Exhibit 99.1
AÑO DEL FORTALECIMIENTO DE LA SOBERANÍA NACIONAL
ANNEX
Monthly Position of Financial Derivatives
| Company: | CEMENTOS PACASMAYO S.A.A. |
| Information as of: | March 31, 2022 |
Details of Financial Derivative Instruments:
| Derivative Instrument (1) | Purpose (2) | Amount (3) | Asset or Liabilities Variable (4) | Currency (5) | Fair Value (b) |
| Current Month | Previous Month |
| Cross Currency Swaps | Coverage | USD 131.6 MM total | Liability: Corporate bond | PEN | 69,201,824 | 79,351,519 |
| Cross Currency Swaps | Negotiation | USD 0.4 MM total | Exchange rate | PEN | 211,820 | 242,028 |
Accumulative Gain/Loss and Fair Value (a)
| | Currency (5) | PEN |
| Total amount of profit (+)/loss(-) during the year due to Derivative Financial Instruments (6): | -2,142,000 |
Additional Information: (a) The total cumulative profit/loss as of march 31, 2022 for Derivative Financial Instruments is determined according to instructions from the Superintendency of Securities and includes the following transactions recorded in other comprehensive income and profit and loss during 2022: variation in fair value of derivative financial instruments, exchange difference, income tax and accrued commissions. (b) The amounts relating to the fair value of the Cross Currency Swaps are estimated internally in accordance with the International Financial Reporting Standards and using valuation techniques based on market data and are preliminary and subject to change. (c) All cross currency swap agreements mature in February 2023. |
Notas:
(1) Forward, Future, Options, Swap, among others.
(2) According to International Financial Reporting Standards (IFRS) are eligible for coverage or Negotiation.
(3) Notional amount or Nominal Value in Contract.
(4) If hedging derivatives cases represents the asset or liability that has being hedging and in the case of trading derivatives is the reference variable.
(5) Presentation currency of individual interim financial information.
(6) It represents total income and / or expenses of all derivative financial instruments, including: (i) income & expenses for derivative instruments accumulated in the year that are recorded in the statement of profit and loss; and (ii) the total variation accumulated at the end of period of the derivative instruments that are recorded in other comprehensive income.
