CEMENTOS PACASMAYO SAA | CIK:0001221029 | 3

  • Filed: 4/30/2018
  • Entity registrant name: CEMENTOS PACASMAYO SAA (CIK: 0001221029)
  • Generator: S2 Filings
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1221029/000161577418003041/0001615774-18-003041-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1221029/000161577418003041/cpac-20171231.xml
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  • ifrs-full:DisclosureOfInventoriesExplanatory

      8. Inventories

     

      (a) This caption is made up as follows:

     

        2017     2016  
        S/(000)     S/(000)  
                     
    Goods and finished products     27,386       21,427  
    Work in progress     105,882       107,882  
    Raw materials     74,477       71,248  
    Packages and packing     1,975       2,045  
    Fuel and carbon     26,986       29,033  
    Spare parts and supplies     141,623       117,643  
    Inventory in transit     4,093       3,941  
          382,422       353,219  
    Less - Provision for inventory obsolescence and net realizable value (b)     (9,402 )     (6,684 )
                     
          373,020       346,535  

     

      (b) Movement in the provision for inventory obsolescence and net realizable value is set forth below:

     

        2017     2016     2015  
        S/(000)     S/(000)     S/(000)  
                             
    Opening balance     6,684       14,055       5,146  
    Additions     3,183       1,725       9,335  
    Recoveries     (465 )     (226 )     (426 )
    Disposals           (8,870 )      
                             
    Final balance     9,402       6,684       14,055