| Other income and expenses, net |
| 9 | Other income and expenses, net |
| Schedule of other income and expenses, net |
|
|
|
| |
2025 |
2024 |
2023 |
| Changes in fair value of energy forward contracts – note 16 (d) |
9,608 |
81 |
(15,663) |
| Divestment and restructuring |
7,736 |
9,028 |
- |
| Changes in fair value of derivative financial instruments – note 16 (c) |
201 |
746 |
(1,385) |
| Changes in asset retirement, restoration and environmental obligations – note 27 |
(174) |
13,750 |
(10,125) |
| Loss on sale and write-off of property, plant and equipment |
(1,649) |
(16,183) |
(3,734) |
| Provision for legal claims |
(15,160) |
1,908 |
(13,892) |
| Penalties and fines on income tax (i) |
(11,365) |
- |
- |
| Slow moving and obsolete inventory |
(10,383) |
(10,897) |
(4,372) |
| Contribution to communities |
(12,911) |
(14,554) |
(13,134) |
| Changes in fair value of offtake agreement – note 16 (e) |
(49,254) |
(3,347) |
2,268 |
| ICMS tax incentives |
- |
- |
32,338 |
| Tax voluntary disclosure |
- |
- |
(86,906) |
| Others |
3,868 |
(14,043) |
4,021 |
| Total
other income and expenses, net |
(79,483) |
(33,511) |
(110,584) |
(i) Penalties and fines arising from adoption of SUNAT’s
Tax Amnesty Program in the first quarter of 2025, which led to the withdrawal of amounts related to 2017 and 2018 uncertain income tax
positions of Nexa El Porvenir and Nexa Atacocha , as well as the reassessment of matters related to the Cerro Lindo Tax Stability Agreement
in the third quarter 2025, as further explained in note 11(d).
|