| Schedule of trade and other payables |
| (a) | This caption is made up as follows: |
| | | | | | | 2025 | | 2024 | | | US$(000) | | US$(000) | | | | | | Trade payables (b) | | | | | Third parties | | 362,741 | | 294,255 | Related entities, note 31(b) | | 271 | | 773 | | | 363,012 | | 295,028 | Other payables | | | | | Remuneration and similar benefits payable | | 70,025 | | 48,975 | Interest payable to third parties | | 18,822 | | 13,915 | Royalties payable to the Peruvian Government | | 16,739 | | 5,275 | Taxes payable | | 15,767 | | 16,256 | Dividends payable (c) | | 438 | | 261 | Related entities, note 31(b) | | 342 | | 251 | Other liabilities | | 5,193 | | 359 | | | 127,326 | | 85,292 | | | | | | Total trade and other payables | | 490,338 | | 380,320 | | | | | | Classification by maturity: | | | | | Current portion | | 457,441 | | 367,204 | Non-current portion | | 32,897 | | 13,116 | | | | | | Total trade and other payables | | 490,338 | | 380,320 | | | | | | Classification by nature: | | | | | Financial payables | | 457,832 | | 358,789 | Non-financial payables | | 32,506 | | 21,531 | Total trade and other payables | | 490,338 | | 380,320 |
See related accounting policies in Note 2.4 (b)(ii). | (b) | Trade payables arise mainly from the acquisition of material, supplies and spare parts and services provided by third parties. These obligations have current maturities, accrue no interest and are not secured. |
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| Schedule of dividends payable |
| (c) | The movement of dividends payable is presented below: |
| | | | | | | | | 2025 | | 2024 | | 2023 | | | US$(000) | | US$(000) | | US$(000) | | | | | | | | Beginning balance | | 261 | | 567 | | 639 | Dividends declared and paid, note 16(d) - | | | | | | | | | | | | | | Declared dividends to owners of the parent, note 16(d) | | 110,948 | | 18,440 | | 18,542 | Dividends paid to owners of the parent, note 16(d) | | (110,948) | | (18,440) | | (18,542) | Declared dividends to non-controlling shareholders | | 11,529 | | 7,343 | | 1,842 | Dividends paid to non-controlling shareholders | | (11,529) | | (7,343) | | (1,842) | Expired dividends, note 16(c) - | | (5) | | (197) | | 102 | Other | | 182 | | (109) | | (174) | | | | | | | | Ending balance | | 438 | | 261 | | 567 |
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