| Other operating expenses and revenues |
17. Other operating expenses and revenues Other operating expenses are made up as follows: | | | | | | | | | For the year ended | | For the year ended | | For the year ended | | | December 31, 2025 | | December 31, 2024 | | December 31, 2023 | | | US$(000) | | US$(000) | | US$(000) | SAP S/4HANA deployment | | 28,199 | | — | | — | Exploration expenses | | 15,916 | | 11,822 | | 9,179 | Optimization and prefeasibility/feasibility studies | | 14,586 | | 6,585 | | 1,401 | Net cost of asset retirements and/or disposals | | 3,371 | | 370 | | 138 | Royalty non-income tax | | 769 | | 2,069 | | 4,488 | Miscellaneous penalties | | 558 | | — | | — | Tax contingencies | | 108 | | 2,823 | | 258 | Impairment of assets | | 21 | | 19 | | 3,546 | Cancellation of projects | | — | | — | | 2,164 | Penalties of income tax payments on account (a) | | — | | — | | 70,045 | | | | | | | | | | 63,528 | | 23,688 | | 91,219 |
| (a) | Corresponded to penalties related to payments on account of income tax from 2006 to 2015 as a result of unfavorable tax rulings issued by the Supreme Court. |
| | | | | | | | | For the year ended | | For the year ended | | For the year ended | | | December 31, 2025 | | December 31, 2024 | | December 31, 2023 | | | US$(000) | | US$(000) | | US$(000) | Recovery of penalties for mining concessions | | 5,400 | | — | | — | Other tax revenues (a) | | 1,110 | | — | | 3,406 | Reversal of Supplemental fund retirement deferred (see note 2(p)) | | — | | 5,414 | | — | | | 6,510 | | 5,414 | | 3,406 |
| (a) | For 2023 year corresponded to changes in estimations from legal advisors in relation to tax positions associated with VAT and non-domiciled income tax for the year 2007. |
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