On this cover, place the data of the group members who carried out the activity and the

name of the
organization. Remember to place the UTP logo.

“YEAR OF UNITY, PEACE AND DEVELOPMENT”

Course:

INTERNATIONAL FINANCIAL REPORTING STANDARDS

Company:
Alicorp SAA

Teaching:

Yaneth Maria Cornejo

Members:

Salazar Castro, Walter Josias

Silva Laime, Juan Diego
Solano Ramos, Valeria Fabiana
Siviruero Aponte, Gabriel Alexis
Rosales Temoche, Luis Alberto JuniorRojas
Rojas Rosita Reysi

Cycle:
VI – May -2023
Piura, May 15, 2023
company.
On this sheet, place your company's income statement, which you extracted from the SMV. That is, the state
of no change.

INCOME STATEMENT
Account NOTE 2022
Income from Ordinary Activities 6 7,333,173
Cost of Sales 7 -5,995,024
Gross Profit (Loss) 0 1,338,149
Sales and Distribution Expenses 8 -532,258
Administration Expenses 9 -497,544
Other Operating Income 12 72,277
Other Operating Expenses 12 -41,663
Other Gains (Losses) 35(c) -360
Operating Profit (Loss) 0 338,601
Gain (Loss) from Derecognition of Financial Assets
Measured at Amortized Cost 0 0

Financial Income 13 16,071

Interest Income Calculated Using the Effective Interest
Method 0 0

Financial Expenses 14 -306,792

Impairment Gain (Loss) (Expected Credit Losses or
Reversals) 0 0

Other Income (Expenses) of Subsidiaries, Associates and

Joint Ventures 23(f) 525,180

Net Exchange Differences 40(b)(i) -8,465

Gains (Losses) on Reclassification of Financial Assets at

Fair Value through Profit or Loss Previously Measured at 0 0
Amortized Cost

Accumulated Gain (Loss) in Other Comprehensive

Income for Financial Assets Measured at Fair Value 0 0
Reclassified as Changes in Profit or Loss

Gains (Losses) from Hedging a Group of Items with

Offsetting Risk Positions 0 0

Difference between the Book Amount of Distributed

Assets and the Book Amount of the Dividend Payable 0 0

Profit (Loss) before Taxes 0 564,595

Income (Expense) from Tax 33 (a)(d) -21,360

Net Profit (Loss) from Continuing Operations 0 543,235

Gain (Loss) from Discontinued Operations, net of Tax 10 -19,092

Net Profit (Loss) for the Year 0 524,143

Earnings (Loss) per Share: 0 0
Basic Earnings (Loss) per Share: 0 0

Basic Per Ordinary Share in Continuing Operations 0 0.65

Basic Per Ordinary Share in Discontinued Operations 0 -0.023
Total Basic Earnings (Loss) per Common Share
15 0.627
Basic per Share of Investment in Continuing Operations
0 0.65
Basic per Share Investment in Discontinued Operations
0 -0.023
Total Basic Earnings (Loss) per Share Investment
15 0.627

Diluted Earnings (Loss) per Share: 0 0

Diluted per Common Share in Continuing Operations
0 0.65
Diluted per Common Share in Discontinued Operations
0 -0.023

Total Diluted Earnings (Loss) per Common Share 15 0.627

Diluted per Share Investment in Continuing Operations
0 0.65
Diluted per Share Investment in Discontinued
Operations 0 -0.023
Total Diluted Earnings (Loss) per Share Investment
15 0.627
original results, without

2021
6,459,002
-5,215,217
1,243,785
-521,669
-496,620
74,090
-32,177
-4,600
262,809

7,904

-237,898

-27,719
-11,746

-6,650
-23,024
-29,674

-4,316
-33,990
0

-0.035
 In this sheet, you will develop the accounting
operations

CASE 1
It has been identified that a provision has been
recognized

GLOSS ACCOUNT
For sending income to deferred 59
liabilities
49

Comment 1:
An entity shall recognize the consideration received
from the contract, the recognized liability represents
the obligation

Comment 2:
An entity shall update the measurement of the liability
for revenue from ordinary activities)

CASE 2
It has been identified that 5% of ga has been
recognized

GLOSS ACCOUNT
Recognition of loss due to exchange 676
rate difference
776

Comment:
According to IAS 21, the monetary item represents a
reporting entity, this exchange difference will be
recognized
CASE 3
A 3% expenditure has been wrongly recognized.
The company ALICORP has recognized a 3% expense
GLOSS ACCOUNT
Mobility expenses 631
104
By destination 94
791

CASE 4

Profits have been paid to managers and collaborated

TOTAL PROFITS TO MANAGERS AND COLLABORATORS 5% OVERESTIMATE FOR PROFITS PAID

TO

GLOSS ACCOUNT
Reversal of the seat due to the 413
participation of workers
622
Return of money for the payment of 104
profits
413
Reversal of destiny, reduction of 791
administrative expenditure
94
Comment:
According to IAS 8, retrospective application consists of applying to the elements of the
financial statements, as if the statement
bles in their income statement based on the 4 statements (problems) posed in the academic task (or
comments) to explain the operations performed. Remember to mark the paragraphs

Income statement that does not comply with the provisions of IFRS 15 given that the control of 10% of
income

DENOMINATION HAS TO HAVE

ACCUMULATED RESULTS 733,317.30
DEFERRED LIABILITIES 733,317.30

of a customer as a liability until one of the events in paragraph 15 occurs or until the entity's criteria for
transferring goods or services in the future or repaying the consideration received are met. In cash at the
end of each presentation period for changes in expectations about the amount of

finance due to exchange rate difference, when in reality it is a 5% loss due to exchange rate difference.

DENOMINATION HAS TO HAVE

Exchange rate difference 423.25
Difference in change 423.25

commitment to convert one currency into another, which exposes the reporting entity to a loss or loss in
profit or loss.

deductible for mobility that does not have the respective support, which would qualify as a non-
deductible expense
r mobility as deductible
DENOMINATION HAS TO HAVE
Transport, postage and travel expenses - 14,926.32
Current accounts in financial institutions - 14,926.32
Administrative Expenses - 14,926.32
Charges attributable to cost and expense accounts - 14,926.32

res on a utility that is overestimated by 5%. Apply IAS 8 as it relates to “error”

S 27850
MANAGERS AND EMPLOYEES 1392.5

DENOMINATION HAS TO HAVE

Employees' contributions payable 1,392.50
Other remuneration 1,392.50
Current accounts in financial institutions 1,392.50
Employees' contributions payable 1,392.50
Charges attributable to cost and expense accounts 1,392.50
Administrative Expenses 1,392.50

apply a new accounting policy to transactions, other events and conditions as if it had occurred or errors
committed in prior periods had never been committed,
mica 2. To do this, work in an orderly manner, following the order of the posed cunaidos. Use the
accounting standards that apply to each problem.

These provisions have not been transferred to the customer.

TOTAL INCOME10
% of the provisioned income

paragraph 9 are fulfilled later (see paragraph 14). Depending on the facts and circumstances of any given
case, the liability will be measured at the amount of consideration received from the customer.

refunds. An entity shall recognise the corresponding adjustments as revenue from activities.

95%
NET EXCHANGE DIFFERENCE 8,465
95 5 100
8041.75 423.25 8465
5% for exchange rate difference

anance from fluctuations in the exchange rate between currencies. Therefore, in the financial statements

cible.
res” and apply it retrospectively (current period and prior period).

always complicated. Retrospective restatement consists of correcting the recognition, measurement and
reporting
with colors and support of texts

7,333,173.0
0
733,317.30

substances related to the

ordinary (or reductions of

consolidated assets of the entity

disclosure of the amounts of
Once the new accounting entries have been made, with the corrected amounts, reformulate the income
statement and
present it on this sheet.
ated and
CTA CODE
10
101
102
103 1031
1032 104
1041 1042
105 1051
106 1061
1062 107
1071 1072
1073
11
111 1111
11111 11112 1112
11121 11122
1113 11131
11132 1114
11141 11142
1115 11151
11152 112
1121 11211
11212 113
1131 11311
11312 1132
11321 11322
12
121 1211
1212
1213
1214
122
123 1232
1233
1234
13
131 1311
1312
1313
1314 132 1321
133 1331
1332 1333
14
141 1411
1412 1413
1419 142
1421 14211
14212 14213 14214 14215 14216
14217 14218 1422
143 1431
1432 1433
149
16
161 1611
1612 162 1621
1622
1623 1624
1629 163 1631
1632 1633
164 1641
1642 1643
1649 165 1651
1652
1653
1654 1655
1659 166 1661 16611 16612
1662 16621 16622 167
1671
1672
1673 1674
1675 169 1691
1699
17
171 1711
1712 173
1731 1732
1733 174
1741
1742 1743
1749 175
1751
1752 1753
1754 1755
1759 176
1761 17611
17612 1762
17621 17622
179
18
181
182
183
184
185
189
19
191 1911
1913 192
1921
1923 193
1931 1932
1933 1939
194 1941
1942
1943
1944
1945 1946
1949 195
1951
1953
1954
1955 1956
1959
20
201 2011
20111 20114
21

211 2111
21111 21113 21114 215 2151
21511
22
221
222
23
231 2311
23111 23113 235 2351 23511
24
241 2411
24111
24114
25
251
252
2521
2522
2523
2524
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26
261
262
27
271
2711
27111
27112
27114 2712
27121
27122 27123 27124
272
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27212 27213 27214
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27222 2723
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27233 2724
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27252 2726
27261
27262 2727
27271
27272 2728
27281
27282 2729
27291
27292
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2731
27311
27312 2732
27321
27322 2733
27331
27332 2734
27341
27342 2735
27351
27352 2739
27391
27392
274
2741
27411
27413
27414 2742
27421
27423
27424 275
2752 27521
27522 27523
276 2760
27601 27602
27603 2762
27621 27622
27623 2763
27631 27632
27633 2764
27641 27642
2765 27651
27652 2766
27661 27662
2767 27671
27672 277
2771 27711
27712 2772
27721 27722
2773 27731
27732 2774
27741 27742
2775 27751
27752
2779
27791
27792
278
2781
27811
27813 2782
27821
27823
279
2791
27910
27911
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27913 2793
27930
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27934
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27937
27938 2794
27941
27942
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27945
27949 2795
27951
27952
28
281
284
285
286
29
291
2911
29111
292 2921
29211 29213
2925 29251
293 2931
2932 294
2941 29411
29413 2945
295 2951
29511 296
2961 2962
2963 297
2971
2972 298
2981
2982 2983
2984
30
301 3011
30221 30224
302 3021
3022 30221
30224 30225
3023 30231
30234 30235
3024
30241 30244
30245 3028
30281
30284 30285
303
3031
30311
30314 3032
30321
30324 304
3041
30411
30414
30415 3042
30421 30424
30425 308
3081
30811
30814 3082
30821
30824
31
311
3111
31111 31112
31114 3112
31121 31122
31124 312
3121
31211 31212
31213
31214 313
3131
31311
31312 31313
31314
32
321
3211
32111
32112 32114
3212
32121
32122 32123
32124 322
3220
32201 32202
32203 3221
32211
32212 32213
3222
32221
32222 3223
32231 32232
32233 3224
32241 32242
32243 3225
32251 32252
3226
32261 32262
3227
32271 32272
3228 32281
32282 323
3230 32301
32302 3232
32321 3233
32331 32332
3234 32341
32342 3235
32351 32352
3236 32361
32362 33
330 3301
33011 33012
33013 33014
3302 33021
33022 33023
33024 331
3311 33111
33112 332 3321
33211 33212
33213 3324
33241 33242
33243 3325
33251 33252
33253 333
3331
33311
33312 33313
334
3341
33411
33412 3342
33421
33422 335
3351
33511
33512 3352
33521
33522 336
3361
33611
33612 3362
33621
33622 3363
33631
33632 3364
33641
33642 3369
33691
33692 337
3371
33711
33712 3372
33721 33722
338
3381
3382
3383
3386
3387
339
3391
3392
33921
33922 3393
33931
33932
34
341
3411
34111
34112 3412
34121
34122 3419
34191
34192 342
3421
34211
34212 3422
34221
34222 343
3431
34311
34312 344
3441
34411 34412
34413
3442 34421
34422 34423 345
3451 34511
34512 3452
34521 34522
347 3471
349 3491
34911 34912
35
351 3511
35111 35113
35114 3512
35121 35123
35124 352
3521 35211
35213 35214
3522 35221
35223 35224
36
361 3611
36111 36112
3612 36121
36122 36123
3613 36131
36132 36133
362 3621
36211 36212
3622
36221 36222
36223 363
3631 36311
36312 3632
36321 36322
36323 3633
36331 36332
36333 3634
36341 36342
3635 36351
36352 3636
36361 36362
364 3640
36401 36402
36403 33404
36405 36406
36407 36408
3641 36411
36412 3642
36421
36422
36423
36424
36425
36426
36427 36428
36429 3643
36431
36432 36433
3644
36441
36442 3645
36451
36452 3646
36461
36462 3647
36471 38472
38473
38474 3649
36491
36492 365
3651
36511
36512 3652
36521
36522 3653
36531
36532 3654
36541
36542
36543 3655
36551 36552
3657 3659 36591 36592 366
3661 36611
36613 3662 36621
36622 367
3671 36711
3672 36721
3673 36731
37
371 3711
3712 372 3721
3722 373
3731
3732
38
381 3811
3812
3813 382 3821
3822 3823
3829
39
391 3911
39111 39112
39113 392
3921
39211 39212
39213 393
3932
39321 39322
39323 3933
39331 39332
39333 3934
39341
39342 3935
39351 38352
3936
39361 39362
394
3941
39410
39411
39412
39413 39414
39415 395
3952
39520
39521
39522
39523
39524
39525
39526
39527
39528
39529 3953
39530
39531
39532
39533
39534
39535
39536
39537
39538 3954
39540
39541
39542 3955
39550
396
3961
39611
39612
39613
39614
39615
39619 3962
39621
39622
39623
39624
39625
39629 3963
39633 39634
39635 398
3981
39811
40
401
4011
40111
40112
40113
40114 4012
4015 40151
40152 4017
40171 40172
40173 40174
40175 4018
40181 40182
40183 40184
40185 40186
40189 402
403 4031
4032
4033
4034 4039
405 406
4061 40611
40612 40613 40614 40615 40616 4062
4063 40631 40632
40633 40634
40635 409
41

411
4111 4112
4113 4114
4115 413 415
4151 4152
4153 417 419
42
421 4211
4212 422 423 424
43
431 4311
4312 432 4321 433 4331 434
4341
44
441 4411
14211 14212 14213 14214 14215 14216 14217
14218 4412
4419 442 4421
4429
45
451
4511
4512
452
453 4531
4532
4533
4539
454
4541
4542
4543
4544
4545
4549
455
4551
45511
45512 4552
4553 45531
45532
45533
45539 4554
45541
45542
45543
45544
45545
45549
456
46
461
464
4641
4642 46421
46422
465 4651
4652 4653
4654 4655
4656 466 467 469
4691 4692
4699 47
471
472
473
474
475
476
477 4771
4772 4773
4774 4775
4776 479 4791
48
481
482
483
484
485
486
487
489
49
491 4911
4912 492 4921
4922 493 4931
4932
494
495
496
497
50
501
5011
50111
50112
50113
50114
50115
50116
50117
50118 5012
50121
50122
50123
50124
50125
50126
50127
50128
502
51
511
512
52

521
5211
5212
5213
5214
5215
5216
5217

5218
522
5221
52211
52212 5222

5223
5224
523
56
561
562
563 5631
5632 564 5641
5642 565
5651
5652
57
571 5711 57111
57112 5712
57121 57122 5713
5714 572
573
58
581
582
583
584
585
589
59
591 5911
5912 592 5921
5922
60
601 6011
602 603
6031
6032
6033
604
6041
6042
609
6091
60911
60912
60913
60914
60919 6092
60921
60922
60923
60924
60925 6093
60931
60932
60933
60934
60935 6094
60941
60942
60943
60944
60945
61
611
6111
612
6121
613
6131
6132
6133
614
6141
6142
62
621
6211
6212
6213
6214
6215
622
623
624
625
627 6271
6272
6273
6274
6275
6276
6277
628
629 6291
6292
6293
6294 62941
62942 63
631
6311
63111 63112
6312
6313
6314
6315 632
6321
6322
6323
6324
6325
6326
6327
6329 633
634
6341
6342 63421 63432
6343 6344
6345 635
6351
6352
6353
6354 6355
6356 636 6361
6362
6363
6364
6365 6366
6367 637 6371
6372
6373 638
639 6391
6392
64
641 6411
6412
6413
6414
6415
6416
6419 642 643
6431
6432 6433
6434
6439
644 6442
6443 645 6451
6452
6453
6454
65
651
652
653
654
655 6551
65511 65512 65513 65514 65515
65516 6552 65521 65522 65523
65524 65525 656 658
659 6591
6592
66
661 6611
6612
6613 66131 66132 66133 66134
662 6621
6622
67
671
6711
6712
6713
6714
672
673 6731
67311
67312
6732
6733
6734
6735
6736 674 6741
675
676
677 6771
6772
6773 678 6781
6782 679 6791
6792
6793
68
681 6811
68111
68112 68113
682 6821
68211 682111
682112 682113 6822 68221
682211
682212
682213 68222
682221
682222
682223 68223
682231
682232 68225
682251
682252
683
6831
68311
683111
683112 68312
683121
683122 68313
683131
683132 68315
683351
683152
684
6841
68410
68411
68412
68413
68414
68415
68416
6842
68420
68421
68422
68423
68424
68425
68426
6843
68430 68431
68432 685
6851
68511
68512 6852
68521 68522
686
6861
68611
68612
68613
68614 68615
68619 6862
68621
68622
68623
68624 68625
68629 687
6871
68711
68712
68713 68714
68715 6873
68731 68732
688
6882
68812
68813 6882
68820
68821
68822 68823
68824
68825 68826
68827
68828 6883
68830
68831
68832
68833
68834
68835
68836 68837
68838 6884
68841
68842
68843
68844
68845 68846
68847 6889
68891
68892 689
6891
68911
68912 6892
68921
68922 6893
6894 68941
68942 6896
68961
68962 6897
68971 68972
6899
69
691
6911 69111
69112 6912
69121 69122
692 6921
69211 69212
6922 69221
69222 6923
69231 69232
6924 6925
693 6931
69311 69312
6932 69321
69322 694
6941 69411
69412 6942
69421 69422
695 6951
6952
6953
6954
6955
6956
6957
6958
70
701 7011
70111
70112 7012
70111 70112
702
7021
70211
70212 7022
70221 70222
703
7031
70311
70312 7032
70321 70322
704
7041
70411
70412 7042
70421 70422 709 7091
70911
70912 7092
70921
70922 7093
70931 70932
7094
70941
70942 7095
70951 70952
7096
70961 70962
71
711 7111
712 7121
7122 713 7131 714 7141
7142 715 7151 72 721
7211 722
7220 7221
7222 7223
7224 7225
723 7231
7232 7233
724 7241
7242 725 7251 72511 72512
7252 72521 72522 72523 7253
7254 72541 72542 73
731 7311
7312
74
741 7411
7412
75
751
752
753
754 7540 7541
7542
7543 7544
7545 755 7551
7552
7553 756 7561
7562
7563
7564 7565
7566 757
7571
7572 7573
7574 759 7591
7592
7593 7594
7599
76
761 7611
7612
7613 76131 76132 76133
76134 762
7621
7622
77
771
772 7721
7722
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7725
773
774
775
776
777 7771
7772
7773 778 7781
7782 779
7792
78
781
79
791
792
80
801
81
811
812
813
82
821
83
831
84
841
85
851
88
 ACCOUNT
DESCRIPTION
CASH AND CASH EQUIVALENTS
Box
Fixed funds
Cash and checks in transit
Cash in transit
Checks in transit
Current accounts in financial institutions
Current accounts operational
Current accounts for specific purposes
Other cash equivalents
Other cash equivalents
Deposits in financial institutions
Savings deposits
Term deposits
Funds subject to restriction
Guaranteed funds
Funds withheld by order of the authority
Other funds subject to restriction
FINANCIAL INVESTMENTS
Investments held for trading
Securities issued or guaranteed by the State
Cost
Fair Value
Securities issued by the financial system
Cost
Fair Value
Securities issued by entities
Cost
Fair Value
Other debt securities
Cost
Fair Value
Participations in entities
Cost
Fair Value
Other financial investments
Other financial investments
Cost
Fair Value
Financial assets – Purchase agreement
Investments held for trading – Purchase agreement
Cost
Fair Value
Other financial investments
Cost
Fair Value
TRADE ACCOUNTS RECEIVABLE – THIRD PARTIES
Invoices, receipts and other receipts receivable
Not issued
Issued in portfolio
In collection
On sale
Customer advances
Bills receivable
In portfolio
In collection
On sale
TRADE ACCOUNTS RECEIVABLE – RELATED
Invoices, receipts and other receipts receivable
Not issued
In portfolio
In collection
On sale
Advances received
Advances received
Bills receivable
In portfolio
In collection
On sale
ACCOUNTS RECEIVABLE FROM STAFF, SHAREHOLDERS (PARTNERS)
AND DIRECTORS
Staff
Loans
Advance on wages
Deliveries to be accounted for
Other accounts receivable from staff
Shareholders (or partners)
Subscriptions receivable from partners or shareholders
Shareholder (or partner) A
Shareholder (or partner) B
Shareholder (or partner) C
Shareholder (or partner) D
Shareholder (or partner) E
Shareholder (or partner) F
Shareholder (or partner) G
Shareholder (or partner) H
Loans
Directors
Loans
Advance of diets
Deliveries to be accounted for
Various
MISCELLANEOUS ACCOUNTS RECEIVABLE – THIRD PARTIES
Loans
With guarantee
No warranty
Claims against third parties
Insurance companies
Conveyors
Public services
Tributes
Others
Interest, royalties and dividends
Interests
Royalties
Dividends
Deposits granted as security
Loans from financial institutions
Loans from non-financial institutions
Security deposits for rent
Other security deposits
Sale of fixed assets
Real estate investment
Investment Properties
Property, plant and equipment
Intangibles
Biological assets
Other fixed assets
Assets by financial instruments
Primary financial instruments
Cost
Fair value
Derivative financial instruments
Cost
Fair value
Taxes to be credited
Income tax advance payments
Payments on ITAN account
VAT to be credited on purchases
VAT to be accredited for non-domiciled persons
Works for taxes
Other miscellaneous accounts receivable
Deliveries to third parties to be accounted for
Other miscellaneous accounts receivable
MISCELLANEOUS ACCOUNTS RECEIVABLE – RELATED
Loans
With guarantee
No warranty
Interest, royalties and dividends
Interests
Royalties
Dividends
Deposits granted as security
Loans from financial institutions
Loans from non-financial institutions
Security deposits for rent
Other security deposits
Sale of fixed assets
Real estate investment
Investment Properties
Property, plant and equipment
Intangibles
Biological assets
Other fixed assets
Assets by financial instruments
Primary financial instruments
Cost
Fair value
Derivative financial instruments
Cost
Fair value
Other miscellaneous accounts receivable
SERVICES AND OTHERS CONTRACTED IN ADVANCE
Financial costs
Insurance
Rentals
Premiums paid for options
Maintenance of fixed assets
Other expenses contracted in advance
ESTIMATION OF DOUBTFUL ACCOUNTS
Trade accounts receivable – Third parties
Invoices, receipts and other receipts receivable
Bills receivable
Trade accounts receivable – Related
Invoices, receipts and other receipts receivable
Bills receivable
Accounts receivable from staff, shareholders (partners) and directors Staff
Shareholders (or partners)
Directors
Various
Miscellaneous accounts receivable – Third parties
Loans
Claims against third parties
Interest, royalties and dividends
Deposits granted as security
Sale of fixed assets
Assets by financial instruments
Other miscellaneous accounts receivable
Miscellaneous accounts receivable – Related
Loans
Interest, royalties and dividends
Deposits granted as security
Sale of fixed assets
Assets by financial instruments
Other miscellaneous accounts receivable
MERCHANDISE
Goods
Goods
Cost
Fair value
FINISHED PRODUCTS
Finished products
Finished products
Cost
Cost of financing
Fair value
Inventory of completed services
Services completed
Cost
BY-PRODUCTS, WASTE AND SCRAP
By-products
Waste and garbage
PRODUCTS IN PROCESS
Products in process
Products in process
Cost
Cost of financing
Inventory of services in process
Services in progress
Cost
RAW MATERIALS
Raw materials
Raw materials
Cost
Fair value
AUXILIARY MATERIALS, SUPPLIES AND SPARE PARTS
Auxiliary materials
Supplies
Fuels
Lubricants
Energy
Other supplies
Spare parts
PACKAGING AND PACKING
Packaging
Packaging
NON-CURRENT ASSETS HELD FOR SALE
Investment Properties
Lands
Cost
Revaluation
Fair value
Buildings
Cost
Revaluation
Financing costs
Fair value
Property, plant and equipment
Production plant in production
Cost
Revaluation
Cost of financing
Fair value
Production plant under development
Cost
Revaluation
Cost of financing
Fair value
Lands
Cost
Revaluation
Buildings
Cost
Revaluation
Cost of financing
Machinery and operating equipment
Cost
Revaluation
Cost of financing
Transport units
Cost
Revaluation
Furniture and household goods
Cost
Revaluation
Diverse teams
Cost
Revaluation
Replacement tools and units
Cost
Revaluation
Works in progress
Cost
Revaluation
Intangibles
Concessions, licenses and rights
Cost
Revaluation
Patents and industrial property
Cost
Revaluation
Computer programs (software)
Cost
Revaluation
Exploration and development costs
Cost
Revaluation
Formulas, designs and prototypes
Cost
Revaluation
Other intangible assets
Cost
Revaluation
Biological assets
Biological assets in production
Cost
Financing costs
Fair value
Biological assets in development
Cost
Financing costs
Fair value
Accumulated Depreciation – Investment Properties
Buildings
Cost
Revaluation
Cost of financing
Accumulated depreciation – Property, plant and equipment
Production plant in production
Cost
Revaluation
Cost of financing
27604 Fair value
Buildings
Cost
Revaluation
Cost of financing
Machinery and operating equipment
Cost
Revaluation
Cost of financing
Transport units
Cost
Revaluation
Furniture and household goods
Cost
Revaluation
Diverse teams
Cost
Revaluation
Replacement tools and units
Cost
Revaluation
Accumulated amortization – Intangibles
Concessions, licenses and rights
Cost
Revaluation
Patents and industrial property
Cost
Revaluation
Computer programs (software)
Cost
Revaluation
Exploration and development costs
Cost
Revaluation
Formulas, designs and prototypes
Cost
Revaluation
Other intangible assets
Cost
Revaluation
Accumulated depreciation – Biological assets
Biological assets in production
Cost
Cost of financing
Biological assets in development
Cost
Cost of financing
Accumulated depreciation
Investment property
Production plant in production
Production plant under development
Lands
Buildings
Property, plant and equipment
Production plants in production
Production plant under development
Lands
Buildings
Machinery and operating equipment
Transport units
Furniture and household goods
Diverse teams
Replacement tools and units
Intangibles
Concessions, licenses and other rights
Patents and industrial property
Computer programs (software)
Exploration and development costs
Formulas, designs and prototypes
Other intangible assets
Biological assets
Biological assets in production
Biological assets in development
INVENTORIES TO BE RECEIVED
Goods
Raw materials
Auxiliary materials, supplies and spare parts
Packaging and containers
DEVALUATION OF INVENTORIES
Goods
Goods
Cost
Finished products
Finished products
Cost
Cost of financing
Inventory of completed services
Cost
By-products, waste and scrap
By-products
Waste and garbage
Products in process
Products in process
Cost
Cost of financing
Inventory of services in process
Raw materials
Raw materials
Cost
Auxiliary materials, supplies and spare parts
Auxiliary materials
Supplies
Spare parts
Packaging and containers
Packaging
Packaging
Stock to be received
Goods
Raw materials
Auxiliary materials, supplies and spare parts
Packaging and containers
FURNITURE INVESTMENTS
Investments to be held until maturity
Financial instruments representing debt
Cost
Fair value
Financial instruments representing property rights
Preferential subscription certificates
Shares representing capital stock – Common stock
Cost
Fair value
Equity participation
Shares representing capital stock – Preferred shares
Cost
Fair value
Equity participation
Investment actions
Cost
Fair value
Equity participation
Other titles representing heritage
Cost
Fair value
Equity participation
Certificates of participation in funds - Shares
Investment funds
Cost
Fair value
Mutual Funds
Cost
Fair value
Participations in joint arrangements
Joint operations
Cost
Fair value
Equity participation
Joint ventures
Cost
Fair value
Equity participation
Investment property – Purchase agreements
Financial instruments representing debt – Purchase agreement
Cost
Fair value
Financial instruments representing property rights –
Purchase agreement
Cost
Fair value
INVESTMENT PROPERTIES
Lands
Urban
Cost
Revaluation
Fair value
Rural
Cost
Revaluation
Fair value
Buildings
Buildings
Cost
Revaluation
Financing costs
Fair value
Constructions in progress
Buildings
Cost
Revaluation
Financing costs
Fair value
ASSETS BY RIGHT OF USE
Investment Properties - Financial Leasing
Lands
Cost
Revaluation
Fair value
Buildings
Cost
Revaluation
Cost of financing
Fair value
Property, plant and equipment - Financial lease
Production plant in production
Cost
Revaluation
Cost of financing
Production plant under development
Cost
Revaluation
Cost of financing
Lands
Cost
Revaluation
Buildings
Cost
Revaluation
Cost of financing
Machinery and operating equipment
Cost
Revaluation
Cost of financing
Transport units
Cost
Revaluation
Furniture and household goods
Cost
Revaluation
Diverse teams
Cost
Revaluation
Replacement tools and units
Cost
Revaluation
Property, plant and equipment - Operating lease
Production plant in production
Cost
Revaluation
Lands
Cost
Buildings
Cost
Revaluation
Machinery and operating equipment
Cost
Revaluation
Transport units
Cost
Revaluation
Diverse teams
Cost
Revaluation
PROPERTY, PLANT AND EQUIPMENT
Production plant
Production plant in production
Cost
Revaluation
Cost of financing
Fair value
Production plant under development
Cost
Revaluation
Cost of financing
Fair value
Lands
Lands
Cost
Revaluation
Buildings
Buildings
Cost
Revaluation
Cost of financing
Facilities
Cost
Revaluation
Cost of financing
Improvements to leased premises.
Cost
Revaluation
Cost of Financing
Machinery and operating equipment
Machinery and operating equipment
Cost
Revaluation
Cost of financing
Transport units
Motor vehicles
Cost
Revaluation
Non-motorized vehicles
Cost
Revaluation
Furniture and household goods
Furniture
Cost
Revaluation
Equipment
Cost
Revaluation
Diverse teams
Information processing equipment
Cost
Revaluation
Communication team
Cost
Revaluation
Safety equipment
Cost
Revaluation
Environmental team
Cost
Revaluation
Other teams
Cost
Revaluation
Replacement tools and units
Tools
Cost
Revaluation
Replacement units
Cost
Revaluation
Units to be received
Machinery and operating equipment
Transport equipment
Furniture and household goods
Diverse teams
Replacement tools and units
Works in progress
Land adaptation
Buildings in progress
Cost
Cost of financing
Machinery in assembly
Cost
Cost of financing
INTANGIBLES
Concessions, licenses and other rights
Concession fees
Cost
Revaluation
Licenses
Cost
Revaluation
Other rights
Cost
Revaluation
Patents and industrial property
Patents
Cost
Revaluation
Brands
Cost
Revaluation
Computer programs (software)
Computer applications
Cost
Revaluation
Exploration and development costs
Exploration costs
Cost
Revaluation
Cost of financing
Development costs
Cost
Revaluation
Cost of financing
Formulas, designs and prototypes
Formulas
Cost
Revaluation
Designs and prototypes
Cost
Revaluation
Goodwill
Goodwill
Other intangible assets
Other intangible assets
Cost
Revaluation
BIOLOGICAL ASSETS
Biological assets in production
Of animal origin
Cost
Cost of financing
Fair value
Of plant origin
Cost
Cost of financing
Fair value
Biological assets in development
Of animal origin
Cost
Cost of financing
Fair value
Of plant origin
Cost
Cost of financing
Fair value
DEVALUATION OF FIXED ASSETS
Depreciation of investment properties
Lands
Cost
Revaluation
Buildings
Cost
Revaluation
Cost of financing
Construction in progress - buildings
Cost
Revaluation
Cost of financing
Depreciation of investment properties - Financial leasing
Lands
Cost
Revaluation
Buildings
Cost
Revaluation
Cost of financing
Impairment of property, plant and equipment - Financial lease
Lands
Cost
Revaluation
Buildings
Cost
Revaluation
Cost of financing
Machinery and operating equipment
Cost
Revaluation
Cost of financing
Transport units
Cost
Revaluation
Furniture and household goods
Cost
Revaluation
Diverse teams
Cost
Revaluation
Impairment of property, plant and equipment
Production plant in production
Cost
Production plant in production - Revaluation
Production plant in production - Financing cost
Production plant in production - Fair value
Production plant under development - Cost
Production plant under development - Revaluation
Production plant under development - Financing cost
Production plant under development - Fair value
Lands
Cost
Revaluation
Buildings
Buildings - Cost
Buildings - Revaluation
Buildings - Financing cost
Facilities - Cost
Facilities - Revaluation
Facilities - Financing cost
Leasehold improvements - Cost
Leasehold improvements - Revaluation
Leasehold improvements - Financing cost
Machinery and operating equipment
Cost
Revaluation
Cost of financing
Transport units
Cost
Revaluation
Furniture and household goods
Cost
Revaluation
Diverse teams
Cost
Revaluation
Replacement tools and units
Tools - Cost
Tools - Revaluation
Replacement units - cost
Replacement Units - Revaluation
Works in progress
Cost
Revaluation
Depreciation of intangibles
Concessions, licenses and other rights
Cost
Revaluation
Patents and industrial property
Cost
Revaluation
Computer programs (software)
Cost
Revaluation
Exploration and development costs
Cost
Revaluation
Cost of financing
Formulas, designs and prototypes
Cost
Revaluation
Goodwill
Other intangible assets
Cost
Revaluation
Depreciation of biological assets
Biological assets in production
Cost
Cost of financing
Biological assets in development
Cost
Cost of financing
Impairment of investment assets
Investments to be held until maturity
Cost
Financial investments representing property rights Cost
Other financial investments
Cost
DEFERRED ASSETS
Deferred income tax
Deferred income tax – Equity
Deferred income tax – Results
Deferred employee contributions
Deferred employee contributions – Equity
Deferred employee profit sharing – Results Deferred interest
Unearned interest on transactions with third parties Unearned interest on
discounted value measurement OTHER ASSETS
Art and cultural assets
Works of art
Library
Others
Miscellaneous
Coins and Jewels
Goods delivered on loan
Assets received in payment (awarded and realizable)
Others
ACCUMULATED DEPRECIATION AND AMORTIZATION
Accumulated depreciation investment properties Buildings
Cost
Revaluation
Cost of financing
Accumulated depreciation of investment properties - Financial leasing of buildings
Cost
Revaluation
Cost of financing
Accumulated depreciation of property, plant and equipment - Financial leasing of buildings
Cost
Revaluation
Cost of financing
Machinery and operating equipment
Cost
Revaluation
Cost of financing
Transport units
Cost
Revaluation
Furniture and household goods
Cost
Revaluation
Diverse teams
Cost
Revaluation
Accumulated depreciation - Operating lease
Right-of-use assets - operating lease
Producing plants
Lands
Buildings
Machinery and operating equipment
Transport units
Diverse teams
Accumulated depreciation of property, plant and equipment
Accumulated depreciation - Cost
Producing plants
Buildings
Facilities
Improvements in leased premises
Machinery and operating equipment
Transport units
Furniture and household goods
Diverse teams
Tools
Replacement units
Property, plant and equipment - Revaluation
Producing plants
Buildings
Facilities
Improvements in leased premises
Machinery and operating equipment
Transport units
Furniture and household goods
Diverse teams
Replacement tools and units
Property, plant and equipment - Financing cost
Producing plants
Buildings
Machinery and operating equipment
Property, plant and equipment - Fair value
Producing plants
Accumulated amortization
Intangibles – Cost
Concessions, licenses and other rights
Patents and industrial property
Computer programs (software)
Exploration and development costs
Formulas, designs and prototypes
Other intangible assets
Intangibles – Revaluation
Concessions, licenses and other rights
Patents and industrial property
Computer programs (software)
Exploration and development costs
Formulas, designs and prototypes
Other intangible assets
Intangibles – Financing costs
Computer programs
Exploration costs
Development costs
Accumulated depreciation - Biological assets in production
Biological assets in production - Cost
Biological assets in production
TAXES, COMPENSATIONS AND CONTRIBUTIONS TO THE PUBLIC PENSION AND HEALTH SYSTEM PAYABLE
National Government
General sales tax
VAT – Own account
VAT – Services provided by non-residents
IGV – Perception regime
40115 VAT – Imports
40116 IGV – Intended for taxable operations
Selective consumption tax
Customs duties
Customs duties
Other tariff rights
Income tax
Third category income
Fourth category income
Fifth category income
Non-resident income
Other withholdings
Other taxes and compensation
Financial transaction tax
Tax on casino games and slot machines
Fees for the provision of public services
Royalties
Dividend tax
Temporary tax on net assets
Other taxes
Tax certificates
Public institutions
ESSALUD
ONP
Contribution to SENATI
Contribution to SENCICO
Other institutions
Regional governments
Local governments
Taxes
Vehicle property tax
Tax on betting
Tax on games
Excise tax
Property tax
Tax on non-sporting public events
Contributions
Rates
Opening license for establishments
Public transport
Vehicle parking
Public services or taxes
Administrative services or rights
Other administrative costs and interest
REMUNERATION AND SHARES PAYABLE
Remunerations payable
Salaries and wages payable
Commissions payable
Remuneration in kind payable
Gratuities payable
Holidays to pay
Employees' contributions payable
Social benefits of workers to be paid
Compensation for length of service
Advance compensation for length of service
Pensions and retirements
Pension fund administrators
Other remuneration and shares payable
THIRD PARTY TRADE ACCOUNTS PAYABLE
Invoices, receipts and other receipts to be paid
Not issued
Issued
Advances to suppliers
Bills payable
Fees payable
TRADE RELATED ACCOUNTS PAYABLE
Invoices, receipts and other receipts to be paid
Not issued
Issued
Advances granted
Advances granted
Bills payable
Bills payable
Fees payable
Fees payable
ACCOUNTS PAYABLE TO SHAREHOLDERS (PARTNERS, PARTICIPANTS) AND DIRECTORS
Shareholders (partners, participants)
Loans
Shareholder (or partner) A
Shareholder (or partner) B
Shareholder (or partner) C
Shareholder (or partner) D
Shareholder (or partner) E
Shareholder (or partner) F
Shareholder (or partner) G
Shareholder (or partner) H
Dividends
Other accounts payable
Directors
Subsistence allowance
Other accounts payable
FINANCIAL OBLIGATIONS
Loans from financial institutions and other entities
Financial institutions
Other entities
Financial leasing contracts
Bonds issued
Bonds issued
Securitized bonds
Commercial papers
Other obligations
Other financial instruments payable
Letters
Commercial papers
Bonds
Promissory notes
Conformed invoices
Other financial obligations
Financing costs payable
Loans from financial institutions and other entities
Financial institutions
Other entities
Financial leasing contracts
Bonds issued
Bonds issued
Securitized bonds
Commercial papers
Other obligations
Other financial instruments payable
Letters
Commercial papers
Bonds
Promissory notes
Conformed invoices
Other financial obligations
Loans with repurchase commitments
MISCELLANEOUS ACCOUNTS PAYABLE – THIRD PARTIES
Third party claims
Liabilities from financial instruments
Primary financial instruments
Derivative financial instruments
Trading Portfolio
Hedging instruments
Liabilities for purchase of fixed assets
Real estate investments
Investment Properties
Assets acquired under financial lease
Property, plant and equipment
Intangibles
Biological assets
Participation of third parties in joint agreements
Deposits received as security
Other miscellaneous accounts payable
Government subsidies
Conditional donations
Other accounts payable
MISCELLANEOUS ACCOUNTS PAYABLE – RELATED
Loans
Financing costs
Advances received
Royalties
Dividends
Deposits received as security
Liability for purchase of fixed assets
Real estate investments
Real estate investments
Assets acquired under financial lease
Property, plant and equipment
Intangibles
Biological assets
Other miscellaneous accounts payable
Other miscellaneous accounts payable
PROVISIONS
Provision for litigation
Provision for decommissioning, retirement or rehabilitation of fixed assets
Provision for restructurings
Provision for environmental protection and remediation
Provision for social responsibility expenses
Provision for guarantees
Provision for right-of-use assets
Other provisions
DEFERRED LIABILITIES
Deferred income tax
Deferred income tax – Equity
Deferred income tax – Results
Deferred employee contributions
Deferred employee contributions – Equity
Deferred employee contributions – Results
Deferred interest
Unearned interest on transactions with third parties
Unearned interest on discounted value measurement Gain on sale with parallel financial lease Deferred subsidies received
Deferred income
Deferred costs
CAPITAL
Share capital
Actions
Shareholder A
Shareholder B
Shareholder C
Shareholder D
Shareholder E
Shareholder F
Shareholder G
Shareholder H
Participations
Partner A
Partner B
Partner C
Partner D
Partner E
Partner F
Partner G
Partner H
Treasury shares
INVESTMENT ACTIONS
Investment actions
Treasury Investment Shares
ADDITIONAL CAPITAL
Share premiums (discounts)
Shareholder (or partner) A
Shareholder (or partner) B
Shareholder (or partner) C
Shareholder (or partner) D
Shareholder (or partner) E
Shareholder (or partner) F
Shareholder (or partner) G
Shareholder (or partner) H
Capitalizations in process
Contributions
Monetary Contributions
Non-monetary contributions
Reservations
Debts
Utilities
Capital reductions pending formalization
UNREALIZED RESULTS
Difference in exchange rate of permanent investments in foreign entities
Financial instruments – Hedging
Result in financial assets or liabilities held for trading
Revenue
Loss
Result in other assets or liabilities from financial investments
Revenue
Loss
Result in financial assets or liabilities held for trading – Conventional purchase or sale settlement date
Revenue
Loss
REVALUATION SURPLUS
Revaluation surplus
Investment property
Direct acquisition
Financial leasing
Property, plant and equipment
Direct acquisition
Financial leasing
Intangibles
Right-of-use assets - operating lease
Revaluation surplus – Shares received
Participation in revaluation surplus – Investments in related entities
RESERVATIONS
Reinvestment
Legal
Contractual
Statutory
Optional
Other reservations
ACCUMULATED RESULTS
Undistributed earnings
Retained earnings
Income from previous years
Accumulated losses
Accumulated losses
Expenses from previous years
SHOPPING
Goods
Goods
Raw materials
Auxiliary materials, supplies and spare parts
Auxiliary materials
Supplies
Spare parts
Packaging and containers
Packaging
Packaging
Costs associated with purchases
Costs associated with the purchase of merchandise
Transport
Insurance
Customs duties
Commissions
Other costs
Costs associated with the purchase of raw materials
Transport
Insurance
Customs duties
Commissions
Other costs
Costs associated with the purchase of materials, supplies and spare parts
Transport
Insurance
Customs duties
Commissions
Other costs
Costs associated with the purchase of containers and packaging
Transport
Insurance
Customs duties
Commissions
Other costs
VARIATION IN INVENTORIES
Goods
Goods
Raw materials
Raw materials
Auxiliary materials, supplies and spare parts
Auxiliary materials
Supplies
Spare parts
Packaging and containers
Packaging
Packaging
PERSONNEL AND DIRECTORS EXPENSES
Remunerations
Salaries and wages
Commissions
Remuneration in kind
Gratifications
Vacation
Other remuneration
Compensation to staff
Training
Attention to staff
Security, social security and other contributions
Health benefits scheme
Pension system - Company contribution
Supplementary insurance for hazardous work, work accidents and occupational diseases
Life insurance
Private health insurance – EPS and other private insurance
Fisherman's Social Security Benefits Fund
Contributions to SENATI
Board of Directors remuneration
Social benefits for workers
Compensation for length of service
Pensions and retirements
Other post-employment benefits
Profit sharing
Current participation
Deferred participation
EXPENSES FOR SERVICES PROVIDED BY THIRD PARTIES
Transport, postage and travel expenses
Transport
Loading
Of passengers
Mail
Accommodation
Feeding
Other travel expenses
Consulting and advisory services
Administrative
Legal and tax
Auditing and accounting
Marketing
Environmental
Research and development
Production
Others
Production outsourced to third parties
Maintenance and repairs
Investment property
Right-of-use assets
Financial
Operational
Property, plant and equipment
Intangibles
Biological assets
Rentals
Lands
Buildings
Machinery and operating equipment
Transport equipment
Furniture and household goods
Diverse teams
Basic services
Electrical energy
Gas
Water
Phone
Internet
Radio
Wire
Advertising, publishing, public relations
Advertising
Publications
Public relations
Contractor Services
Other services provided by third parties
Bank charges
Laboratory expenses
TAX EXPENSES
National Government
General sales tax and selective consumption tax
Financial transaction tax
Temporary tax on net assets
Tax on casino games and slot machines
Mining royalties
Canons
Others
Regional Government
Local government
Property tax
Municipal taxes and public safety
Vehicle property tax
Operating license
Others
Other tax expenses
Contribution to SENCICO
Others
Expenses on tax debt
Interests
interest - fractionation
Fines
Coasts and others
OTHER MANAGEMENT EXPENSES
Insurance
Royalties
Subscriptions
Licenses and rights of validity
Net cost of disposal of fixed assets and discontinued operations
Net cost of disposal of fixed assets
Real estate investments
Investment Properties
Right-of-use assets - financial lease
Property, plant and equipment
Intangibles
Biological assets
Discontinued operations – Abandonment of assets
Investment Properties
Right-of-use assets - Financial leasing
Property, plant and equipment
Intangibles
Biological assets
Supplies
Environmental management
Other management expenses
Donations
Administrative sanctions
LOSS ON MEASUREMENT OF NON-FINANCIAL ASSETS AT FAIR VALUE
realizable asset
Goods
Finished products
Non-current assets held for sale
Investment Properties
Property, plant and equipment
Intangibles
Biological assets
Fixed assets
Investment Properties
Biological assets
FINANCIAL EXPENSES
Expenses on borrowing operations and others
Loans from financial institutions and other entities
Financial leasing contracts
Issuance and placement of instruments representing debt and equity
Sold or discounted documents
Loss from derivative financial instruments
Interest on loans and other obligations
Loans from financial institutions and other entities
Financial institutions
Other entities
Financial leasing contracts
Other financial instruments payable
Sold or discounted documents
Bonds issued
Trade obligations
Expenses in factoring operations
Loss on instruments sold
Discounts granted for early payment
Exchange rate difference
Loss on measurement of financial assets and liabilities at fair value
Investments held for trading
Other financial investments
Others
Participation in results of related entities
Participation in the results of subsidiaries and associates under the equity method
Interests in joint ventures
Other financial expenses
Option premiums
Financial expenses in discounted value measurement
Financial expenses in updating assets for right of use
VALUATION AND IMPAIRMENT OF ASSETS AND PROVISIONS
Depreciation of investment properties
Buildings
Cost
Revaluation
Cost of financing
Depreciation of right-of-use assets - financial lease
Investment Properties
Buildings
Cost
Revaluation
Cost of financing
Property, plant and equipment
Buildings
Cost
Revaluation
Cost of financing
Machinery and operating equipment
Cost
Revaluation
Cost of financing
Transport units
Cost
Revaluation
Diverse teams
Cost
Revaluation
Depreciation of right-of-use assets - operating lease Depreciation of right-of-use assets - operating lease Buildings
Cost
Revaluation
Machinery and operating equipment
Cost
Revaluation
Transport units
Cost
Revaluation
Diverse teams
Cost
Revaluation
Depreciation of property, plant and equipment
Depreciation of property, plant and equipment - Cost
Producing plants
Buildings
Machinery and operating equipment
Transport units
Furniture and household goods
Diverse teams
Replacement tools and units
Depreciation of property, plant and equipment - Revaluation
Producing plants
Buildings
Machinery and operating equipment
Transport units
Furniture and household goods
Diverse teams
Replacement tools and units
Depreciation of property, plant and equipment - Financing costs
Producing plants
Buildings
Machinery and operating equipment
Depreciation of biological assets in production
Depreciation of biological assets in production - cost
Biological active ingredients of animal origin
Biological active ingredients of plant origin
Depreciation of biological assets in production - financing cost
Biological active ingredients of animal origin
Biological active ingredients of plant origin
Amortization of intangibles
Amortization of intangibles – Cost
Concessions, licenses and other rights
Patents and industrial property
Computer programs (software)
Exploration and development costs
Formulas, designs and prototypes
Other intangible assets
Amortization of intangibles – Revaluation
Concessions, licenses and other rights
Patents and industrial property
Computer programs (software)
Exploration and development costs
Formulas, designs and prototypes
Other intangible assets
Asset Valuation
Estimate of doubtful accounts receivable
Trade accounts receivable – Third parties
Trade accounts receivable – Related
Accounts receivable from staff, shareholders (partners) and directors
Miscellaneous accounts receivable – Third parties
Miscellaneous accounts receivable – Related
Impairment of investment assets
Investments to be held until maturity
Financial instruments representing legal entities
patrimonial
Impairment of assets
Depreciation of investment property
Buildings
Constructions in progress
Impairment of assets for right of use - financial lease
Production plant in production
Production plant under development
Lands
Buildings
Machinery and operating equipment
Transport units
Furniture and household goods
Diverse teams
Replacement tools and units
Impairment of property, plant and equipment
Production plant in production
Production plant under development
Lands
Buildings
Machinery and operating equipment
Transport units
Furniture and household goods
Diverse teams
Replacement tools and units
Depreciation of intangibles
Concessions, licenses and other rights
Patents and industrial property
Computer programs (software)
Exploration and development costs
Formulas, designs and prototypes
Other intangible assets
Goodwill
Depreciation of biological assets in production
Biological active ingredients of animal origin
Biological active ingredients of plant origin
Provisions
Provision for litigation
Litigation Provision – Cost
Litigation provision – Financial update
Provision for decommissioning, retirement or rehabilitation of fixed assets
Provision for decommissioning, retirement or rehabilitation of fixed assets – Financial update
Provision for restructurings
Provision for environmental protection and remediation
Provision for environmental protection and remediation –
PCroosvtiosion
for environmental protection and remediation – Financial update
Provision for guarantees
Provision for guarantees – Cost
Provision for guarantees – Financial update
Provision for right-of-use assets
Provision for right-of-use lease assets
oPproevraistiióvno by assets by right of use lease
operational - financial update
Other provisions
COST OF SALES
Goods
Goods - export
Third parties
Related
Merchandise - local sale
Third parties
Related
Finished products
Finished products - Export
Third parties
Related
Finished products - Local sale
Third parties
Related
Financing costs – Finished products
Third parties
Related
Unabsorbed production costs – Finished products
Cost of inefficiency – finished products
Services completed
Services – Export
Third parties
Related
Services – local
Third parties
Related
By-products, waste and scrap
By-products
Third parties
Related
Waste and garbage
Third parties
Related
Expenses for depreciation of inventories at cost
Goods
Finished products
By-products, waste and scrap
Products in process
Raw materials
Auxiliary materials, supplies and spare parts
Packaging and containers
Inventories to be received
SALES
Goods
Goods - export sale
Third parties
Related
Merchandise - local sale
Third parties
Related
Finished products
Finished products - export sales
Third parties
Related
Finished products - local sale
Third parties
Related
Services completed
Services – export
Third parties
Related
Services – local
Third parties
Related
By-products, waste and scrap
By-products
Third parties
Related
Waste and garbage
Third parties
Related
Returns on sales
Merchandise - Export sales
Third parties
Related
Merchandise - Local sale
Third parties
Related
Finished products - Export sales
Third parties
Related
Finished products - Local sale
Third parties
Related
Rejected service inventories
Third parties
Related
By-products, waste and scrap
Third parties
Related
VARIATION IN STORED PRODUCTION
Variation in finished products
Finished products
Variation of by-products, waste and scrap
By-products
Waste and garbage
Variation in work in progress
Products in the manufacturing process
Variation in packaging and containers
Packaging
Packaging
Variation in service inventories
Inventories of services in process
PRODUCTION OF FIXED ASSETS
Investment Properties
Buildings
Property, plant and equipment
Production plant
Buildings
Machinery and other operating equipment
Transport units
Furniture and household goods
Diverse teams
Intangibles
Computer programs (software)
Exploration and development costs
Formulas, designs and prototypes
Biological assets
Biological assets in development of animal origin
Biological assets in development of plant origin
Capitalized financing costs
Financing costs – Investment properties
Production plants in development
Buildings
Financing costs – Property, plant and equipment
Production plants in development
Buildings
Machinery and other operating equipment
Financing costs – Intangibles
Financing costs – Biological assets in development
Biological active ingredients of animal origin
Biological active ingredients of plant origin
DISCOUNTS, REDUCTIONS AND BONUSES OBTAINED
Discounts, rebates and bonuses obtained
Third parties
Related
DISCOUNTS, REDUCTIONS AND BONUSES GRANTED
Discounts, rebates and bonuses granted
Third parties
Related
OTHER MANAGEMENT INCOME
Services for the benefit of staff
Commissions and brokerages
Royalties
Rentals
Producing plants
Lands
Buildings
Machinery and operating equipment
Transport units
Diverse teams
Recovery of valuation accounts
Recovery – Doubtful accounts receivable
Recovery – Depreciation of inventories
Recovery – Depreciation of investment assets
Disposal of fixed assets
Real estate investments
Investment Properties
Assets acquired under financial lease
Property, plant and equipment
Intangibles
Biological assets
Recovery of impairment of fixed asset accounts
Recovery of impairment of investment properties
Recovery of impairment of property, plant and equipment
Recovery of impairment of intangibles
Recovery of impairment of biological assets
Other management income
Government subsidies
Insurance claims
Donations
Tax refunds
Other management income
GAIN FROM MEASUREMENT OF NON-FINANCIAL ASSETS AT FAIR VALUE
realizable asset
Goods
Finished products
Non-current assets held for sale
Investment Properties
Property, plant and equipment
Intangibles
Biological assets
Fixed assets
Investment Properties
Biological assets
FINANCIAL INCOME
Gain on derivative financial instrument
Earned returns
Deposits in financial institutions
Trade accounts receivable
Loans granted
Investments to be held until maturity
Financial instruments representing property rights
Dividends
Income from factoring operations
Discounts obtained for early payment
Difference in change
Gain on measurement of financial assets and liabilities at fair value
Investments held for trading
Other investments
Others
Participation in results of related entities
Participation in the results of subsidiaries and associates under the equity method
Income from interests in joint ventures
Other financial income
Financial income in discounted value measurement
LOADS COVERED BY PROVISIONS
Cargoes covered by provisions
CHARGES ATTRIBUTABLE TO COST AND EXPENSE ACCOUNTS
Charges attributable to cost and expense accounts
Financial expenses attributable to inventory accounts
TRADE MARGIN
Trade margin
EXERCISE PRODUCTION
Production of goods
Production of services
Production of fixed assets
ADDED VALUE
Added value
GROSS OPERATING SURPLUS (GROSS INSUFFICIENCY)
Gross operating surplus (gross deficit)
OPERATING RESULT
Operating profit
RESULT BEFORE SHARES AND TAXES
Result before income tax
INCOME TAX
Income tax – Current
Income tax – Deferred
DETERMINATION OF THE RESULT OF THE FISCAL YEAR
Utility
Administrative Expenses