change of the fair value related to contingent consideration liability (b) | | — | | — | | 813 | Accrual of other account receivable | | 599 | | 269 | | 72 | Total finance revenues | | 12,528 | | 9,057 | | 14,443 | | | | | | | | | | 2024 | | 2023 | | 2022 | | | US$(000) | | US$(000) | | US$(000) | | | | | | | | Finance costs: | | | | | | | Interest related to the liability resulting from the tax claim of the years 2009-2010 | | — | | 58,454 | | — | Interest related to senior notes | | 30,250 | | 30,250 | | 31,771 | Interest on borrowings and loans | | 7,276 | | 9,044 | | 10,865 | Interest related to payments to the tax administration related to year 2014, note 31(d) | | 3,003 | | — | | — | Bonds non-domiciled interest | | 1,902 | | — | | — | Settlement of hedging financial instruments, note 34(b) | | — | | — | | 818 | Tax on financial transactions | | 186 | | 500 | | 189 | Interest of loans with third parties | | — | | — | | 26 | | | 42,617 | | 98,248 | | 43,669 | Fair value variation of the financial liability of the contingent consideration liability (b) | | 6,657 | | 4,709 | | — | Accretion expense for mine closure and exploration projects, note 15(b) | | 8,081 | | 11,838 | | 5,070 | Amortized cost of financial obligations, note 16(g) | | 700 | | 155 | | 2,820 | Accrual of costs for bond issuance, note 16(g) | | 2,122 | | 2,082 | | 1,963 | Structuring costs related to the credit line of US$200M | | 2,062 | | — | | — | Amortized cost of financial obligations, note 16(g) | | — | | — | | 515 | Update of the accounts receivable from Howden Hodco Perú, notes 1(d) and 7(i) | | — | | 1,956 | | — | Accretion expense for leases related to right-in-use assets, note 16(g) | | 623 | | 266 | | 99 | Other financial cots | | 2,535 | | — | | — | | | 65,397 | | 119,254 | | 54,136 |
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| Schedule of contingent liabilities in business combination |
| | | | | | | | | 2024 | | 2023 | | 2022 | | | US$(000) | | US$(000) | | US$(000) | | | | | | | | Beginning balance | | 21,614 | | 16,905 | | 17,718 | | | | | | | | Changes in the fair value through profit or loss | | 6,657 | | 4,709 | | (813) | Ending balance | | 28,271 | | 21,614 | | 16,905 |
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