Aenza S.a.a. (AENZ) 20-F 15 Jun 20 2019 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2019shares
Cover [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Trading Symbol	GRAM
Entity Registrant Name	Grana & Montero S.A.A.
Entity Central Index Key	0001572621
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding	871,917,855
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Accounting Standard	IFRS
Document Annual Report	true
Document Transition Report	false
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Address, Country	PE
Document Shell Company Report	false
Title of 12(b) Security	Common Shares, par value s/1.00 per share
Security Exchange Name	NYSE

Consolidated Statement of Finan

Consolidated Statement of Financial Position - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	S/ 948,978	S/ 801,140
Trade accounts receivables, net	821,737	1,007,828
Work in progress, net	49,457	28,538
Accounts receivable from related parties	36,658	34,903
Other accounts receivable	444,500	588,451
Inventories, net	552,573	514,047
Prepaid expenses	11,348	10,549
Current assets before non-current assets classified as held for sale	2,865,251	2,985,456
Non-current assets as held for sale	205,418	247,798
Total current assets	3,070,669	3,233,254
Non-current assets
Trade accounts receivable, net	753,202	1,020,067
Work in progress, net	23,117	32,212
Accounts receivable from related parties	546,941	778,226
Prepaid expenses	27,934	33,697
Other accounts receivable	300,323	302,957
Investments in associates and joint ventures	37,035	257,765
Investment property	28,326	29,133
Property, plant and equipment, net	443,870	470,554
Intangible assets, net	853,315	847,095
Right-of-use assets, net	78,813
Deferred income tax asset	240,919	425,436
Total non-current assets	3,333,795	4,197,142
Total assets	6,404,464	7,430,396
Current liabilities
Borrowings	454,260	826,474
Bonds	44,737	39,167
Trade accounts payable	1,136,121	1,079,531
Accounts payable to related parties	38,916	55,941
Current income tax	47,999	25,807
Other accounts payable	635,305	632,669
Provisions	113,483	6,197
Total current liabilities	2,470,821	2,665,786
Non-current liabilities as held for sale	210,025	225,828
Total current liabilities	2,680,846	2,891,614
Non-current liabilities
Borrowings	344,806	376,198
Bonds	879,305	897,875
Other accounts payable	273,101	574,110
Accounts payable to related parties	22,583	21,849
Provisions	214,952	103,411
Derivative financial instruments	52	61
Deferred income tax liability	112,734	75,347
Total non-current liabilities	1,847,533	2,048,851
Total liabilities	4,528,379	4,940,465
Equity
Capital	871,918	729,434
Legal reserve	132,011	132,011
Voluntary reserve	29,974	29,974
Share Premium	1,132,179	992,144
Other reserves	(177,506)	(170,620)
Retained earnings	(510,766)	375,417
Equity attributable to controlling interest in the Company	1,477,810	2,088,360
Non-controlling interest	398,275	401,571
Total equity	1,876,085	2,489,931
Total liabilities and equity	S/ 6,404,464	S/ 7,430,396

Consolidated Statement of Incom

Consolidated Statement of Income - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Profit or loss [abstract]
Revenues from construction activities	S/ 2,411,880	S/ 1,961,100	S/ 2,214,108
Revenues from services provided	1,089,465	1,003,623	956,300
Revenue from real estate and sale of goods	583,659	934,739	843,605
Revenue	4,085,004	3,899,462	4,014,013
Cost of construction activities	(2,351,563)	(1,921,112)	(2,107,206)
Cost of services provided	(866,326)	(741,172)	(770,792)
Cost of real estate and sale of goods	(425,352)	(562,689)	(633,563)
Cost of sales	(3,643,241)	(3,224,973)	(3,511,561)
Gross profit	441,763	674,489	502,452
Administrative expenses	(213,908)	(278,433)	(322,454)
Other income and expenses	(326,754)	(61,335)	(32,869)
Gain (loss) from the sale of investments		(7)	34,545
Operating profit (loss)	(98,899)	334,714	181,674
Financial expenses	(231,709)	(247,982)	(150,777)
Financial income	74,656	50,925	13,742
Share of the profit or loss of associates and joint ventures accounted for using the equity method	(218,774)	(3,709)	473
Profit (loss) before income tax	(474,726)	133,948	45,112
Income tax expense	(319,957)	(113,318)	(46,305)
(Loss) profit from continuing operations	(794,683)	20,630	(1,193)
Profit (loss) from discontinued operations	(43,959)	36,785	210,431
Profit (loss) for the period	(838,642)	57,415	209,238
Profit (loss) attributable to:
Owners of the Company	(884,721)	(83,188)	148,738
Non-controlling interest	46,079	140,603	60,500
Profit (loss) for the year	S/ (838,642)	S/ 57,415	S/ 209,238
Earnings (loss) per share attributable to owners of the Company during the year	S/ (1.076)	S/ (0.125)	S/ 0.225
Loss per share from continuing operations attributable to owners of the Company during the year	S/ (1.023)	S/ (0.099)	S/ (0.101)

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of comprehensive income [abstract]
Profit (loss) for the year	S/ (838,642)	S/ 57,415	S/ 209,238
Items that will not be reclassified to profit or loss
Remeasurement of actuarial gains and losses, net of tax		16,589	(4,031)
Items that may be subsequently reclassified to profit or loss
Cash flow hedge, net of tax	6	119	482
Foreign currency translation adjustment, net of tax	(8,170)	5,733	(11,341)
Exchange difference from net investment in a foreign operation, net of tax	(456)	(8,147)	6,610
Items that may be subsequently reclassified to profit or loss	(8,620)	(2,295)	(4,249)
Other comprehensive income for the year, net of tax	(8,620)	14,294	(8,280)
Total comprehensive income for the year	(847,262)	71,709	200,958
Comprehensive income attributable to:
Owners of the Company	(891,607)	(67,548)	143,575
Non-controlling interest	44,345	139,257	57,383
Total comprehensive income for the year	(847,262)	71,709	200,958
Comprehensive income attributable to owners of the Company:
Continuing operations	(848,994)	(131,284)	(62,773)
Discontinued operations	(42,613)	63,736	206,348
Total comprehensive income for the year	S/ (891,607)	S/ (67,548)	S/ 143,575

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - PEN (S/) shares in Thousands, S/ in Thousands	Total	CAM Group [member]	Stracon GyM S.A. [member]	Issued capital [member]	Legal reserve [member]	Voluntary reserve [member]	Share premium [member]	Other reserves [member]	Retained earnings [member]	Retained earnings [member]CAM Group [member]	Retained earnings [member]Stracon GyM S.A. [member]	Equity attributable to owners of parent [member]	Equity attributable to owners of parent [member]CAM Group [member]	Non-controlling interests [member]	Non-controlling interests [member]CAM Group [member]	Non-controlling interests [member]Stracon GyM S.A. [member]
Beginning balance, shares at Dec. 31, 2016				660,054
Beginning balance at Dec. 31, 2016	S/ 2,489,737			S/ 660,054	S/ 132,011	S/ 29,974	S/ 882,464	S/ (167,456)	S/ 443,377			S/ 1,980,424		S/ 509,313
Statement [line items]
(Loss) profit for the period	209,238								148,738			148,738		60,500
Cash flow hedge	482							458				458		24
Adjustment for actuarial gains and losses	(4,031)								(2,948)			(2,948)		(1,083)
Foreign currency translation adjustment	(11,341)							(9,166)				(9,166)		(2,175)
Exchange difference from net investment in a foreign operation	6,610							6,493				6,493		117
Total comprehensive income for the year	200,958							(2,215)	145,790			143,575		57,383
- Dividend distribution	(59,677)													(59,677)
- Contributions (devolution) of non-controlling shareholders, net	(33,197)													(33,197)
- Additional acquisition of non-controlling interest	(942)						(669)					(669)		(273)
- Deconsolidation of former subsidiary	(7,801)													(7,801)
Total transactions with shareholders	(101,617)						(669)					(669)		(100,948)
Ending balance, shares (Restated balance [member]) at Dec. 31, 2017				660,054
Ending balance, shares at Dec. 31, 2017				660,054
Ending balance (Increase (decrease) due to changes in accounting policy required by IFRSs [member]) at Dec. 31, 2017	(53,543)								(52,564)			(52,564)		(979)
Ending balance (Restated balance [member]) at Dec. 31, 2017	2,535,535			S/ 660,054	132,011	29,974	881,795	(169,671)	536,603			2,070,766		464,769
Ending balance at Dec. 31, 2017	2,589,078			660,054	132,011	29,974	881,795	(169,671)	589,167			2,123,330		465,748
Statement [line items]
(Loss) profit for the period	57,415								(83,188)			(83,188)		140,603
Cash flow hedge	119							113				113		6
Adjustment for actuarial gains and losses	16,589								16,589			16,589
Foreign currency translation adjustment	5,733							6,930				6,930		(1,197)
Exchange difference from net investment in a foreign operation	(8,147)							(7,992)				(7,992)		(155)
Total comprehensive income for the year	71,709							(949)	(66,599)			(67,548)		139,257
- Dividend distribution	(102,772)													(102,772)
- Contributions (devolution) of non-controlling shareholders, net	(84,442)													(84,442)
- Additional acquisition of non-controlling interest	(13,633)						(9,583)					(9,583)		(4,050)
- Capital Increase	137,603			S/ 69,380			68,223					137,603
- Capital Increase, shares				69,380
- Deconsolidation of former subsidiary		S/ (24,657)	S/ (29,412)				51,709			S/ (42,878)	S/ (51,709)		S/ (42,878)		S/ 18,221	S/ (29,412)
Total transactions with shareholders	(117,313)			S/ 69,380			110,349		(94,587)			85,142		(202,455)
Total transactions with shareholders, shares				69,380
Ending balance, shares (Restated balance [member]) at Dec. 31, 2018				729,434
Ending balance, shares at Dec. 31, 2018				729,434
Ending balance (Increase (decrease) due to changes in accounting policy required by IFRSs [member]) at Dec. 31, 2018	(1,462)								(1,462)			(1,462)
Ending balance (Restated balance [member]) at Dec. 31, 2018	2,488,469			S/ 729,434	132,011	29,974	992,144	(170,620)	373,955			2,086,898		401,571
Ending balance at Dec. 31, 2018	2,489,931			729,434	132,011	29,974	992,144	(170,620)	375,417			2,088,360		401,571
Statement [line items]
(Loss) profit for the period	(838,642)								(884,721)			(884,721)		46,079
Cash flow hedge	6							6				6
Foreign currency translation adjustment	(8,170)							(6,440)				(6,440)		(1,730)
Exchange difference from net investment in a foreign operation	(456)							(452)				(452)		(4)
Total comprehensive income for the year	(847,262)							(6,886)	(884,721)			(891,607)		44,345
- Dividend distribution	(12,762)													(12,762)
- Contributions (devolution) of non-controlling shareholders, net	(32,996)													(32,996)
- Additional acquisition of non-controlling interest							1,883					1,883		(1,883)
- Capital Increase	280,636			S/ 142,484			138,152					280,636
- Capital Increase, shares				142,484
Total transactions with shareholders	234,878			S/ 142,484			140,035					282,519		(47,641)
Total transactions with shareholders, shares				142,484
Ending balance, shares at Dec. 31, 2019				871,918
Ending balance at Dec. 31, 2019	S/ 1,876,085			S/ 871,918	S/ 132,011	S/ 29,974	S/ 1,132,179	S/ (177,506)	S/ (510,766)			S/ 1,477,810		S/ 398,275

Consolidated Statement of Cash

Consolidated Statement of Cash Flows S/ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2019PEN (S/)	Dec. 31, 2018PEN (S/)	Dec. 31, 2017PEN (S/)
OPERATING ACTIVITIES
Profit (loss) before income tax	S/ (535,271)	S/ 170,202	S/ 255,543
Adjustments to profit not affecting cash flows from operating activities:
Depreciation	97,352	125,419	199,794
Amortization	105,278	112,072	86,557
Impairment of inventories	4,503		40,908
Impairment of accounts receivable and other accounts receivable	290,491	65,076	19,109
Reversal of impairment of inventories	(4,752)	(26,993)
Debt condonation	(18,186)
Impairment of property, plant and equipment	20,018	5,664	14,680
Impairment of intangible assets	45,821		49,609
Reversal of impairment of accounts receivable	(19,448)
Reversal of impairment of intangible assets	(20,676)
Indemnification		686	3,220
Profit on fair value of financial asset at fair value through profit or loss			(34)
Change in the fair value of the liability for put option	4,697	(6,122)	(1,400)
Other provisions	186,894	75,369	9,510
Financial expense, net	152,970	177,649	138,016
Impairment of investments	384
Share of the profit and loss of associates and joint ventures accounted for using the equity method	218,774	3,709	(1,327)
Reversal of provisions	(7,471)	(6,218)	(1,044)
Disposal of assets	833	16,327	5,438
Disposal of investments			106
Loss (profit) on sale of property, plant and equipment	(11,892)	7,105	(26,883)
Loss on sale of non-current asset held for sale			45
Loss on sale of available-for-sale financial assets		1,529	(25,768)
Profit on sale of investments in subsidiaries		(73,642)	(244,313)
Loss on remeasurement of accounts receivable	45,363	25,110	15,807
Net variations in assets and liabilities:
Trade accounts receivable and unbilled work in progress	457,709	(236,011)	(213,126)
Other accounts receivable	148,833	190,354	33,196
Other accounts receivable from related parties	(11,178)	24,609	(245,688)
Inventories	(34,575)	200,575	279,867
Pre-paid expenses and other assets	4,964	18,309	(6,494)
Trade accounts payable	58,973	10,917	463,401
Other accounts payable	(282,771)	(311,848)	49,319
Other accounts payable to related parties	(24,461)	92,613	(66,819)
Provisions	(2,178)	(6,615)	(1,680)
Interest payment	(157,475)	(188,704)	(173,662)
Payments for purchases of intangibles - Concessions	(25,917)	(10,305)	(20,178)
Payment of income tax	(94,669)	(177,563)	(144,545)
Net cash provided by operating activities	592,937	279,273	491,164
INVESTING ACTIVITIES
Sale of investment		222,971	391,786
Sale of property, plant and equipment	18,607	31,852	127,221
Sale of financial asset at fair value through profit or loss			98
Sale of non-current assets held for sale, net		16,244	43,367
Interest received	6,552	36,508	6,992
Dividends received	1,517	1,823	3,758
Payment for purchase of investments properties	(88)	(209)	(1,183)
Payments for intangible purchase	(80,709)	(86,799)	(97,112)
Payments for purchase and contributions on investment in associate and joint ventures		(3,770)	(2,116)
Payments for property, plant and equipment purchase	(76,707)	(80,765)	(123,941)
Net cash provided by (applied to) investing activities	(130,828)	137,855	348,870
FINANCING ACTIVITIES
Loans received	581,637	1,018,744	1,415,113
Amortization of loans received	(1,074,259)	(1,265,920)	(2,044,256)
Amortization of bonds issued	(31,335)	(28,914)	(39,151)
Payment for transaction costs for debt	(4,770)		(31,286)
Dividends paid to non-controlling interest	(12,762)	(102,772)	(43,942)
Cash received (return of contributions) from non-controlling shareholders	(32,996)	(59,053)	(33,197)
Capital increase	280,636	137,603
Acquisition or sale of interest in a subsidiary of non-controlling shareholders		389	(942)
Net cash applied to financing activities	(293,849)	(299,923)	(777,661)
Net increase in cash	168,260	117,205	62,373
Exchange difference	(20,303)	57,756	(34,867)
Cash and cash equivalents at the beginning of the year	801,021	626,060	598,554
Cash and cash equivalents at the end of the year	948,978	801,021	626,060
NON-CASH TRANSACTIONS:
Interest debt capitalization	7,229	3,361	26,015
Acquisition of assets through finance leases	3,851	2,365	48,507
Accounts payable to the non-controlling interest for purchase of investments		14,022
Return of contribution in inventories		25,389
Dividends declared to non-controlling interest			15,735
Acquisition of right-of-use assets	S/ 101,745
Deconsolidation from non-controlling interest		S/ 54,069	S/ 7,801

General Information

General Information	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
General Information	1 GENERAL INFORMATION a) Incorporation and operations Graña y Montero S.A.A. (hereinafter the “Company”) was incorporated in Perú on August 12, 1996, as a result of the equity spin-off r The Company is the parent of the Graña y Montero Group that includes the Company and its subsidiaries (hereinafter, the “Group”) and is mainly engaged in holding investments in different Group companies. Additionally, the Company provides services of general management, financial management, commercial management, legal advisory, human resources management and leases office space to the Group companies. The Group is a conglomerate of companies with operations including different business activities, the most significant are engineering and construction, infrastructure (public concession ownership and operation) and real estate businesses. See details of operating segments in Note 7. b) Authorization for the issue of the financial statements The consolidated financial statements for the year ended December 31, 2019, have been prepared and issued with Management and Board of Directors’ authorization on March 5, 2020, and will be submitted for consideration and approval at the General Shareholders’ Meeting to be held within the term established by Peruvian law. Management expects that the consolidated financial statements as of December 31, 2019, will be approved with no changes. c) Current situation of the Company As a result of decisions of a previous administration, the Group is involved in a series of corruption cases mainly between 2004 and 2015, which have generated criminal investigations by the Prosecutor’s Office and administrative investigations by a regulatory body. Such situations led to organizational changes, external investigations, independent of the Company’s Management, related to the Group’s business with Odebrecht and the facts under criminal investigation, as well as other internal measures as explained below: • On January 9, 2017, the Board of Directors approved the performance of an independent investigation related to six projects developed in association with companies of the Odebrecht Group. • On March 30, 2017, the Board of Directors created a Risk, Compliance and Sustainability Committee, who was in charge of the oversight of the investigation independently of Management. The external investigation was undertaken by the law firm Simpson Thacher & Bartlett LLP, with the assistance of forensic accountants, who reported exclusively to the Risk, Compliance and Sustainability Committee. • The external investigation concluded on November 2, 2017 and identified no evidence to conclude that any company personnel engaged in bribery in connection with any of our Company’s public projects in Peru with Odebrecht or its subsidiaries, or that any Company personnel was aware of, or knowingly participated in, any corrupt payments made in relation to such projects. • Subsequently, in August 2019, José Graña Miró Quesada, a shareholder and the former chairman of our Company, indicated in public statements to the media that he and Hernando Graña Acuña, a shareholder and former board member of our Company and the former chairman of our subsidiary GyM, had initiated a process of plea bargaining to cooperate with Peruvian prosecutors in respect of multiple projects in which our Company participated with Odebrecht and in respect of the alleged “construction club.” According to news reports, in the plea bargaining process, José Graña and Hernando Graña may have provided information related to wrongdoing or knowledge of improper behavior while they were at the Company; however, given the confidential nature of these proceedings, the reported information is limited and difficult to verify. Any admission or other evidence of wrongdoing or knowledge by José Graña or Hernando Graña of improper behavior in respect of our participation in consortia with Odebrecht would be inconsistent with information gathered during the internal investigation and would have a material impact on the findings of the prior internal investigation. • As new information about the various Peruvian criminal investigations of the Company emerged, and news that the Company’s former chairman and director were plea bargaining with Peruvian authorities, the Company’s Board of Directors continued to investigate the allegations that were the subject of the investigations, including matters relating to the “construction club,” which was beyond the scope of the internal investigation conducted by Simpson Thacher & Bartlett LLP. After an extensive and detailed review process, in line with its commitment to transparency and integrity, the Company shared information relevant to the investigations with the Peruvian authorities within the framework of a plea bargain process. • As a result of its contribution to the investigations, on December 27, 2019, the Company signed a preliminary settlement and cooperation agreement whereby the Anti-Corruption Prosecutor and the Ad hoc Prosecutor’s Office promise to execute a final plea bargain agreement with the Company that would provide the Company with certainty regarding the contingencies it faces as a result of the above-mentioned processes. Additionally, in the aforementioned preliminary agreement, the Anti-Corruption Prosecutor and the Ad Hoc Attorney General’s Office authorize the Company to disclose its existence but maintain its content confidential. At the same time, over the last three years, the new administration together with the new board initiated a transformation process based on the principles of Truth, Transparency and Integrity, making profound changes in the organization of the Company,such as the reconfiguration of the Board of Directors with an independent majority, new shareholding composition, as well as the creation of new governance practices, such as the Corporate Risk Management and autonomous Compliance function, with direct report to the Board of Directors, among other actions. Criminal investigations derived from projects developed in partnership with companies of the Odebrecht group In connection with the Lava Jato case, the Company participated directly or through its subsidiaries as minority partner in certain entities that developed six infrastructure projects in Peru with companies belonging to the Odebrecht group (hereinafter Odebrecht). In 2016, Odebrecht entered into a Plea Agreement with the authorities of the United States Department of Justice and the Office of the District Attorney for the Eastern District of New York by which it admitted corruption acts in connection with some of these projects in which the Company participate as minority partner. • IIRSA Sur In relation to investigations on IIRSA Sur, the former Chairman of the Board of Directors was included as a subject of an investigation for collusion, and a former director and a former executive was included as a subject of an investigation for money laundering. Subsequently, Graña y Montero S.A.A. and GyM S.A. have been included as third-party civilians responsible in the process, which means that it will be assessed whether the obligation to indemnify the state for damages resulting from the facts under investigation will be imposed on these entities. • Electric Train construction project The first Preparatory Investigation Court of the Judiciary decided to incorporate GyM S.A. as civil third - • Gasoducto Sur Peruano (GSP) In 2019, the Company concluded that it may have exposure with respect to the preliminary investigation process conducted in relation to GSP (the South Peruvian Gas Pipeline project), even though as of the date hereof, it has not been indicted or incorporated as a civilly liable third - In addition to the cases described for which a provision for civil damages has been registered, there are two projects carried out in partnership with Odebrecht that are not currently under investigation. If an investigation is initiated and evidence of wrongdoing is found, the maximum possible civil damage exposure estimated under Law 30737 for both projects would be S/52.7 million (US$16 million approximately). Criminal investigations in conection to the Construction Club case GyM S.A. has been incorporated, along with other construction companies, in the criminal investigation that the Public Ministry has been carrying out for the alleged crime of corruption of officials in relation to the so-called Like officials of other construction companies, a former commercial manager of GyM S.A., the former president of the Board of Directors, a former director and the former Corporate General Manager of the company have been included in the criminal investigation. Anticorruption Law - effects on the Group Law 30737 and its regulation issued by Supreme Decree 096-2018-EF the corruption cases The benefits of the mentioned rules are subject to the fulfillment of the following obligations: • The obligation to set up a trust that will guarantee any eventual payment obligation of an eventual civil compensation in favor of the Peruvian Government; • The obligation not to transfer funds abroad without the prior consent of the Ministry of Justice; • The implementation of a compliance program; and • The obligation to disclose information to the authorities and to collaborate in the investigation. The Group has designed a compliance program which is currently under implementation, it fully cooperates with the authorities in its investigations and has executed a trust agreement with the Ministry of Justice, under which the Company has established for an approximate amount of S/80 million (equivalent to US$24 million). On the other hand, based on the standards indicated and their guidelines, Management has estimated that the value of the civil damages for the cases described above is S/280 million (US$85 million) and has registered as of December 31st, 2019 S/153.9 million (equivalent to US$46.6 million) as net present value (Note 22). On the other hand, in cases where a provision for civil reparation has been registered, there are t w o projects carried out in partnership with Odebrecht that to date are not u nder investigation. If this is started and some evidence is found, the maximum possible exposure for civil reparation estimated according to Law 30737 for both projects would be S/52.7 mi l However, the Company, through its external legal advisors, continues to conduct an ongoing evaluation of the information related to the criminal investigations described in this note in o Investigations and administrative process initiated by INDECOPI in conection to the Construction Club case On July 11, 2017, the Peruvian National Institute for the Defense of Free Competition and the Protection of Intellectual Property (“INDECOPI”) initiated an investigation against several construction companies, including GyM S.A., about the existence of an alleged cartel called the Construction Club. Throughout the investigation, GyM S.A. has provided to INDECOPI with all the information requested and continues collaborating with the ongoing investigation. On February 11, 2020, GyM S.A. was notified by the Technical Secretariat of the Commission for the Defense of Free Competition (“INDECOPI”) with the resolution that begins a sanctioning administrative procedure involving a total of 35 companies and 28 natural persons, for alleged anticompetitive conduct in the market of Public Works. The resolution does not include the assignment of responsibilities or the result of the administrative disciplinary procedure, which will be determined at the end of the said procedure. The procedure is in a probatory stage, therefore, INDECOPI has not carried out actions in order to quantifying the possible penalties that could result.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Significant Accounting Policies	2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied in all the years presented, unless otherwise stated. 2.1 Basis of preparation The consolidated financial statements of the Company and its subsidiaries have been prepared in accordance with International Financial Reporting Standards (IFRS) and interpretations issued by the IFRS Interpretations Committee (IFRIC) applicable to companies reporting under IFRS. The financial statements comply with IFRS as issued by the IASB in force as of December 31, 2018, and December 31, 2019, respectively. The consolidated financial statements have been prepared under the historical cost convention, except for derivative financial instruments, financial assets at fair value through profit or loss, and available-for-sale The preparation of the consolidated financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It a 2.2 Consolidation of financial statements a) Subsidiaries Subsidiaries are entities over which the Company has control. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date w he n The Group applies the acquisition method to account for business combinations. Identifiable assets acquired, liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Group evaluates the measurement of the non-controlling acquisition-by-acquisition s of non-controlling non-controlling Business acquisition-related costs are expensed as incurred. Any contingent consideration assumed by the Group with the selling party is recognized at fair value at the acquisition date. Subsequent changes to the fair value of the contingent consideration are recognized in accordance with IFRS 9 “Financial Instruments” as profit or loss. Goodwill is initially measured as the excess of the acquisition cost, the fair value at the acquisition date of any interest previously acquired plus the fair value of the non-controlling For consolidating subsidiaries, balances, income, and expenses from transactions between Group companies are eliminated. Profits and losses resulting from inter-company transactions that are recognized as assets are also eliminated. Group companies use common accounting practices, except for those that are specifically required for specific businesses. b) Changes in ownership interests in subsidiaries without change of control Transactions with non-controlling non-controlling c) Disposal of subsidiaries When the Group ceases to have control over a subsidiary, any retained interest in the entity is re-measured d) Joint arrangements Contracts in which the Group and one or more of the contracting parties have joint control on the relevant joint activities are called joint arrangements. Investments in joint arrangements are classified as either joint operations joint ventures joint ventures joint operations Joint ventures The Group assesses on an annual basis whether there is any objective evidence that the investment in the joint ventures and associate is impaired. If this is the case, the Group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the impairment loss in share of the profit or loss in associates and joint ventures under the equity method of accounting in the income statement. In addition, the Group stops the use of the equity method if the entity ceases to be an operating entity. Joint operations In the Group, joint operations mainly relate to consortiums (entities without legal personality) created exclusively for the development of a construction contract. Considering that the only objective of the consortium is to develop a specific project, all revenue and costs are included within revenue from construction activities and cost of construction activities, respectively. e) Associates Associates are all entities over which the Group has significant influence but not control, generally accompanying a holding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method (see section d) above). Profits and losses resulting from transactions between the Group and its associates are recognized in the Group’s consolidated financial statements only to the extent of unrelated investor’s interests in the associates. Unrealized losses are eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of associates are changed where necessary to ensure consistency with the policies adopted by the Group. Impairment losses are measured and recorded in accordance with section d) above. 2.3 Segment reporting Operating segments are reported in a consistent manner with internal reporting provided to the Management of the Group. If an entity changes the structure of its internal organization in a manner that causes the composition of its reportable segments to change, the Group restates the information for earlier periods unless the information is not available. 2.4 Foreign currency translation a) Functional and presentation currency The consolidated financial statements are presented in Peruvian soles, which is the functional and presentation currency of the Group. All subsidiaries, joint arrangements, and associates use the Peruvian Sol as their functional currency, except for foreign entities, for which the functional currency is the currency of the country in which they operate. b) Transactions and balances Foreign currency transactions are translated into the functional currency using prevailing the exchange rates at the date of the transactions or valuation when items are re-measured. Exchange differences arising on loans from the Company to its subsidiaries in foreign currencies are recognized in the separate financial statements of the Company and separate financial statements of the subsidiaries. In the consolidated financial statements, such exchange differences are recognized in other comprehensive income and are re-classified c) Group companies The results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency of the Group are translated into the presentation currency as follows: i) Assets and liabilities for each statement of financial position are translated using the closing exchange rate prevailing at the date of the consolidated statement of financial position; ii) income and expenses for each income statement are translated at the average exchange rate (unless this average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated using the exchange rate on the date of the transaction); iii) capital is translated by using the historical exchange rate for each capital contribution made; and iv) all exchange differences are recognized as separate components in other comprehensive income, within foreign currency translations adjustment. Goodwill and fair value adjustments arising from the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and are translated at the closing exchange rate. Exchange differences are recognized in other comprehensive income. 2.5 Public services concession agreements Concession agreements signed between the Group and the Peruvian Government entitle the Group, as a Concessionaire, to assume obligations for the construction or improvement of infrastructure and which qualify as public service concessions are accounted as defined by IFRIC 12 “Service Concession Arrangements”. The consideration to be received from the Government for the services of constructing or improving public infrastructure is recognized as a financial asset, an intangible asset or both, as stated below: a) It is recognized as a financial asset to the extent that it has a contractual right to receive cash or other financial assets either because the Government secures the payment of specified or determinable amounts or because the Government will cover any difference arising from the amounts actually received from public service users in relation with the specified or determinable amounts. These financial assets are recognized initially at fair value and subsequently at amortized cost (financial asset model). b) It is recognized as an intangible asset to the extent that the service agreement grants the Group a contractual right to charge users of the public service. The resulting intangible asset is measured at cost and is amortized as described in Note 2.15 (intangible asset model). c) It is recognized as a financial asset and an intangible asset when the Group recovers its investment partially by a financial asset and partially by an intangible asset (bifurcated model). 2.6 Cash and cash equivalents In the consolidated statements of financial position and cash flows, cash and cash equivalents include cash on hand, on-demand 2.7 Financial assets 2.7.1 Classification and measurement The Group classifies its financial assets, according to its subsequent measurement, in the following categories: i) amortized cost; ii) financial assets at fair value through other comprehensive income and iii) financial assets at fair value through profit or loss. The classification depends on the purpose for which the financial assets were acquired on the basis of the Group’s business model for managing the financial assets and the characteristics of the contractual cash flows of the financial asset. Management determines the classification of its financial assets at the date of its initial recognition and re-evaluates a) Amortized cost This category is the most relevant for the Group. The Group measures financial assets at amortized cost if the following conditions are met: i) The financial asset is held within a business model with the objective of maintaining the financial assets to obtain the contractual cash flows; and ii) The contractual terms of the financial asset generate cash flows, on specific dates, that are only payments of the principal and interest on the amount of the outstanding principal. Financial assets at amortized cost are subsequently measured using the effective interest method and are subject to impairment. Profits and losses are recognized in profits or losses when the asset is written off, modified or impaired. Trade accounts receivable, accounts receivable from related companies, other accounts receivable, work in progress and cash and cash equivalents are included in current assets except for those over twelve months after the date of the consolidated statement of financial position. The latter are classified as non-current b) Financial assets at fair value through other comprehensive results Financial assets at fair value through other comprehensive income of the Group are classified in this category when they meet the following conditions: i) keep them within a business model whose objective is achieved by obtaining contractual cash flows and selling financial assets; and ii) the contractual terms of the financial asset give rise, on specific dates, to cash flows that are only payments of the principal and interest on the outstanding principal amount. The investment account at Inversiones en Autopistas S.A. is included in this category. c) Financial assets at fair value through profit or loss Financial assets that do not meet the criteria of amortized costs or fair value through other comprehensive income are measured at fair value through profit or loss. The result in a debt investment that is subsequently measured at fair value through gains and losses is recognized in the consolidated statement of comprehensive income in the period in which it occurs. Financial assets at fair value through profit or loss are non-derivative 2.7.2 Derecognition of financial assets The Group derecognizes a financial asset when the contractual rights over the cash flows of the financial asset expire, or when it transfers the rights to receive the contractual cash flows in a transaction in which all the risks and benefits of ownership of the financial asset are substantially transferred, or does not transfer or retain substantially all the risks and benefits related to the property and does not retain control over the assets transferred. The Group participates in transactions in which it transfers the assets recognized in its statement of financial position but retains all or substantially all the risks and advantages of the assets transferred, and/or control over them. In these cases, the assets transferred are not derecognized and are measured on a basis that reflects rights and obligations that the Group has retained. 2.8 Impairment of financial assets IFRS 9 “Financial Instruments”, requires to register expected credit losses of all financial assets, except for those that are carried at fair value with an effect on results, estimating it over 12 months or for the entire life of the financial instrument (“lifetime”). In accordance with the provisions of the standard, the Group applies the simplified approach (which estimates the loss for the entire life of the financial instrument), for the commercial debtors of the rental business line of the real estate sector, and the general approach for the trade accounts receivables, work in progress and other accounts receivable; the same that requires evaluating whether or not a significant increase in risk exists to determine whether the loss should be estimated based on 12 months after the reporting date or during the entire life of the asset. The Group has established a policy to conduct an evaluation, at the end of each reporting period, to identify whether the asset has suffered a significant increase in credit risk since the initial date. Both the credit losses expected at 12 months and the expected credit losses during the life of the asset are calculated individually or collectively, depending on the nature of the portfolio. For financial assets for which the Group has no reasonable expectation of recovering, either the entire outstanding amount or a portion thereof, the gross carrying amount of the financial asset is reduced. This is considered a decrease in (partial) accounts of the financial asset. 2.9 Derivative financial instruments and hedging activities Derivatives are initially recognized at fair value on the date a derivative contract is signed into and are subsequently re-measured The Group designates certain derivatives as hedges of a particular risk associated with a recognized asset or liability (fair value hedge) or a highly probable forecast transaction (cash flow hedge). Derivatives are initially recognized at fair value on the date of subscription of the contract and are subsequently recognized at their fair value. The Group documents, at the inception of the transaction, the relationship between hedging instruments and hedged items, as well as its risk management objectives and strategy for undertaking various hedges transactions. The Group also documents its assessment, both at hedge inception as at the date of each subsequent statement of financial position, of whether the derivatives used in hedges transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. The fair value of various derivative instruments used for hedging purposes and changes in the account reserves for hedges in equity are disclosed in Note 8. The full fair value of a hedging derivative is classified as a non-current Cash flow hedge The effective portion of changes in the fair value of derivatives that are designated and qualify as fair value hedges is recognized as other comprehensive income. The gain or loss relating to the ineffective portion is recognized immediately in the income statement. Amounts accumulated in equity are reclassified to profit or loss in the periods when the hedged item affects profit or loss (for example, when the forecasted sale that is hedged takes place). The gain or loss relating to the effective portion of interest rate swaps hedging variable rate borrowings is recognized in the income statement as “Financial income or Financial expenses”. However, when the forecasted transaction that is hedged results in the recognition of a non-financial non-financial When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in equity at that time remains in equity and will be reversed to income when the forecasted transaction is finally recognized in the statement of comprehensive income. When a forecasted transaction is no longer expected to occur, the cumulative gain or loss that was reported in equity is immediately transferred to the income statement within “other income and expenses, net”. 2.10 Trade accounts receivables Trade receivables are amounts due from customers for goods or services sold by the Group. If the collection is expected in one year or less, they are classified as current assets. If not, they are presented as non-current Trade receivables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less any provision for impairment, except for receivables of less than one year that are stated at a nominal amount which is similar to their fair values since they are short term. It includes management estimates related to the collection rights for services performed pending invoice and/or approval by client, which have been valued using the completion percentage method. It corresponds mainly to the Engineering and Construction segment (subsidiaries GyM S.A. and GMI S.A.). Regarding estimates in concessions, at the Infrastructure segment, corresponds to unconditional contractual collection rights to receive from the Grantor under the model of the financial asset (Note 2.5). 2.11 Work in progress This account includes the balance of work in progress costs incurred that relates to future activities of the construction contracts and the constructions phase in concessions (see Note 2.26 for detail on revenue recognition from construction activities and concessions services). Changes in estimates of contract revenues and costs can increase or decrease the estimated margin. When a change in the estimate is known, the cumulative impact of the change is recorded in the period in which it is known, based on the progress completed. 2.12 Inventories The inventories include land, works in progress and finished buildings related to the real estate activity, materials used in the construction activity and marketed supplies for exploration and extraction activities. a) Real estate activity Land used for the execution of real estate projects is recognized at acquisition cost. Work in progress and finished real estate includes the costs of design, materials, direct labor, borrowing costs (directly attributable to the acquisition, construction, production of the asset), other indirect costs and general expenses related to the construction. Net realizable value is the estimated selling price in the ordinary course of business, less applicable variable selling expenses. Annually, t For the reductions in the carrying amount of these inventories to their net realizable value, a provision is recognized for impairment of inventories with a charge to profit or loss for the year in which those reductions occur. b) Exploration and extraction activities Inventories are valued at production costs or net realizable value (NRV), the one with the lowest result, on the basis of the weighted average method. The NRV represents the value at which it is estimated to make oil, gas and its derivatives LPG and HAS, which is calculated on the basis of international prices at which discounts that are usually granted are deducted. Miscellaneous supplies, materials, and spare parts are valued at cost or replacement value, whichever is less based on the average method. The cost of inventories excludes financing expenses and exchange differences. Inventories to be received are recorded at cost by the specific identification method. The Group constitutes a devaluation of materials charged to income for the year in cases in which the book value exceeds its recoverable value. c) Other activities Materials and supplies are recorded at cost by the weighted average method or at their replacement value, the lower. The cost of these items includes freight and non-refundable The devaluation of these items is estimated on the basis of specific analys e Management considers that as of the date of the consolidated financial statements it is not necessary to establish additional provisions to those recognized in the financial statements to cover losses due to obsolescence of these inventories. 2.13 Investment property Investment properties are shown at cost less accumulated depreciation and impairment losses, if any. Subsequent costs attributable to investment properties are capitalized only if it is probable that future economic benefits will flow to the Company and the cost of these assets can be measured reliably; if not, they are recognized as expenses when incurred. Repair and maintenance expenses are recognized in profit and loss when they are incurred. If the property’s carrying amount is greater than its estimated recoverable amount, an adjustment to reduce the carrying amount to the recoverable amount is recognized. Depreciation is determined by the straight-line method at a rate that is considered sufficient to absorb the cost of the assets and the end of the useful life and considered their significant components with useful lives substantially different (each component is treated separately for depreciation purposes). The estimated useful lives of those properties range from 3 to 33 years. The investment properties held by the Group correspond to: (i) “Agustino Plaza” Shopping Center, located in the El Agustino District, and (ii) the stores situated within the stations of Line 1 of the Lima Metro; the properties owned by the subsidiary Viva GyM S.A. are represented by a fair value amount to US$18.7 million, equivalent to S/62.6 million as of December 31, 2019 (US$19.2 million, equivalent to S/64.3 million, as of December 31 of 2018). These investment properties have been leased under the modality of an operating lease. 2.14 Property, plant and equipment Property, plant and equipment are stated at historical cost less accumulated depreciation and impairment losses, if any. Historical cost includes expenditure that is directly attributable to the acquisition of these items. Subsequent costs are included in the asset’s carrying amount or are recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. Repairs and maintenance expen ditures Assets under construction are capitalized as a separate component. At their completion, the cost of such assets is transferred to their definitive category. Replacement units are major spare parts in which depreciation starts when the units are installed for use within the related asset. Depreciation of machinery, equipment and vehicles recognized as “Major equipment” are depreciated based on their hours of use. Under this method, the total number of work hours that machinery and equipment are Years Buildings and facilities Between 3 and 33 Machinery and equipment Between 4 and 10 Vehicles Between 2 and 10 Furniture and fixtures Between 2 and 10 Other equipment Between 2 and 10 Residual values and useful lives are reviewed and adjusted as appropriate at each reporting date. Gains and losses on disposals are recognized in “Other income and expenses, net” in the statement of income. Regarding joint operations that carry out construction activities, the difference between the proceeds from disposals of fixed assets and their carrying amount is shown within “revenue from construction activities” and “cost of construction activities”, respectively. 2.15 Intangible assets i) Goodwill Goodwill arises on the acquisition of subsidiaries and represents the excess of the purchase consideration, the amount of any non-controlling non-controlling Goodwill acquired in a business combination is allocated to each cash-generating units (CGU), or group of CGUs, that is expected to benefit from the synergies of the combination. Goodwill is monitored at the operating segment level. Goodwill impairment reviews are performed at least annually and when events or changes in circumstances indicate a potential impairment. Any impairment is recognized immediately as an expense in item “Other income and expenses, net” and cannot be reversed later. ii) Trademarks Trademarks acquired separately are shown at historical cost. Trademarks acquired in a business combination are recognized at fair value at the acquisition date. Management has determined that these trademarks have indefinite useful lives. Trademark impairment reviews are performed at least annually and when events or changes in circumstances indicate a potential impairment. Any impairment is recognized immediately as an expense in item “Other income and expenses, net”. The carrying amount that has been subject to impairment is reviewed at each reporting date to verify possible reversals of the impairment and is recognized in the “other income and expenses, net” item. iii) Concession rights The intangible asset consisting of the right to charge users for the services related to service concessions agreements (Note 2.5 and Note 6.b) is initially recorded at the fair value of construction or improvement services and before amortization is started, an impairment test is performed; it is amortized under the straight-line method, from the date revenue starts using the lower of its estimated expected useful life or effective period of the concession agreement. iv) Contractual relationships with customers Contractual relationships with customers are assets resulting from business combinations that were initially recognized at fair value as determined based on the expected cash flows from those relations over a period based on the estimated permanent of the Group’s customer (the estimation of useful life is based on the term of the v) Cost of development wells Costs incurred to prepare the wells to extract hydrocarbons from Blocks I and V are capitalized as part of the intangible asset. The Group capitalizes the costs of the development phase associated with wells preparation for extraction. The last investment made in these wells were in 2015. These costs are amortized based on the useful lives of the wells (5 years for the oil lots) . vi) Software and development costs Development costs that are directly attributable to the design and testing of identifiable and unique software products controlled by the Group are recognized as intangible assets when the following criteria are met: • technically feasible to complete the software product so that it will be available for use . • management intends to complete the software product and use or sell it . • there is the ability to use or sell the software product . • it can be demonstrated how the software product will probably generate future economic benefits . • technical, financial and other resources are available to complete the development and to use or sell the software product; and • expenses incurred during its development can be reliably measured. Other development costs that do not meet these criteria are reco g vii) Land use rights Refers to the rights maintained by the subsidiary Promotora Larcomar S.A. Land use of rights are stated at historical cost less amortization and any accumulated impairment losses. The useful life of this asset is based on the agreement signed (60 years) and may be extended if agreed by parties. Amortization will begin when it becomes ready for its intended use by Management. 2.16 Impairment of non-financial Assets subject to amortization are subject to impairment tests when events or circumstances occur that indicate that their book value may not be recovered. Impairment losses are measured as the amount by which the book value of the asset exceeds its recoverable value. The recoverable value of the assets corresponds to the higher of its fair value and its value in use. For purposes of the impairment assessment, assets are grouped at the lowest levels in which they generate identifiable cash flows (cash-generating units). The book value of non-financial 2.17 Financial liabilities The financial liabilities of the Group include trade accounts payable, accounts payable to related parties, remuneration and other accounts payable. All financial liabilities are initially recognized at fair value and subsequently valued at amortized cost using the effective interest rate method. Financial liabilities are classified as current liabilities if the payment must be made within a year or less (or in the normal operating cycle of the business if it is greater ) . O non-current 2.18 Trade accounts payable Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business. Accounts payable are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer) . I non-current Accounts payable are initially recognized at their fair value and subsequently are amortized at amortized cost using the effective interest method, except for accounts payable within less than one year that are recorded at their nominal value that is similar to their fair value due to its maturity in the short term. 2.19 Other financial liabilities Corresponds to the loans and bonds issued by the Group, which are initially recognized at their fair value, net of the costs incurred in the transaction. These financial liabilities are subsequently recorded at amortized cost; any difference between the funds received (net of transaction costs) and the redemption value is recognized in the statement of income during the period of the loan using the effective interest method. The costs incurred to obtain these financial liabilities are recognized as transaction costs to the extent that it is probable that part or the entire loan will be received. In this case, these charges are deferred until the time the loan is received. 2.20 Borrowing costs Debt costs are recognized at the statement of income in the period in which they have been incurred, except for intangible assets and inventories in which the borrowing costs are capitalized. General and specific borrowing costs directly attributable to the acquisition, construction or production of qualified assets, which are assets that necessarily take a substantial period (more than 12 months) to reach their condition of use or sale, are added to the cost of said assets until the period when the assets are substantially ready for use or sale. The Group suspends the capitalization of borrowing costs during the periods in which the development of activities of a qualified asset has been suspended. The income obtained from the temporary investment of specific loans that have not yet been invested in qualified assets is deducted from the borrowing costs eligible for capitalization. 2.21 Current and deferred income tax Income tax expense comprises current and deferred tax. Tax expense is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, tax is also recognized in the statement of comprehensive income or directly in equity, respectively. The current income tax is calculated based on the tax laws enacted at the date of the statement of financial position in the countries where the Company and its subsidiaries operate and generate taxable income. Management, where appropriate, establishes provisions based on amounts expected to be paid to the tax authorities. Deferred tax is recognized on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred income tax assets are recognized only to the extent th

Standards, Amendments and Inter

Standards, Amendments and Interpretation Adopted in 2019	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Standards, Amendments and Interpretation Adopted in 2019	3 STANDARDS, AMENDMENTS, AND INTERPRETATION ADOPTED IN 2019 3.1 Current standards, amendments, and interpretations adopted The following current standards, amendments to the policies and interpretations were adopted by the Group on January 1, 2019. a) IFRS 16 “Leases” This standard replaces the accounting treatment of leases under IAS 17 “Leases” and IFRIC 4 “Determination of whether an agreement contains a lease” and other related interpretations. IFRS 16 was implemented as of January 1, 2019 and the Group applied the modified retrospective approach, so that comparative information has not been restructured, recognizing on the date of initial application an amount of asset per right of use equal to lease liability; adjusted for the amount of any payment for early or accrued lease, related to leases recognized in the consolidated statement of financial position. IFRS 16 eliminates the current difference between operating and financ e low-value The income statement will also be affected because the total expenditure is normally higher in the first years of the lease and lower in recent years. In addition, operating expenses will be replaced by interest and depreciation expenses, so key metrics such as EBITDA will change. The accounting by the lessors will not change significantly. Impact on the financial statements In the adoption of IFRS 16, the Group recognized liabilities related to leases that have been previously classified as operating leases under IAS 17. These liabilities have been measured based on the present value of the remaining future payments, discounted using a rate of incremental interest as of January 1, 2019 (7.3% average interest rate). As a result of the effect of the transition of IFRS 16, right-of-use At December 31, 2019, the effect of IFRS 16 in the Group’s financial statements is detailed as follows: Impact on assets At Right-of-use Right-of-use 59,599 Right-of-use 20,211 Right-of-use 17,896 Impact of implementation 2019 97,706 Adjustments on contract fees 4,039 Total right-of-use 101,745 Cumulative depreciation (22,958 ) Foreign currency translation effect 26 Impact on assets (Note 16.2) 78,813 At the end of 2019, the Group’s companies with the most representative balances were GMP S.A. (S/24 million) and Graña y Montero S.A.A. (S/54 million). Impact on liabilities At Impact of implementation 2019 97,706 Adjustments on contract fees 4,039 Addition of liabilities for right-of-use 101,745 Accrued interest 5,617 Amortization (20,326 ) Interest paid (5,368 ) Foreign currency translation effect (11 ) Exchange difference (1,441 ) Impact on liabilities 80,216 Short-term liabilities for right-of-use 18,246 Long-term liabilities for right-of-use 61,970 Impact on liabilities (Note 18) 80,216 b) IFRIC 23 “Uncertainty over income tax treatments” IFRIC 23 Uncertainty regarding income tax treatments (hereinafter “IFRIC 23”), describe the assessment you must comply with when there is a tax treatment for which you are uncertain about whether or not to be accepted by the tax administration, according to the interpretation of tax legislation. If the company identifies uncertain tax treatments, the effect of the uncertainty must be identified through a provision of the current income tax or the deferred income tax, whichever is applicable. The Group adopted IFRIC 23 from January 1, 2019. This rule regulates how to determine the accounting record of a tax position when there is uncertainty about income tax treatments. The interpretation requires the Group to determine whether uncertain tax positions are assessed separately or in groups; and assess whether a tax authority is likely to accept uncertain tax treatment to be used by an entity in its income tax returns. If tax authority accepts, the Group must determine its tax position in a manner consistent with the tax treatment used or intended to be used in its tax returns. If not, the Group must reflect the effect of uncertainty in determining its tax position using the most probable amount method or the expected value method. Uncertain tax positions have been evaluated separately in each Group company and have been identified as the best method the most likely amount. Based on the foregoing, the Group has recognized an income tax accrual of S/0.5 million and a decrease in deferred income tax assets of S/1 million, affecting the retained earnings on S/1.5 million. Due to the aforementioned tax uncertainty, there is a possibility that, at the end of the processes of the years open to the audit, the final result may differ from what was originally assessed. 3.2 Standards and amendments issued to be adopted at a later date a) International Financial Reporting Standard 17 (IFRS 17 “Insurance Contracts”), effective as of January 1, 2021. It has no impact on the Group. b) Amendments to the Rules The following amendments to IFRS have been issued and are applicable to the Group for its annual periods as of January 1, 2020: • Modification to references to the Conceptual Framework of International Financial Reporting Standards (IFRS), effective as of January 1, 2020. • Definition of a Business ( A • Definition of Materiality ( A • Sale or contribution of assets between an investor and its associate or joint arrangement, with no defined effective date, but its application is optionally allowed. The Group has not adopted the amendments and modifications in advance and is not expected to have an impact on current or future reporting periods and foreseeable future transactions.

Financial Risk Management

Financial Risk Management	12 Months Ended
	Dec. 31, 2019
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Financial Risk Management	4 FINANCIAL RISK MANAGEMENT Financial risk management is carried out by the Group’s Management. Management oversees the general management of financial risks, such as foreign exchange rate risk, price risk, cash flow, and fair value interest rate risk, credit risk, the use of derivative and non-derivative ed 4.1 Financial Risk Factors The Group’s activities expose it to a variety of financial risks: market risk (including foreign exchange risk, price risk, fair value interest rate risk and cash flow interest rate risk), credit risk and liquidity risk. The Group’s overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Group’s financial performance. The Group uses derivative financial instruments to hedge certain risk exposures in one of its subsidiaries and considers the use of other derivatives in the event that it identifies risks that may generate an adverse effect for the Group in the short and medium-term. a) Market risks i) Foreign exchange risk The Group is exposed to exchange rate risk as a result of the transactions carried out locally in foreign currency and due to its operations abroad. As of December 31, 2018, and 2019 this exposure is mainly concentrated in fluctuations of U.S. dollar, the Chilean and Colombian Pesos. At December 31, 2018 and 2018 2019 S/(000) USD(000) S/(000) USD(000) Assets 2,273,132 674,753 2,859,324 862,021 Liabilities 2,042,176 604,383 1,751,479 528,031 The Group’s exchange gains and losses for the Peruvian Sol, the Chilean and Colombian Pesos exposure against the U.S. dollar was: 2017 2018 2019 Gain 329,751 382,104 390,008 Loss (323,927 ) (405,380 ) (422,578 ) If at December 31, 2019 the Peruvian Sol, the Chilean and Colombian Pesos had strengthened/weakened by 2% against the U.S. dollar, with all other variables held constant, the pre-tax The consolidated statement of changes in equity comprises a foreign currency translation adjustment originated by its subsidiaries. The consolidated statement of financial position includes assets and liabilities in functional currency equivalent to (in thousands): 2018 2019 Assets Liabilities Assets Liabilities Chilean Pesos 48,129,848 49,728,313 19,915,617 39,193,917 Colombian Pesos 163,560,697 76,978,655 187,119,204 76,446,723 The Group’s foreign exchange translation adjustment in positive by in 2018 million in 2017 ). ii) Price risk Management considers that the exposure of the Group to the price risk of its investments in mutual funds, bonds, and equity securities is low since the invested amounts are not significant. Any fluctuation in their fair value will not have any significant impact on the balances reported in the consolidated financial statements. iii) Cash flow and fair value interest rate risk The Group’s interest rate risk mainly arises from its long-term borrowings. Borrowings issued at variable rates expose the Group to cash flow interest rate risk. Borrowings issued at fixed rates expose the Group to fair value interest rate risk. Group policy is to maintain most of its borrowings at fixed rate instruments; 61.8% of total debt in 2019 (46.9% in 2018) was contracted at fixed rates and 38.2% at variable rates (53.1% in 2018) which consisted of a 37.7% fixed rate plus VAC (adjusted for inflation) and the remaining 0.5% at a variable rate (27.7% fixed rate + VAC and the remaining 25.4% at a variable rate in 2018). The debt subject to fixed rate plus VAC is related to a bond issued in Peruvian Sol to finance the GyM Ferrovias Project, Metro Line 1 (Note 19). Any increase in the interest rate resulting from higher inflation will have no significant impact on the Group’s profit because these revenues are also adjusted for inflation. During 2018 and 2019 borrowings at variable rates are denominated in Peruvian Sol, and U.S. dollars and the Group’s policy is to manage their cash flow risk by using interest-rate swaps, which are recognized under hedge accounting. In 2018, the variable rate loans related to GSP (Note 18 a-ii), pre-pay If on L pre-tax b) Credit risk Credit risk arises from cash and cash equivalents and deposits with banks and financial institutions, as well as customer credit counterparties, including the outstanding balance of accounts receivable and committed transactions. For banks and financial institutions, only independently rated parties with a minimum rating of ‘A’ are accepted. Concerning to loans to related parties, the Group has measures in place to ensure the recovery of these loans through the controls maintained by the Corporate Finance Management and the performance evaluation conducted by the Board. Management does not expect the Group to incur any losses from the performance by these counterparties, except for the ones already recorded at the financial statements. c) Liquidity risk Prudent liquidity risk management implies maintaining sufficient cash and cash equivalents, the availability of funding through an adequate number of sources of committed credit facilities and the capacity to close out positions in the market. Historically, the Group cash flows enabled it to maintain sufficient cash to meet its obligations. However, since 2017, the Group experienced liquidity problems due to the early termination of the GSP concession agreement and the obligations assumed (Note 15 a-i). Group Corporate Finance monitors rolling forecasts of the Group’s liquidity requirements to ensure it exists sufficient cash to meet operational needs so that the Group does not breach borrowing limits or covenants, where applicable, on any of its borrowing facilities. Less significant financing transactions are controlled by the Finance Management of each subsidiary. Such forecasting takes into consideration the Group’s debt financing plans, covenant compliance, compliance with internal ratio targets in the statement of financial position and, if applicable, external regulatory or legal requirements, for example, foreign currency restrictions. Surplus cash held by the operating entities over the balance required for working capital management is invested in interest-bearing checking accounts or time deposits, selecting instruments with appropriate maturities and sufficient liquidity. The table below analyzes the Group’s financial liabilities into relevant maturity groupings based on the remaining period from the date of the consolidated statement of financial position to the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows. Less than 1-2 years 2-5 years More than Total At December 31, 2018 Other financial liabilities (except for finance leases) 816,122 273,079 129,233 41,577 1,260,011 Finance leases 15,151 7,489 14,094 — 36,734 Bonds 111,080 153,287 355,667 1,174,404 1,794,438 Trade accounts payables (except non-financial 980,723 — — — 980,723 Accounts payables to related parties 55,941 21,849 — — 77,790 Other accounts payables (except non-financial 116,806 17,777 338,627 — 473,210 Other non-financial — 61 — — 61 2,095,823 473,542 837,621 1,215,981 4,622,967 Less than 1-2 years 2-5 years More t Total At December 31, 2019 Other financial liabilities (except for finance leases and lease liability for right-of-use 479,000 147,473 177,018 — 803,491 Finance leases 10,826 3,467 13,346 — 27,639 Lease liability for right-of-use 24,966 38,788 31,167 7,603 102,524 Bonds 115,690 157,516 358,461 1,077,960 1,709,627 Trade accounts payables (except non-financial 966,620 — — — 966,620 Accounts payables to related parties 38,916 21,747 — 836 61,499 Other accounts payables (except non-financial 200,098 2,505 194,908 — 397,511 Other non-financial — 52 — — 52 1,836,116 371,548 774,900 1,086,399 4,068,963 4.2 Capital management risk The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern in order to provide returns for shareholders, benefits for other stakeholders and to maintain an optimal capital structure to minimize the cost of capital. In 2017 the situation of the Group had lead Management to monitor deviations that might cause the non-compliance (Note18-a). In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The Group monitors capital based on the gearing ratio. This ratio is calculated as net debt divided by total capital. Net debt is calculated as total borrowings (including current and non-current As of December 31, 2018, and 2019, the gearing ratio is presented below indicating the Group’s strategy to keep it in a range from 0.10 to 0.70. 2018 2019 Total financial liabilities and bonds 2,139,714 1,723,108 Less: Cash and cash equivalents (801,140 ) (948,978 ) Net debt 1,338,574 774,130 Total equity 2,489,931 1,876,085 Total capital 3,828,505 2,650,215 Gearing ratio 0.35 0.29 4.3 Fair value estimation For the classification of the type of valuation used by the Group for its financial instruments at fair value, the following levels of measurement have been established. • Level 1: Measurement based on quoted prices in active markets for identical assets or liabilities. • Level 2: Measurement based on inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). • Level 3: Measurement based on inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs, generally based on internal estimates and assumptions of the Group). The table below shows the Group’s assets and liabilities measured at fair value on December 31, 2018, and 2019: Level 2 At December 31, 2018 Financial liabilities Derivatives used for hedging 61 At December 31, 2019 Financial liabilities Derivatives used for hedging 52 4.4 COVID-19 Pandemic As a result of the outbreak of Coronavirus 2019 (COVID-19), the Group’s results of operations, financial positions and cash flows have been adversely affected as of the date of this report with potential impacts on subsequent periods, including but not limited to the significant decline in revenue and significant operating cash flow. The impacts may also include additional allowance for doubtful accounts and impairment to the Group’s long-term assets. Because of the significant uncertainties surrounding the COVID-19, the exact financial impact is unpredictable and will depend on future developments, including new information which may emerge concerning the duration of the lockdown which has been extended until June 30th for Perú, until September 18th for Chile and until August 31st for Colombia, the actions taken by authorities and other entities to contain the COVID-19 outbreak, among others, all of which are beyond the Group’s control. The Group will continue to closely monitor the impacts of COVID-19 through the course of the year 2020. From mid-March until the end of May 2020, substantially all of our engineering and construction and real estate projects in Perú were mandatorily shut down, however, as part of the Government plan to activate some industries by stages, most of our projects of our engineering and construction and real estate segments are gradually resuming. In Colombia the projects under execution were declare as essential projects therefore they continued operating since the beginning of the lockdown. Finally our projects in Chile were shut down but only for few days, after which they resume operations. Our infrastructure operations, were declared essential businesses, therefore have continue operating. On the liquidity side, the Company has implemented a plan that includes several measures to reduce expenses and preserve cash in response to the ongoing COVID-19 pandemic, including the following: (i) developing a 12-week cash plan, project-by-project, to ensure that the Company will continue to meet its critical obligations during that period, which plan is monitored and updated weekly; (ii) preparing a cash plan for the remainder of the 2020 fiscal year, to identify in advance key liquidity issues that may arise; (iii) identifying and renegotiating certain of the company’s obligations with respect to its suppliers, banks and other third parties; (iv) identifying and reducing non-essential general expenses across the group; (v) reducing headcount, and temporarily reducing salaries of senior management, across the company’s three segments; and (vi) reducing capital expenditures across the company’s subsidiaries. In addition the Group is evaluating the selling of minor assets that will help finance any deficit during the year.

Critical Accounting Estimates a

Critical Accounting Estimates and Judgements	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Critical Accounting Estimates and Judgements	5 CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS Estimates and judgments used are continuously evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. These estimates are based on information available through the date of the issuance of the financial statements. Therefore, actual results could differ from those estimates. 5.1 Critical accounting estimates and assumptions The Group makes estimates and assumptions concerning the future. The resulting accounting estimates are based on information available through the date of issuance of the financial statements, therefore, actual results could differ from those estimates. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below. a) Estimated impairment of goodwill and other intangible assets with an indefinite useful life Impairment reviews are undertaken annually to determine if goodwill arising from business acquisitions and other intangible assets with indefinite useful life are impaired, in accordance with the policy described in Note 2.15-i). value-in-use If the Group experiences a significant drop in revenues or a drastic increase in costs or changes in other factors, the fair value of their business units might decrease. If management determines that the factors reducing the fair value of the business are permanent, those economic factors will be taken into consideration to determine the recoverable amount of those business units and therefore, goodwill, as well as other intangible assets with indefinite useful life may be deemed to be impaired, which may cause their write-down. In accordance with the impairment evaluations carried out by Management, losses due to impairment of goodwill and trademarks have been recognized by the decrease in the expected flows b ecau s At December 31, 2018, and 2019 the Group has performed a sensitivity analysis increasing or decreasing the assumptions of gross margin, discount rate, and revenue and terminal growth rate by a 10%, with all the other variables held constant, as follows: Difference between recoverable amount and carrying amounts 2018 2019 Goodwill Gross margin (10 %) +10 % (10 %) +10 % Engineering and construction 0.51 % 41.12 % (25.54 %) (4.25 %) Electromechanical (9.73 %) 38.89 % 35.63 % 52.97 % Discount rate: (10 %) +10 % (10 %) +10 % Engineering and construction 39.19 % 6.65 % (4.30 %) (23.09 %) Electromechanical 29.36 % 2.97 % 48.89 % 39.92 % Terminal growth rate: (10 %) +10 % (10 %) +10 % Engineering and construction 18.48 % 23.30 % (16.31 %) (13.38 %) Electromechanical 12.90 % 16.34 % 42.36 % 46.32 % Trademarks Revenue growth rate: (10 %) +10 % (10 %) +10 % Morelco 75.00 % 116.27 % 22.14 % 60.11 % Vial y Vives - DSD 27.40 % 55.71 % 110.69 % 72.38 % Discount rate: (10 %) +10 % (10 %) +10 % Morelco 126.00 % 72.33 % 63.02 % 23.56 % Vial y Vives - DSD 29.54 % 55.99 % 78.72 % 106.64 % Terminal growth rate: (10 %) +10 % (10 %) +10 % Morelco 91.70 % 99.82 % 37.49 % 44.02 % Vial y Vives - DSD 38.99 % 44.26 % 88.07 % 95.20 % In 2019, if the gross margin, discount rate or terminal growth rate had been 10% below or 10% above Management’s estimates, the Group would not have recognized a provision for impairment of goodwill in the Electromechanical CGU (GMA); however, at the same variation, the Group would have to recognized a provision for impairment of the Engineering and Construction (Morelco). In 2018, if the discount rate or terminal growth rate had been 10% below or 10% above Management’s estimates, the Group would not have recognized a provision for impairment of goodwill; however, at the same variation in gross margin, the Group would have to recognized a provision for impairment of the Electromechanical GMA. As a result of these assessments, as of December 31, 2019, an impairment of the goodwill in Morelco was identified and recorded in the Engineering and Construction CGU. In 2018, it was not necessary to record an impairment provision. (Note 17). In 2018 and 2019, if the revenue growth rate, terminal growth rate or the discount rate had been 10% below or had been 10% above Management’s estimates, the Group would have not recognized a provision for impairment in trademarks. At December 31, 2019, as a result of these evaluations, a reversal of goodwill impairment was identified and recorded in the Engineering and Construction CGU, trademark impairment in Vial y Vives-DSD . b) Income taxes Determination of the tax obligations and expenses requires interpretations of the applicable tax laws and regulations. The Group seeks legal and tax counsel before making any decision on tax matters. Deferred income tax assets and liabilities are calculated on the temporary differences arising between the tax basis of assets and liabilities and the amounts stated in the financial statement of each entity that makes up the Group, using the tax rates in effect in each of the years in which the difference is expected to reverse. Any change in tax rates will affect the deferred income tax assets and liabilities. This change will be recognized in the consolidated statement of income in the period in which the change takes effect. Deferred income tax assets are recognized only to the extent that it is probable that future taxable profits will be available against which deductible temporary differences and tax loss carryforwards can be utilized. For this purpose, the Group takes into consideration all available evidence, including factors such as historical data, projected income, current operations, and tax planning strategies. A tax benefit related to a tax position is only recognized if it is more likely than not that the benefit will ultimately be realized. As of December 31, 2019, the Group’s possible maximum exposure to tax contingencies amount to S/71.4 million (S/15.7 million in 2018). The income tax for the year includes Management’s evaluation of the amount of taxes to be paid in uncertain tax positions, where the liabilities have not yet been agreed with the tax administration. c) Percentage of completion revenue recognition Revenues from engineering and construction contracts are recognized by the percentage of completion method, which requires estimating the margin that will be obtained prior to the culmination of works. Projections of these margins are determined by management based on their estimated budgets execution and adjusted periodically to reflect actual performance as work is completed. In this regard, management believes that the estimates made at the end of the year are reasonable. When changes occur that were not approved in a project’s original scope of work, income is recognized as equivalent to the cost incurred (i.e. no profit is recognized) until such changes have been approved. Contract revenue and cost related to contracts are recognized in the company’s consolidated statement of comprehensive income in the accounting periods in which the work was executed. Costs related to the construction contract costs are recognized as works in the consolidated comprehensive income in the accounting periods in which the work was executed. However, any expected and likely cost overruns related to the contract over total expected income under the contract is recognized as an expense immediately. In addition, any change in the estimates under the contract is recognized as a change in accounting estimates in the period in which the change is made and future periods if applicable. In certain construction contracts, the terms of these agreements allow to retain an amount to customers until it culminates with construction. Under these contracts, the total amount cannot be recognized until the construction is finished. As of December 31, 2017, 2018 and 2019, a sensitivity analysis was performed considering a 10% increase/decrease in the Group’s gross margins, as follows: 2017 2018 2019 Revenues 2,214,108 1,961,100 2,411,880 Gross profit 106,902 32,685 60,317 % 4.83 1.67 2.50 Plus 10% 5.31 1.84 2.75 Increase in profit before income tax 10,667 3,399 6,010 117,569 36,084 66,327 Less 10% 4.35 1.50 2.25 Decrease in profit before income tax (10,667 ) (3,399 ) (6,010 ) 96,235 29,286 54,307 d) Provision for well closure costs At December 31, 2019, the present value of the estimated provision for the closure of 189 wells located in Talara amounted to S/50.1 million (S/20.3 million as of December 31, 2018, for the closure of 158 wells). The well closure liability is adjusted to reflect the changes that resulted from the passage of time and from reviews of either the date of occurrence or the amount of the present value of the originally estimated obligations (Note 17-d). The Group estimates the present value of its future obligation for well closure costs, or well closure liability, and increases the carrying amount of the asset that will be withdrawn in the future and that is shown under the heading of intangibles in the consolidated statement of financial position. The pre-tax 30-year If on December 31, 2018, and 2019, the estimated rate had increased or decreased by 10%, with all variables held constant, the impact on pre-tax e) Impairment of investment in associate and account receivable to Gasoducto Sur Peruano S.A. (GSP) Based on the termination of the concession agreement, on which Gasoducto Sur Peruano S.A. (GSP) acts as concessionaire (Note 15 a-i), In that process, the Group has applied judgment to weight the various uncertainties surrounding the amount that can be recovered from this investment. Management has determined the recoverable amount assuming the following key factors: (i) the amount that GSP will recover as a result of a possible public auction, (ii) the liquidation of the company via the GSP Creditor´s meeting, and (iii) the validity of its right to subordinate the Odebrecht Group’s debts in GSP. The calculation of the impairment estimate assumes a process of liquidation of GSP in accordance with Peruvian legislation, whereby the value of the asset to be recovered is first applied to the payments of liabilities in the different categories of creditors and the remainder, if it is the case, to the payment of the shareholders, taking into account the existing subordination agreements. As of December 31, 2018 in relation to the amount to be recovered by GSP, the Group is assuming a recovery of the minimum amount established in the concession agreement, which is equivalent to 72.25% of the Net Carrying Amount (NCA) of the Concession assets. This amount, in substance, represents a minimum payment to be obtained by GSP based on a public auction (liquidation) to be set up for the adequate transfer of the Concession’s assets to a new Concessionaire, under the relevant contractual terms and conditions. Additionally, given the situation of non-compliance As of December 31, 2019, as a result of events that occurred during 2019, certain assumptions were changed with respect to the company’s estimated recovery of the net carrying amount ( valor contable neto collect the receivables 50% of the net carrying amount. 5.2 Critical judgments in applying the accounting policies Consolidation of entities in which the Group holds less than 50% The Group owns some direct and indirect subsidiaries of which the Group has control even though it has less than 50% of the voting rights. These subsidiaries mainly comprise indirect subsidiaries in the real estate business owned through Viva GyM S.A., having the power to affect the relevant activities that impact the subsidiaries’ returns, even though the Group holds interest between 30% and 50%. Additionally, the Group has control de facto Consolidation of entities in which the Group does not have joint control but holds rights and obligations over the assets and liabilities The Group assesses, on an ongoing basis, the nature of the contracts signed with one or more parties. If no control or joint control is determined to be held by the Group, but it has rights over assets and obligations for liabilities under the arrangement, then the Group recognizes its assets, liabilities, revenue and expenses and its share of any jointly controlled assets or liabilities and any revenue or expense arising under the arrangement as a joint operation in accordance with IFRS 11 - Joint arrangements (Note 2.2-d).

Interest in Other Entities

Interest in Other Entities	12 Months Ended
	Dec. 31, 2019
Investments accounted for using equity method [abstract]
Interest in Other Entities	6. INTERESTS IN OTHER ENTITIES The consolidated financial statements include the accounts of the Group and its subsidiaries. Additionally, the consolidated financial statements of the Group include its interest in joint operations in which the Company or certain subsidiaries have joint control with their partners (Note 2.2-d). a) Main subsidiaries The following table shows the principal direct and indirect subsidiaries classified by operating segment (Note 7): Name Country Economic activity Engineering and Construction: GyM S.A. Peru, and Colombia Civil construction, electro-mechanic assembly, buildings management and implementing housing development projects and other related services. GyM Chile S.p.A. Chile Investment funds, investment companies and similar financial entities. Vial y Vives - DSD S.A. Chile Construction engineering projects, civil construction and related technical consultancy, rental of agricultural machinery and equipment, forestry, construction and civil engineering without operator. GMI S.A. Peru, Mexico, and Bolivia Advisory and consultancy services in engineering, carrying out studies and projects, managing projects and supervision of works. Morelco S.A.S. Colombia and Ecuador Providing construction and assembly services, supply of equipment and materials, operation and maintenance and engineering services in the specialties of mechanics, instrumentation and civil works. Infrastructure: GMP S.A. Peru Oil and oil by-products Oiltanking Andina Services S.A. Peru Operation of the gas processing plant of Pisco - Camisea. Transportadora de Gas Natural Comprimido Andino S.A.C. Peru Supply, process and market natural gas and its derivative products. Concar S.A. Peru Highway and roads concessions operation and maintenance. GyM Ferrovias S.A. Peru Concession for the operation of the public transportation system of Lima Metro (Metro de Lima Metropolitana). Survial S.A. Peru Concession for constructing, operating and maintaining Section 1 of the “Southern Inter-oceanic” highway. Norvial S.A. Peru Concession for restoring, operating and maintaining the “Ancon - Huacho - Pativilca” section of the Panamericana Norte road. Concesion Canchaque S.A.C. Peru Concession for operating and maintaining of the Buenos Aires – Canchaque provincial road highway. Concesionaria Via Expresa Sur S.A. Peru Concession for designing, constructing, operating and maintaining the Via Expresa - Paseo de la Republica in Lima. Real estate: VIVA GyM S.A. Peru Developing and managing real estate projects directly or together with other partners. Parent company operation: Adexus S.A. Chile, Peru, Colombia and Ecuador IT solutions services. CAM Holding S.p.A. Chile Investment company. Qualys S.A. Peru Human, economic and technological services to the Group’s companies. Promotora Larcomar S.A. Peru Building a hotel complex on a plot of land located in the district of Miraflores. Promotores Asociados de Inmobiliarias S.A. Peru Operating in the real-estate industry and engaged in the development and sale of office premises in Peru. Negocios del Gas S.A. Peru Investment company for construction, operation, and maintenance of the pipeline system to transport natural gas and liquids. Inversiones en Autopistas S.A. Peru Holding company of shares, participation or any other credit instrument or investment document. The following table shows the Group’s subsidiaries and related interest as of December 31, 2019: Percentage of Percentage of Percentage of Percentage of held by non-controlling Engineering and Construction: GyM S.A. 98.87 % — 98.87 % 1.13 % - Morelco S.A.S. — 70.00 % 70.00 % 30.00 % - GyM Chile S.p.A. — 100.00 % 100.00 % — - Vial y Vives – DSD S.A. — 94.49 % 94.49 % 5.51 % GMI S.A. 89.41 % — 89.41 % 10.59 % - Ecología Tecnología Ambiental S.A.C. — 100.00 % 100.00 % — - GM Ingenieria y Construcción de CV — 99.00 % 99.00 % 1.00 % - GM Ingenieria Bolivia S.R.L. — 98.57 % 98.57 % 1.43 % Infrastructure: GMP S.A. 95.00 % — 95.00 % 5.00 % - Oiltanking Andina Services S.A. — 50.00 % 50.00 % 50.00 % - Transportadora de Gas Natural Comprimido Andino S.A.C. — 99.93 % 99.93 % 0.07 % Concar S.A. 100.00 % — 100.00 % — GyM Ferrovias S.A. 75.00 % — 75.00 % 25.00 % Survial S.A. 100.00 % — 100.00 % — Norvial S.A. 18.20 % 48.80 % 67.00 % 33.00 % Concesión Canchaque S.A. 99.96 % 0.04 % 100.00 % — Concesionaria Vía Expresa Sur S.A. 99.98 % 0.02 % 100.00 % — Real Estate: Viva GyM S.A. 56.22 % 43.32 % 99.54 % 0.46 % Parent company operations: Qualys S.A ( Previously Generadora Arabesco S.A.) 100.00 % — 100.00 % — Promotora Larcomar S.A. 46.55 % — 46.55 % 53.45 % Negocios del Gas S.A. 99.99 % 0.01 % 100.00 % — Agenera S.A. 99.00 % 1.00 % 100.00 % — Inversiones en Autopistas S.A. 1.00 % 99.00 % 100.00 % — Cam Holding S.p.A. 100.00 % — 100.00 % — Adexus S.A. 100.00 % — 100.00 % — The following table shows the Group’s subsidiaries and related interest as of December 31, 2018: Percentage of Percentage of common shares held by Percentage of Percentage of held by non-controlling Engineering and Construction: GyM S.A. 98.24 % — 98.24 % 1.76 % - Morelco S.A.S. — 70.00 % 70.00 % 30.00 % - GyM Chile S.p.A. — 94.49 % 99.99 % 0.01 % - Vial y Vives – DSD S.A. — 94.49 % 94.49 % 5.51 % GMI S.A. 89.41 % — 89.41 % 10.59 % - Ecología Tecnología Ambiental S.A.C. — — 99.99 % 0.01 % - GM Ingenieria y Construcción de CV — — 99.00 % 1.00 % - GM Ingenieria Bolivia S.R.L. — — 99.00 % 1.00 % Infrastructure: GMP S.A. 95.00 % — 95.00 % 5.00 % - Oiltanking Andina Services S.A. — 50.00 % 50.00 % 50.00 % - Transportadora de Gas Natural Comprimido Andino S.A.C. — 99.93 % 99.93 % 0.07 % Concar S.A. 99.99 % — 99.99 % 0.01 % GyM Ferrovias S.A. 75.00 % — 75.00 % 25.00 % Survial S.A. 99.99 % — 99.99 % 0.01 % Norvial S.A. 67.00 % — 67.00 % 33.00 % Concesión Canchaque S.A. 99.96 % — 99.96 % 0.04 % Concesionaria Vía Expresa Sur S.A. 99.98 % 0.02 % 100.00 % — Real Estate: Viva GyM S.A. 63.44 % 36.10 % 99.54 % 0.46 % Parent company operations: Qualys S.A (Previously Generadora Arabesco S.A.) 99.00 % — 99.00 % 1.00 % Promotora Larcomar S.A. 46.55 % — 46.55 % 53.45 % Negocios del Gas S.A. 99.99 % 0.01 % 100.00 % — Agenera S.A. 99.00 % 1.00 % 100.00 % — Inversiones en Autopistas S.A. 100.00 % — — — Cam Holding S.p.A. 100.00 % — 100.00 % — Adexus S.A. 99.99 % 0.01 % 100.00 % — All investments in subsidiaries have been included in the consolidation. The proportion of voting rights in such subsidiaries is held directly by the Company and does not differ significantly from the proportion of shares held. In June 2018, the Company expanded its shareholding to 100% of the subsidiary Adexus S.A. (Note 32-a). In 2018, the subsidiary Cam Servicios del Perú S.A. was sold, as well as the following indirect subsidiaries: i) Stracon GyM S.A. through GyM S.A. and ii) Cam Chile S.p.A., through Cam Holding S.p.A. In that year, these investments were deconsolidated by the Company, and their operations are shown in Note 36. As of December 31, the non-controlling 2018 2019 Viva GyM S.A. and subsidiaries 168,612 168,839 GyM S.A. and subsidiaries 67,639 61,569 Norvial S.A. 65,918 63,031 GMP S.A. 23,424 24,413 GyM Ferrovias S.A. 55,986 77,564 Promotora Larcomar S.A. 13,121 3,058 Other 6,871 (199 ) 401,571 398,275 In December 2019, the subsidiary Viva GyM S.A. through the General Shareholders’ Meeting , non-proportional In addition, in December 2019 the subsidiary GyM S.A. through the General Shareholders’ Meeting agreed to the capital increase for monetary contributions in the amount of S/146.1 million. Minority shareholders voluntarily waived the pre-emptive Summarized financial information of subsidiaries with material non-controlling Set out below is the summarized financial information for each subsidiary that has non-controlling Summarized statement of financial position Viva GyM S.A. and subsidiaries GyM S.A. and subsidiaries Norvial S.A. GyM Ferrovías S.A. At December 31, At December 31, At December 31, At December 31, 2018 2019 2018 2019 2018 2019 2018 2019 Current: Assets 720,976 591,402 1,262,588 1,232,486 109,778 84,889 534,148 449,180 Liabilities (310,132 ) (263,592 ) (1,467,953 ) (1,491,747 ) (66,506 ) (53,715 ) (563,081 ) (93,879 ) Current net assets (liabilities) 410,844 327,810 (205,365 ) (259,261 ) 43,272 31,174 (28,933 ) 355,301 Non-current: Assets 98,504 121,529 980,653 1,100,218 462,739 442,186 974,688 623,033 Liabilities (37,154 ) (37,851 ) (413,026 ) (486,924 ) (306,261 ) (282,358 ) (716,946 ) (668,080 ) Non-current 61,350 83,678 567,627 613,294 156,478 159,828 257,742 (45,047 ) Net assets 472,194 411,488 362,262 354,033 199,750 191,002 228,809 310,254 Summarized income statement Viva GyM S.A. and GyM S.A. and Norvial S.A. GyM Ferrovías S.A. For the year ended For the year ended For the year ended For the year ended 2018 2019 2018 2019 2018 2019 2018 2019 Revenue 630,130 264,401 1,704,998 2,279,786 163,117 272,679 577,993 397,853 Profit (loss) before income tax 226,945 30,729 (154,452 ) (116,081 ) 21,104 24,067 116,822 121,079 Income tax (69,166 ) (7,000 ) 18,559 (30,843 ) (3,885 ) (6,815 ) (35,524 ) (39,634 ) Profit (loss) for the year 157,779 23,729 (135,893 ) (146,924 ) 17,219 17,252 81,298 81,445 Discontinued operations — — 44,096 — — — — — Other comprehensive income — — (14,061 ) (7,436 ) — — — — Total comprehensive income for the year 157,779 23,729 (105,858 ) (154,360 ) 17,219 17,252 81,298 81,445 Dividends paid to non-controlling 35-d) 84,870 — 4,241 — 8,184 8,580 — — Summarized statement of cash flows Viva GyM S.A. and GyM S.A. and Norvial S.A. GyM Ferrovías S.A. For the year ended For the year ended For the year ended For the year ended 2018 2019 2018 2019 2018 2019 2018 2019 Net cash provided from operating activities 259,992 28,791 148,754 (25,502 ) 70,939 12,514 (161,318 ) 379,882 Net cash (applied to) provided from investing activities (8,460 ) (2,613 ) 233,150 (20,173 ) (2 ) (33 ) 1,928 2,845 Net cash (applied to) provided from financing activities (255,979 ) (58,722 ) (388,836 ) 209,514 (43,536 ) (46,045 ) 189,495 (273,009 ) (Decrease) increase in cash and cash equivalents, net (4,447 ) (32,544 ) (6,932 ) 163,839 27,401 (33,564 ) 30,105 109,718 Cash and cash equivalents at the beginning of the year 97,709 93,262 179,560 172,628 72,449 99,850 161,073 191,178 Cash and cash equivalents at the end of the year 93,262 60,718 172,628 336,467 99,850 66,286 191,178 300,896 The information above is the amount before inter-company eliminations. b) Public services concessions The Group has public service concessions. When applicable, the income attributable to the construction or restoration of infrastructure has been accounted for by applying the models described in Note 2.5 (financial asset model, intangible asset and forked model). After the termination of the Contract between TGNCA and the Ministry of Energy and Mines, Management is preparing new gas compression and liquefaction projects. Additionally, it is evaluating the centralization of the gas business through this vehicle, a decision that must be approved by the Board of Directors in 2020. In all the Group’s concessions, the infrastructure returns to the Grantor at the end of the Contract. The concessions held by the Group are as follows as of December 31, 2 Name of Concession Description Estimated investment Consideration Ordinary Concession Accounting Survial S.A. This company operates and maintains a 750 km road from the San Juan de Marcona port to Urcos, Peru, which is connected to an interoceanic road. The road has five toll stations and three weigh stations. US$99 million Transaction secured by the Peruvian Government involving from annual payments for the maintenance and operation of the road, which is in charge of the Peruvian Ministry of Transport and Communications (MTC). 99.90% 2032 Financial asset Canchaque S.A.C. This company operates and periodically maintains a 78 km road which connects the towns of Buenos Aires and Canchaque, in Peru. The road has one toll station. US$31 million (US$29 million in 2018) Transaction secured by the Peruvian Government regardless the traffic volume. Revenue is secured by an annual minimum amount of US$0.3 million. 99.96% 2025 Financial asset Concesionaria. La Chira S.A. Designing, financing, constructing, operating and maintaining project called “Planta de Tratamiento de Aguas Residuales y Emisario Submarino La Chira”. The Project will treat approximately 25% of wastewaters in Lima. S/250 million Transaction secured by the Peruvian Government consisting of monthly and quarterly payments settled by Sedapal´s collection trust. 50.00% 2036 Financial asset GyM Ferrovias S.A. Concession for the operation of Line 1 of Lima Metro, Peru’s only urban railway system in Lima city, which includes (i) operation and maintenance of the existing trains (24 initial investment trains and 20 additional trains), (ii) operation and maintenance of the railway system (railway and infrastructure). S/642 million Transaction secured by the Peruvian Government involving a quarterly payment received from MTC based on km travelled per train. 75.00% 2041 Financial asset Norvial S.A. The Company operates and maintains the highway that connects Lima to the northwest of Peru. This 183 km road known as Red Vial 5 runs from the cities of Ancon to Pativilca and has three toll stations. US$187 million (US$152 million in 2018) From users (self-financed concession; revenue is derived from collection of tolls). 67.00% 2028 Intangible Via Expresa Sur S.A. The Company obtained the concession for designing, financing, building, operating and maintaining the infrastructure associated with the Via Expresa Sur Project. This project involves the second stage expansion of the Via Expresa - Paseo de la Republica,between Republica de Panama Avenue and and Panamericana highway. US$197 million The contract gives the right of collection from users; however the Peruvian Government shall pay the difference when the operating revenue obtained is below US$18 million during the first two years and US$19.7 million from the third year to the fifteenth year of the effective period of the financing, with a ceiling of US$10 million. In June 2017, the contract was suspended temporarily for one year by agreement between the Concessionaire and the grantor. The suspension was extended until June 2020. 99.98% 2053 Bifurcated c) Main joint operations At December 31, 2019, the Group is a partner to 51 Joint Operations with third parties (51 at December 31, 2018 and 64 at December 31, 2017). The table below lists the Group’s major Joint Operations. Percentage of interest Joint operations 2017 2018 2019 Graña y Montero S.A.A. - Concesionaria La Chira S.A. 50 % 50 % 50 % GyM S.A. - Consorcio CDEM 85 % 85 % 85 % - Consorcio Huacho Pativilca 67 % 67 % 67 % - Consorcio GyM – CONCIVILES 67 % 67 % 67 % - Consorcio AMDP norte 50 % 50 % — - Consorcio Chicama - Ascope 50 % 50 % 50 % - Consorcio Constructor Alto Cayma 50 % 50 % 50 % - Consorcio Energía y Vapor 50 % 50 % 50 % - Consorcio Ermitaño 50 % 50 % 50 % - Consorcio GyM Sade Skanska 50 % 50 % 50 % - Consorcio GYM-OSSA — — 50 % - Consorcio GyM-Stracon — 50 % 50 % - Consorcio HV GyM 50 % 50 % 50 % - Consorcio La Chira 50 % 50 % 50 % - Consorcio Lima Actividades Comerciales Sur 50 % 50 % 50 % - Consorcio Lima Actividades Sur 50 % 50 % 50 % - Consorcio Menegua 50 % 50 % 50 % - Consorcio para la Atención y Mantenimiento de Ductos 40 % 40 % — - Consorcio Rio Mantaro 50 % 50 % 50 % - Consorcio Río Urubamba 50 % 50 % 50 % - Consorcio TNT Vial y Vives - DSD Chile LTDA 50 % 50 % 50 % - Constructora Incolur DSD Limitada 50 % 50 % 50 % - Consorcio Alto Cayma 49 % 49 % 49 % - Consorcio La Gloria 49 % 49 % 49 % - Consorcio Norte Pachacutec 49 % 49 % 49 % - Consorcio Italo Peruano 48 % 48 % 48 % - Consorcio Vial Quinua 46 % 46 % 46 % - Consorcio Constructor Ductos del Sur 29 % 29 % 29 % - Consorcio Constructor Chavimochic 27 % 27 % 27 % - Consorcio Vial ICAPAL 10 % 10 % 10 % GMP S.A. - Consorcio Terminales 50 % 50 % 50 % - Terminales del Perú 50 % 50 % 50 % CONCAR S.A. - Consorcio Ancón-Pativilca 67 % 67 % 67 % - Consorcio Peruano de Conservación 50 % 50 % 50 % - Consorcio Manperán 67 % 67 % 67 % - Consorcio Vial Sierra 50 % 100 % 50 % - Consorcio Vial Ayahuaylas 99 % 99 % 99 % - Consorcio Vial Sullana 99 % 99 % 99 % - Consorcio Vial del Sur 99 % 99 % 99 % Viva GyM S.A. - Consorcio Panorama 35 % — — GMI S.A. - Consorcio Vial la Concordia 88 % 88 % 88 % - Consorcio GMI- — 70 % 70 % - Consorcio Supervisor Ilo 55 % 55 % 55 % - Consorcio Poyry-GMI 40 % 40 % 40 % - Consorcio Internacional Supervisión Valle Sagrado 33 % 33 % 33 % - Consorcio Ecotec - GMI - PIM — 30 % 30 % - Consorcio Ribereño Chinchaycamac — — 40 % All the joint agreements listed above are operated in Peru, Chile and Colombia. On November 2, 2019, the operation contract of Consorcio Terminales of the subsidiary GMP S.A., corresponding to the terminals of Pisco, Mollendo, Ilo, Cusco and Juliaca, was terminated, and the assets and operations were delivered to Petroperú. Currently, it is in the process of liquidating assets and liabilities. The main activities of the joint operations correspond to: Joint Operations in Economic activity Graña y Montero S.A.A. Construction, operation and maintenance of La Chira wastewater treatment plant in the south of Lima. The project is aimed to solve Lima’s environmental problems caused by sewage discharged directly into the sea. GyM S.A. These joint operations were created exclusively for the GMP S.A. Consorcio Terminales and Terminales del Peru provide services for receiving, storing, shipping and transporting liquid hydrocarbons, such as gasoline, jet fuel, diesel fuel and residual among others. CONCAR S.A. Concar’s joint operations provides rehabilitation service, routine and periodic maintenance of the road , GMI S.A. Engineering consulting services in, study and project execution, project management and Works supervision. The consolidated financial statements do not include any other type of entities in addition to those mentioned above, such as trust funds or special purpose entities.

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Segment Reporting	7 SEGMENT REPORTING Operating segments are reported consistently with the internal reports that are reviewed by the Group’s chief decision-maker; that is, the Executive Committee, which is led by the Corporate General Manager. This Committee acts as the maximum authority in operations decision making and is responsible for allocating resources and evaluating the performance of each operating segment. The Group’s operating segments are assessed by the activities of the following business units: (i) engineering and construction, (ii) infrastructure, (iii) real estate and (iv) parent company operations. As set forth under IFRS 8, reportable segments based on the level of revenue is: ‘engineering and construction’. However, the Group has voluntarily decided to report on all its operating segments as detailed in this Note. The revenues derived from foreign operations (Chile y Colombia) comprise 14% of the Group’s total revenue reported in 2019 (20.3% in 2018 and 10.6% in 2017). Sales between segments are carried out at arm’s length, are not material, and are eliminated on consolidation. The revenue from external parties is measured in a manner consistent with that in the income statement. The s s Group sales and receivables are not concentrated in a few private customers. There is no external customer that represents 10% or more of the Group’s revenue. The principal activities of the Group in each operating segments are as follows: a) Engineering and construction: This segment includes from traditional engineering services such as structural, civil and design engineering, and architectural planning to advanced specialties including process design, simulation, and environmental services at three divisions; i) civil works, such as the construction of hydroelectric power stations and other large infrastructure facilities; (ii) electro-mechanic construction, such as concentrator plants, oil, and natural gas pipelines, and transmission lines; iii) building construction, such as office buildings, residential buildings, hotels, affordable housing projects, shopping centers, and industrial facilities. b) Infrastructure: The Group has long-term concessions or similar contractual arrangements in Peru for three toll roads, the Lima Metro, a wastewater treatment plant in Lima, four producing oil fields, a gas processing plant and operation and maintenance services for infrastructure assets. c) Real Estate: The Group develops and sells homes targeted to low and middle-income population sectors which are experiencing a significant increase in disposable income, as well as, office and commercial space to a lesser extent. d) Parent Company Operation corresponds to services provided to related entities of the Group such as strategic and functional advisory services and operational leasing of offices. The Executive Committee uses adjusted earnings before interest, tax, depreciation, and amortization (EBITDA) to assess the performance of operating segments. In 2019, additional provisions were t Profit before income tax reconciles to EBITDA as follows: EBITDA 2017 2018 2019 Net profit (loss) 209,238 57,415 (838,642 ) Financial income and expenses 137,035 197,057 157,053 Income tax 46,305 113,318 319,957 Depreciation and amortization 179,725 189,509 202,630 EBITDA (*) 572,303 557,299 (159,002 ) ( * D EBITDA for each segment is as follows: 2017 2018 2019 Engineering and construction 119,987 19,243 2,885 Infrastructure 300,935 411,502 355,296 Real estate 177,286 240,991 76,239 Parent c 125,938 (27,803 ) (1,077,259 ) Intercompany eliminations (151,843 ) (86,634 ) 483,837 EBITDA 572,303 557,299 (159,002 ) Backlog refers to the expected future revenue undersigned contracts and legally binding letters of intent. The breakdown by operating segments as of December 31, 2019, and the dates in which they are estimated to be realized is shown in the following table: As of December 31, Engineering and Construction 3,018,822 Infrastructure 1,837,305 Real estate 209,893 Intercompany eliminations (434,039 ) 4,631,981 The following table shows the Group’s financial statements by operating segments: Operating segments financial position Segment reporting Infrastructure Engineering Energy Toll Transportation Water Real Parent Eliminations Consolidated As of December 31, 2018 Assets.- Cash and cash equivalent 177,455 34,816 168,460 191,178 6,700 93,262 129,269 — 801,140 Trade accounts receivables, net 583,842 54,350 78,013 226,919 598 63,038 1,068 — 1,007,828 Work in progress, net 24,962 — — — — — 3,576 — 28,538 Accounts receivable from related parties 203,583 492 40,820 758 9,930 60,759 98,308 (379,747 ) 34,903 Other accounts receivable 386,467 37,611 28,492 31,012 199 55,508 49,160 2 588,451 Inventories, net 27,852 18,823 9,206 25,282 — 448,328 — (15,444 ) 514,047 Prepaid expenses 3,825 1,345 3,068 874 135 81 1,221 — 10,549 1,407,986 147,437 328,059 476,023 17,562 720,976 282,602 (395,189 ) 2,985,456 Non-current — — — — — — 247,798 — 247,798 Total current assets 1,407,986 147,437 328,059 476,023 17,562 720,976 530,400 (395,189 ) 3,233,254 Long-term trade accounts receivable, net 14,455 — 33,380 966,202 — 6,030 — — 1,020,067 Long-term work in progress, net — — 32,212 — — — — — 32,212 Long-term accounts receivable from related parties 254,660 — 39,341 — — — 744,655 (260,430 ) 778,226 Prepaid expenses — — 28,214 5,152 840 — — (509 ) 33,697 Other long-term accounts receivable 77,028 63,797 7,058 64,817 7,346 30,268 52,645 (2 ) 302,957 Investments in associates and joint ventures 114,676 7,230 — — — 5,604 2,213,023 (2,082,768 ) 257,765 Investment property — — — — — 29,133 — — 29,133 Property, plant and equipment, net 205,678 171,430 14,585 1,586 109 9,237 69,088 (1,159 ) 470,554 Intangible assets, net 160,088 183,614 466,153 749 — 1,105 23,514 11,872 847,095 Deferred income tax asset 166,624 5,025 11,876 — 620 17,127 218,201 5,963 425,436 Total non-current 993,209 431,096 632,819 1,038,506 8,915 98,504 3,321,126 (2,327,033 ) 4,197,142 Total assets 2,401,195 578,533 960,878 1,514,529 26,477 819,480 3,851,526 (2,722,222 ) 7,430,396 Liabilities.- Borrowings 232,409 26,621 15,384 209,463 — 133,105 209,492 — 826,474 Bonds — — 25,745 13,422 — — — — 39,167 Trade accounts payable 777,130 49,254 61,233 104,652 121 31,173 55,968 — 1,079,531 Accounts payable to related parties 179,351 1,933 46,099 65,256 58 35,085 91,754 (363,595 ) 55,941 Current income tax 5,898 2,797 1,398 9,888 226 4,219 1,381 — 25,807 Other accounts payable 389,896 13,147 72,823 11,677 631 106,286 38,209 — 632,669 Provisions 521 5,412 — — — 264 — — 6,197 Non-current — — — — — — 225,828 — 225,828 Total current liabilities 1,585,205 99,164 222,682 414,358 1,036 310,132 622,632 (363,595 ) 2,891,614 Borrowings 9,314 87,166 556 — — 10,684 268,478 — 376,198 Long-term bonds — — 299,637 598,238 — — — — 897,875 Other long-term accounts payable 357,146 — 31,477 154,756 1,656 26,470 2,605 — 574,110 Long-term accounts payable to related parties 8,880 — 1,167 81,207 23,445 — 183,826 (276,676 ) 21,849 Provisions 32,122 20,234 — — — — 51,055 — 103,411 Derivative financial instruments — 61 — — — — — — 61 Deferred income tax liability 5,564 24,541 7,010 37,178 — — 1,054 — 75,347 Total non-current 413,026 132,002 339,847 871,379 25,101 37,154 507,018 (276,676 ) 2,048,851 Total liabilities 1,998,231 231,166 562,529 1,285,737 26,137 347,286 1,129,650 (640,271 ) 4,940,465 Equity attributable to controlling interest in the Company 331,178 323,943 332,406 171,594 340 193,483 2,708,803 (1,973,387 ) 2,088,360 Non-controlling 71,786 23,424 65,943 57,198 — 278,711 13,073 (108,564 ) 401,571 Total liabilities and equity 2,401,195 578,533 960,878 1,514,529 26,477 819,480 3,851,526 (2,722,222 ) 7,430,396 As of December 31, 2019 Assets.- Cash and cash equivalent 372,991 53,118 123,020 300,896 6,388 60,718 31,847 — 948,978 Trade accounts receivables, net 531,591 63,402 44,513 97,059 1,168 83,019 985 — 821,737 Work in progress, net 49,457 — — — — — — — 49,457 Accounts receivable from related parties 202,181 369 43,852 1,853 — 1,144 99,794 (312,535 ) 36,658 Other accounts receivable 327,977 30,853 30,228 18,548 109 9,509 27,274 2 444,500 Inventories, net 57,093 32,366 7,109 30,594 — 437,012 — (11,601 ) 552,573 Prepaid expenses 6,812 1,271 2,779 231 133 — 122 — 11,348 1,548,102 181,379 251,501 449,181 7,798 591,402 160,022 (324,134 ) 2,865,251 Non-current 2,398 — — — — — 203,020 — 205,418 Total current assets 1,550,500 181,379 251,501 449,181 7,798 591,402 363,042 (324,134 ) 3,070,669 Long-term trade accounts receivable, net 97,256 — 36,273 619,086 — 587 — — 753,202 Long-term work in progress, net — — 23,117 — — — — — 23,117 Long-term accounts receivable from related parties 290,966 — 836 — 10,475 — 552,687 (308,023 ) 546,941 Prepaid expenses — 887 24,462 2,307 788 — — (510 ) 27,934 Other long-term accounts receivable 113,879 63,649 5,156 — 7,346 50,449 59,844 — 300,323 Investments in associates and joint ventures 109,839 8,006 — — — 6,062 1,495,422 (1,582,294 ) 37,035 Investment property 1,450 — — — — 26,876 — — 28,326 Property, plant and equipment, net 186,589 184,819 11,106 841 153 11,742 49,779 (1,159 ) 443,870 Intangible assets, net 136,547 244,901 443,420 794 — 1,029 19,490 7,134 853,315 Right-of-use 5,638 24,038 3,860 5 7 5,048 55,532 (15,315 ) 78,813 Deferred income tax asset 176,740 4,741 13,054 — 720 19,736 20,752 5,176 240,919 Total non-current 1,118,904 531,041 561,284 623,033 19,489 121,529 2,253,506 (1,894,991 ) 3,333,795 Total assets 2,669,404 712,420 812,785 1,072,214 27,287 712,931 2,616,548 (2,219,125 ) 6,404,464 Liabilities.- Borrowings 180,535 42,760 2,383 5 6 116,231 121,379 (9,039 ) 454,260 Bonds — — 28,995 15,742 — — — — 44,737 Trade accounts payable 932,142 67,444 34,762 28,508 132 39,645 33,488 — 1,136,121 Accounts payable to related parties 206,907 2,233 35,554 21,024 — 23,437 58,951 (309,190 ) 38,916 Current income tax 18,451 961 3,710 23,887 — 704 286 — 47,999 Other accounts payable 441,271 16,721 53,987 4,713 835 83,345 34,433 — 635,305 Provisions 6,031 18,459 6,183 — — 230 82,580 — 113,483 Non-current — — — — — — 210,025 — 210,025 Total current liabilities 1,785,337 148,578 165,574 93,879 973 263,592 541,142 (318,229 ) 2,680,846 Borrowings 32,620 116,218 2,070 — — 11,010 190,671 (7,783 ) 344,806 Long-term bonds — — 276,550 602,755 — — — — 879,305 Other long-term accounts payable 222,887 — 15,989 2,176 2,106 26,841 3,102 — 273,101 Long-term accounts payable to related parties 120,255 — 836 22,583 23,784 — 165,286 (310,161 ) 22,583 Provisions 80,125 40,268 24,691 1,394 — — 68,474 — 214,952 Derivative financial instruments — 52 — — — — — — 52 Deferred income tax liability 31,037 36,476 5,806 39,172 — — 243 — 112,734 Total non-current 486,924 193,014 325,942 668,080 25,890 37,851 427,776 (317,944 ) 1,847,533 Total liabilities 2,272,261 341,592 491,516 761,959 26,863 301,443 968,918 (636,173 ) 4,528,379 Equity attributable to controlling interest in the Company 330,992 346,415 258,223 232,692 424 137,542 1,644,707 (1,473,185 ) 1,477,810 Non-controlling 66,151 24,413 63,046 77,563 — 273,946 2,923 (109,767 ) 398,275 Total liabilities and equity 2,669,404 712,420 812,785 1,072,214 27,287 712,931 2,616,548 (2,219,125 ) 6,404,464 Operating segment performance Segment Reporting Infrastructure Engineering Parent and Water Real Company construction Energy Toll roads Transportation treatment estate operations Eliminations Consolidated For the year ended December 31, 2017 - Revenue 2,331,907 436,876 642,127 365,771 3,152 647,535 70,050 (483,405 ) 4,014,013 Gross profit (loss) 176,473 71,825 139,196 48,696 445 147,383 (37,771 ) (43,795 ) 502,452 Administrative expenses (188,162 ) (15,854 ) (32,453 ) (15,279 ) (317 ) (21,189 ) (100,968 ) 51,768 (322,454 ) Other income and expenses, net (46,445 ) 5,138 1,061 5 — (3,700 ) 10,512 560 (32,869 ) Gain from the sale of investments — — — — — 49,002 (18,672 ) 4,215 34,545 Operating (loss) profit (58,134 ) 61,109 107,804 33,422 128 171,496 (146,899 ) 12,748 181,674 Financial expenses (46,655 ) (13,423 ) (6,892 ) (8,000 ) (50 ) (21,918 ) (81,310 ) 27,471 (150,777 ) Financial income 8,491 1,965 3,257 3,606 26 3,569 35,431 (42,603 ) 13,742 Share of profit or loss in associates and joint ventures 30,982 1,584 — — — 456 142,595 (175,144 ) 473 (Loss) profit before income tax (65,316 ) 51,235 104,169 29,028 104 153,603 (50,183 ) (177,528 ) 45,112 Income tax 877 (13,151 ) (32,290 ) (9,544 ) (228 ) (35,900 ) 44,032 (101 ) (46,305 ) (Loss) profit from continuing operations (64,439 ) 38,084 71,879 19,484 (124 ) 117,703 (6,151 ) (177,629 ) (1,193 ) Profit (Loss) from discontinuing operations 76,837 — — — — — 123,603 9,991 210,431 (Loss) profit for the year 12,398 38,084 71,879 19,484 (124 ) 117,703 117,452 (167,638 ) 209,238 (Loss) profit from attributable to: Owners of the Company 12,078 33,714 55,620 14,613 (124 ) 48,647 125,182 (140,992 ) 148,738 Non-controlling 320 4,370 16,259 4,871 — 69,056 (7,730 ) (26,646 ) 60,500 12,398 38,084 71,879 19,484 (124 ) 117,703 117,452 (167,638 ) 209,238 For the year ended December 31, 2018 - Revenue 1,960,863 560,506 733,148 586,329 3,270 630,130 62,098 (636,882 ) 3,899,462 Gross profit (loss) 62,095 120,360 107,092 122,567 592 287,959 (10,564 ) (15,612 ) 674,489 Administrative expenses (136,066 ) (20,898 ) (35,626 ) (12,007 ) (296 ) (50,730 ) (62,890 ) 40,080 (278,433 ) Other income and expenses, net (13,515 ) 1,243 (11 ) 31 — (1,971 ) (47,779 ) 660 (61,342 ) Operating (loss) profit (87,486 ) 100,705 71,455 110,591 296 235,258 (121,233 ) 25,128 334,714 Financial expenses (82,861 ) (15,631 ) (26,691 ) (20,604 ) 6 (11,859 ) (115,077 ) 24,735 (247,982 ) Financial income 15,122 4,593 2,560 35,147 554 3,556 31,752 (42,359 ) 50,925 Share of profit or loss in associates and joint ventures 11,366 1,608 — — — (10 ) 84,138 (100,811 ) (3,709 ) (Loss) profit before income tax (143,859 ) 91,275 47,324 125,134 856 226,945 (112,076 ) (101,651 ) 133,948 Income tax 14,361 (26,275 ) (15,737 ) (38,017 ) (517 ) (69,166 ) 22,867 (834 ) (113,318 ) (Loss) profit from continuing operations (129,498 ) 65,000 31,587 87,117 339 157,779 (89,209 ) (102,485 ) 20,630 Profit (Loss) from discontinuing operations 44,096 — — — — — (3,709 ) (3,602 ) 36,785 (Loss) profit for the year (85,402 ) 65,000 31,587 87,117 339 157,779 (92,918 ) (106,087 ) 57,415 (Loss) profit from attributable to: Owners of the Company (86,857 ) 59,866 26,731 65,338 339 28,921 (85,715 ) (91,811 ) (83,188 ) Non-controlling 1,455 5,134 4,856 21,779 — 128,858 (7,203 ) (14,276 ) 140,603 (85,402 ) 65,000 31,587 87,117 339 157,779 (92,918 ) (106,087 ) 57,415 For the year ended December 31, 2019 - Revenue 2,797,326 552,584 633,301 397,853 3,555 264,401 87,476 (651,492 ) 4,085,004 Gross profit (loss) 98,362 108,291 96,164 119,464 500 70,787 (2,168 ) (49,637 ) 441,763 Administrative expenses (141,421 ) (24,230 ) (28,623 ) (17,991 ) (397 ) (22,045 ) (40,402 ) 61,201 (213,908 ) Other income and expenses, ne t 9,937 606 (47,998 ) (2,661 ) 12 20,020 (305,749 ) (921 ) (326,754 ) Gain from sale of investments — — — — — — — — — Operating (loss) profit (33,122 ) 84,667 19,543 98,812 115 68,762 (348,319 ) 10,643 (98,899 ) Financial expenses (74,171 ) (13,266 ) (27,297 ) (10,948 ) (12 ) (42,320 ) (101,914 ) 38,219 (231,709 ) Financial income 5,643 2,033 2,245 33,215 826 3,829 73,832 (46,967 ) 74,656 Dividends — — — — — — 12,688 (12,688 ) — Share of profit or loss in associates and joint ventures (3,558 ) 2,293 — — — 458 (711,962 ) 493,995 (218,774 ) (Loss) profit before income tax (105,208 ) 75,727 (5,509 ) 121,079 929 30,729 (1,075,675 ) 483,202 (474,726 ) Income tax (35,457 ) (22,911 ) (17,112 ) (39,634 ) (506 ) (7,000 ) (196,219 ) (1,118 ) (319,957 ) (Loss) profit from continuing operations (140,665 ) 52,816 (22,621 ) 81,445 423 23,729 (1,271,894 ) 482,084 (794,683 ) Loss from discontinuing operations — — — — — — (42,857 ) (1,102 ) (43,959 ) (Loss) profit for the year (140,665 ) 52,816 (22,621 ) 81,445 423 23,729 (1,314,751 ) 480,982 (838,642 ) (Loss) profit from attributable to: Owners of the Company (137,110 ) 48,056 (28,270 ) 61,084 423 (4,995 ) (1,304,675 ) 480,766 (884,721 ) Non-controlling (3,555 ) 4,760 5,649 20,361 — 28,724 (10,076 ) 216 46,079 (140,665 ) 52,816 (22,621 ) 81,445 423 23,729 (1,314,751 ) 480,982 (838,642 ) Segments by geographical area 2017 2018 2019 Revenues: - Peru 3,589,048 3,347,540 3,454,959 - Chile 371,986 226,891 388,284 - Colombia 50,829 325,031 241,761 - Bolivia 2,150 — — 4,014,013 3,899,462 4,085,004 Non-current - Peru 4,164,342 3,896,920 3,063,146 - Chile 407,152 142,383 146,891 - Colombia 203,203 157,839 123,758 - Bolivia 149 — — - Guyana 878 — — 4,775,724 4,197,142 3,333,795

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Financial Instruments	8 FINANCIAL INSTRUMENTS 8.1 Financial instruments by category The classification of financial assets and liabilities by category is as follows: At December, 31 2018 2019 Financial assets according to the statement of financial position Loans and accounts receivable at amortized cost: - Cash and cash equivalents 801,140 948,978 - Trade accounts receivable and other accounts receivable (excluding financial assets) 1,302,358 1,258,476 - Financial assets related to concession agreements 1,227,994 748,365 - Accounts receivable from related parties 813,129 36,658 4,144,621 2,992,477 Financial assets related to concession agreements are recorded in the consolidated statement of financial position as the line items short-term trade accounts receivable and long-term trade accounts receivable. At December, 31 2018 2019 Financial liabilities according to the statement of financial position Other financial liabilities at amortized cost: - Other financial liabilities 1,169,184 695,870 - Finance leases 33,488 22,980 - Lease liability for right-of-use — 80,216 - Bonds 937,042 924,042 - Trade and other accounts payable (excluding non-financial 1,453,933 1,364,131 - Accounts payable to related parties 77,790 61,499 3,671,437 3,148,738 Hedging derivatives: - Derivative financial instruments 61 52 8.2 Credit quality of financial assets The credit quality of financial assets that are neither past due nor impaired can be assessed with reference to external risk ratings (if they exist), or based on historical information on the default rates of their counterparties. As of December 31, the credit quality of financial assets is presented below: At December 31, 2018 2019 Cash and cash equivalents (*) Banco de Credito del Peru (A+) 350,403 302,743 Banco Continental (A+) 114,067 186,238 Citibank (A) 134,990 183,719 Banco Scotiabank (A+) 73,039 64,101 Banco de la Nacion (A) 23,766 56,085 Credicorp Capital Colombia (AAA) — 44,338 Banco Interbank (A) 14,075 41,681 JP Morgan (AAA) 257 17,853 Santander Colombia (AAA) — 15,183 Banco Scotiabank - Chile (A+) — 9,801 Banco Bogota (BB+) 16,782 7,255 Banco Santander - Chile (AAA) 3,325 5,817 Banco Santander - Perú (A) 12,221 114 Fondo de Inversion Alianza (AA+) 39,051 46 Banco de crédito e Inversiones - Chile (AA+) 5,909 — Others 8,312 7,017 796,197 941,991 The risk ratings in the previous table of “A” and “AAA” represent high quality ratings. For banks in Peru, these risk ratings are obtained from the risk rating agencies authorized by the Superintendence of Banking, Insurance and AFP (SBS). For banks in Chile, ratings are obtained from the risk rating agencies authorized by the Superintendence of Securities and Insurance (SVS) of Chile (Fitch Chile Clasificadora de Riesgo Ltda. and ICR International Credit Rating Cia Clasificadora de Riesgo Ltda.). For banks in Colombia, ratings are obtained from the following financial institutions: Fitch Ratings, Value and Risk Rating S.A., BRC Standard and Poor’s Rating and Technical Committe e (*) The difference between the balances shown and the balances of the statement of financial position correspond to cash and remittances in transit (Note 9). The credit quality of customers is assessed in three categories (internal classification): A: New customers/related parties (less than six months), B: Existing customers/related parties (with more than six months of trade relationship) with no previous default history; and C: Existing customers/related parties (with more than six months of trade relationship) with previous default history. 2018 2019 Trade accounts receivable (Note 10) Counterparties with no external risk rating A 302,369 58,999 B 1,579,400 1,373,424 C 146,126 142,516 2,027,895 1,574,939 Receivable from related parties and joint operators (Note 12) B 813,129 583,599 The total balance of trade accounts receivable and accounts receivable from related parties is subject to the terms and conditions of the respective contract, none of which has been renegotiated.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2019
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Cash and Cash Equivalents	9 CASH AND CASH EQUIVALENTS At December 31 this account comprises: 2018 2019 Cash on hand 1,377 1,323 Remittances in-transit 3,566 5,664 Bank accounts 313,253 223,378 Escrow account (a) 334,579 552,439 Time deposits (b) 148,365 166,174 801,140 948,978 (a) The Group maintains trust accounts in local and foreign banks that includes reserve funds for bond payments issued by the subsidiaries GyM Ferrovias S.A. and Norvial S.A. for the year 2019 S/181 million and S/18 million, respectively (for the year 2018 S/133 million and S/13 million, respectively), as shown in the following detail: 2018 2019 Reserve funds issued bonds 146,590 199,192 Real estate projects 38,961 31,794 Engineering and construction projects Colombia 39,084 44,457 Engineering and construction projects Peru 47,538 192,069 Infrastructure projects 62,406 84,927 334,579 552,439 (b) Time deposits have maturities less than 90 days and may be renewed upon maturity. These deposits earn interest that fluctuates between 1.15% and 2.85%. Financial entities Interest rate 2018 2019 GyM Ferrovias S.A. Banco de Credito del Peru 2.70 % 32,000 32,300 GyM Ferrovias S.A. Banco Continental 1.15 % — 69,531 GyM S.A. Banco de Credito del Peru 2.40 % 1,906 28,213 Survial S.A. Banco de Credito del Peru 2.85 % — 15,400 GMI S.A. Banco de Credito del Peru 2.52 % — 9,993 Graña y Montero S.A.A. Banco de Credito del Peru 2.40 % 110,281 5,312 Norvial S.A. Banco de Credito del Peru 2.85 % — 4,763 Concesion Canchaque S.A.C. Banco de Credito del Peru 2.85 % — 662 Concesionaria la Chira S.A. Banco de Credito del Peru 2.50 % 4,170 — GMP S.A. Banco de Credito del Peru 2.50 % 7 — Viva GyM S.A. Banco de Credito del Peru 2.50 % 1 — 148,365 166,174 The above figures are reconciled with the amount of cash shown in the consolidated statement of cash flows at the end of the year as follows: 2017 2018 2019 Cash and cash equivalent on consolidated statement of financial position 626,180 801,140 948,978 Bank overdrafts (Note 18) (120 ) (119 ) — Balances per consolidated statement of cash flows 626,060 801,021 948,978

Trade Accounts Receivables, Net

Trade Accounts Receivables, Net	12 Months Ended
	Dec. 31, 2019
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Trade Accounts Receivables, Net	10 TRADE ACCOUNTS RECEIVABLES, NET At December 31, this account comprises: Total Current Non-current 2018 2019 2018 2019 2018 2019 Receivables (a) 1,376,517 923,316 827,611 380,135 548,906 543,181 Unbilled receivables - Subsidiaries (b) 79,847 421,841 79,847 336,272 — 85,569 Unbilled receivables - Concessions (c) 584,174 234,688 113,013 110,236 471,161 124,452 2,040,538 1,579,845 1,020,471 826,643 1,020,067 753,202 Impairment of account receivables (12,643 ) (4,906 ) (12,643 ) (4,906 ) — — 2,027,895 1,574,939 1,007,828 821,737 1,020,067 753,202 a) The non-current non-current The ageing of the receivables net of impairment are detailed as follows: 2018 2019 Current 890,100 802,341 Past due up to 30 days 259,062 28,216 Past due from 31 days up to 180 days 28,575 21,490 Past due from 181 days up to 360 days 152,732 28,327 Past due over 360 days 33,405 38,036 1,363,874 918,410 b) The unbilled receivables by subsidiaries are documents related to the estimates of the degree of progress for services rendered that were not billed, according detail: 2018 2019 G Y 14,455 384,660 Concar S.A. 38,770 10,737 GMI S.A. 26,622 24,787 GMP S.A. — 1,657 79,847 421,841 Below are the unbilled receivables by the subsidiaries grouped by the main projects: 2018 2019 Infrastructure Operation and maintenance of roads 38,066 9,837 Oil services — 1,657 Others 703 901 38,769 12,395 Engineering and Construction Talara Refinery — 190,831 North Concentrator Plant - Quellaveco — 52,488 Oxide Plant - Marcobre — 26,658 Civil works, assembly and electromechanics - Acero Arequipa — 16,449 Project Mina Gold Fields La Cima S.A. 11,980 3,409 Generating Plant Machu Picchu — 13,098 Others 29,098 106,513 41,078 409,446 79,847 421,841 c) The unbilled receivables – Concessions, corresponds to future collections for public services granted according to 2018 2019 Linea 1 - Metro de Lima 558,179 208,205 Operation and maintenance of roads 25,397 25,315 Others 598 1,168 584,174 234,688 In 2019, Management recognized in the period an impairment in trade accounts receivable for S/1 million (S/3.10 million in 2018). The maximum exposure to credit risk at the reporting date is the carrying amount of accounts receivable and work in progress (Note 11).

Work in Progress, Net

Work in Progress, Net	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Work in Progress, Net	11 WORK IN PROGRESS, NET At December 31 this account comprises: Total Current Non-current 2018 2019 2018 2019 2018 2019 Unbilled receivable concessions in progress 32,212 23,117 — — 32,212 23,117 Work in progress 28,538 49,457 28,538 49,457 — — 60,750 72,574 28,538 49,457 32,212 23,117 The ongoing work costs include all expenses incurred by the Group under construction contracts currently in force. The Group estimates that all the cost incurred will be billed and collected. Below is 2018 2019 Infrastructure Road operation and maintenance 32,212 23,117 32,212 23,117 Engineering and construction Engineering and Construction Works - GYM Chile S.p.A. 13,007 19,531 Talara Refinery — 20,126 North Concentrator Plant of Quellaveco — 1,033 Others 15,531 8,767 28,538 49,457 60,750 72,574

Transactions with Related Parti

Transactions with Related Parties and Joint Operators	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Transactions with Related Parties and Joint Operators	12 TRANSACTIONS WITH RELATED PARTIES AND JOINT OPERATORS a) Transactions with related parties Major transactions between the Company and its related parties are summarized as follows: 2017 2018 2019 Revenue from sales of goods and services: - Joint operations 18,138 56,560 44,130 - Associates 3,367 1,704 108 21,505 58,264 44,238 Purchase of goods and services: - Joint operations 14,191 601 1,765 - Associates 2,776 2,130 — 16,967 2,731 1,765 Transactions between related parties are made based on current price lists and the terms and conditions are the same as those agreed with third parties. b) Key management compensation The key management includes directors (executives and non-executives), c) Balances at the end of the year were: At December 31, At December 31, 2018 2019 Receivable Payable Receivable Payable Current portion: Joint operations Consorcio Rio Urubamba 9,122 — 9,042 — Consorcio Peruano de Conservacion 6,417 — 3,592 — Consorcio Italo Peruano 3,322 4,996 1,011 363 Consorcio Constructor Chavimochic 2,138 6,199 — 5,953 Consorcio GyM Conciviles 1,855 — 1,257 1,958 Consorcio La Gloria 1,369 1,006 1,750 1,017 Consorcio Ermitaño 781 624 831 440 Consorcio Terminales del Peru S.A. 459 — 1,176 — Consorcio TNT Vial y Vives - DSD Chile Ltda — 11,804 — 1,088 Consorcio Rio Mantaro — 6,655 — 5,869 Consorcio Vial Quinua — 1,970 — 2,048 Consorcio Huacho Pativilca — 475 1,419 5,895 Consorcio CDEM — — 638 — Consorcio GyM-Stracon — — 2,230 — Consorcio GyM-OSSA — — 7,202 — Consorcio Chicama Ascope — — 2,471 — Other minors 9,215 11,323 1,407 2,102 34,678 45,052 34,026 26,733 Other related parties Ferrovías Argentina — 10,242 — 12,183 Perú Piping Spools S.A.C. 225 — 2,632 — Other minors — 647 — — 225 10,889 2,632 12,183 Current portion 34,903 55,941 36,658 38,916 Non-current Gasoducto Sur Peruano S.A. 773,927 — 544,842 — Ferrovías Participaciones — 21,849 — 22,583 Other minors 4,299 — 2,099 — Non-current 778,226 21,849 546,941 22,583 Accounts receivable and payable are mainly of current maturity and have no specific guarantees; except for accounts receivable from GSP and Ferrovías participations. These balances do not generate interest considering their maturity in the short term. The balance of the GyM Conciviles Consortium includes S/31 million registered in 2018. These accounts do not bearn interests due to their The non-current a-i). non-current orcio r Transactions with non-controlling

Other Accounts Receivable

Other Accounts Receivable	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Other Accounts Receivable	13 OTHER ACCOUNTS RECEIVABLE At December 31, this account comprises: Total Current Non-current 2018 2019 2018 2019 2018 2019 Advances to suppliers (a) 146,536 135,481 81,719 135,481 64,817 — Income tax on-account 91,353 70,647 91,353 70,647 — — VAT credit (c) 105,238 45,910 79,076 31,646 26,162 14,264 Guarantee deposits (d) 180,010 181,400 167,769 98,046 12,241 83,354 Claims to third parties (e) 62,163 79,772 62,163 38,875 — 40,897 Petroleos del Peru S.A.- Petroperu S.A. (f) 75,750 80,941 11,953 17,292 63,797 63,649 ITAN and other tax receivable 45,890 60,883 20,246 30,233 25,644 30,650 Restricted funds (g) 67,972 15,974 39,394 973 28,578 15,001 Rental and sale of equipment - GyM S.A. projects 34,768 30,798 34,768 30,798 — — Accounts receivable from personneel 3,479 2,836 3,479 2,836 — — Consorcio Constructor Ductos del Sur (h) 52,114 27,782 — — 52,114 27,782 Consorcio Panorama 27,132 23,491 5,306 — 21,826 23,491 Other minors 23,837 16,488 16,059 15,253 7,778 1,235 916,242 772,403 613,285 472,080 302,957 300,323 Impairment (24,834 ) (27,580 ) (24,834 ) (27,580 ) — — 891,408 744,823 588,451 444,500 302,957 300,323 The fair value of the other short-term accounts receivable is similar to their book value due to their short-term maturity. The non-current non-financial non-current The maximum exposure to credit risk at the reporting date is the carrying amount of each class of other accounts receivable mentioned. The Group does not request guarantees. Below is a description and composition of the main accounts receivable: (a) Advance to suppliers - corresponds mainly to the following: Total Current Non-current 2018 2019 2018 2019 2018 2019 Alsthom Transporte - Linea 1 66,395 2,597 1,578 2,597 64,817 — Advances - Refineria Talara 9,755 48,303 9,755 48,303 — — Advances - joint operations vendors 42,410 49,181 42,410 49,181 — — Others 27,976 35,400 27,976 35,400 — — 146,536 135,481 81,719 135,481 64,817 — (b) Income tax on-account Current 2018 2019 GyM S.A. 55,377 45,628 GMI S.A. 3,877 7,203 GMP S.A. 8,511 2,400 Concar S.A. 8,563 3,709 Viva GyM S.A. 8,114 3,485 Graña y Montero S.A.A. 6,463 2,895 Norvial S.A. — 4,266 Survial S.A. 334 426 Others 114 635 91,353 70,647 (c) Tax credit related to VAT on the following subsidiaries: Total Current Non-current 2018 2019 2018 2019 2018 2019 GyM S.A. 39,183 12,963 38,653 12,963 530 — GyM Ferrovias S.A. 25,453 11,970 25,453 11,970 — — Graña y Montero S.A.A. 9,821 — 9,821 — — — Concar S.A. 2,382 1,653 2,382 1,653 — — Survial SA. — 1,817 — 1,817 — — GMI S.A. 589 1,513 589 1,513 — — Viva GyM S.A. 7,255 6,874 511 513 6,744 6,361 Negocios del Gas S.A. 8,411 — — — 8,411 — GMP S.A. 456 396 456 396 — — Norvial S.A. 1,997 — — — 1,997 — Concesionaria Vesur S.A. 6,074 — 1,015 — 5,059 — Others 3,617 8,724 196 821 3,421 7,903 105,238 45,910 79,076 31,646 26,162 14,264 Management considers that VAT credit will be recovered in the regular course of future operations of subsidiaries. (d) Guarantee deposits Corresponds to funds held by customers for construction contracts mainly from the subsidiary GyM S.A. These deposits are retained by customers to ensure the subsidiary’s compliance with its obligations under the contracts. The amounts retained will be recovered once the work is completed. Total Current Non-current 2018 2019 2018 2019 2018 2019 Talara Refinery 72,992 55,567 72,992 308 — 55,259 Retention Toquepala 15,633 19,630 15,633 19,630 — — Retention Minera Teck 2,848 16,075 2,848 16,075 — — Retention Quellaveco 2,996 15,926 2,996 15,926 — — Joint operations retention 43,268 29,575 43,268 15,654 — 13,921 Retention Morelco 16,282 15,261 16,282 15,261 — — Retention Marcobre — 5,052 — 5,052 — — SBLC guarantees - Sale of CAM Chile S.p.A. 20,221 14,726 7,980 3,576 12,241 11,150 Others 5,770 9,588 5,770 6,564 — 3,024 180,010 181,400 167,769 98,046 12,241 83,354 (e) Third-party claims As of December 31, 2018, it mainly includes the claim of S/27.2 million (net of provision for doubtful accounts of S/19.4 million) for termination of the Purchase and Sale Contract for Real Estate Development Megaproject of Social Housing Construction “Ciudad Alameda de Ancon” signed between the subsidiary Viva GyM S.A., together with the Ministry of Housing, Construction and Sanitation and “Mi Vivienda” fund. Such contract was terminated, and in accordance with the civil code 1372, it is appropriate for the parties to fully reimburse the executed benefits to date, which results in the reimbursement of the S/22 million from the Ministry of Housing and S/5.2 million from the “Mi Vivienda” fund. As of December 31, 2019, the net amount eq ual s equals (f) Other accounts receivable from Petroperu S.A. It corresponds to accounts receivable to Petroperu S.A., for the additional investments of the Terminales del Perú S.A. Consortium of the subsidiary GMP S.A. (g) Restricted funds As of December 31, 2019, includes restricted funds of S/7.7 million of the Company related to the sale of GMD S.A. and S/0.9 million of the subsidiary Viva GyM S.A. for bank certificates under guarantee and S/7.3 corresponds to the bank accounts for the reserve account of the Concesionaria La Chira S.A. (S/28 million, S/11 million and S/7.3 million as of December 31, 2018, respectively). (h) Consorcio Constructor Ductos del Sur In 2019, it corresponds to a penalty for termination of the

Inventories

Inventories	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Inventories	14 INVENTORIES At December 31, this account comprises: 2018 2019 Land 230,689 183,218 Work in progress - Real estate 135,376 158,010 Finished properties 76,027 86,190 Construction materials 27,852 59,879 Merchandise and supplies 53,310 74,959 523,254 562,256 Impairment of inventories (9,207 ) (9,683 ) 514,047 552,573 Land Land comprises properties, net of impairment and includes properties for the development of the following projects of the subsidiary GyM Viva S.A. As of December 31, 2019, the land impairment provision equals S/5.2 million (S/9.2 million in 2018): 2018 2019 Lurin (a) 72,080 71,902 San Isidro (b) 49,664 51,285 San Miguel (c) 28,811 — Nuevo Chimbote (d) 17,262 17,457 Barranco (e) 13,585 14,202 Huancayo (f) 8,282 — Piura 8,105 11,805 Carabayllo III 14,941 16,567 Others (g) 8,752 — 221,482 183,218 (a) Plot of land of 107 hectares that corresponds to Inmobiliaria Almonte S.A.C. and a land 210 hectares that corresponds to Inmobiliaria Almonte 2 S.A.C.; both lands located in the district of Lurin, province of Lima, destined for the purposes of industrial development and public housing. (b) Land located on David Samanez Ocampo street N° 140 in San Isidro district where a 15 (c) Regarding the Parques del Mar project located in San Miguel, a traditional multi-family housing condominium with 248 apartments and 185 parking lots is developed. In December 2019, the construction of the condominium began, which is why it is shown in products in process. (d) Land located in Chimbote of 11.5 hectares for the development of a real estate social housing project. (e) Land located in Paul Harris St. N°332 and N°336 in Barranco district, for the development of a residential building project. (f) With respect to the project located in the province of Huancayo, in December 2019, the deliveries of land from the second stage began; That is why the stock of them is shown in finished products. (g) With respect to others, it includes the Strip project that delivered commercial premises and was transferred from land to finished products for S/22.9 million, as of December 2019 there is a stock in finished products of S/6.3 million. Land properties correspond to assets maintained since 2015, for which construction has not yet begun. The i Real estate - work in progress At December 31, real state work in progress comprises the following projects: 2018 2019 Los Parques de Comas 69,743 77,757 Los Parques del Callao 46,697 35,549 Los Parques del Mar — 32,183 Los Parques de Piura 11,066 5,658 Inmobiliaria Pezet 417 S.A.C. 3,563 4,091 Others 4,307 2,772 135,376 158,010 During 2019 the Group has capitalized financing costs of these construction projects (Note 2.19) amounting to S/3.7 million at annual interest rates between 7% and 12% (S/7.9 million in 2018 at interest rates between 7% and 12%). Finished properties At December 31, the balance of finished properties consists of the following investment properties: 2018 2019 Los Parques de Comas 18,785 37,605 Huancayo 15,546 19,672 Los Parques de Callao 389 10,914 Klimt 5,911 5,978 El Rancho 19,314 2,347 Los Parques de San Martĺn de Porres 4,029 903 Rivera Navarrete 4,053 131 Los Parques de Carabayllo 942 168 Los Parques de Villa El Salvador II 4,277 117 Others 2,781 3,900 76,027 81,735 As of December 31, 2019, the balance of finished properties is net of an impairment of S/4.5 million. Construction materials As of December 31, 2019, the construction materials correspond mainly to projects of the subsidiary GyM S.A. for S/57.4 million (GyM S.A. for S/27.8 million as of December 31, 2018).

Investments in Associates and J

Investments in Associates and Joint Ventures	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Investments in Associates and Joint Ventures	15 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES At December 31, this account comprises: 2018 2019 Associates 250,282 28,875 Joint ventures 7,483 8,160 257,765 37,035 The amounts recognized in the income statement as the value of the equity interest are as follows: 2018 2019 Associates (5,308 ) (220,993 ) Joint ventures 1,599 2,219 (3,709 ) (218,774 ) a) Investment in associates Set out in the table below are the associates of the Group at December 31, 2018, and 2019 the associates listed below have share capital solely consisting of common shares, which are held directly by the Group. None of the associates are listed companies; therefore, there is no quoted market price available for their shares. Carrying amount Class Interest in capital At December 31, Entity of share 2018 2019 2018 2019 % % Gasoducto Sur Peruano S.A. (*) Common 21.49 21.49 218,276 — Concesionaria Chavimochic S.A.C. Common 26.50 26.50 20,524 18,320 Peru Piping Spools S.A.C. Common 33.33 33.33 5,102 4,166 Obratres S.A.C. Common 37.50 37.50 3,758 3,756 Inversiones Majes S.A. Common 9.59 9.59 1,846 2,306 Others 776 327 250,282 28,875 (*) Mainly corresponds to an write-off The movement of the investments in associates is as follows: 2017 2018 2019 Opening balance 286,403 250,053 250,282 Contributions received 2,116 5,616 — Dividends received (259 ) — — Equity interest in results (5,566 ) (5,308 ) (220,993 ) Decrease in capital (111 ) (30 ) — Disposal of investments (32,223 ) — — Impairment of investment — — (374 ) Conversion adjustment 42 (49 ) (40 ) Disc o ntinued (349 ) Final balance 250,053 250,282 28,875 The most significant associates are described as follows: i) Gasoducto Sur Peruano S.A. In November 2015, the group acquired a 20% interest in Gasoducto Sur Peruano S.A. (hereinafter “GSP”) and obtained a 29% interest in Consorcio Constructor Ductos del Sur (hereinafter “CCDS”) through its subsidiary GyM S.A. GSP signed on July 22, 2014, a concession contract with the Peruvian Government to build, operate and maintain the pipelines transportation system of natural gas to meet the demand of cities in the south of Peru (hereinafter, the “Concession Contract”). Additionally, GSP signed an engineering, procurement, and construction contract with CCDS. The Group made an investment of US$242.5 million (S/819 million) and was required to assume 20% of the performance guarantee established in the concession contract for US$262.5 million (equivalent to S/887 million) and 21.49% of the guarantee for a bridge loan obtained by GSP of US$600 million (equivalent to S/2,027 million). Early termination of the Concession Agreement On January 24, 2017 the Ministry of Energy and Mines (hereinafter “MEM”) notified the early termination of the Concession Contract under its clause 6.7 based on GSP’s failure to provide evidence of the project’s financial closing within the contractual deadline and proceeded to the immediate enforcement of the performance guarantee. This situation generated the enforcement of the guarantees provided by the Company for US$52.5 million (S/176.4 million nominal value) and US$129 million (S/433.3 million nominal value) to secure GSP’s obligation with its lenders under a bridge loan granted to it. Under the Concession Agreement, the guarantees were paid by the Company on behalf of GSP, therefore the Company recognized a right to collect from GSP an amount equal to US$181.5 million (S/613.3 million nominal value) that was recorded in 2016 as accounts receivable from related parties. On October 11, 2017, GSP and MEM entered into an agreement to deliver the concession ass ets After the termination of the Concession Contract, the Peruvian Government should have appointed a recognized international audit firm to calculate the net book value of the concession assets (hereinafter “VCN”) and conducted up to three public auctions of the GSP concession pursuant to clause 20 of the Concession Agreement. However, as of the date hereof, the Peruvian Government continues to be in breach of such contractual obligation. An independent audit firm engaged by GSP calculated the VCN to equal US$2,602 million as of December 31, 2016. On December 4, 2017, GSP entered into a bankruptcy proceeding before the National Institute for the Defense of Competition and Intellectual Protection of Peru. The Group registered a claim for accounts receivable for US$0.4 million (S/1.4 million) and additional accounts receivable of US$169.3 million (S/572.1 million) that is held in trust in benefit of the Company’s creditors. The process is in the debt recognition stage to determine the parties who will be entitled to participate in the Creditors’ Assembly to be t The fair value of the investment in GSP, as Group associate, is based on the amount of the VCN, taking into consideration the payments anticipated in the insolvency proceedings, the subordination contracts and the loan assignment agreements entered into by the Company and its partners in the project. Based on management’s estimate of such payments, an impairment of the investment value for US$220 million (S/739 million), corresponding to the year end 2019 US$65 million (S/218 million). In addition, Management has applied, in write-off In the opinion of our internal and external legal advisors, any proceeds received by GSP from the Peruvian Government derived from the former’s obligation to reimburse the VCN of the concession assets would not be subject to retention under Law 30737 since this payment does not include a net profit margin, nor does it correspond to the sale of assets. On December 21, 2018, the Company. submitted to the Peruvian Government a request for direct negotiations demanding the payment of the VCN in favor of GSP therefore, commencing the cool off period under the Concession Contract. This request is based on the right that creditors have under article 1219 of the Peruvian Civil Code to initiate actions against its debtor’s debtors that the former to collect a credit that would allow the payment of the outstanding debt. Upon the conclusion of the contractual cool off period, the Company filed on October 18, 2019 a request for arbitration before CIADI. The Company withdrew its request for arbitration on December 27 of the same year the preliminary plea bargain agreement entered on the same date by the Company with the Prosecutor and the Ad hoc State Counsel (Note 1). Such withdrawal does not imply the loss of the Company’s right of collection against GSP nor does it restrict, limit or obstruct the possibility that GSP has of exercising its rights against the Government in the future. ii) Concesionaria Chavimochic S.A.C. Concesionaria Chavimochic S.A.C. was awarded the concession to develop and operate the Chavimochic irrigation project for 25 years to: a) design and construction the third-phase of the Chavimochic irrigation project in the province of La Libertad; b) operation and maintenance of works; and c) water supply to the project users. Construction activities started in 2015 and the total investment amounts US$647 million. The civil works of the third stage of the Chavimochic Irrigation Project were structured in two phases. To date, the works of the first phase (Palo Redondo Dam) are 70% completed. However, at the beginning of 2017, the procedure for early termination of the Concession Contract was initiated due to the breach of contract by the government, and all activities were suspended in December 2017. Not having reached an agreement, the arbitration process was initiated subject to UNCITRAL rules, and the Arbitral Tribunal was installed. The Company and its legal advisors believe that the ruling will be favorable and the corresponding investment will be recovered. The following table shows the financial information of the principal associates: Summarized financial information for associates Gaseoducto Sur Peruano S.A. do not have activity in 2018 and 2019. Gasoducto Sur Concesionaria At December, 31 At December, 31 Entity 2018 2018 2019 (Liquidation base) Current Assets 7,006,473 66,052 55,586 Liabilities (5,294,214 ) (2,183 ) (1,521 ) Non-current Assets — 13,580 16,007 Liabilities — — — Net assets 1,712,259 77,449 70,072 Concesionaria Entity 2018 2019 Administrative expenses (8,455 ) (11,916 ) Loss of the year before tax (8,455 ) (11,916 ) Income tax 2,543 3,600 Loss of the year (5,912 ) (8,316 ) Total comprehensive loss (5,912 ) (8,316 ) b) Investment in Joint Ventures Set out below are the joint ventures of the Group as of December 31: Carrying amount Class Interest in capital At December 31, Entity of share 2018 2019 2018 2019 % % Logistica Quimicos del Sur S.A.C. Common 50.00 50.00 7,230 8,006 Constructora SK-VyV Common 50.00 50.00 34 29 Others — — 219 125 7,483 8,160 Logistica Quimicos del Sur S.A.C. operates the Matarani chemical terminal. The movement of the investments in joint ventures was as follows: 2017 2018 2019 Opening balance 103,356 18,618 7,483 Equity interest in results 6,039 1,599 2,219 Disposal of Investment (88,556 ) (10,112 ) — Dividends received (3,758 ) (1,823 ) (1,517 ) Conversion adjustment 334 79 (14 ) Impairment of investment — (878 ) (11 ) Disc o 1,203 — — Final balance 18,618 7,483 8,160 The following significant movements were carried out: • The Group received dividends in 2019 from Logística Quimicos del Sur S.A. for S/1.5 million (S/1.8 million in 2018 and S/2.8 million in 2017). • On April 24, 2017, the Company signed a purchase-sale agreement for their total capital stock (representing 51%) held in their joint venture with Compañia Operadora de Gas del Amazonas S.A.C. (COGA). The selling price was agreed at US$21.5 million (equivalent to S/69.8 million), which was fully paid. The following table shows the financial information of the principal joint ventures: Summarized financial information for joint ventures At December, 31 Logistica Quimicos del Sur S.A.C. 2018 2019 Current Cash and cash equivalents 1,520 2,131 Other current assets 1,549 2,416 Total current assets 3,069 4,547 Other current liabilities (3,513 ) (4,381 ) Total current liabilities (3,513 ) (4,381 ) Non-current Total non-current 37,349 37,620 Total non-current (22,445 ) (21,773 ) Net assets 14,460 16,013 Revenue 11,399 12,622 Depreciation and amortization (2,313 ) (2,505 ) Interest expense (668 ) (644 ) Profit from continuing operations 4,698 6,500 Income tax expense (1,482 ) (1,913 ) Profit from continuing operations after income tax 3,216 4,587 Other comprehensive income — — Total comprehensive income 3,216 4,587

Property, Plant and Equipment,

Property, Plant and Equipment, Net and Right-of-Use Assets	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Property, Plant and Equipment, Net and Right-of-Use Assets	16 PROPERTY, PLANT AND EQUIPMENT, NET AND RIGHT-OF-USE 16.1. PROPERTY, PLANT AND EQUIPMENT The movement in property, plant and equipment accounts and its related accumulated depreciation for the year ended December 31, 2017, 2018 and 2019 is as follows: Land Buildings Machinery Vehicles Furniture Other Replacement in-transit Work in Total At January 1, 2017 Cost 32,614 241,352 1,090,460 443,641 59,593 246,102 21,701 18,853 2,154,316 Accumulated depreciation and impairment — (46,256 ) (556,907 ) (239,822 ) (39,422 ) (158,301 ) (9 ) — (1,040,717 ) Net carrying amount 32,614 195,096 533,553 203,819 20,171 87,801 21,692 18,853 1,113,599 Net initial carrying amount 32,614 195,096 533,553 203,819 20,171 87,801 21,692 18,853 1,113,599 Additions 157 2,724 48,207 36,594 11,607 36,179 23,802 13,178 172,448 Deconsolidation, net (3,713 ) (26,109 ) — (1,527 ) (2,153 ) (46,032 ) (3,903 ) (4 ) (83,441 ) Reclassifications, net — 1,969 12,459 2,888 609 6,579 (17,524 ) (6,980 ) — Transfers to intangibles (Note 17) — — 2,119 724 — — (964 ) (2,048 ) (169 ) Deduction for sale of assets (5,616 ) (51,736 ) (149,202 ) (92,079 ) (4,200 ) (5,270 ) — — (308,103 ) Disposals, net — (245 ) (4,032 ) (7,507 ) (422 ) (9,413 ) (230 ) (3,606 ) (25,455 ) Depreciation charge — (12,469 ) (100,976 ) (45,457 ) (11,654 ) (26,928 ) — — (197,484 ) Impairment loss — — (14,328 ) — — — — (352 ) (14,680 ) Depreciation for sale deductions — 3,579 115,864 84,145 1,049 3,128 — — 207,765 Translations adjustments 236 152 606 (350 ) (23 ) 980 — (346 ) 1,255 Net final carrying amount 23,678 112,961 444,270 181,250 14,984 47,024 22,873 18,695 865,735 At December 31, 2017 Cost 23,678 157,949 998,207 380,724 62,435 180,409 22,882 19,047 1,845,331 Accumulated depreciation and impairment — (44,988 ) (553,937 ) (199,474 ) (47,451 ) (133,385 ) (9 ) (352 ) (979,596 ) Net carrying amount 23,678 112,961 444,270 181,250 14,984 47,024 22,873 18,695 865,735 At January 1, 2018 Cost 23,678 157,949 998,207 380,724 62,435 180,409 22,882 19,047 1,845,331 Accumulated depreciation and impairment — (44,988 ) (553,937 ) (199,474 ) (47,451 ) (133,385 ) (9 ) (352 ) (979,596 ) Net carrying amount 23,678 112,961 444,270 181,250 14,984 47,024 22,873 18,695 865,735 Net initial carrying amount 23,678 112,961 444,270 181,250 14,984 47,024 22,873 18,695 865,735 Additions — 13,216 11,318 9,377 2,145 14,122 5,577 27,431 83,186 Desconsolidation, net (3,183 ) (33,989 ) (108,993 ) (110,859 ) (1,539 ) (32,878 ) — (715 ) (292,156 ) Reclassifications — 17,129 16,626 (1,415 ) (1,430 ) 75 (10,577 ) (20,408 ) — Deduction for sale of assets — (3,527 ) (55,567 ) (32,399 ) (2,164 ) (2,200 ) (124 ) — (95,981 ) Disposals, net — (9,723 ) (2,607 ) (1,418 ) (292 ) (461 ) — (118 ) (14,619 ) Depreciation charge — (14,257 ) (67,430 ) (19,391 ) (3,954 ) (18,068 ) — — (123,100 ) Impairment loss — — (5,664 ) — — — — — (5,664 ) Depreciation for sale deductions — 1,189 37,452 14,868 1,813 1,702 — — 57,024 Translations adjustments (286 ) 3,383 (3,310 ) (788 ) (134 ) (2,415 ) — (321 ) (3,871 ) Net final carrying amount 20,209 86,382 266,095 39,225 9,429 6,901 17,749 24,564 470,554 At December 31, 2018 Cost 20,209 112,548 694,284 83,345 57,222 106,068 17,758 24,916 1,116,350 Accumulated depreciation and impairment — (26,166 ) (428,189 ) (44,120 ) (47,793 ) (99,167 ) (9 ) (352 ) (645,796 ) Net carrying amount 20,209 86,382 266,095 39,225 9,429 6,901 17,749 24,564 470,554 At January 1, 2019 Cost 20,209 112,548 694,284 83,345 57,222 106,068 17,758 24,916 1,116,350 Accumulated depreciation and impairment — (26,166 ) (428,189 ) (44,120 ) (47,793 ) (99,167 ) (9 ) (352 ) (645,796 ) Net carrying amount 20,209 86,382 266,095 39,225 9,429 6,901 17,749 24,564 470,554 Net initial carrying amount 20,209 86,382 266,095 39,225 9,429 6,901 17,749 24,564 470,554 Additions 290 396 23,011 861 687 8,693 7,036 39,584 80,558 Transfer to investment property (i) (273 ) (1,187 ) — — — — — — (1,460 ) Reclassifications — 1,544 40,840 1,033 118 2,054 (14,163 ) (31,426 ) — Deduction for sale of assets — (78 ) (22,885 ) (9,531 ) (133 ) (2,789 ) (9 ) — (35,425 ) Disposals, net — — (316 ) (101 ) (187 ) (229 ) — (804 ) (1,637 ) Depreciation charge — (5,992 ) (48,035 ) (9,782 ) (2,092 ) (6,137 ) — — (72,038 ) Impairment loss — — (4,232 ) — — — — (15,786 ) (20,018 ) Depreciation for sale deductions — 78 20,597 5,232 86 2,717 — — 28,710 Translations adjustments (525 ) (360 ) (3,719 ) (726 ) (13 ) (31 ) — — (5,374 ) Net final carrying amount 19,701 80,783 271,356 26,211 7,895 11,179 10,613 16,132 443,870 At December 31, 2019 Cost 19,974 113,339 726,173 74,434 55,710 111,696 10,624 32,270 1,144,220 Accumulated depreciation and impairment (273 ) (32,556 ) (454,817 ) (48,223 ) (47,815 ) (100,517 ) (11 ) (16,138 ) (700,350 ) Net carrying amount 19,701 80,783 271,356 26,211 7,895 11,179 10,613 16,132 443,870 (i) During 2019, a property owned by Morelco S.A.S. (subsidiary of GyM S.A) was transferred to investment properties to the leased to a third party. In 2017, 2018 and 2019, additions to cost correspond to acquisitions of fixed assets made under financial leases or direct purchases. The balance of work in progress as of December 31, 2019, is related to investments made by the subsidiary GMP S.A. for S/15.2 million (S/17.3 million as of December 31, 2018 and S/11.0 million as of December 31, 2017) for drilling activities to increase the exploitation of oil and gas. In 2018, the balance include d In 2019 the sale of fixed assets amounted to S/12.7 million (S/31.9 million in 2018 and S/127.2 million in 2017), generating a gain of S/6.1 million (loss of S/7.1 million in 2018 and gain of S/26.9 million in 2017), which is shown in the statement of income under the caption “other income and expenses, net” (Note 28). The difference of income from the sale of fixed assets and the gain generated are presented under the caption “income from construction activities” and in “gross profit”, respectively. Depreciation of property, plant and equipment and investment property is distributed in the income statement as follows: 2017 2018 2019 Cost of services and goods (Note 26) 103,566 81,199 95,445 Administrative expenses (Note 26) 5,776 5,135 1,907 (+) Depreciation discontinued operations 90,452 39,085 — Total depreciation related to property, plant and equipment and investment property 199,794 125,419 97,352 (-) Depreciation related to investment property (2,310 ) (2,319 ) (2,356 ) (-) Depreciation related to right-of-use — — (22,958 ) Total depreciation of property, plant and equipment 197,484 123,100 72,038 At 31 December 2019, the Group had fully depreciated assets in use of S/319.2 million (S/424.5 million in 2018 and S/154 million in 2017). The net carrying amount of machinery and equipment, vehicles and furniture and fixtures acquired under finance lease contracts are At December 31, 2017 2018 2019 Cost of acquisition 650,301 86,881 67,310 Accumulated depreciation (351,447 ) (38,026 ) (44,671 ) Net carrying amount 298,854 48,855 22,639 Other financial liabilities are secured by property, plant and equipment for S/111.9 million (S/162.9 million in 2018 and S/368.1 million in 2017). 16.2. RIGHT-OF-USE As of December 31, 2019, the Group recognized assets and liabilities for right-of-use, Buildings Machinery Vehicles Total At January 1, 2019 Additions 63,479 18,597 19,669 101,745 Depreciation charge (7,541 ) (6,899 ) (8,518 ) (22,958 ) Translations adjustments 26 — — 26 Net final carrying amount 55,964 11,698 11,151 78,813 At December 31, 2019 Cost 63,505 18,597 19,669 101,771 Accumulated depreciation (7,541 ) (6,899 ) (8,518 ) (22,958 ) Net carrying amount 55,964 11,698 11,151 78,813 The expense for depreciation of right-of-use 2019 Cost of services and goods 20,011 Administrative expenses 2,947 22,958 The costs related to the leasing of machinery and equipment for which the Group applied the exceptions described in paragraph 5 of IFRS 16 are the following: Leases under 12 months: S/167.3 million. Leases of low value assets: S/7 million. Likewise, leases whose payments are entirely variable, which depend on their future performance or use, were excluded, during the year 2019 the expenditure was: S/0.6 million.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Intangible Assets	17 INTANGIBLE ASSETS The movement in intangible assets and the related accumulated amortization as of December 31, 2017, 2018 and 2019 is as follows: Goodwill Trade- Concession Contractual Software and Costs of Land Other Total At January 1, 2017 Cost 205,195 109,511 844,213 95,127 60,607 342,100 13,288 37,917 1,707,958 Accumulated amortization and impairment (60,675 ) (15,845 ) (326,453 ) (62,316 ) (40,586 ) (233,378 ) — (8,419 ) (747,672 ) Net cost 144,520 93,666 517,760 32,811 20,021 108,722 13,288 29,498 960,286 Net initial cost 144,520 93,666 517,760 32,811 20,021 108,722 13,288 29,498 960,286 Additions — — 38,156 5,274 3,330 49,698 — 20,832 117,290 Capitalization of interest — — 26,015 — — — — — 26,015 Deconsolidation, net (3,524 ) — (17,354 ) — (21 ) — — (2,767 ) (23,666 ) Transfers from assets under construction — — (11,217 ) — 2,761 5,008 — 3,617 169 Derecognition - net — — (537 ) — (1,572 ) — — (355 ) (2,464 ) Amortization — — (24,609 ) (4,189 ) (8,091 ) (46,695 ) — (2,973 ) (86,557 ) Impairment loss (20,068 ) (29,541 ) — — — — — — (49,609 ) Translations adjustments (4,124 ) 975 13 369 1,196 — — 177 (1,394 ) Net final cost 116,804 65,100 528,227 34,265 17,624 116,733 13,288 48,029 940,070 At December 31, 2017 Cost 197,547 110,486 841,229 98,607 59,913 396,806 13,288 59,324 1,777,200 Accumulated amortization and impairment (80,743 ) (45,386 ) (313,002 ) (64,342 ) (42,289 ) (280,073 ) — (11,295 ) (837,130 ) Net cost 116,804 65,100 528,227 34,265 17,624 116,733 13,288 48,029 940,070 At January 1, 2018 Cost 197,547 110,486 841,229 98,607 59,913 396,806 13,288 59,324 1,777,200 Accumulated amortization and impairment (80,743 ) (45,386 ) (313,002 ) (64,342 ) (42,289 ) (280,073 ) — (11,295 ) (837,130 ) Net cost 116,804 65,100 528,227 34,265 17,624 116,733 13,288 48,029 940,070 Net initial cost 116,804 65,100 528,227 34,265 17,624 116,733 13,288 48,029 940,070 Additions — — 23,803 — 3,267 68,544 — 5,067 100,681 Capitalization of interest — — 3,361 — — — — — 3,361 Desconsolidation, net (20,086 ) (8,358 ) (22,758 ) (8,909 ) (10,153 ) — — (1,863 ) (72,127 ) Transfers from assets under construction — — — — 199 — — (199 ) — Derecognition - cost — — (16 ) — (1,941 ) (4,126 ) — — (6,083 ) Amortization — — (50,776 ) (7,996 ) (5,834 ) (41,930 ) — (5,536 ) (112,072 ) Translations adjustments (3,430 ) (4,301 ) 199 (303 ) 830 — — 270 (6,735 ) Net final cost 93,288 52,441 482,040 17,057 3,992 139,221 13,288 45,768 847,095 At December 31, 2018 Cost 174,031 97,097 836,254 85,482 16,177 461,224 13,288 58,267 1,741,820 Accumulated amortization and impairment (80,743 ) (44,656 ) (354,214 ) (68,425 ) (12,185 ) (322,003 ) — (12,499 ) (894,725 ) Net cost 93,288 52,441 482,040 17,057 3,992 139,221 13,288 45,768 847,095 At January 1, 2019 Cost 174,031 97,097 836,254 85,482 16,177 461,224 13,288 58,267 1,741,820 Accumulated amortization and impairment (80,743 ) (44,656 ) (354,214 ) (68,425 ) (12,185 ) (322,003 ) — (12,499 ) (894,725 ) Net cost 93,288 52,441 482,040 17,057 3,992 139,221 13,288 45,768 847,095 Net initial cost 93,288 52,441 482,040 17,057 3,992 139,221 13,288 45,768 847,095 Additions — — 26,645 — 3,745 102,022 — 5,212 137,624 Capitalization of interest expenses — — 2,725 — — — — 802 3,527 Transfers from assets under construction — — — — 672 — — (672 ) — Derecognition - net (930 ) — — — (2,015 ) — — (4,106 ) (7,051 ) Amortization — — (49,049 ) (3,682 ) (5,308 ) (43,552 ) — (3,687 ) (105,278 ) Impairment loss (33,089 ) — (3,213 ) — — — (2,468 ) — (38,770 ) Impairment reversal — 20,676 — — — — — — 20,676 Translations adjustments (1,902 ) (2,471 ) — (114 ) (21 ) — — — (4,508 ) Reclassifications — 49 (15,198 ) (12,760 ) 19,410 (3,717 ) — 12,216 — Net final cost 57,367 70,695 443,950 501 20,475 193,974 10,820 55,533 853,315 At December 31, 2019 Cost 93,887 73,836 710,290 72,810 48,073 558,530 13,288 113,057 1,683,771 Accumulated amortization and impairment (36,520 ) (3,141 ) (266,340 ) (72,309 ) (27,598 ) (364,556 ) (2,468 ) (57,524 ) (830,456 ) Net cost 57,367 70,695 443,950 501 20,475 193,974 10,820 55,533 853,315 a) Goodwill Management reviews the results of its businesses on the basis of the type of economic activity carried on. At December 31, the goodwill of the cash-generating units (CGUs) is distributed as follows: 2017 2018 2019 Engineering and construction 75,051 71,621 36,632 Electromechanical 20,737 20,737 20,735 Mining and construction services 13,366 — — IT equipment and services 930 930 — Telecommunications services 6,720 — — 116,804 93,288 57,367 As a result of management’s annual impairment tests on goodwill, the recoverable amount of cash-generating units was determined on the basis of the greater their value in use and fair value less disposal costs. The value in use was determined on the basis of expected future cash flows generated by the evaluation of CGUs. As a result of these evaluations in 2019, an impairment was identified in Morelco S.A.S. for S/33 million and Adexus S.A. for S/0.9 million. Through the subsidiary GyM S.A., the loss due to deterioration in Morelco was generated by the decrease in expected flows as a result of the reduction in the contracting of new projects during the year. Additionally, the Company impaired the value of goodwill in Adexus, because the subsidiary submitted a request for bankruptcy reorganization before the courts of justice of Chile, under the law 20720 of that country (Note 36 B). In 2018, no provision for impairment was recorded. Additionally, it was not necessary to evaluate the impairment of goodwill in Stracon GyM S.A. because in March 2018 the Company sold its interest (87.59%) for a total of US$76.8 million (equivalent to S/248.8 million), generating a profit of S/41.9 million. In 2017, an impairment was identified in two CGU’s, Vial y Vives-DSD, and Morelco SA S . The main assumptions used by the Group to determine fair value less disposal costs and value in use are as follows: Engineering Electro- % % 2017 Gross margin 9.50 % 8.00 % Terminal growth rate 3.00 % 2.00 % Discount rate 11.18 % 11.48 % 2018 Gross margin 12.67 % 7.63 % Terminal growth rate 3.00 % 2.00 % Discount rate 12.55 % 11.44 % 2019 Gross margin 12.43 % 8.86 % Terminal growth rate 3.00 % 2.00 % Discount rate 11.83 % 11.40 % These assumptions have been used for the analysis of each CGUs for a period of 5 years. Management determines budgeted gross margins based on past results and market development expectations. Average growth rates are consistent with those prevailing in the industry. The discount rates used are pre-tax post-tax, b) Trademarks This item mainly includes the brands acquired in the business combination processes with Vial y Vives S.A.C. (S/75.4 million) in August 2013, Morelco S.A.S. (S/33.33 million) in December 2014 and Adexus S.A. (S/9.1 million) in August 2016. Management determined that the trademark As a result of these evaluations, as of December 31, 2019, the Vial y Vives - DSD the trademark trademark In 2018, no provision for impairment was recorded. As of December 31, 2017, the Vial y Vives - DSD trademark Additionally, in 2019, the Company impaired the value of the Adexus trademark The main assumptions used by the Group to determine fair value less cost of sales are as follows: Engineering and construction Morelco Vial y Vives- DSD % % 2017 Average revenue growth rate 9.60 % 25.00 % Terminal growth rate 3.00 % 4.00 % Discount rate 11.18 % 14.80 % 2018 Average revenue growth rate 12.25 % 19.58 % Terminal growth rate 3.00 % 3.00 % Discount rate 12.55 % 14.00 % 2019 Average revenue growth rate 5.70 % 19.58 % Terminal growth rate 3.00 % 2.00 % Discount rate 11.83 % 14.12 % c) Concessions As of December 31, mainly include intangibles of Norvial S.A.: 2018 2019 EPC Contract 70,133 62,319 Construction of the second tranch of the “Ancon- Huacho-Pativilca” highway 12,463 4,809 Cost of capitalized indebtedness at effective interest rates between 7.14% and 8.72% 9,836 950 Road improvement 15,558 14,449 Implementation for road safety 6,283 8,152 Work capitalization of second roadway 310,417 314,614 Disbursements for land adquisition 4,757 4,233 Other intangible assets contracted for the delivery process 6,775 7,477 Total Norvial S.A. 436,222 417,003 Other concessions 45,818 26,947 482,040 443,950 d) Cost of well’s development Through one of its subsidiaries, GMP S.A., the Group operates and extracts oil from two fields (Lot I and Lot V) located in the province of Talara, in northern Peru. Both fields are operated under long-term service contracts in which the Group provides hydrocarbon extraction services to Perupetro. The expiration date of these contracts are December 2021 and October 2023 for Lot 1 and Lot V, respectively. On December 10, 2014, the Peruvian State granted the subsidiary GMP S.A. the right to exploit for 30 years the oil lots III and IV (owned by the Peruvian State - Perupetro) located in the Talara basin, Piura. The investment committed is estimated at US$400 million and corresponds to the drilling of 230 wells in Lot III and 330 wells in Lot IV. The drilling began in April 2015 in both lots. As part of the Group’s obligations under the infrastructure, it is necessary to incur certain costs to prepare the wells located in Lots I, III, IV and V. These costs are capitalized as part of the intangible assets with a value of S/108 million during 2019 (S/68 million in 2018 and S/99 million in 2017), which includes the capitalization of the provision for dismantling wells and facilities The lots are amortized on the basis of the useful lives of the wells (determined as five years for lots I and V and units produced for lots III and IV), which is less than the total service contract period with Perupetro. e) Amortization of intangible assets Amortization of intangibles is broken down in the consolidated income statement as follows: 2017 2018 2019 Cost of sales and services (Note 26) 67,381 98,318 99,589 Administrative expenses (Note 26) 3,002 4,856 5,689 (+) Amortization discontinued operations 16,174 8,898 — 86,557 112,072 105,278

Borrowings

Borrowings	12 Months Ended
	Dec. 31, 2019
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Borrowings	18 BORROWINGS As of December 31, this item includes: Total Current Non-current 2018 2 0 9 2018 2019 2018 2019 Bank overdrafts (Note 9) 119 — 119 — — — Bank loans (a) 1,023,481 553,658 810,188 424,362 213,293 129,296 Finance leases (b) 33,488 22,980 13,514 9,749 19,974 13,231 Lease liability for right-of-use — 80,216 — 18,246 — 61,970 Other financial entities (d) 145,584 142,212 2,653 1,903 142,931 140,309 1,202,672 799,066 826,474 454,260 376,198 344,806 a) Bank Loans As of December 31, 2018, and 2019 includes bank loans in local and foreign currency for working capital. These obligations bear fixed interest rates ranging from 1.6% to 15.8% in 2018 and from 1.0% to 12.0% in 2019. Current Non-current Interest Date of At December, 31 At December, 31 rate maturity 2018 2019 2018 2019 GyM S.A. 1.00% / 11.00% 2022 227,770 170,798 (iii) — 26,401 Graña y Montero S.A.A. 9.10% / 10.10% 2022 206,836 (ii) 112,854 (iv) 125,547 (i) — Viva GyM S.A. 7.00% / 12.00% 2020 129,617 110,343 2,102 — GMP S.A. 5.05% / 6.04% 2026 22,587 30,367 85,644 102,895 GyM Ferrovías S.A. Libor USD 1M 2019 209,463 — — — Concar S.A. 15.75% 2019 13,915 — — — 810,188 424,362 213,293 129,296 i) Credit Suisse Syndicated Loan In December 2015, the Company entered a US$200 million (equivalent to S/672 million) medium-term loan agreement with Credit Suisse AG, Cayman Islands Branch and Credit Suisse Securities (USA) LLC. The loan term is five years with quarterly installments starting on the 18th month. The loan bears interest at a rate of three months Libor plus 4.9% per year. The funds were used to finance the equity participation in GSP. On June 27, 2017, the Company renegotiated the terms of this loan to correct defaults related to the cancellation of the GSP concession. On June 26, 2019, the capital balance of the loan was paid in full (As of December 31, 2018, the principal balance of the loan amounts to US$37.5 million (equivalent to S/126.7 million). ii) GSP Bridge Loan As of December 31, 2016, the balance of bank loans included US$129 million (S/433 million) of the corporate guarantee issued by the Company to guarantee the bridge loan granted to GSP, However, on June 27, 2017, the Company reached a refinancing agreement with Natixis, BBVA, SMBC and MUFJ for US$78.7 million (S/256.3 million), this amount was used to repay the GSP bridge loan. The new loan matures in June 2020. On June 28, 2019, the capital balance of the loan was paid in full, (As of December 31, 2018 the principal balance of the loan was US$63.5 million (equivalent to S/214.5 million). iii) Financial Stability Framework Agreement On July 31, 2017, the Company, and certain of our subsidiaries, GyM S.A., Construyendo Pais S.A., Vial y Vives — DSD and Concesionaria Vía Expresa Sur S.A., entered into a Financial Stability Framework Agreement (together with certain complementary contracts, the “Framework Agreement”) with the following financial entities: Scotiabank Perú S.A., Banco Internacional del Perú S.A.A., BBVA Banco Continental, Banco de Crédito del Perú, Citibank del Peru SA and Citibank N.A. The Framework Agreement aims to: (i) grant GyM S.A. a syndicated revolving line of credit for working capital for up to US$1.6 million and S/143.9 million, which may be increased by an additional US$14 million subject to certain conditions; (ii) grant GyM S.A. a line of credit of up to US$51.6 million and S/33.6 million; (iii) grant the Company, GyM S.A., Construyendo Pais S.A., Vial y Vives – DSD and Concesionaria Vía Expresa Sur S.A. a non-revolving As of December 31, 2019, and the date of this annual report, there was US$44.2 million (equivalent to S/146.6 million). GyM S.A. requested a waiver for a change in the Financial Stability Framework Agreement, in which at least 50% of the amount of Tranche A and up to 50% of the amount of Tranche A (project valuations) should be presented; the request was accepted by the lenders. As of December 31, 2019 , As of December 31,2019 and the date of this report, GyM S.A. is in compliance with the ratios established under the Financial Stability Framework Agreement and its waivers. iv) CS Peru Infrastructure Holdings LLC Loan In July 2019, the Company entered into a medium - one after the Closing Date, 9.35%; (iii) for the period from and including the date that is one after the Closing Date to but excluding the date that is 30 months after the Closing Date, 9.60%; and (iv) for the period from and including the date that is 30 months after the Closing Date to the third anniversary of the Loan, 10.10%. The proceeds were used for working capital in the Company, GyM S.A. and Adexus S.A. As of the date of this report, the principal amount outstanding under this loan is still US$35 million (equivalent to S/112.9 million). On November 21, 2019, due to the filing of a preventive bankruptcy process by its Chilean subsidiary, Adexus S.A., the Company received a communication from CS Peru Infrastructure Holdings LLC informing of the occurrence of an event of default under the terms of the credit agreement, according to section 7.02(e) and 9.09 of the agreement. As a result, as of December 2019, the loan was classified as current liabilities. However, as of February 2020, the Company obtained the waiver, therefore as of the date of this report, the loan was reclassified to non-current liabilities. b) Financial Leases Current Non-current Interest Date of At December, 31 At December, 31 rate maturity 2018 2019 2018 2019 Viva GyM S.A. 7.79% / 9.04% 2023 3,488 4,297 8,582 7,399 GyM S.A. 1.98% / 9.07% 2023 4,523 3,395 9,314 5,678 GMP S.A. 4.02% / 6.28% 2022 4,034 1,511 1,522 154 Concar S.A. 4.30% / 5.05% 2020 1,469 546 556 — 13,514 9,749 19,974 13,231 The minimum payments to be made according to their maturity and the present value of the leasing obligations are as follows: At December 31, 2018 2019 Up to 1 year 15,151 10,826 From 1 to 5 years 21,583 16,813 36,734 27,639 Future financial charges (3,246 ) (4,659 ) Present value of the obligations for finance lease contracts 33,488 22,980 The present value of the finance lease agreements obligations are as follows: At December 31, 2018 2019 Up to 1 year 13,514 9,749 From 1 year to 5 years 19,974 13,231 33,488 22,980 c) Lease liability for right-of-use At December, 31 Interest Date of 2019 rate maturity Current Non-current GMP S.A. 6.59% / 7.80 % 2023 10,584 10,261 Graña y Montero S.A.A. 7.88 % 2027 4,888 50,362 GyM S.A. 7.65 % 2022 1,592 541 Concar S.A. 5.55 % 2024 1,171 806 Other minors 6.31% / 10.00 % 2020 11 — 18,246 61,970 The minimum payments to be made according to their maturity and the present value of the lease liability for right-of-use At December 31, 2019 Up to 1 year 24,966 From 1 to 5 years 69,955 Over 5 years 7,603 102,524 Future financial charges (22,308 ) Present value of the lease liability for right-of-use 80,216 The present value of the lease liability for right-of-use At December 31, 2019 Up to 1 year 18,246 From 1 year to 5 years 54,595 Over 5 years 7,375 80,216 d) Other financial entities Monetization of Norvial dividends On May 29, 2018, an investment agreement was signed between the Company and Inversiones Concesion Vial S.A.C. (“BCI Peru”) - with the intervention of Fondo de Inversion BCI NV (“Fondo BCI”) and BCI Management Administradora General de Fondos S.A. (“BCI Asset Management”) to monetize the future dividends on Norvial S.A. that our Company will receive. The transaction amount was US$42.3 million (equivalent to S/138 million) and was completed on June 11, 2018. It has also been agreed that the Company will have call options on 48.8% of the economic rights of Norvial that BCI Peru will maintain through its participation in Inversiones en Autopistas S.A. Such options will be subject to certain conditions such as the maturity of different terms, recovery of the investment made with the funds of the BCI Fund (according to different economic estimates) and/or the occurrence of a change of control. As of December 31, 2019, the balance of the loan payable amounts to S/142.2 million (S/145.6 million as of December 31, 2018). e) Fair value of debt The book value and fair value of financial liabilities are as follows: Carrying amount Fair value At December, 31 At December, 31 2018 2019 2018 2019 Bank overdrafts 119 — 119 — Bank loans 1,023,481 553,658 1,152,885 572,019 Finance leases 33,488 22,980 38,399 23,027 Lease liability for right-of-use — 80,216 — 96,799 Other financial entities 145,584 142,212 145,584 142,212 1,202,672 799,066 1,336,987 834,057 In 2019, fair values are based on discounted cash flows using debt rates between 2.9% and 11.0% (between 2.4% and 8.9% in 2018) and are within level 2 of the fair value hierarchy.

Bonds

Bonds	12 Months Ended
	Dec. 31, 2019
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Bonds	19 BONDS As of December 31, this item includes: Total Current Non-current 2018 2019 2018 2019 2018 2019 GyM Ferrovías S.A. (a) 611,660 618,497 13,422 15,742 598,238 602,755 Norvial S.A. (b) 325,382 305,545 25,745 28,995 299,637 276,550 937,042 924,042 39,167 44,737 897,875 879,305 a) GyM Ferrovias S.A. In February 2015, the subsidiary GyM Ferrovías S.A. issue corporate bonds under Regulation S of the United States of America. The issuance was made in VAC soles (adjusted for the Constant Update Value) for an amount of S/629 million. The bonds expire in November 2039 and accrue interest at a rate of 4.75% (plus the VAC adjustment), present a risk rating of AA + (local scale) granted by Support & International Associates Risk Classifier. As of December 31, 2019, an accumulated amortization amounting to S/79 million (S/67.7 million as of December 31, 2018) has been made. As of December 31, 2019, the balance includes accrued interest payable and VAC adjustments for S/86.8 million (S/72 million as of December 31, 2018). As of December 31, 2017, 2018 and 2019, the movement of this account is as follows: 2017 2018 2019 Balance at January, 1 604,031 603,657 611,660 Amortization (19,141 ) (10,178 ) (11,330 ) Accrued interest 49,132 48,130 48,253 Interest paid (30,365 ) (29,949 ) (30,086 ) Balance at December, 31 603,657 611,660 618,497 As part of the bond structuring process, GyM Ferrovías S.A. pledged to report and verify compliance with the following, measured according to their individual financial statements (covenants): • Debt service coverage ratio not less than 1.2 times; • Maintain a minimum balance in the trust equal to one-quarter • Maintain a constant balance in the minimum trust equal to the following two coupons according to the bond schedule. On August 23, 2017, GyM Ferrovias S.A. and Line One CPAO Purchaser LLC signed the purchase-sale contract and assignment of collection rights for the “Annual Payment for Complementary Investment (PAO Complementary)” derived from the Concession Contract for an amount equivalent to US$316 million. The last payment for the sale of the CPAO was mad on December 10, 2019. On August 23, 2017, GyM Ferrovias S.A. as Borrower, Mizuho Bank, Ltd., and Sumitomo Mitsui Banking Corporation as Lenders and Mizuho Bank, Ltd. as Administrative Agent signed a Working Capital loan agreement for an amount equivalent to US$80 million to partially finance the Lima Metro Line 1 Expansion Project. In May 2019, the Working Capital loan was fully prepaid and the Working Capital Loan Agreement terminated. (As of December 31, 2018, the account payable amounted to US$62 million). b) Norvial S.A. Between 2015 and 2016, the subsidiary, Norvial S.A., issued the First Corporate Bond Program on the Lima Stock Exchange for S/365 million. The rating companies Equilibrium Risk and Apoyo & Asociados Internacionales gave the rating of AA to this debt instrument. The purpose of the awarded funds was to finance the construction works of the Second Stage of the Road Network No. 5 and the financing of the VAT linked to the execution of the expenses of the Project. As of December 31, 2017, 2018, and 2019, the movement in this account is as follows: 2017 2018 2019 Balance at January, 1 363,684 343,910 325,382 Amortization (20,010 ) (18,736 ) (20,005 ) Accrued interest 2,987 24,170 23,482 Capitalized interest 26,011 3,361 2,725 Interest paid (28,762 ) (27,323 ) (26,039 ) Balance at December, 31 343,910 325,382 305,545 As part of the bond structuring process, Norvial S.A. undertook to periodically report and verify compliance with the following covenants: • Debt service coverage ratio not less than 1.3 times; • Proforma leverage ratio less than 4 times. The fair value of both obligations at December 31, 2019 amounts to S/1,014 million (at December 31, 2018, amounts to S/1,037 million), and is based on discounted cash flows using rates between 4.32% and 7.59% (between 4.09% and 5.45% at December 31, 2018) corresponding to level 2 of the fair value hierarchy. As of December 31, 2018, and 2019, the Company has complied with the covenants of both types of bonds.

Trade Accounts Payable

Trade Accounts Payable	12 Months Ended
	Dec. 31, 2019
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Trade Accounts Payable	20 TRADE ACCOUNTS PAYABLE As of December 31, this item includes: 2018 2019 Invoices payable (a) 591,619 352,287 Provision of contract costs (b) 378,670 746,408 Notes payable 109,242 37,426 1,079,531 1,136,121 (a) Invoices payable are obligations accredited with formal documents. The following are the invoices payable according to main projects: 2018 2019 Infrastructure Linea 1 - Metro de Lima 93,463 15,125 Oil services 49,254 46,932 Operation and maintenance - Roads 60,334 16,131 203,051 78,188 Engineering and Construction Works and Consortiums 128,159 64,571 Talara Refinery 101,103 59,740 Engineering and Construction Works VYV - DSD Chile Ltda. 26,184 26,368 Civil Works, Assembly and Electromechanics - Toquepala 23,957 10,325 North Concentrator Plant - Quellaveco 7,564 26,589 Engineering and Construction Works - Morelco S.A.S. 19,504 8,141 Generating Plant Machu Picchu 7,789 6,575 Project Mina Gold Fields La Cima S.A. 5,060 5,302 Civil works, assembly and electromechanics - Acero Arequipa 3,062 5,421 Others 5,319 15,091 327,701 228,123 Real E 18,365 26,072 Parent Company Operation 42,502 19,904 591,619 352,287 b) Provision of contract costs are obligations not accredited with formal documents. Below are the services received not billed according to main projects: 2018 2019 Infrastructure Linea 1 - Metro de Lima 11,189 13,383 Oil services — 20,512 Operation and maintenance - Roads 1,020 18,763 12,209 52,658 Engineering and Construction Talara Refinery 115,870 418,540 Works and Consortiums 105,681 68,239 Engineering and Construction Works VYV - DSD 51,412 68,140 Engineering and Construction Works - Morelco SAS 27,570 34,804 North Concentrator Plant - Quellaveco 10,030 24,185 Mina Project of Gold Fields La Cima S.A. 8,520 15,050 Civil Works, Assembly and Electromechanics - Acero Arequipa 4,932 17,382 Civil Works, Assembly and Electromechanics - Toquepala 5,283 5,055 Generating Plant Machu Picchu 2,376 4,633 Others 8,513 23,063 340,187 679,091 Real E 12,808 13,573 Parent Company Operation 13,466 1,086 378,670 746,408

Other Accounts Payable

Other Accounts Payable	12 Months Ended
	Dec. 31, 2019
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Other Accounts Payable	21 OTHER ACCOUNTS PAYABLE As of December 31, this item includes: Total Current Non-current 2018 2019 2018 2019 2018 2019 Advances received from customers (a) 496,547 307,839 301,868 270,714 194,679 37,125 Consorcio Ductos del Sur - payable (b) 234,978 148,076 — — 234,978 148,076 Salaries and other payable 97,774 87,869 97,774 87,869 — — Put option liability on Morelco acquisition (Note 32-b) 103,649 106,444 — 71,341 103,649 35,103 Third-party loans 11,560 11,619 11,560 9,545 — 2,074 Other taxes payable 132,775 104,444 111,444 84,235 21,331 20,209 Acquisition of non-controlling 35 a 22,963 22,697 22,963 22,697 — — Guarantee deposits 15,137 13,201 15,137 13,201 — — Consorcio Rio Mantaro - payables 35,531 35,625 35,531 35,625 — — Other accounts payables 55,865 70,592 36,392 40,078 19,473 30,514 1,206,779 908,406 632,669 635,305 574,110 273,101 (a) Advances received from customers relate mainly to construction projects, and are discounted from invoicing, in accordance with the terms of the contracts. Total Current Non-current 2018 2019 2018 2019 2018 2019 Advances Customers Consortiums 154,660 115,250 146,764 113,093 7,896 2,157 Autoridad Autonoma del Sistema Electrico de Transporte 164,218 — 9,781 — 154,437 — Customer advances for real estate projects 67,519 66,258 67,519 66,258 — — Concentradora Norte - Quellaveco — 64,118 — 44,932 — 19,186 Special National Transportation Infrastructure Project 69,943 42,030 38,959 26,534 30,984 15,496 Talara Refinery 10,835 — 10,835 — — — Others 29,372 20,183 28,010 19,897 1,362 286 496,547 307,839 301,868 270,714 194,679 37,125 (b) The other accounts payable of Consorcio Constructor Ductos del Sur correspond to payment obligations to suppliers and the main subcontractors for S/235 million, assumed by the subsidiary GyM S.A; as a result of the termination of GSP operations. The fair value of short-term accounts approximates their book value due to their short-term maturities. The non-current non-financial

Other Provisions

Other Provisions	12 Months Ended
	Dec. 31, 2019
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Provisions	22 OTHER PROVISIONS At December 31, this item includes: Total Current Non-current 2018 2019 2018 2019 2018 2019 Legal contingencies 84,728 278,319 6,049 103,635 78,679 174,684 Contingent liabilities from the acquisition of subsidiaries 4,498 — — — 4,498 — Provision for well closure (Note 5.1 d) 20,382 50,116 148 9,848 20,234 40,268 109,608 328,435 6,197 113,483 103,411 214,952 Additions for legal claims correspond to: i) Provision for civil reparation As of December 31, 2019, the Group updated the present value of the estimated provision amounting to S/154 million (S/73.5 million as of December 31, 2018), corresponding to the legal contingency estimated by the Management for exposure of the Company and its subsidiaries to the probable imposition of an obligation to compensate the government in relation to their participation as minority partners in certain entities that developed infrastructure projects in Peru with companies belonging to the Odebrecht group and in projects associated with the Construction Club. ii) Class Action Two class action lawsuits have been filed against the company and certain of our former officials in before the United States Court for the As of the date of this report, the Company has entered into term sheet with the plaintiffs’ counsel, whereby the parties undertake to ensure the termination of the class action, through the negotiation, conclusion and filing of the final settlement agreement before court. The amount stipulated for the termination of the class action equals to US $ 20 million. As of December 31, 2019, the Company has made a provision of S/49.8 million (US $ 15 million) and the surplus of US $ 5 million will be covered by a professional liability policy pursuant to settlement agreement entered with the insurer. iii) Other provisions Other provisions correspond mainly to claims received from clients for S/46 million in the subsidiary GyM S.A. The gross movement of other provisions is as follows: Other provisions Legal Contingent Provision Total At January 1, 2017 15,732 8,125 17,216 41,073 Additions 9,510 — — 9,510 Reversals of provisions (235 ) (809 ) (412 ) (1,456 ) Payments (1,680 ) — — (1,680 ) Translation adjustments 37 (67 ) — (30 ) At December 31, 2017 23,364 7,249 16,804 47,417 Additions 75,369 — 3,578 78,947 Reversals of provisions (4,875 ) (1,343 ) — (6,218 ) Deconsolidation of subsidiaries (2,340 ) — — (2,340 ) Reclasification liabilities classified as held for sale — (1,093 ) — (1,093 ) Payments (6,615 ) — — (6,615 ) Translation adjustments (175 ) (315 ) — (490 ) At December 31, 2018 84,728 4,498 20,382 109,608 Additions 197,721 — 30,998 228,719 Reversals of provisions (3,122 ) (4,349 ) — (7,471 ) Payments (914 ) — (1,264 ) (2,178 ) Translation adjustments (94 ) (149 ) — (243 ) At December 31, 2019 278,319 — 50,116 328,435

Equity

Equity	12 Months Ended
	Dec. 31, 2019
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Equity	23 EQUITY a) Capital The General Shareholders’ Meeting held on November 6, 2018, approved a capital increase of up to US$130 million equivalent to 211,864,407 shares at a price of US$0.6136. As of December 31, 2018, during the first stage of the placement and the conclusion of two preferred subscription rounds, a total of 69,380,402 shares were subscribed. Therefore, the Company’s capital is represented by 729,434,192 shares with a par value of S/1.00 each, out of which 660,053,790 are registered in the Public Registry, and 69,380,402 are in the process of registration. On April 2, 2019, the Company concluded the capital increase process by completing the subscription of 142,483,663 new common shares, therefore the capital of the company is represented by S/871,917,855, after the end of the private offer and considering the contributions made during the 2 preferential subscription wheels. As of December 31, 2018, a total of 207,931,660 shares were represented in ADS, equivalent to 41,586,332 ADS at a rate of 5 shares per ADS; and 218,043,480 shares were represented in ADS equivalent to 43,608,696 ADS as of December 31, 2019. As of December 31, 2019, the Company’s shareholding structure is as follows: Percentage of individual interest in outstanding capital Number of Total Up to 1.00 1,725 12.19 % From 1.01 to 5.00 16 30.98 % From 5.01 to 10.00 2 18.34 % Over 10 2 38.49 % 1,745 100.00 % At December 31, 2019, the Company’s shares registered a stock price at the end of the year of S/1.70 per share and a trading frequency of 95.24% (S/1.99 per share and a trading frequency of 91.6% at 31 December 2018). b) Legal reserve In accordance with the Peruvian General Law of Corporations, the legal reserve of the Company is constituted with the transfer of 10% of the annual profit until reaching an amount equivalent to 20% of the paid-in c) Voluntary reserve As of December 31, 2018, and 2019, this S/29.97 million reserve is related to the excess of the legal reserve; this reserve is above the requirement to constitute a reserve until it reaches the equivalent of 20% of the paid-in d) Share premium This item includes the excess of total income obtained by shares issued in 2013 compared to their nominal value of S/1,055.5 million and by shares issued in 2018 and 2019 an amount of S/68.2 million and S/138.9 million, respectively. In addition, this account recognizes the difference between the nominal value and the transaction value for acquisitions of shares in non-controlling e) Retained earnings Dividends distributed to shareholders other than domiciled legal entities are subject to the rates of 4.1% (earnings until 2014), 6.8% (2015 and 2016 earnings) and 5.00% (2017 and thereafter) for income tax charged to these shareholders; such tax is withheld and settled by the Company. Dividends for fiscal years 2018 and 2019 were not distributed (Note 33).

Deferred Income Tax

Deferred Income Tax	12 Months Ended
	Dec. 31, 2019
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Deferred Income Tax	24 DEFERRED INCOME TAX Deferred income tax is classified by its estimated reversal term as follows: At December 31, 2018 2019 Deferred income tax asset: Reversal expected in the following twelve months 48,889 37,927 Reversal expected after twelve months 376,547 202,992 Total deferred tax asset 425,436 240,919 Deferred income tax liability: Reversal expected in the following twelve months (9,067 ) (19,791 ) Reversal expected after twelve months (66,280 ) (92,943 ) Total deferred tax liability (75,347 ) (112,734 ) Deferred income tax asset, net 350,089 128,185 The gross movement of the deferred income tax item is as follows: At December 31, 2017 2018 2019 Opening balance 353,839 364,225 350,089 Debit (credit) to income statement (Note 29) 42,599 25,118 (206,273 ) Adjustment for changes in rates of income tax 1,951 (1,524 ) (622 ) Sale of a subsidiary (12,160 ) (40,460 ) — IFRIC 23 adoption — — (986 ) Debit (credit) to equity (16,804 ) (95 ) (3 ) Other movements (5,200 ) 2,825 (14,020 ) Final balance 364,225 350,089 128,185 The movement in deferred tax assets and liabilities in the year, without considering the offsetting of balances, is as follows: Deferred income tax liabilities Difference in Deferred Work in Tax Borrowing Purchase Others Total At January 1, 2017 61,750 — 8,242 28,867 21,418 27,118 13,164 160,559 (Charge) credit to P&L 104,101 — (5,712 ) 3,322 (1,473 ) (11,780 ) (3,724 ) 84,734 Sale of subsidiary — — — — — — (83 ) (83 ) At December 31, 2017 165,851 — 2,530 32,189 19,945 15,338 9,357 245,210 (Charge) credit to P&L (74,679 ) 13,574 2,926 689 (4,229 ) (11,699 ) 7,828 (65,590 ) Sale of subsidiary (16,189 ) — — — — (5,201 ) (3,377 ) (24,767 ) At December 31, 2018 74,983 13,574 5,456 32,878 15,716 (1,562 ) 13,808 154,853 (Charge) credit to P&L 9,937 10,571 33,403 3,312 (780 ) 11,385 18,821 86,649 At December 31, 2019 84,920 24,145 38,859 36,190 14,936 9,823 32,629 241,502 Deferred income tax assets Provisions Accelerated Tax Work in Accrual for Investments in Impairment Tax Others Total At January 1, 2017 105,679 16,381 153,083 17,614 12,972 608 172,052 20,525 15,484 514,398 Charge (credit) to P&L (12,614 ) 79,637 (8,555 ) 21,873 2,166 118 28,593 (112 ) 18,358 129,464 Charge (credit) to equity (8,882 ) — — — — — (7,493 ) — (347 ) (16,722 ) Reclassification (30,901 ) — — — — (726 ) 31,627 — — — Sale of subsidiary (683 ) (9,367 ) (438 ) — (1,697 ) — — — (236 ) (12,421 ) Others (160 ) — (1 ) — (1 ) — 1 — (5,123 ) (5,284 ) At December 31, 2017 52,439 86,651 144,089 39,487 13,440 — 224,780 20,413 28,136 609,435 Charge (credit) to P&L 702 (83,561 ) 25,733 (5,482 ) 1,784 — 35,289 (2,365 ) (14,096 ) (41,996 ) Charge (credit) to equity — — — — — — — — (95 ) (95 ) Sale of subsidiary (14,775 ) (2,169 ) (33,512 ) — (6,215 ) — (6,462 ) — (944 ) (64,077 ) Others — — — — — — — — 1,675 1,675 At December 31, 2018 38,366 921 136,310 34,005 9,009 — 253,607 18,048 14,676 504,942 Charge (credit) to P&L 804 7,512 14,343 11,715 1,842 — (205,265 ) (4,526 ) 53,329 (120,246 ) Charge (credit) to equity — — — — — — — — (3 ) (3 ) IFRIC 23 adoption — — (986 ) — — — — — — (986 ) Others — — — — — — — — (14,020 ) (14,020 ) At December 31, 2019 39,170 8,433 149,667 45,720 10,851 — 48,342 13,522 53,982 369,687 As of December 31, 2019, the total tax loss amounts to S/517.3 million and is composed as follows: Tax Tax loss Application Statute of loss method 2020 2021 Forward limitations GyM S.A. 328,946 B 23,985 13,270 291,691 Vial y Vives-DSD 115,027 N/A 71,010 6,018 37,999 Viva GyM S.A. 21,530 A 16,917 4,613 — 2022 Graña y Montero S.A.A. 17,875 A — — 17,875 2022 TGNCA S.A.C. 15,989 B — — 15,989 Morelco S.A.S. 5,650 N/A 5,650 — — GMP S.A. 4,869 A 4,869 — — 2021 GyM Chile S.p.A. 4,052 N/A — — 4,052 Survial S.A. 2,053 A 1,437 616 — 2023 Incolur DSD 1,278 N/A — — 1,278 Others 47 47 — — 517,316 123,915 24,517 368,884 According to Peruvian legislation, there are two ways to compensate for tax losses: 1. System A, it allows offseting offset the tax loss in future years up to the following four (4) years from the date the loss is incurred. 2. System B. The tax loss may be offset in future years up to 50% of the net rent of each year. This option does not consider a statute of limitations. The taxable goodwill relates to the tax credit generated in the reorganization of the Chilean subsidiaries in 2014, in accordance with such legislation. In 2016, the arbitration related to the Collahuasi project was closed, and an additional payment to the sellers of the Chilean subsidiary was determined, which originated the increase of this temporary item. Deferred income corresponds to income that, according to Colombian tax regulations, is not recognized as such for tax purposes until certain requirements are met.

Workers' Profit Sharing

Workers' Profit Sharing	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Workers' Profit Sharing	25 WORKERS’ PROFIT SHARING The distribution of the workers’ profit sharing in the income statement for the years ended December 31 is shown below: 2017 2018 2019 Cost of sales of goods and services 2,215 5,274 4,661 Administrative expenses 7,562 2,588 1,679 9,777 7,862 6,340

Costs And Expenses by Nature

Costs And Expenses by Nature	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Expenses by Nature	26 COSTS AND EXPENSES BY NATURE For the years ended December 31, the detail of this item is as follows: Cost of Administrative Total 2017 Services provided by third-parties 1,268,665 104,950 1,373,615 Salaries, wages and fringe benefits (i) 919,409 134,695 1,054,104 Purchase of goods 856,745 140 856,885 Other management charges 235,102 48,057 283,159 Depreciation 103,566 5,776 109,342 Amortization 67,381 3,002 70,383 Impairment of inventories 40,592 — 40,592 Impairment of property, plant and equipment 11,928 20 11,948 Taxes 7,470 7,408 14,878 Impairment of accounts receivable (ii) 703 18,406 19,109 3,511,561 322,454 3,834,015 Cost of Administrative Total 2018 Services provided by third-parties 1,064,687 98,060 1,162,747 Salaries, wages and fringe benefits (i) 817,392 105,505 922,897 Purchase of goods 755,209 — 755,209 Other management charges 375,308 43,533 418,841 Amortization 98,318 4,856 103,174 Depreciation 81,199 5,135 86,334 Impairment of accounts receivable (ii) 45,658 19,418 65,076 Taxes 8,727 1,926 10,653 Impairment of property, plant and equipment 5,468 — 5,468 Inventory recovery (26,993 ) — (26,993 ) 3,224,973 278,433 3,503,406 Cost of Administrative Total 2019 Services provided by third-parties 1,450,577 58,728 1,509,305 Salaries, wages and fringe benefits (i) 951,455 117,426 1,068,881 Purchase of goods 855,743 — 855,743 Other management charges 174,678 27,708 202,386 Amortization 99,589 5,689 105,278 Depreciation 95,445 1,907 97,352 Impairment of accounts receivable (ii) 4,900 — 4,900 Taxes 6,941 2,450 9,391 Impairment of property, plant and equipment 3,907 — 3,907 Impairment of investments 255 — 255 Inventory recovery (249 ) — (249 ) 3,643,241 213,908 3,857,149 (i) For the years ended on December 31, salaries, wages and fringe benefits comprise the following: 2017 2018 2019 Salaries 747,195 629,641 786,346 Statutory gratification 106,797 80,697 88,369 Social contributions 76,330 73,297 61,533 Employee’s severance indemnities 43,399 50,852 49,944 Vacations 33,603 39,221 39,298 Workers’ profit sharing (Note 25) 9,777 7,862 6,340 Others 37,003 41,327 37,051 1,054,104 922,897 1,068,881 (ii) For the years ended December 31, the impairment of accounts receivable includes the following: 2017 2018 2019 Trade accounts receivables 724 3,065 955 Other accounts receivable — 44,252 2,421 Accounts receivable from related parties 18,385 17,759 1,524 19,109 65,076 4,900

Financial Income and Expenses

Financial Income and Expenses	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Financial Income and Expenses	27 FINANCIAL INCOME AND EXPENSES For the years ended on December 31, these items include the following: 2017 2018 2019 Financial income: Interest on loans to third parties 577 27,060 36,876 Fair value of accounts receivables — 9,786 30,408 Interest on short-term bank deposits 5,123 3,811 4,056 Commissions and collaterals 12 1,448 535 Exchange rate gain, net 5,603 — — Others 2,427 8,820 2,781 13,742 50,925 74,656 Financial expenses: Interest expense: - Bank loans 93,238 90,349 78,293 - Bonds 28,804 27,388 26,113 - Commissions and collaterals 15,537 31,668 24,521 - Loans from third parties 6,784 31,296 14,162 - Right-of-use — — 5,472 - Financial lease 4,722 2,908 2,042 Loss by measurement of financial asset fair value 8,059 25,796 41,131 Exchange difference loss, net — 23,276 32,570 Derivative financial instruments 739 268 92 Other financial expenses 24,802 23,200 14,542 Less capitalized interest (31,908 ) (8,167 ) (7,229 ) 150,777 247,982 231,709

Other Income and Expenses, Net

Other Income and Expenses, Net	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Other Income and Expenses, Net	28 OTHER INCOME AND EXPENSES, NET For the years ended December 31, these items include the following: 2017 2018 2019 Other income: Profit from Mizuho Agreement (a) — — 89,688 Recovery of provisions and accounting impairments — — 23,279 Trademarks revaluation — — 20,676 Supplier debt forgiveness — — 19,026 Sale of fixed assets 93,013 26,007 12,748 Sale of investments — 13,475 — Present value of the liability from put option 79 6,122 — Others 6,466 12,815 14,368 99,558 58,419 179,785 Other expenditures: Asset impairment (b) — — 296,581 Civil repair to the Peruvian Government (c) — 73,500 69,150 Legal litigation (class action) (Note 22) — — 49,754 Impairment of goodwill and trademarks (Note 17 a) 49,608 — 33,089 Net cost of fixed assets disposal 78,378 36,931 21,061 Others 4,441 9,323 36,904 132,427 119,754 506,539 (32,869 ) (61,335 ) (326,754 ) (a) Corresponds to the refinancing agreement linked to the contract signed between GyM Ferrrovias S.A. and Mitzuho Bank Ltd. where the Company acted as an endorsement of the transaction. Under the contract, a bond letter was issued with Mitzuho Bank Ltd. for it to be covered with a financial derivative. The contract further indicated that in the event that the bank refinanced the debt, the Company received 70% of the gains obtained. (b) Mainly corresponds to a provision for impairment of accounts receivable from GSP for S/276 million (Note 15 a) and the subsidiary Promotora Larco Mar S.A. recognized an impairment on work in progress balances for S/18 million. (c) The Company increased the provision for civil reparation in S/69 million (Note 22).

Tax Situation

Tax Situation	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Tax Situation	29 TAX SITUATION a) Each company in the Group is individually subject to the applicable taxes in Peru, Chile and Colombia. Management considers that it has determined the taxable income under general income tax laws in accordance with the tax legislation current effective of each country. b) Changes in the Income Tax Law in Colombia— With the entry into force of the law 2010 of December 2019 law of economic growth, employment, investment, strengthening of public finances and the progressivity, equity and efficiency of the tax system, the following was stipulated as of January 1 2020: It is supposed that the liquid income is not less than 3.5% of its liquid assets of the previous year. The percentage of presumptive income will be reduced to 0.5% by 2020 and 0% from 2021. The income tax rate applicable to national societies, permanent establishments and foreign legal entities will be 32%, 31% and 30% for the periods 2020,2021 and 2022, respectively. Individuals or corporation taxpayers who receive income from foreign sources subject to income in the country of origin, can deduct the tax paid abroad from this income. Payments abroad for interest, commissions, fees, royalties, leases, personal services are subject to withholding tax at the rate of 20%. Payments for consulting, technical services and technical assistance provided by non-residents non-residents e Taxpayers may correct their tax returns within three (3) years after the closing date of tax submits and before they have been notified of a special requirement. The statute of limitations for income taxpayers who compensate for tax losses or are subject to transfer prices will be five (5) years. In case of an increase in taxable income of 30% with respect to the previous year, for fiscal years 2020 and 2021, the statute of limitation of the returns would be six (6) months and in the case of a 20% increase year will be close at month twelve (12). c) The income tax expense shown in the consolidated statement of income comprises: 2017 2018 2019 Current income tax 168,143 150,020 113,062 Deferred income tax (Note 24) (44,550 ) (23,594 ) 206,895 PPUA 613 — — 124,206 126,426 319,957 (-) Discontinued Operations (77,901 ) (13,108 ) Income tax expense 46,305 113,318 319,957 d) The Group’s income tax differs from the theoretical amount that would have resulted from applying the weighted-average income tax rate applicable to the profit reported by of the consolidated companies, as follows: 2017 2018 2019 Profit (loss) before income tax 45,112 133,948 (474,726 ) Income tax by applying local applicable tax rates on profit generated in the respective countries 13,811 40,507 (141,370 ) Tax effect on: - Reversal of deferred income tax asset — — 174,716 - Non-recoverable — — 85,301 - Non-deductible 30,472 70,052 84,832 - Unrecognized deferred income tax asset 1,562 8,592 82,424 - Change in prior years estimations 9,005 3,235 36,529 - Provision of tax contingencies — — 7,079 - Adjustment for changes in rates of income tax 27 1,524 622 - PPUA adjustment for changes in tax rates (611 ) — — - Non-taxable (4 ) (1,691 ) (1,195 ) - Equity method (profit) loss 394 (1,094 ) (64 ) - Others (8,351 ) (7,807 ) (8,917 ) Income tax 46,305 113,318 319,957 e) The theoretical tax disclosed is the result of applying the income tax rate in accordance with the tax legislation of the country where each company that is part of the Group is domiciled. In this sense, companies domiciled in Peru, Chile, and Colombia applied in 2019 income tax rates of 29.5%, 27% and 33% respectively (29.5%, 27% and 37% for 2018). Norvial S.A., GyM Ferrovias S.A., Concesionaria Via Expresa Sur S.A. and GMP S.A. (Blocks III and IV) have legal stability contracts signed with the Peruvian Government in force during the term of the associated concessions. Therefore, the consolidated theoretical amount is obtained from the weighting of the profit or loss before income tax and the applicable income tax rate. Country Rates Taxes local Utility to Rent Tax to rent (A) (B) (A)*(B) 2017 Perú 28.00 % 420,421 124,024 Perú – Norvial S.A. 27.00 % 68,104 18,388 Perú – GyM Ferrovías S.A. 30.00 % 29,028 8,708 Peru – Vía Expresa Sur S.A. 30.00 % 779 234 Perú – GMP S.A. 30.00 % 20,941 6,073 Chile 24.00 % (93,031 ) (23,723 ) Colombia 40.00 % (27,970 ) (11,188 ) Bolivia 25.00 % (2,897 ) (724 ) Unrealized gains (370,263 ) (107,981 ) Total 45,112 13,811 2018 Peru 29.50 % 151,627 44,730 Peru – Norvial S.A. 27.00 % 21,104 5,698 Peru – GyM Ferrovías S.A. 30.00 % 125,136 37,541 Peru – Vía Expresa Sur S.A. 30.00 % 2,951 885 Peru – GMP S.A. 29.00 % 35,421 10,272 Chile 27.00 % (20,768 ) (5,607 ) Colombia – Morelco S.A. 37.00 % 11,851 4,385 Colombia – GyM S.A. Branch 33.00 % 1,984 655 Bolivia 25.00 % (137 ) (34 ) Unrealized gains (195,221 ) (58,018 ) 133,948 40,507 2019 Peru 29.50 % (1,612,192 ) (475,597 ) Peru – Norvial S.A. 27.00 % 24,066 6,498 Peru – GyM Ferrovías S.A. 30.00 % 121,080 36,324 Peru – Vía Expresa Sur S.A. 30.00 % (17,752 ) (5,326 ) Peru – GMP S.A. 29.00 % 35,421 10,272 Chile 27.00 % (36,917 ) (9,967 ) Colombia – GyM S.A. Branch 33.00 % (11,824 ) (3,902 ) Bolivia 25.00 % 681 170 Unrealized gains 1,022,711 300,158 (474,726 ) (141,370 ) In 2018, Colombia applied a 33% Income Tax rate and a 4% temporary surcharge on a taxable income greater than S/895 thousand (equivalent to COP800 million). The two subsidiaries domiciled in Colombia determined taxable income that generated the application of income tax rates of 37% and 33%. f) Peruvian tax authorities have the right to examine, and, if necessary, amend the income tax determined by the Company in the last four years - from January 1 of the year after the date when the tax returns are filed (open fiscal year). Therefore, the had g) In accordance with current legislation, for determination of income tax and general sales tax, the transfer prices transactions with related companies and companies resident in territories with low or no taxation must be considered. For this purpose, documentation and information must be available to support the valuation methods used and the criteria considered for their determination (transfer pricing rules). The Tax Administration is authorized to request this information from the taxpayer. Based on the analysis of the Company’s operations, Management and its legal advisors estimate that the transfer prices of transactions with related companies are based on market conditions, similar to those agreed with third parties, at 31 December 2019. h) Temporary tax on net assets (ITAN) The temporary tax on net assets is applied by the companies which operate in Peru, to third category income generators subject to the Peruvian Income Tax General Regime. Effective the year 2012, the tax rate is 0.4%, applicable to the amount of the net assets exceeding S/1 million. The amount effectively paid may be used as a credit against payments on account of income tax or against the provisional tax payment of the income tax of the related period. i) The recoverability of the deferred income tax asset registered in Negoci o write-off j) In 2019, certain operations have not been recognized to have impact on income tax such as: additional impairment of investments in GSP (Negocios del Gas S.A.) S/67 million, impairment of accounts receivable in GyM S.A. amount to S/7.7 million and work in progress in Concesionaria Vía Expresa Sur S.A. and Promotora Larcomar S.A. equal to S/10.8 million. k) The current income tax payable, after applying the corresponding tax credits and whose due date is up to the first week of April of the following year, includes mainly: – GyM Ferrovias S.A. S/7 million in 2019 and S/20 million in 2018 – Inmobiliaria Almonte S.A. S/10 million in 2018

Other Comprehensive Income

Other Comprehensive Income	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Other Comprehensive Income	30 OTHER COMPREHENSIVE INCOME The analysis of this account is reflected below: Cash flow Foreign Increase in available-for Exchange Total At January 1, 2017 (87 ) (54,556 ) 7,461 (8,455 ) (55,637 ) Credit (charge) for the year 650 (9,166 ) — 9,222 706 Tax effects (192 ) — — (2,729 ) (2,921 ) Other comprehensive income of the year 458 (9,166 ) — 6,493 (2,215 ) At December 31, 2017 371 (63,722 ) 7,461 (1,962 ) (57,852 ) (Charge) credit for the year 160 (7,875 ) — (10,800 ) (18,515 ) Tax effects (47 ) — — 2,808 2,761 Transfer to profit or loss (*) — 14,805 — — 14,805 Other comprehensive income of the year 113 6,930 — (7,992 ) (949 ) At December 31, 2018 484 (56,792 ) 7,461 (9,954 ) (58,801 ) (Charge) credit for the year 8 (6,892 ) — — (6,884 ) Tax effects (2 ) — — — (2 ) Other comprehensive income of the year 6 (6,892 ) — — (6,886 ) At December 31, 2019 490 (63,684 ) 7,461 (9,954 ) (65,687 ) (*) The amount of S/14.8 million corresponds to the recognition of the translation adjustment from CAM Chile S.A., an indirect subsidiary sold in December 2018. The amounts in the above table only represent amounts attributable to the Company’s controlling interest, net of tax. The table below shows the movement in other comprehensive income per year: 2017 2018 2019 Controlling interest (2,215 ) (949 ) (6,886 ) Non-controlling (3,117 ) (1,346 ) (1,734 ) Adjustment for actuarial gains and losses, net of tax (2,948 ) 16,589 — Total value in OCI (8,280 ) 14,294 (8,620 )

Contingencies, Committments and

Contingencies, Committments and Warranties	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Contingencies, Committments and Warranties	31 CONTINGENCIES, COMMITMENTS, AND WARRANTIES In the opinion of Management and its legal advisors, the provisions registered mainly for labor and tax claims are sufficient to cover the results of these probable contingencies. (Note 22). a) Tax contingencies The Company considers that the maximum exposure for tax contingencies of the Group amounts to S/71.4 million according to the following detail: Contentious Administrative Process before the Judiciary regarding the assessment of IGV or VAT tax from 1998 to 2002 for S/0.6 million and for Income Tax and IGV or VAT tax from 2001 for S/3.3 million. The appeal before SUNAT of income tax assessments from 2012 to 2016 amounting to S/48.5 million (S/37.5 million correspond to GyM SA, S/3.7 million to Viva GyM SA, S/6.1 million to GMI SA and S/1.2 million by Consorcio Río Mantaro). The appeal before the Tax Court regarding VAT tax assessments for 2014 amounting to S/2.7 million (corresponding to the Consortium Constructor Ductos del Sur); income tax assessments from 2009 to 2013 equal to S/16.1 million (S/14.7 million for the Company, S/1.4 million for Viva GyM SA) and Non- domiciliated Management believes that all the processes mentioned above will be favorable considering their characteristics and the evaluation of their legal advisors. b) Other contingencies Civil lawsuits, demanding compensation of damages, contract terminations and the enforcement of payment obligations S/17.1 million (S/0.3 million for GyM SA, S/15.4 million correspond to Consorcio Constructor Ductos del Sur., S/0.6 million to Consorcio Peruano de Conservacion, S/0.1 to Las Lomas SAC, S/0.5 million to Consorcio Rio Urubamba and S/0.1 million to Consorcio Vial Ayacucho) Administrative contentious proceedings amounting to S/0.6 million in fines imposed by OSINERGMIN to GMP S.A. Administrative processes amounting to S/2.5 million (S/1.08 million correspond to Viva GyM SA, S/0.2 million to Consorcio Toromocho, S/0.2 million to GMP SA, S/0.34 million to GMVBS SA, S/0.25 million to GyM SA, S/0.34 million to Inmobiliaria Almonte SAC and S/0.05 million to Terminales del Perú) Labor dispute processes amounting to S/16.76 million (S/2.03 million correspond to Concar SA, S/1.52 million to Consorcio GyM - Conciviles, S/1 million to Consorcio Lima Commercial Activities, S/2.04 million to GMP SA, S/8.9 million to GyM SA, S/0.35 million to Morelco SA, S/0.30 million to Consorcio Rio Mantaro, S/0.15 million to Consorcio Tren electric, S/0.14 million to GyM International Operations SAC, S/0.03 million to Vial y Vives and S/0.3 million to Servisel SA). c) Letters bonds and guarantees The Group maintains letters of guarantee and guarantees in force in various financial institutions guaranteeing operations for US $ 376.1 million and US $ 13.9 million, respectively (US$471.6 million and US$13.9 million, respectively, as of December 31, 2018).

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Business Combinations	32 BUSINESS COMBINATIONS a) Morelco S.A.S. acquisition On December 23, 2014, the Company acquired control through its subsidiary GyM S.A., with the purchase of 70% of its shares representing the capital stock. Morelco S.A.S. is an entity domiciled in Colombia, whose principal economic activity is the provision of construction and assembly services. This acquisition forms part of the Group’s expansion plans in markets with high growth potential such as Colombia and in attractive industries such as mining and energy. At December 31, 2014, the Company determined goodwill on this acquisition based on an estimated purchase price of US$93.7 million (equivalent to S/277.1 million) which included cash payments made of US$78.5 million (S/237.5 million, approximately) and estimated payables of US$15.1 million (equivalent to S/45.7 million), which according to what was agreed between the parties, would be defined after the review of the balance sheet of the acquired entity mainly referring to working capital, cash and financial debt and the determination of the definitive value of the contracted works pending to execute (backlog) of the acquired business. The estimated purchase price was distributed among the provisional fair values of the assets acquired, and liabilities assumed. As a result of this distribution, a goodwill of US$36.1 million (equivalent to S/105.8 million) was determined. Non-controlling In accordance with the shareholders’ agreement entered into for the purchase of Morelco, the Company signed put and call option contract on 30% of the shares of Morelco held by the non-controlling non-controlling The Company obtains the right to purchase the same shares for a period of 10 years and at a determined price similar to that of the aforementioned put options, except that the minimum value applies to the entire term of the option (call options). Into IFRS framework, the put option represents an obligation for the Company to purchase shares of the non-controlling On April 30, 2019, an addenda No. 01 was signed to the shareholders Agreement, which modifies: Section 7.3 sale option in favor of the Initial shareholder, for the following: As of December 31, 2020 and for a term of six (6) months, the initial shareholder may exercise a selling option, only once, for a number of shares held by the Initial shareholder equivalent to sixty-six sub-clause Section 7.3 (c) is replaced in its entirety by the following: (c) The price per share in each sale option shall be equal to the base price per share plus an interest charge. The base price per share shall be the result of dividing 5,375 times the EBITDA of the twelve (12) months prior to the date of receipt of the Notification of the option of sale by GyM S.A. minus DFN, between (and) all of the shares at the date of receipt of the Notice of option of sale by GyM S.A.; however, the corresponding base price per share shall not be less than the price per share corresponding to the purchase price [as that term is defined in the share sale Contract). The base price per Minimum action established in this Section 7.3 (c) shall not apply: (a) in a sale option that is triggered by the GyM S.A. share provision to a third party, when the GyM S.A. Stock provision does not result in a sale of the Company, and (b) in an Opt sales ion activated before an Exempt Operation. On the base price per share, remuneration interest will be caused at an annual interest rate composed of two point seventy percent (2.70%) as of (i) February 14, 2018 for option 1; (ii) December 31, 2019 for sale option 2 and (iii) in both cases, up to the effective payment date of the purchase contract price concluded as a result of the exercise of each sale option.

Dividends

Dividends	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Dividends	33 DIVIDENDS In compliance with certain covenants, the company will not pay dividends for the years 2018 and 2019, except for transactions with non-controlling 35-d).

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Loss Per Share	34 LOSS PER SHARE The basic loss per common share has been calculated by dividing the loss of the year attributable to the Group’s common shareholders by the weighted average of the number of common shares outstanding during that year. No diluted loss per common share has been calculated because there is no potential diluent common or investment shares (ie, financial instruments or agreements that entitle to obtain common or investment shares); therefore, it is the same as the loss per basic share. The basic loss per common share is as follows: 2017 2018 2019 Loss attributable to owners of the Company during the year 148,738 (83,188 ) (884,721 ) Weighted average number of shares in issue at S/1.00 each, at December 31, 660,053,790 665,835,490 822,213,119 Basic loss per share (in S/) (*) 0.225 (0.125 ) (1.076 ) Loss from continuing operations attributable to owners of the Company during the year (66,577 ) (65,888 ) (840,762 ) Weighted average number of shares in issue at S/1.00 each, at December 31, 660,053,790 665,835,490 822,213,119 Basic loss per share (S/) (*) (0.101 ) (0.099 ) (1.023 ) (*) The Group does not have common shares with dilutive effects at December 31, 2018 and 2019.

Transactions with Non-Controlli

Transactions with Non-Controlling Interests	12 Months Ended
	Dec. 31, 2019
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Transactions with Non-Controlling Interests	35 TRANSACTIONS WITH NON-CONTROLLING a) Acquisition of additional non-controlling In May, November and December 2016, GyM Chile S.p.A. acquired 5.43%, 6.77%, and 1.49%, respectively of additional shares in Vial y Vives - DSD S.A. at a total purchase price of S/21.6 million, S/25.7 million and S/3.8 million, respectively. The carrying values of the non-controlling non-controlling b) Contributions (returns) from non-controlling Corresponds to the contributions and returns made by the partners of the subsidiary Viva GyM S.A. for the realization of real estate projects. As of December 31, the balances include: 2017 2018 2019 Viva GyM S.A. Contributions received 8,654 3,399 152 Returns of contributions (45,053 ) (87,856 ) (33,148 ) (36,399 ) (84,457 ) (32,996 ) Plus (less): Contributions from other subsidiaries 3,202 15,120 — Increase (decrease) in equity of non controlling parties (33,197 ) (69,337 ) (32,996 )

Discountinued Operations and No

Discountinued Operations and Non-current Asset Classified as Held for Sale	12 Months Ended
	Dec. 31, 2019
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Discountinued Operations and Non-current Asset Classified as Held for Sale	36 DISCONTINUED OPERATIONS AND NON-CURRENT As part of the non-strategic Additionally, information is presented on Adexus S.A., a subsidiary that has been reclassified as a non-current Below is the information on the financial result and cash flow from discontinued operations, GMD S.A., Stracon GyM S.A., CAM Servicios del Peru S.A., CAM Chile S.A. (done) and Adexus S.A. (planned): Discontinued operations At December 31, 2017 2018 2019 GMD Adexus S.A. Grupo CAM and Stracon GyM Adexus S.A. Adexus S.A. (Completed) (Planned) (Completed) (Planned) (Planned) Revenues 1,894,055 284,024 1,010,739 302,936 252,857 Operating costs (1,751,317 ) (239,680 ) (968,375 ) (263,455 ) (244,183 ) Gross profit 142,738 44,344 42,364 39,481 8,674 Administrative expenses (83,483 ) (32,761 ) (56,950 ) (32,730 ) (34,744 ) Other (expenses) income, net 13,279 (835 ) 860 (4,519 ) (12,740 ) Gain from the sale of investments 21,554 — — — — Operating (loss) profit 94,088 10,748 (13,726 ) 2,232 (38,810 ) Financial expenses (27,398 ) (10,755 ) (19,971 ) (12,786 ) (24,359 ) Financial income 2,269 264 6,253 610 2,625 Share of the profit or loss in associates and joint ventures 854 Loss before income tax 69,813 257 (27,444 ) (9,944 ) (60,544 ) Income tax (14,110 ) 147 7,112 2,325 16,585 Loss from discontinued operations (a) 55,703 404 (20,332 ) (7,619 ) (43,959 ) Details of the sale of the subsidiary Revenues from the sale of investments 269,961 — 310,855 — — Cost from the sale of investments (51,697 ) — (237,213 ) — — Income tax expense on gain (63,940 ) — (8,906 ) — — Gain on sale after income tax (b) 154,324 — 64,736 — — Net effect in consolidated (a) + (b) 210,027 404 44,404 (7,619 ) (43,959 ) Cash flows relating to the discontinued operations are as follows: Operating cash flows 149,687 6,083 6,967 36,450 437 Investing cash flows (10,377 ) (19,570 ) (11,474 ) (18,141 ) — Financing cash flows (136,165 ) 14,059 526 (21,422 ) (1,250 ) Net increase generated in subsidiary 3,145 572 (3,981 ) (3,113 ) (813 ) A. Discontinued operations i) CAM Servicios del Peru S.A. and CAM Chile S.A. On December 4, 2018, the Company entered into a purchase and sale agreement for all of its shares (representing 73.16%) of CAM Servicios del Peru S.A. and CAM Chile S.A. The Group received for its participation in CAM Chile S.A. and CAM Servicios del Peru S.A. the sum of (i) US$15.78 million (equivalent to S/51.7 million) for the shares of CAM Chile S.A. and (ii) US$3.0 million (equivalent to S/10.4 million) for the shares of CAM Servicios del Peru S.A., respectively. The net gain on the sale of both subsidiaries amounted to S/31.7 million. ii) Stracon GyM S.A. On March 28, 2018, the Company entered into a purchase and sale agreement for all of its shares (representing 87.59%) in Stracon GyM S.A. The sale price was agreed in US$76.8 million (equivalent to S/248.8 million), which is fully paid. The net gain on the sale amounted to S/41.9 million. iii) GMD S.A. On June 6, 2017, the Company entered into a sales contract for all of its shares (representing 89.19%) in GMD S.A. The sales price was agreed at US$84.7 million (equivalent to S/269.9 million), which is fully paid. The net gain on the sale amounted to S/218.3 million (US$64.6 million approximately). B. Non-current At December 31, 2018 and 2019, non-current On November 19, 2019, Adexus S.A. filed an application for reorganization under Law 20.720 with the Chilean courts of justice. The Company impaired the total investment value as of December 31, 2019. The reorganization allows companies with temporary liquidity problems to obtain financial protection for a period of 30 days, extendable for a period of 60 days, with the support of their creditors, to prepare, propose and negotiate a plan to restructure their assets and liabilities. Although the Company investment in Adexus has been declared as an available-for-sale At December 31, 2018 2019 ASSETS Cash and cash equivalets 6,074 1,723 Accounts receivables, net 157,351 129,739 Inventories, net 3,999 2,828 Other assets, net 80,374 68,730 Total assets 247,798 203,020 LIABILITIES Borrowings 71,810 91,529 Accounts payable 148,817 118,497 Deferred income tax liabilities 5,201 — Total liabilities 225,828 210,026 Total net assets 21,970 (7,006 ) As of December 31, 2017, this item includes Red Eagle Mining Corporation investment representing 6.18% of shares. In January and March 2018, the Company sold the total of its shares. The sale price was agreed at US$3.99 million (equivalent to S/16.24 million), which were paid in full.

Events After the Date of the St

Events After the Date of the Statement of Financial Position	12 Months Ended
	Dec. 31, 2019
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Events After the Date of the Statement of Financial Position	37 EVENTS AFTER THE DATE OF THE STATEMENT OF FINANCIAL POSITION 1. On January 9, 2020, the Company communicated that the creditors committee of Adexus S.A. approved with the favorable vote of more than 80% of the pledge creditors and 85% of the unsecured creditors, respectively, the judicial reorganization agreement proposed by Adexus S.A. in the framework of the reorganization procedure. According to the terms of the judicial reorganization agreement, Adexus S.A. will restructure and pay the total of its reorganized liabilities within a maximum period of six years, according to the new agreed conditions, being authorized to continue with its commercial activities normally. As a result of the financial protection provided by the Chilean law and with the support of its creditors, Adexus S.A. has achieved the restructuring of its liabilities while continuing to serve all its customers. 2. On February 3, 2020, the General Shareholders Meeting of the Company approved the decision to enter into the Preliminary Agreement and the withdrawal and dismissal of the Request for Arbitration filed by the Company pursuant to the Preliminary Agreement. In addition, the ratification of the Act of Mutual Understanding for the Completion of Plea Agreement Procedure with the Peruvian Third Bureau of the Supraprovincial Corporate Prosecutor’s Office Specialized in Crimes of Corruption of Officials – Special Team and the Ad Hoc Peruvian National State Counsel. 3. The recent outbreak of the Novel Coronavirus 2019 (COVID-19) pandemic, which has been declared by the World Health Organization to be a “public health emergency of international concern,” has spread across the world since the end of 2019. Countries around the world—including Peru as well as Chile and Colombia—have adopted extraordinary measures to contain the spread of COVID-19, including imposing travel restrictions, requiring closures of non-essential businesses, establishing restrictions on public gatherings, instructing residents to practice social distancing, issuing stay-at-home orders, implementing quarantines and similar actions. In response to the sudden decline in economic activity, the governments of Perú, Chile and Colombia have announced large stimulus programs to assist families and businesses. As a result, the Group’s results of operations, financial positions and cash flows have been adversely affected as of the date of this report with potential impacts on subsequent periods, including but not limited to the significant decline in revenue and significant operating cash flow. The impacts may also include additional allowance for doubtful accounts and impairment to the Group’s long-term assets. Because of the significant uncertainties surrounding the COVID-19, the exact financial impact is unpredictable and will depend on future developments, including new information which may emerge concerning the duration of the state of emergency which has been extended until June 30th for Perú, September 18th for Chile and until August 31st for Colombia, the actions taken by authorities and other entities to contain the COVID-19 outbreak, among others, all of which are beyond the Group’s control. The Group will continue to closely monitor the impacts of COVID-19 through the course of the year 2020. Since mid-March 2020, substantially all of our engineering and construction and real estate projects were mandatorily shut down, however, as part of the Government plan to activate some industries according to progressive stages, most of our projects are in the process of re-activating operations gradually. Our infrastructure operations, were declared essential businesses, therefore have continue operating; however, certain of our infrastructure businesses have been adversely affected, in particular, by the sharp decline in traffic volumes and oil and gas prices (also due to the dispute in March among OPEC member countries). In response to this situation, the Group has implemented a plan that includes several measures to reduce expenses and preserve cash in response to the ongoing COVID-19 pandemic, including the following: (i) developing a 12-week cash plan, project-by-project, to ensure that the Company will continue to meet its critical obligations during that period, which plan is monitored and updated weekly; (ii) preparing a cash plan for the remainder of the 2020 fiscal year, to identify in advance key liquidity issues that may arise; (iii) identifying and renegotiating certain of the company’s obligations with respect to its suppliers, banks and other third parties; (iv) identifying and reducing non-essential general expenses across the group; (v) reducing headcount, and temporarily reducing salaries of senior management, across the company’s three segments; and (vi) reducing capital expenditures across the company’s subsidiaries. In addition, the Group is evaluating the selling of minor assets to finance any cash flow deficit during the year. This plan was approved by the board of directors on April and May 2020. Therefore, the accompanying financial statements have been prepared assuming that the group and subsidiaries will continue as a going concern. The consolidated financial statements have been prepared based on the existing conditions as of December 31, 2019, and considering those events that occurred after that date, and no adjustments needed to be recorded to the consolidated financial statements as of December 31, 2019 due to the COVID-19 impacts .

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
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Basis of preparation	2.1 Basis of preparation The consolidated financial statements of the Company and its subsidiaries have been prepared in accordance with International Financial Reporting Standards (IFRS) and interpretations issued by the IFRS Interpretations Committee (IFRIC) applicable to companies reporting under IFRS. The financial statements comply with IFRS as issued by the IASB in force as of December 31, 2018, and December 31, 2019, respectively. The consolidated financial statements have been prepared under the historical cost convention, except for derivative financial instruments, financial assets at fair value through profit or loss, and available-for-sale The preparation of the consolidated financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It a
Consolidation of financial statements	2.2 Consolidation of financial statements a) Subsidiaries Subsidiaries are entities over which the Company has control. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date w he n The Group applies the acquisition method to account for business combinations. Identifiable assets acquired, liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Group evaluates the measurement of the non-controlling acquisition-by-acquisition s of non-controlling non-controlling Business acquisition-related costs are expensed as incurred. Any contingent consideration assumed by the Group with the selling party is recognized at fair value at the acquisition date. Subsequent changes to the fair value of the contingent consideration are recognized in accordance with IFRS 9 “Financial Instruments” as profit or loss. Goodwill is initially measured as the excess of the acquisition cost, the fair value at the acquisition date of any interest previously acquired plus the fair value of the non-controlling For consolidating subsidiaries, balances, income, and expenses from transactions between Group companies are eliminated. Profits and losses resulting from inter-company transactions that are recognized as assets are also eliminated. Group companies use common accounting practices, except for those that are specifically required for specific businesses. b) Changes in ownership interests in subsidiaries without change of control Transactions with non-controlling non-controlling c) Disposal of subsidiaries When the Group ceases to have control over a subsidiary, any retained interest in the entity is re-measured d) Joint arrangements Contracts in which the Group and one or more of the contracting parties have joint control on the relevant joint activities are called joint arrangements. Investments in joint arrangements are classified as either joint operations joint ventures joint ventures joint operations Joint ventures The Group assesses on an annual basis whether there is any objective evidence that the investment in the joint ventures and associate is impaired. If this is the case, the Group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the impairment loss in share of the profit or loss in associates and joint ventures under the equity method of accounting in the income statement. In addition, the Group stops the use of the equity method if the entity ceases to be an operating entity. Joint operations In the Group, joint operations mainly relate to consortiums (entities without legal personality) created exclusively for the development of a construction contract. Considering that the only objective of the consortium is to develop a specific project, all revenue and costs are included within revenue from construction activities and cost of construction activities, respectively. e) Associates Associates are all entities over which the Group has significant influence but not control, generally accompanying a holding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method (see section d) above). Profits and losses resulting from transactions between the Group and its associates are recognized in the Group’s consolidated financial statements only to the extent of unrelated investor’s interests in the associates. Unrealized losses are eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of associates are changed where necessary to ensure consistency with the policies adopted by the Group. Impairment losses are measured and recorded in accordance with section d) above.
Segment reporting	2.3 Segment reporting Operating segments are reported in a consistent manner with internal reporting provided to the Management of the Group. If an entity changes the structure of its internal organization in a manner that causes the composition of its reportable segments to change, the Group restates the information for earlier periods unless the information is not available.
Foreign currency translation	2.4 Foreign currency translation a) Functional and presentation currency The consolidated financial statements are presented in Peruvian soles, which is the functional and presentation currency of the Group. All subsidiaries, joint arrangements, and associates use the Peruvian Sol as their functional currency, except for foreign entities, for which the functional currency is the currency of the country in which they operate. b) Transactions and balances Foreign currency transactions are translated into the functional currency using prevailing the exchange rates at the date of the transactions or valuation when items are re-measured. Exchange differences arising on loans from the Company to its subsidiaries in foreign currencies are recognized in the separate financial statements of the Company and separate financial statements of the subsidiaries. In the consolidated financial statements, such exchange differences are recognized in other comprehensive income and are re-classified c) Group companies The results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency of the Group are translated into the presentation currency as follows: i) Assets and liabilities for each statement of financial position are translated using the closing exchange rate prevailing at the date of the consolidated statement of financial position; ii) income and expenses for each income statement are translated at the average exchange rate (unless this average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated using the exchange rate on the date of the transaction); iii) capital is translated by using the historical exchange rate for each capital contribution made; and iv) all exchange differences are recognized as separate components in other comprehensive income, within foreign currency translations adjustment. Goodwill and fair value adjustments arising from the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and are translated at the closing exchange rate. Exchange differences are recognized in other comprehensive income.
Public services concession agreements	2.5 Public services concession agreements Concession agreements signed between the Group and the Peruvian Government entitle the Group, as a Concessionaire, to assume obligations for the construction or improvement of infrastructure and which qualify as public service concessions are accounted as defined by IFRIC 12 “Service Concession Arrangements”. The consideration to be received from the Government for the services of constructing or improving public infrastructure is recognized as a financial asset, an intangible asset or both, as stated below: a) It is recognized as a financial asset to the extent that it has a contractual right to receive cash or other financial assets either because the Government secures the payment of specified or determinable amounts or because the Government will cover any difference arising from the amounts actually received from public service users in relation with the specified or determinable amounts. These financial assets are recognized initially at fair value and subsequently at amortized cost (financial asset model). b) It is recognized as an intangible asset to the extent that the service agreement grants the Group a contractual right to charge users of the public service. The resulting intangible asset is measured at cost and is amortized as described in Note 2.15 (intangible asset model). c) It is recognized as a financial asset and an intangible asset when the Group recovers its investment partially by a financial asset and partially by an intangible asset (bifurcated model).
Cash and cash equivalents	2.6 Cash and cash equivalents In the consolidated statements of financial position and cash flows, cash and cash equivalents include cash on hand, on-demand
Financial assets	2.7 Financial assets 2.7.1 Classification and measurement The Group classifies its financial assets, according to its subsequent measurement, in the following categories: i) amortized cost; ii) financial assets at fair value through other comprehensive income and iii) financial assets at fair value through profit or loss. The classification depends on the purpose for which the financial assets were acquired on the basis of the Group’s business model for managing the financial assets and the characteristics of the contractual cash flows of the financial asset. Management determines the classification of its financial assets at the date of its initial recognition and re-evaluates a) Amortized cost This category is the most relevant for the Group. The Group measures financial assets at amortized cost if the following conditions are met: i) The financial asset is held within a business model with the objective of maintaining the financial assets to obtain the contractual cash flows; and ii) The contractual terms of the financial asset generate cash flows, on specific dates, that are only payments of the principal and interest on the amount of the outstanding principal. Financial assets at amortized cost are subsequently measured using the effective interest method and are subject to impairment. Profits and losses are recognized in profits or losses when the asset is written off, modified or impaired. Trade accounts receivable, accounts receivable from related companies, other accounts receivable, work in progress and cash and cash equivalents are included in current assets except for those over twelve months after the date of the consolidated statement of financial position. The latter are classified as non-current b) Financial assets at fair value through other comprehensive results Financial assets at fair value through other comprehensive income of the Group are classified in this category when they meet the following conditions: i) keep them within a business model whose objective is achieved by obtaining contractual cash flows and selling financial assets; and ii) the contractual terms of the financial asset give rise, on specific dates, to cash flows that are only payments of the principal and interest on the outstanding principal amount. The investment account at Inversiones en Autopistas S.A. is included in this category. c) Financial assets at fair value through profit or loss Financial assets that do not meet the criteria of amortized costs or fair value through other comprehensive income are measured at fair value through profit or loss. The result in a debt investment that is subsequently measured at fair value through gains and losses is recognized in the consolidated statement of comprehensive income in the period in which it occurs. Financial assets at fair value through profit or loss are non-derivative 2.7.2 Derecognition of financial assets The Group derecognizes a financial asset when the contractual rights over the cash flows of the financial asset expire, or when it transfers the rights to receive the contractual cash flows in a transaction in which all the risks and benefits of ownership of the financial asset are substantially transferred, or does not transfer or retain substantially all the risks and benefits related to the property and does not retain control over the assets transferred. The Group participates in transactions in which it transfers the assets recognized in its statement of financial position but retains all or substantially all the risks and advantages of the assets transferred, and/or control over them. In these cases, the assets transferred are not derecognized and are measured on a basis that reflects rights and obligations that the Group has retained.
Impairment of financial assets	2.8 Impairment of financial assets IFRS 9 “Financial Instruments”, requires to register expected credit losses of all financial assets, except for those that are carried at fair value with an effect on results, estimating it over 12 months or for the entire life of the financial instrument (“lifetime”). In accordance with the provisions of the standard, the Group applies the simplified approach (which estimates the loss for the entire life of the financial instrument), for the commercial debtors of the rental business line of the real estate sector, and the general approach for the trade accounts receivables, work in progress and other accounts receivable; the same that requires evaluating whether or not a significant increase in risk exists to determine whether the loss should be estimated based on 12 months after the reporting date or during the entire life of the asset. The Group has established a policy to conduct an evaluation, at the end of each reporting period, to identify whether the asset has suffered a significant increase in credit risk since the initial date. Both the credit losses expected at 12 months and the expected credit losses during the life of the asset are calculated individually or collectively, depending on the nature of the portfolio. For financial assets for which the Group has no reasonable expectation of recovering, either the entire outstanding amount or a portion thereof, the gross carrying amount of the financial asset is reduced. This is considered a decrease in (partial) accounts of the financial asset.
Derivative financial instruments and hedging activities	2.9 Derivative financial instruments and hedging activities Derivatives are initially recognized at fair value on the date a derivative contract is signed into and are subsequently re-measured The Group designates certain derivatives as hedges of a particular risk associated with a recognized asset or liability (fair value hedge) or a highly probable forecast transaction (cash flow hedge). Derivatives are initially recognized at fair value on the date of subscription of the contract and are subsequently recognized at their fair value. The Group documents, at the inception of the transaction, the relationship between hedging instruments and hedged items, as well as its risk management objectives and strategy for undertaking various hedges transactions. The Group also documents its assessment, both at hedge inception as at the date of each subsequent statement of financial position, of whether the derivatives used in hedges transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. The fair value of various derivative instruments used for hedging purposes and changes in the account reserves for hedges in equity are disclosed in Note 8. The full fair value of a hedging derivative is classified as a non-current Cash flow hedge The effective portion of changes in the fair value of derivatives that are designated and qualify as fair value hedges is recognized as other comprehensive income. The gain or loss relating to the ineffective portion is recognized immediately in the income statement. Amounts accumulated in equity are reclassified to profit or loss in the periods when the hedged item affects profit or loss (for example, when the forecasted sale that is hedged takes place). The gain or loss relating to the effective portion of interest rate swaps hedging variable rate borrowings is recognized in the income statement as “Financial income or Financial expenses”. However, when the forecasted transaction that is hedged results in the recognition of a non-financial non-financial When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in equity at that time remains in equity and will be reversed to income when the forecasted transaction is finally recognized in the statement of comprehensive income. When a forecasted transaction is no longer expected to occur, the cumulative gain or loss that was reported in equity is immediately transferred to the income statement within “other income and expenses, net”.
Trade accounts receivables	2.10 Trade accounts receivables Trade receivables are amounts due from customers for goods or services sold by the Group. If the collection is expected in one year or less, they are classified as current assets. If not, they are presented as non-current Trade receivables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less any provision for impairment, except for receivables of less than one year that are stated at a nominal amount which is similar to their fair values since they are short term. It includes management estimates related to the collection rights for services performed pending invoice and/or approval by client, which have been valued using the completion percentage method. It corresponds mainly to the Engineering and Construction segment (subsidiaries GyM S.A. and GMI S.A.). Regarding estimates in concessions, at the Infrastructure segment, corresponds to unconditional contractual collection rights to receive from the Grantor under the model of the financial asset (Note 2.5).
Work in progress	2.11 Work in progress This account includes the balance of work in progress costs incurred that relates to future activities of the construction contracts and the constructions phase in concessions (see Note 2.26 for detail on revenue recognition from construction activities and concessions services). Changes in estimates of contract revenues and costs can increase or decrease the estimated margin. When a change in the estimate is known, the cumulative impact of the change is recorded in the period in which it is known, based on the progress completed.
Inventories	2.12 Inventories The inventories include land, works in progress and finished buildings related to the real estate activity, materials used in the construction activity and marketed supplies for exploration and extraction activities. a) Real estate activity Land used for the execution of real estate projects is recognized at acquisition cost. Work in progress and finished real estate includes the costs of design, materials, direct labor, borrowing costs (directly attributable to the acquisition, construction, production of the asset), other indirect costs and general expenses related to the construction. Net realizable value is the estimated selling price in the ordinary course of business, less applicable variable selling expenses. Annually, t For the reductions in the carrying amount of these inventories to their net realizable value, a provision is recognized for impairment of inventories with a charge to profit or loss for the year in which those reductions occur. b) Exploration and extraction activities Inventories are valued at production costs or net realizable value (NRV), the one with the lowest result, on the basis of the weighted average method. The NRV represents the value at which it is estimated to make oil, gas and its derivatives LPG and HAS, which is calculated on the basis of international prices at which discounts that are usually granted are deducted. Miscellaneous supplies, materials, and spare parts are valued at cost or replacement value, whichever is less based on the average method. The cost of inventories excludes financing expenses and exchange differences. Inventories to be received are recorded at cost by the specific identification method. The Group constitutes a devaluation of materials charged to income for the year in cases in which the book value exceeds its recoverable value. c) Other activities Materials and supplies are recorded at cost by the weighted average method or at their replacement value, the lower. The cost of these items includes freight and non-refundable The devaluation of these items is estimated on the basis of specific analys e Management considers that as of the date of the consolidated financial statements it is not necessary to establish additional provisions to those recognized in the financial statements to cover losses due to obsolescence of these inventories.
Investment property	2.13 Investment property Investment properties are shown at cost less accumulated depreciation and impairment losses, if any. Subsequent costs attributable to investment properties are capitalized only if it is probable that future economic benefits will flow to the Company and the cost of these assets can be measured reliably; if not, they are recognized as expenses when incurred. Repair and maintenance expenses are recognized in profit and loss when they are incurred. If the property’s carrying amount is greater than its estimated recoverable amount, an adjustment to reduce the carrying amount to the recoverable amount is recognized. Depreciation is determined by the straight-line method at a rate that is considered sufficient to absorb the cost of the assets and the end of the useful life and considered their significant components with useful lives substantially different (each component is treated separately for depreciation purposes). The estimated useful lives of those properties range from 3 to 33 years. The investment properties held by the Group correspond to: (i) “Agustino Plaza” Shopping Center, located in the El Agustino District, and (ii) the stores situated within the stations of Line 1 of the Lima Metro; the properties owned by the subsidiary Viva GyM S.A. are represented by a fair value amount to US$18.7 million, equivalent to S/62.6 million as of December 31, 2019 (US$19.2 million, equivalent to S/64.3 million, as of December 31 of 2018). These investment properties have been leased under the modality of an operating lease.
Property, plant and equipment	2.14 Property, plant and equipment Property, plant and equipment are stated at historical cost less accumulated depreciation and impairment losses, if any. Historical cost includes expenditure that is directly attributable to the acquisition of these items. Subsequent costs are included in the asset’s carrying amount or are recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. Repairs and maintenance expen ditures Assets under construction are capitalized as a separate component. At their completion, the cost of such assets is transferred to their definitive category. Replacement units are major spare parts in which depreciation starts when the units are installed for use within the related asset. Depreciation of machinery, equipment and vehicles recognized as “Major equipment” are depreciated based on their hours of use. Under this method, the total number of work hours that machinery and equipment are Years Buildings and facilities Between 3 and 33 Machinery and equipment Between 4 and 10 Vehicles Between 2 and 10 Furniture and fixtures Between 2 and 10 Other equipment Between 2 and 10 Residual values and useful lives are reviewed and adjusted as appropriate at each reporting date. Gains and losses on disposals are recognized in “Other income and expenses, net” in the statement of income. Regarding joint operations that carry out construction activities, the difference between the proceeds from disposals of fixed assets and their carrying amount is shown within “revenue from construction activities” and “cost of construction activities”, respectively.
Intangible assets	2.15 Intangible assets i) Goodwill Goodwill arises on the acquisition of subsidiaries and represents the excess of the purchase consideration, the amount of any non-controlling non-controlling Goodwill acquired in a business combination is allocated to each cash-generating units (CGU), or group of CGUs, that is expected to benefit from the synergies of the combination. Goodwill is monitored at the operating segment level. Goodwill impairment reviews are performed at least annually and when events or changes in circumstances indicate a potential impairment. Any impairment is recognized immediately as an expense in item “Other income and expenses, net” and cannot be reversed later. ii) Trademarks Trademarks acquired separately are shown at historical cost. Trademarks acquired in a business combination are recognized at fair value at the acquisition date. Management has determined that these trademarks have indefinite useful lives. Trademark impairment reviews are performed at least annually and when events or changes in circumstances indicate a potential impairment. Any impairment is recognized immediately as an expense in item “Other income and expenses, net”. The carrying amount that has been subject to impairment is reviewed at each reporting date to verify possible reversals of the impairment and is recognized in the “other income and expenses, net” item. iii) Concession rights The intangible asset consisting of the right to charge users for the services related to service concessions agreements (Note 2.5 and Note 6.b) is initially recorded at the fair value of construction or improvement services and before amortization is started, an impairment test is performed; it is amortized under the straight-line method, from the date revenue starts using the lower of its estimated expected useful life or effective period of the concession agreement. iv) Contractual relationships with customers Contractual relationships with customers are assets resulting from business combinations that were initially recognized at fair value as determined based on the expected cash flows from those relations over a period based on the estimated permanent of the Group’s customer (the estimation of useful life is based on the term of the v) Cost of development wells Costs incurred to prepare the wells to extract hydrocarbons from Blocks I and V are capitalized as part of the intangible asset. The Group capitalizes the costs of the development phase associated with wells preparation for extraction. The last investment made in these wells were in 2015. These costs are amortized based on the useful lives of the wells (5 years for the oil lots) . vi) Software and development costs Development costs that are directly attributable to the design and testing of identifiable and unique software products controlled by the Group are recognized as intangible assets when the following criteria are met: • technically feasible to complete the software product so that it will be available for use . • management intends to complete the software product and use or sell it . • there is the ability to use or sell the software product . • it can be demonstrated how the software product will probably generate future economic benefits . • technical, financial and other resources are available to complete the development and to use or sell the software product; and • expenses incurred during its development can be reliably measured. Other development costs that do not meet these criteria are reco g vii) Land use rights Refers to the rights maintained by the subsidiary Promotora Larcomar S.A. Land use of rights are stated at historical cost less amortization and any accumulated impairment losses. The useful life of this asset is based on the agreement signed (60 years) and may be extended if agreed by parties. Amortization will begin when it becomes ready for its intended use by Management.
Impairment of non-financial assets	2.16 Impairment of non-financial Assets subject to amortization are subject to impairment tests when events or circumstances occur that indicate that their book value may not be recovered. Impairment losses are measured as the amount by which the book value of the asset exceeds its recoverable value. The recoverable value of the assets corresponds to the higher of its fair value and its value in use. For purposes of the impairment assessment, assets are grouped at the lowest levels in which they generate identifiable cash flows (cash-generating units). The book value of non-financial
Financial liabilities	2.17 Financial liabilities The financial liabilities of the Group include trade accounts payable, accounts payable to related parties, remuneration and other accounts payable. All financial liabilities are initially recognized at fair value and subsequently valued at amortized cost using the effective interest rate method. Financial liabilities are classified as current liabilities if the payment must be made within a year or less (or in the normal operating cycle of the business if it is greater ) . O non-current
Trade accounts payables	2.18 Trade accounts payable Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business. Accounts payable are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer) . I non-current Accounts payable are initially recognized at their fair value and subsequently are amortized at amortized cost using the effective interest method, except for accounts payable within less than one year that are recorded at their nominal value that is similar to their fair value due to its maturity in the short term.
Other financial liabilities	2.19 Other financial liabilities Corresponds to the loans and bonds issued by the Group, which are initially recognized at their fair value, net of the costs incurred in the transaction. These financial liabilities are subsequently recorded at amortized cost; any difference between the funds received (net of transaction costs) and the redemption value is recognized in the statement of income during the period of the loan using the effective interest method. The costs incurred to obtain these financial liabilities are recognized as transaction costs to the extent that it is probable that part or the entire loan will be received. In this case, these charges are deferred until the time the loan is received.
Borrowing costs	2.20 Borrowing costs Debt costs are recognized at the statement of income in the period in which they have been incurred, except for intangible assets and inventories in which the borrowing costs are capitalized. General and specific borrowing costs directly attributable to the acquisition, construction or production of qualified assets, which are assets that necessarily take a substantial period (more than 12 months) to reach their condition of use or sale, are added to the cost of said assets until the period when the assets are substantially ready for use or sale. The Group suspends the capitalization of borrowing costs during the periods in which the development of activities of a qualified asset has been suspended. The income obtained from the temporary investment of specific loans that have not yet been invested in qualified assets is deducted from the borrowing costs eligible for capitalization.
Current and deferred income tax	2.21 Current and deferred income tax Income tax expense comprises current and deferred tax. Tax expense is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, tax is also recognized in the statement of comprehensive income or directly in equity, respectively. The current income tax is calculated based on the tax laws enacted at the date of the statement of financial position in the countries where the Company and its subsidiaries operate and generate taxable income. Management, where appropriate, establishes provisions based on amounts expected to be paid to the tax authorities. Deferred tax is recognized on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred income tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. Deferred income tax is determined using tax rates (and legislation) that have been enacted as of the date of the statement of financial position and that are expected to be applicable when the deferred income tax is realized or paid. Deferred income tax is provided on temporary differences arising on investments in subsidiaries and associates, except for deferred income tax liability where the timing of the reversal of the temporary difference is controlled by the Group, and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred income tax arising from the initial recognition of goodwill is not recognized; likewise, the deferred tax is not recorded if it arises from the initial recognition of an asset or liability in a transaction that is not a business combination that does not affect the accounting or tax profit or loss at the time of the transaction.
Employee benefits	2.22 Employee benefits The Group recognizes a liability when the employee has rendered services in exchange for which is entitled to receive future payments and an expense when the Group has consumed the economic benefit from the service provided by the employee in exchange for the benefits in question. The Group determines employee benefits in accordance with current labor and legal regulations and classifies them as short-term benefits, post-employment benefits, long-term benefits, and termination benefits. Short-term benefits are those other than termination indemnities, whose payment is settled in the twelve months following the end of the period in which the employees have rendered the services; they correspond to current remunerations (salaries, wages and contributions to social security), annual paid and sick absences, participation in profits and incentives and other non-monetary Post-employment benefits are those other than termination benefits that are paid after completing the period of employment with the entity. Retirement benefits or post-employment benefit plans can be classified into (i) Defined contribution plans and (ii) Defined benefit plans. The Group maintains defined benefit plans and therefore assumes the actuarial risk. Long-term benefits are those benefits that must be paid more than twelve months after the end of the period in which the services were rendered. As of December 31, 2018, and 2019, the Group does not grant benefits in this category. Termination benefits are those benefits payable as a result of (i) the entity’s decision to terminate the employee’s contract before the retirement date, and (ii) the employee’s decision to voluntarily accept the conclusion of the relationship of work. Short-term benefits: a) Current salaries and wages The current remunerations are constituted by salaries, wages, contributions to social security, statutory bonuses and compensation for the time of services. Salaries, wages, and contributions to social security are settled on a monthly basis. Entities of the Group recognize the expense and the related liability for statutory bonuses based on applicable laws and regulations effective in Peru, Chile, and Colombia. In Peru bonuses correspond to two monthly payments, settled one in July and one in December of each year, and accrue based on the consideration of the service. The compensation for the time of service corresponds to the indemnification rights of the staff, and is accrued based on the consideration of the service calculated according to the legislation in force in each country in which the entities of the Group operate and determine as follows: (i) in Peru it is equivalent to half the remuneration in force at the date of payment through a deposit in bank the workers’ accounts in May and November of each year; (ii) In Colombia, it is equivalent to 8.33% of the monthly remuneration, (iii) In Chile this benefit is not available. b) Annual paid absences Annual holidays are recognized on an accrual basis. The provision for the estimated obligation for the annual vacations of personnel resulting from the services rendered by employees is recognized on the date of the consolidated statement of financial position and corresponds; (i) one month for personnel in Peru, (ii) fifteen days for personnel in Colombia, and (iii) in the case of Chile, they are subject to the worker’s seniority and range from fifteen to thirty days. c) Workers’ profit sharing and incentives The workers’ profit sharing is determined on the basis of the legal provisions in force in each country where the entities of the Group operate, as follows: (i) in Peru it is equivalent to 5% of the taxable base determined by each entity of the Group, in accordance with current income tax legislation, (ii) in Chile, workers’ participation is a component of the remuneration (equivalent to 4.75 minimum wages per year) and not a determinable percentage of the profit, (iii) in Colombia these benefits are not provided to employees. Post-employment benefits The indirect subsidiary Cam Chile Spa has a pension plan for its staff. The liability recognized in the statement of financial position with respect to defined benefit plan is measured based on the present value of the obligation at the end of the reporting period less the fair value of the planned assets. The present value of the defined benefit obligations is determined by discounting the estimated future cash flows using the interest rates of high-quality corporate bonds denominated in the currency in which the benefits will be paid and with maturity periods similar to the obligations for pension plans. In countries where there is no market with instruments with similar characteristics, the market rate of government bonds will be used. The remeasurements that arise from adjustments and changes in the actuarial assumptions are recorded in other comprehensive income in the period in which they arise. Termination benefits The Group entities recognize the liability and expense for severance payments when they occur, based on the legal provisions in force in each country. In accordance with the legislation of Peru, the compensation for arbitrary dismissal for personnel with an indefinite contract amounts to 1.5 times the monthly remuneration for each year worked. In Colombian legislation, for the first year worked, the equivalent of 30 days of salary is granted, and from the second year on, the compensation will be the equivalent of 20 days of salary for each additional year (or the proportion); in the legislation of Chile is granted compensation of thirty days of salary for each year worked with a maximum salary of 330 days.
Provisions	2.23 Provisions a) General Provisions are recognized when i) the Group has a present, legal or constructive obligation as a result of past events; ii) it is probable that an outflow of resources will be required to settle the obligation; and iii) the amount has been reliably estimated. Provisions are reviewed at year - end. If the time value of money is significant, provisions are discounted using a pre-tax Contingent obligations when their existence will only be confirmed by future events or their amount cannot be reliably measured. Contingent assets are not recognized and are disclosed only if it is probable that the Group will generate an income from economic benefits in the future. b) Provision for the closure of production wells The subsidiary GMP S.A. recognizes a provision for the closure of operating units that correspond to the legal obligation to close oil production wells once the production phase has been completed. At the initial date of recognition, the liability that arises from this obligation measured at its fair value and discounted at its present value, according to the valuation techniques established by IFRS 13, “Fair Value Measurement”, and is simultaneously charged to the intangible account in the consolidated statement of financial position. Subsequently, the liability is increased in each period to reflect the financial cost considered in the initial measurement of the discount, and the capitalized cost is depreciated based on the useful life of the related asset. When a liability is settled, the subsidiaries recognize any gain or loss that may arise. The fair value changes estimated for the initial obligation and the interest rates used to discount the flows they are recognized as an increase or decrease in the book value of the obligation and the asset to which they relate to, any decrease in the provision, and any decrease of the asset that may exceed the carrying amount of said asset is immediately recognized in the consolidated statement of income. If the review of the estimated obligation results in the need to increase the provision and, accordingly, increase the carrying amount of the asset, the subsidiaries should also take into consideration if the said increase corresponds to an indicator that the asset has been impaired and, if so, impairment tests are to be carried out (Note 2.16).
Put option arrangement	2.24 Put option arrangement The subsidiary GyM S.A. signed a sale option contract on the equity of its subsidiary Morelco SAS (Note 32 a non-controlling non-controlling Subsequently, the financial liability is updated by changes in the assumptions on which the estimation of the expected cash flows is based and by the financial component due to the passage of time. The effects of this update are recognized in results. In the event that the option expires without being exercised, the liability is written off with the corresponding adjustment to equity.
Capital	2.25 Capital Common shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are shown in equity, as a deduction, of the proceeds, net of taxes.
Revenue recognition from contracts with customers	2.26 Revenue recognition from contracts with customers Revenues from contracts with customers are recognized, for each performance obligation, either during a period of time or at a specific time, depending on which method best reflects the transfer of control of the underlying products or services to the obligation of particular performance with the client. The Group recognizes the income through the application of the five steps defined in the regulation i) identification of the contract with the client; ii) identification of performance obligations in the contract; iii) determination of the price of the transaction; iv) allocation of the transaction price for performance obligations; and v) recognition of income when (or as) a performance obligation is satisfied. Subsequently, the Group policy of recognition of each type of income according to IFRS 15: i) Engineering and construction Revenues from engineering and construction contracts are recognized over time as the Company performs its obligations because there is a continuous transfer of control of the deliverable to the customer pursuant to the terms of such contracts. For this reason, the Company accounts for revenue over time by measuring the progress towards complete satisfaction of its performance obligations under each contract. In this manner, revenues are accounted for using the percentage-of-completion The Company recognizes revenue based on surveys of work to date, using the output method, which is the direct measurement of the value to the customer of the construction services completed to date relative to the remaining services to be performed under the contract. The Company believes that the use of the output method based on surveys of performance provides a faithful depiction of the transfer of services by the Company to the customer because it reflects an enforceable right to payment from the Company for the work completed to date. The contract generates assets when the costs incurred are greater than the cost associated with those revenues. Otherwise liabilities are generated for the accrued costs not invoiced. When it is probable that the total costs of the contract will exceed the related revenue, the expected loss is immediately recognized. Revenues for additional work resulting from a modification or an instruction received from the customer to make a change in the scope of work or the price, or both, will result in an increase in contract revenue. The Company does not account for contract modifications unless approved by the customer. In addition, the Company reviews the enforceability of changes to the rights and obligations in contract modifications. As part of its evaluation of whether changes to the rights and obligations in a contract modification are enforceable, the Company considers whether one or more of the following factors has been satisfied: a) the contract, applicable law or other evidence provides a legal basis for the modification; b) additional costs were caused by circumstances that were unforeseen on the date of execution of the contract and not a result of deficiencies incurred by the Company’s performance; c) modification-related costs are identifiable and considered reasonable in view of the work performed; or d) evidence supporting the modification is objective and verifiable. When one or more of the foregoing factors is satisfied, the changes to the rights and obligations in the contract modification are considered by the Company to be enforceable. The Company estimates the change in the transaction price arising from the contract modification if the transaction price has not yet been approved by the customer in accordance with the requirements of IFRS 15 to estimate variable consideration. In order to include variable consideration related to a contract modification in the estimated transaction price, the Company must conclude that it is ‘highly probable’ that a significant revenue reversal will not occur. The Company determines the probability that the revenue reversal will occur (and therefore whether such price will be recovered) based on an analysis of whether any of the following factors is present: i) contractual entitlement; ii) past practices with the customer; iii) specific discussions or preliminary negotiations with the customer; and iv) verbal approval by the customer. If, as a result of such analysis, the Company concludes that it is ‘highly probable’ that a significant reversal in the amount of revenue recognized will not occur, it recognizes the variable consideration relating to the contract modification. When the contract profit cannot be estimated reliably, the associated revenue is recognized to the extent of costs incurred are recoverable. Revenue is billed once approval is received by the owners of the work in progress. The nature of certain of the Company’s contracts, namely cost-plus fee contracts in its E&C segment and unit price or similar contracts in its E&C segment and certain services it provides in its Infrastructure segment, give rise to variable consideration. Depending on the type of contract, this variable consideration may include reimbursable or target costs; variable number of units; award and incentive fees; and penalties. The Company estimates the amount of revenue to be recognized as variable consideration using the expected value method or the most likely amount method, whichever is expected to better predict the amount of consideration to which the Company will be entitled. These methods require the Company to estimate costs, unit quantities, award/incentive fees and penalties. In making such estimates, judgments are required to evaluate potential variances in the cost of materials, the cost of labor, productivity levels, the impact of change orders, liability claims and contract disputes, the achievement of contractual performance standards, and other contingencies.” ii) Real-estate Sale of Real estate Revenue from sales of real estate properties is recognized when control over the property has been transferred to the client with the delivery record. Revenue is measured based on the price agreed under the contract. Until this is met, the incomes received will be counted as customer advances. These sales contracts have two performance obligations: i) the one corresponding to the transfer of the property, which includes the common areas of the building where these real estates are located, and ii) the one corresponding to the transfer of the common area outside the real estate assets but that are part of the real estate projects, which are recognized when the common area has been delivered. Sale of urban lots Revenue related to sales of urban lots is recognized when control over the property is transferred to the customer. Until this is met, the incomes received will be recognized as customer advances. Revenue is measured based on the transaction price agreed under the contract. These sales contracts have a single performance obligation for the sale of lots, which is executed upon delivery of the sale of the assets. Sale of industrial lots Revenue related to sales of industrial lots is recognized when control over the property has been transferred to the customer. Until this is met, the incomes received will be counted as customer advances. These sales contracts have two performance obligations: i) transfer of the industrial lot and ii) urban authorization of the industrial lot. iii) Infrastructure Revenue for provided services of oil and gas extraction, fuel dispatch and other services The revenue from providing these services is recognized at the time the service is provided, calculating the service actually provided as a portion of the total services to be provided. This type of income has a single performance obligation; that is performed when the service is provided at a time moment. Revenue from the sale of oil and derivative products Revenue from the sale of goods is recognized when the control of the assets is transferred to the customer, which is when the goods are delivered. In this type of income there is only one performance obligation for the sale of oil; which is executed at the delivery of the goods. Revenue from concession services Revenues from concession services correspond to operation and maintenance services and are recognized according to their nature in the period in which the service is provided. In this revenue there is only one performance obligation, executed when the service is provided.
Recognition of cost and expenses	2.27 Recognition of cost and expenses Engineering and construction contracts Contract costs include all direct costs such as materials, labor, subcontracting costs, manufacturing and supply costs of equipment, start-up Costs for sale of oil and derivative products The costs of the services rendered and the costs of sales of petroleum and derivative products are recognized when they are incurred, simultaneously with the recognition of related revenues. Other costs and expenses are recognized as they accrue, regardless of when they are paid and are recorded in the accounting periods to which they relate. Costs for concession operation services The costs of the operation and maintenance services are recognized when they are incurred, simultaneously with the recognition of related revenues. Other costs and expenses are recognized as they are accrued, regardless of when they are paid and are recorded in the accounting periods with which they are related.
Leases	2.28 Leases Lease contracts are analyzed for the purpose of identifying those containing the characteristics according to IFRS 16 Leases (hereinafter “IFRS 16”) for recognition, measurement, presentation and disclosure. The Group evaluates in every lease contract the following: • If it has • If the contract term is longer tha n • If the underlying asset amount is a material amount, and, • That the fees to be paid are not entirely variable. a) Leases in which the Group is a lessee The Group recognizes a right-of-use The right-of-use right-of-use The lease liability is the total unpaid installments, measured at amortized cost using the effective interest method. It is measured again when there is a change in future lease payments that arise from a change in an index or rate, if there is a change in the Group’s estimate of the amount expected to be paid under a residual value guarantee, or if the Group changes its assessment of whether it is sure that it will exercise a purchase, extension or term option. When the lease liability is measured again, the carrying amount of the right-of-use In the the Operational cash flows will be greater since cash payments for the main portion of the lease debt are classified within the financing activities. Only the part of the payments that reflects interest can continue to be presented as operating cash flow. b) Leases in which the Group is a lessor Liabilities for operating leases and assets are included in the statement of financial position according to the nature of the asset. Revenues from operating leases are recognized in a straight line over the term of the lease agreement and the incentives granted to lessees are reduced from rental income. Based on the foregoing, the Group as lessor has not changed the recognition of its leases. c) Treatment before the implementation of IFRS 16 Leases in which the Group is a lessee Operating leases Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases, including prepayments (net of any incentives received from the lessor) are recognized in the consolidated income statement under the straight-line method over the lease term. The Group’s major kinds of operating leases are leases of machinery, computer equipment, printing equipment, among others. Finance leases Leases in which the Group substantially assumes all the risks and rewards of ownership of an asset are classified as finance leases. Each lease payment is allocated between the liability and finance charges to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The corresponding rental obligations, net of finance charges, are included in other payables, short- and long-term in the consolidated statement of financial position. The interest element of the finance cost is charged to the consolidated income statement of over the lease periods to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The property, plant and equipment acquired under finance leases are depreciated over the useful life of the asset or the lease term.
Dividend distribution	2.29 Dividend distribution Dividend distribution to the Group shareholders is recognized as a liability in the financial statements in the period in which the dividends are approved.
Significant non-operating items	2.30 Significant non-operating Significant non-operating
Reclassified Discontinued Operations from 2018	2.31 Discontinued operations as of December 31, 2017 and December 31, 2018 a) Restatement of the Statement of Income as of December 31, 2017 (was restructured in the 2018 annual report, presented on April 30, 2019) The consolidated statement of income for the year ended December 31, 2017 included the net gain on the sale of our former subsidiary GMD (S/218.3 million, equivalent to US$64.6 million 2017 Restatement Reclassification (*) 2017 Revenues 6,080,142 — (2,066,129 ) 4,014,013 Operating costs (5,407,355 ) — 1,895,794 (3,511,561 ) Gross profit (loss) 672,787 — (170,335 ) 502,452 Administrative expenses (429,181 ) — 106,727 (322,454 ) Other (expenses) income, net (20,545 ) — (12,324 ) (32,869 ) Gain (loss) from the sale of investments 274,363 (218,264 ) (21,554 ) 34,545 Operating profit (loss) 497,424 (218,264 ) (97,486 ) 181,674 Financial expenses (185,445 ) — 34,668 (150,777 ) Financial income 15,407 — (1,665 ) 13,742 Share of the profit or loss in associates and joint ventures 1,327 — (854 ) 473 Profit (loss) before income tax 328,713 (218,264 ) (65,337 ) 45,112 Income tax (123,037 ) 63,940 12,792 (46,305 ) Profit (loss) from continuing operations 205,676 (154,324 ) (52,545 ) (1,193 ) Profit from discontinued operations 3,562 154,324 52,545 210,431 Profit of the year 209,238 209,238 Earnings per share attributable to owners of the Company during the year 0.225 0.225 Earning (loss) per share from continuing operations attributable to owners of the Company during the year 0.220 (0.101 ) (*) Corresponds to financial result from discontinued operations, Stracon GyM S.A., CAM Servicios del Peru S.A., CAM Chile S.A. and Adexus S.A. b) Reclassified discontinued operations as of December 31, 2018 As a result of the divestment process, the results of discontinued operations are reclassified as follows: 2018 Reclassification 2018 Profit for the year 57,415 — 57,415 Other comprehensive income: Items that will not be reclassified to profit or loss Remeasurement of actuarial gains and losses, net of tax 16,589 — 16,589 Items that may be subsequently reclassified to profit or loss Cash flow hedge, net of tax 119 — 119 Foreign currency translation adjustment, net of tax 5,733 — 5,733 Exchange difference from net investment in a foreign operation, net of tax (8,147 ) — (8,147 ) (2,295 ) — (2,295 ) Other comprehensive income for the year, net of tax 14,294 — 14,294 Total comprehensive income for the year 71,709 — 71,709 Comprehensive income attributable to: Owners of the Company (67,548 ) — (67,548 ) Non-controlling 139,257 — 139,257 71,709 — 71,709 Comprehensive income attributable to owners of the Company: Continuing operations (98,942 ) (32,342 ) (131,284 ) Discontinued operations 31,394 32,342 63,736 (67,548 ) — (67,548 )

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Estimated Useful Life of Property, Plant and Equipment	The depreciation of other assets that do not qualify as “Major equipment” is calculated under the straight-line method to allocate their cost less their residual values over their estimated useful lives, as follows: Years Buildings and facilities Between 3 and 33 Machinery and equipment Between 4 and 10 Vehicles Between 2 and 10 Furniture and fixtures Between 2 and 10 Other equipment Between 2 and 10
Summary of Reclassified Discontinued Operations	a) Restatement of the Statement of Income as of December 31, 2017 (was restructured in the 2018 annual report, presented on April 30, 2019) The consolidated statement of income for the year ended December 31, 2017 included the net gain on the sale of our former subsidiary GMD (S/218.3 million, equivalent to US$64.6 million 2017 Restatement Reclassification (*) 2017 Revenues 6,080,142 — (2,066,129 ) 4,014,013 Operating costs (5,407,355 ) — 1,895,794 (3,511,561 ) Gross profit (loss) 672,787 — (170,335 ) 502,452 Administrative expenses (429,181 ) — 106,727 (322,454 ) Other (expenses) income, net (20,545 ) — (12,324 ) (32,869 ) Gain (loss) from the sale of investments 274,363 (218,264 ) (21,554 ) 34,545 Operating profit (loss) 497,424 (218,264 ) (97,486 ) 181,674 Financial expenses (185,445 ) — 34,668 (150,777 ) Financial income 15,407 — (1,665 ) 13,742 Share of the profit or loss in associates and joint ventures 1,327 — (854 ) 473 Profit (loss) before income tax 328,713 (218,264 ) (65,337 ) 45,112 Income tax (123,037 ) 63,940 12,792 (46,305 ) Profit (loss) from continuing operations 205,676 (154,324 ) (52,545 ) (1,193 ) Profit from discontinued operations 3,562 154,324 52,545 210,431 Profit of the year 209,238 209,238 Earnings per share attributable to owners of the Company during the year 0.225 0.225 Earning (loss) per share from continuing operations attributable to owners of the Company during the year 0.220 (0.101 ) (*) Corresponds to financial result from discontinued operations, Stracon GyM S.A., CAM Servicios del Peru S.A., CAM Chile S.A. and Adexus S.A. b) Reclassified discontinued operations as of December 31, 2018 As a result of the divestment process, the results of discontinued operations are reclassified as follows: 2018 Reclassification 2018 Profit for the year 57,415 — 57,415 Other comprehensive income: Items that will not be reclassified to profit or loss Remeasurement of actuarial gains and losses, net of tax 16,589 — 16,589 Items that may be subsequently reclassified to profit or loss Cash flow hedge, net of tax 119 — 119 Foreign currency translation adjustment, net of tax 5,733 — 5,733 Exchange difference from net investment in a foreign operation, net of tax (8,147 ) — (8,147 ) (2,295 ) — (2,295 ) Other comprehensive income for the year, net of tax 14,294 — 14,294 Total comprehensive income for the year 71,709 — 71,709 Comprehensive income attributable to: Owners of the Company (67,548 ) — (67,548 ) Non-controlling 139,257 — 139,257 71,709 — 71,709 Comprehensive income attributable to owners of the Company: Continuing operations (98,942 ) (32,342 ) (131,284 ) Discontinued operations 31,394 32,342 63,736 (67,548 ) — (67,548 )

Standards, Amendments and Int_2

Standards, Amendments and Interpretation Adopted in 2019 (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Details aboout IFRS 16 effect in Group financial statement	At the end of 2019, the Group’s companies with the most representative balances were GMP S.A. (S/24 million) and Graña y Montero S.A.A. (S/54 million). Impact on liabilities At Impact of implementation 2019 97,706 Adjustments on contract fees 4,039 Addition of liabilities for right-of-use 101,745 Accrued interest 5,617 Amortization (20,326 ) Interest paid (5,368 ) Foreign currency translation effect (11 ) Exchange difference (1,441 ) Impact on liabilities 80,216 Short-term liabilities for right-of-use 18,246 Long-term liabilities for right-of-use 61,970 Impact on liabilities (Note 18) 80,216
Summary of lease liabilities	At December 31, 2019, the effect of IFRS 16 in the Group’s financial statements is detailed as follows: Impact on assets At Right-of-use Right-of-use 59,599 Right-of-use 20,211 Right-of-use 17,896 Impact of implementation 2019 97,706 Adjustments on contract fees 4,039 Total right-of-use 101,745 Cumulative depreciation (22,958 ) Foreign currency translation effect 26 Impact on assets (Note 16.2) 78,813

Financial Risk Management (Tabl

Financial Risk Management (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Schedule of Consolidated Statement of Financial Position	At December 31, 2018 and 2018 2019 S/(000) USD(000) S/(000) USD(000) Assets 2,273,132 674,753 2,859,324 862,021 Liabilities 2,042,176 604,383 1,751,479 528,031
Schedule of Foreign Currency Exchange Gains and Losses Exposure against US Dollar	The Group’s exchange gains and losses for the Peruvian Sol, the Chilean and Colombian Pesos exposure against the U.S. dollar was: 2017 2018 2019 Gain 329,751 382,104 390,008 Loss (323,927 ) (405,380 ) (422,578 )
Schedule of Assets and Liabilities Equivalent to Functional Currency	The consolidated statement of changes in equity comprises a foreign currency translation adjustment originated by its subsidiaries. The consolidated statement of financial position includes assets and liabilities in functional currency equivalent to (in thousands): 2018 2019 Assets Liabilities Assets Liabilities Chilean Pesos 48,129,848 49,728,313 19,915,617 39,193,917 Colombian Pesos 163,560,697 76,978,655 187,119,204 76,446,723
Schedule of Undiscounted Cash Flows of Financial Liabilities	The table below analyzes the Group’s financial liabilities into relevant maturity groupings based on the remaining period from the date of the consolidated statement of financial position to the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows. Less than 1-2 years 2-5 years More than Total At December 31, 2018 Other financial liabilities (except for finance leases) 816,122 273,079 129,233 41,577 1,260,011 Finance leases 15,151 7,489 14,094 — 36,734 Bonds 111,080 153,287 355,667 1,174,404 1,794,438 Trade accounts payables (except non-financial 980,723 — — — 980,723 Accounts payables to related parties 55,941 21,849 — — 77,790 Other accounts payables (except non-financial 116,806 17,777 338,627 — 473,210 Other non-financial — 61 — — 61 2,095,823 473,542 837,621 1,215,981 4,622,967 Less than 1-2 years 2-5 years More t Total At December 31, 2019 Other financial liabilities (except for finance leases and lease liability for right-of-use 479,000 147,473 177,018 — 803,491 Finance leases 10,826 3,467 13,346 — 27,639 Lease liability for right-of-use 24,966 38,788 31,167 7,603 102,524 Bonds 115,690 157,516 358,461 1,077,960 1,709,627 Trade accounts payables (except non-financial 966,620 — — — 966,620 Accounts payables to related parties 38,916 21,747 — 836 61,499 Other accounts payables (except non-financial 200,098 2,505 194,908 — 397,511 Other non-financial — 52 — — 52 1,836,116 371,548 774,900 1,086,399 4,068,963
Schedule of Information About Gearing Ratio	As of December 31, 2018, and 2019, the gearing ratio is presented below indicating the Group’s strategy to keep it in a range from 0.10 to 0.70. 2018 2019 Total financial liabilities and bonds 2,139,714 1,723,108 Less: Cash and cash equivalents (801,140 ) (948,978 ) Net debt 1,338,574 774,130 Total equity 2,489,931 1,876,085 Total capital 3,828,505 2,650,215 Gearing ratio 0.35 0.29
Schedule of Assets and Liabilities Measured at Fair Value	The table below shows the Group’s assets and liabilities measured at fair value on December 31, 2018, and 2019: Level 2 At December 31, 2018 Financial liabilities Derivatives used for hedging 61 At December 31, 2019 Financial liabilities Derivatives used for hedging 52 4.4 COVID-19 Pandemic As a result of the outbreak of Coronavirus 2019 (COVID-19), the Group’s results of operations, financial positions and cash flows have been adversely affected as of the date of this report with potential impacts on subsequent periods, including but not limited to the significant decline in revenue and significant operating cash flow. The impacts may also include additional allowance for doubtful accounts and impairment to the Group’s long-term assets. Because of the significant uncertainties surrounding the COVID-19, the exact financial impact is unpredictable and will depend on future developments, including new information which may emerge concerning the duration of the lockdown which has been extended until June 30th for Perú, until September 18th for Chile and until August 31st for Colombia, the actions taken by authorities and other entities to contain the COVID-19 outbreak, among others, all of which are beyond the Group’s control. The Group will continue to closely monitor the impacts of COVID-19 through the course of the year 2020. From mid-March until the end of May 2020, substantially all of our engineering and construction and real estate projects in Perú were mandatorily shut down, however, as part of the Government plan to activate some industries by stages, most of our projects of our engineering and construction and real estate segments are gradually resuming. In Colombia the projects under execution were declare as essential projects therefore they continued operating since the beginning of the lockdown. Finally our projects in Chile were shut down but only for few days, after which they resume operations. Our infrastructure operations, were declared essential businesses, therefore have continue operating, however, certain of our infrastructure businesses have been adversely affected, in particular, by the sharp decline in traffic volumes and oil and gas prices (also due to the dispute in March among OPEC member countries). On the liquidity side, the Company has implemented a plan that includes several measures to reduce expenses and preserve cash in response to the ongoing COVID-19 pandemic, including the following: (i) developing a 12-week cash plan, project-by-project, to ensure that the Company will continue to meet its critical obligations during that period, which plan is monitored and updated weekly; (ii) preparing a cash plan for the remainder of the 2020 fiscal year, to identify in advance key liquidity issues that may arise; (iii) identifying and renegotiating certain of the company’s obligations with respect to its suppliers, banks and other third parties; (iv) identifying and reducing non-essential general expenses across the group; (v) reducing headcount, and temporarily reducing salaries of senior management, across the company’s three segments; and (vi) reducing capital expenditures across the company’s subsidiaries. In addition the Group is evaluating the selling of minor assets that will help finance any deficit during the year.

Critical Accounting Estimates_2

Critical Accounting Estimates and Judgements (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Sensitivity Analysis Based on 10% Increase/Decrease in Assumptions of Gross Margin, Discount Rate, Terminal Growth Rate (Details)	At December 31, 2018, and 2019 the Group has performed a sensitivity analysis increasing or decreasing the assumptions of gross margin, discount rate, and revenue and terminal growth rate by a 10%, with all the other variables held constant, as follows: Difference between recoverable amount and carrying amounts 2018 2019 Goodwill Gross margin (10 %) +10 % (10 %) +10 % Engineering and construction 0.51 % 41.12 % (25.54 %) (4.25 %) Electromechanical (9.73 %) 38.89 % 35.63 % 52.97 % Discount rate: (10 %) +10 % (10 %) +10 % Engineering and construction 39.19 % 6.65 % (4.30 %) (23.09 %) Electromechanical 29.36 % 2.97 % 48.89 % 39.92 % Terminal growth rate: (10 %) +10 % (10 %) +10 % Engineering and construction 18.48 % 23.30 % (16.31 %) (13.38 %) Electromechanical 12.90 % 16.34 % 42.36 % 46.32 % Trademarks Revenue growth rate: (10 %) +10 % (10 %) +10 % Morelco 75.00 % 116.27 % 22.14 % 60.11 % Vial y Vives - DSD 27.40 % 55.71 % 110.69 % 72.38 % Discount rate: (10 %) +10 % (10 %) +10 % Morelco 126.00 % 72.33 % 63.02 % 23.56 % Vial y Vives - DSD 29.54 % 55.99 % 78.72 % 106.64 % Terminal growth rate: (10 %) +10 % (10 %) +10 % Morelco 91.70 % 99.82 % 37.49 % 44.02 % Vial y Vives - DSD 38.99 % 44.26 % 88.07 % 95.20 %
Summary of Sensitivity Analysis Performed Considering a 10% Increase/Decrease in Group's Gross Margins	As of December 31, 2017, 2018 and 2019, a sensitivity analysis was performed considering a 10% increase/decrease in the Group’s gross margins, as follows: 2017 2018 2019 Revenues 2,214,108 1,961,100 2,411,880 Gross profit 106,902 32,685 60,317 % 4.83 1.67 2.50 Plus 10% 5.31 1.84 2.75 Increase in profit before income tax 10,667 3,399 6,010 117,569 36,084 66,327 Less 10% 4.35 1.50 2.25 Decrease in profit before income tax (10,667 ) (3,399 ) (6,010 ) 96,235 29,286 54,307

Interest in Other Entities (Tab

Interest in Other Entities (Tables)	12 Months Ended
	Dec. 31, 2019
Investments accounted for using equity method [abstract]
Summary of Principal Direct and Indirect Subsidiaries Classified by Operating Segment	The following table shows the principal direct and indirect subsidiaries classified by operating segment (Note 7): Name Country Economic activity Engineering and Construction: GyM S.A. Peru, and Colombia Civil construction, electro-mechanic assembly, buildings management and implementing housing development projects and other related services. GyM Chile S.p.A. Chile Investment funds, investment companies and similar financial entities. Vial y Vives - DSD S.A. Chile Construction engineering projects, civil construction and related technical consultancy, rental of agricultural machinery and equipment, forestry, construction and civil engineering without operator. GMI S.A. Peru, Mexico, and Bolivia Advisory and consultancy services in engineering, carrying out studies and projects, managing projects and supervision of works. Morelco S.A.S. Colombia and Ecuador Providing construction and assembly services, supply of equipment and materials, operation and maintenance and engineering services in the specialties of mechanics, instrumentation and civil works. Infrastructure: GMP S.A. Peru Oil and oil by-products Oiltanking Andina Services S.A. Peru Operation of the gas processing plant of Pisco - Camisea. Transportadora de Gas Natural Comprimido Andino S.A.C. Peru Supply, process and market natural gas and its derivative products. Concar S.A. Peru Highway and roads concessions operation and maintenance. GyM Ferrovias S.A. Peru Concession for the operation of the public transportation system of Lima Metro (Metro de Lima Metropolitana). Survial S.A. Peru Concession for constructing, operating and maintaining Section 1 of the “Southern Inter-oceanic” highway. Norvial S.A. Peru Concession for restoring, operating and maintaining the “Ancon - Huacho - Pativilca” section of the Panamericana Norte road. Concesion Canchaque S.A.C. Peru Concession for operating and maintaining of the Buenos Aires – Canchaque provincial road highway. Concesionaria Via Expresa Sur S.A. Peru Concession for designing, constructing, operating and maintaining the Via Expresa - Paseo de la Republica in Lima. Real estate: VIVA GyM S.A. Peru Developing and managing real estate projects directly or together with other partners. Parent company operation: Adexus S.A. Chile, Peru, Colombia and Ecuador IT solutions services. CAM Holding S.p.A. Chile Investment company. Qualys S.A. Peru Human, economic and technological services to the Group’s companies. Promotora Larcomar S.A. Peru Building a hotel complex on a plot of land located in the district of Miraflores. Promotores Asociados de Inmobiliarias S.A. Peru Operating in the real-estate industry and engaged in the development and sale of office premises in Peru. Negocios del Gas S.A. Peru Investment company for construction, operation, and maintenance of the pipeline system to transport natural gas and liquids. Inversiones en Autopistas S.A. Peru Holding company of shares, participation or any other credit instrument or investment document.
Summary of Group's Subsidiaries and Related Interests	The following table shows the Group’s subsidiaries and related interest as of December 31, 2019: Percentage of Percentage of Percentage of Percentage of held by non-controlling Engineering and Construction: GyM S.A. 98.87 % — 98.87 % 1.13 % - Morelco S.A.S. — 70.00 % 70.00 % 30.00 % - GyM Chile S.p.A. — 100.00 % 100.00 % — - Vial y Vives – DSD S.A. — 94.49 % 94.49 % 5.51 % GMI S.A. 89.41 % — 89.41 % 10.59 % - Ecología Tecnología Ambiental S.A.C. — 100.00 % 100.00 % — - GM Ingenieria y Construcción de CV — 99.00 % 99.00 % 1.00 % - GM Ingenieria Bolivia S.R.L. — 98.57 % 98.57 % 1.43 % Infrastructure: GMP S.A. 95.00 % — 95.00 % 5.00 % - Oiltanking Andina Services S.A. — 50.00 % 50.00 % 50.00 % - Transportadora de Gas Natural Comprimido Andino S.A.C. — 99.93 % 99.93 % 0.07 % Concar S.A. 100.00 % — 100.00 % — GyM Ferrovias S.A. 75.00 % — 75.00 % 25.00 % Survial S.A. 100.00 % — 100.00 % — Norvial S.A. 18.20 % 48.80 % 67.00 % 33.00 % Concesión Canchaque S.A. 99.96 % 0.04 % 100.00 % — Concesionaria Vía Expresa Sur S.A. 99.98 % 0.02 % 100.00 % — Real Estate: Viva GyM S.A. 56.22 % 43.32 % 99.54 % 0.46 % Parent company operations: Qualys S.A ( Previously Generadora Arabesco S.A.) 100.00 % — 100.00 % — Promotora Larcomar S.A. 46.55 % — 46.55 % 53.45 % Negocios del Gas S.A. 99.99 % 0.01 % 100.00 % — Agenera S.A. 99.00 % 1.00 % 100.00 % — Inversiones en Autopistas S.A. 1.00 % 99.00 % 100.00 % — Cam Holding S.p.A. 100.00 % — 100.00 % — Adexus S.A. 100.00 % — 100.00 % — The following table shows the Group’s subsidiaries and related interest as of December 31, 2018: Percentage of Percentage of common shares held by Percentage of Percentage of held by non-controlling Engineering and Construction: GyM S.A. 98.24 % — 98.24 % 1.76 % - Morelco S.A.S. — 70.00 % 70.00 % 30.00 % - GyM Chile S.p.A. — 94.49 % 99.99 % 0.01 % - Vial y Vives – DSD S.A. — 94.49 % 94.49 % 5.51 % GMI S.A. 89.41 % — 89.41 % 10.59 % - Ecología Tecnología Ambiental S.A.C. — — 99.99 % 0.01 % - GM Ingenieria y Construcción de CV — — 99.00 % 1.00 % - GM Ingenieria Bolivia S.R.L. — — 99.00 % 1.00 % Infrastructure: GMP S.A. 95.00 % — 95.00 % 5.00 % - Oiltanking Andina Services S.A. — 50.00 % 50.00 % 50.00 % - Transportadora de Gas Natural Comprimido Andino S.A.C. — 99.93 % 99.93 % 0.07 % Concar S.A. 99.99 % — 99.99 % 0.01 % GyM Ferrovias S.A. 75.00 % — 75.00 % 25.00 % Survial S.A. 99.99 % — 99.99 % 0.01 % Norvial S.A. 67.00 % — 67.00 % 33.00 % Concesión Canchaque S.A. 99.96 % — 99.96 % 0.04 % Concesionaria Vía Expresa Sur S.A. 99.98 % 0.02 % 100.00 % — Real Estate: Viva GyM S.A. 63.44 % 36.10 % 99.54 % 0.46 % Parent company operations: Qualys S.A (Previously Generadora Arabesco S.A.) 99.00 % — 99.00 % 1.00 % Promotora Larcomar S.A. 46.55 % — 46.55 % 53.45 % Negocios del Gas S.A. 99.99 % 0.01 % 100.00 % — Agenera S.A. 99.00 % 1.00 % 100.00 % — Inversiones en Autopistas S.A. 100.00 % — — — Cam Holding S.p.A. 100.00 % — 100.00 % — Adexus S.A. 99.99 % 0.01 % 100.00 % —
Summary of Group's Subsidiaries Non-controlling Interests	As of December 31, the non-controlling 2018 2019 Viva GyM S.A. and subsidiaries 168,612 168,839 GyM S.A. and subsidiaries 67,639 61,569 Norvial S.A. 65,918 63,031 GMP S.A. 23,424 24,413 GyM Ferrovias S.A. 55,986 77,564 Promotora Larcomar S.A. 13,121 3,058 Other 6,871 (199 ) 401,571 398,275
Summarized Financial Information of Subsidiaries With Material Non-controlling Interests	Summarized financial information of subsidiaries with material non-controlling Set out below is the summarized financial information for each subsidiary that has non-controlling Summarized statement of financial position Viva GyM S.A. and subsidiaries GyM S.A. and subsidiaries Norvial S.A. GyM Ferrovías S.A. At December 31, At December 31, At December 31, At December 31, 2018 2019 2018 2019 2018 2019 2018 2019 Current: Assets 720,976 591,402 1,262,588 1,232,486 109,778 84,889 534,148 449,180 Liabilities (310,132 ) (263,592 ) (1,467,953 ) (1,491,747 ) (66,506 ) (53,715 ) (563,081 ) (93,879 ) Current net assets (liabilities) 410,844 327,810 (205,365 ) (259,261 ) 43,272 31,174 (28,933 ) 355,301 Non-current: Assets 98,504 121,529 980,653 1,100,218 462,739 442,186 974,688 623,033 Liabilities (37,154 ) (37,851 ) (413,026 ) (486,924 ) (306,261 ) (282,358 ) (716,946 ) (668,080 ) Non-current 61,350 83,678 567,627 613,294 156,478 159,828 257,742 (45,047 ) Net assets 472,194 411,488 362,262 354,033 199,750 191,002 228,809 310,254 Summarized income statement Viva GyM S.A. and GyM S.A. and Norvial S.A. GyM Ferrovías S.A. For the year ended For the year ended For the year ended For the year ended 2018 2019 2018 2019 2018 2019 2018 2019 Revenue 630,130 264,401 1,704,998 2,279,786 163,117 272,679 577,993 397,853 Profit (loss) before income tax 226,945 30,729 (154,452 ) (116,081 ) 21,104 24,067 116,822 121,079 Income tax (69,166 ) (7,000 ) 18,559 (30,843 ) (3,885 ) (6,815 ) (35,524 ) (39,634 ) Profit (loss) for the year 157,779 23,729 (135,893 ) (146,924 ) 17,219 17,252 81,298 81,445 Discontinued operations — — 44,096 — — — — — Other comprehensive income — — (14,061 ) (7,436 ) — — — — Total comprehensive income for the year 157,779 23,729 (105,858 ) (154,360 ) 17,219 17,252 81,298 81,445 Dividends paid to non-controlling 35-d) 84,870 — 4,241 — 8,184 8,580 — — Summarized statement of cash flows Viva GyM S.A. and GyM S.A. and Norvial S.A. GyM Ferrovías S.A. For the year ended For the year ended For the year ended For the year ended 2018 2019 2018 2019 2018 2019 2018 2019 Net cash provided from operating activities 259,992 28,791 148,754 (25,502 ) 70,939 12,514 (161,318 ) 379,882 Net cash (applied to) provided from investing activities (8,460 ) (2,613 ) 233,150 (20,173 ) (2 ) (33 ) 1,928 2,845 Net cash (applied to) provided from financing activities (255,979 ) (58,722 ) (388,836 ) 209,514 (43,536 ) (46,045 ) 189,495 (273,009 ) (Decrease) increase in cash and cash equivalents, net (4,447 ) (32,544 ) (6,932 ) 163,839 27,401 (33,564 ) 30,105 109,718 Cash and cash equivalents at the beginning of the year 97,709 93,262 179,560 172,628 72,449 99,850 161,073 191,178 Cash and cash equivalents at the end of the year 93,262 60,718 172,628 336,467 99,850 66,286 191,178 300,896
Summary of Group's Public Services Concessions	The concessions held by the Group are as follows as of December 31, 2 Name of Concession Description Estimated investment Consideration Ordinary Concession Accounting Survial S.A. This company operates and maintains a 750 km road from the San Juan de Marcona port to Urcos, Peru, which is connected to an interoceanic road. The road has five toll stations and three weigh stations. US$99 million Transaction secured by the Peruvian Government involving from annual payments for the maintenance and operation of the road, which is in charge of the Peruvian Ministry of Transport and Communications (MTC). 99.90% 2032 Financial asset Canchaque S.A.C. This company operates and periodically maintains a 78 km road which connects the towns of Buenos Aires and Canchaque, in Peru. The road has one toll station. US$31 million (US$29 million in 2018) Transaction secured by the Peruvian Government regardless the traffic volume. Revenue is secured by an annual minimum amount of US$0.3 million. 99.96% 2025 Financial asset Concesionaria. La Chira S.A. Designing, financing, constructing, operating and maintaining project called “Planta de Tratamiento de Aguas Residuales y Emisario Submarino La Chira”. The Project will treat approximately 25% of wastewaters in Lima. S/250 million Transaction secured by the Peruvian Government consisting of monthly and quarterly payments settled by Sedapal´s collection trust. 50.00% 2036 Financial asset GyM Ferrovias S.A. Concession for the operation of Line 1 of Lima Metro, Peru’s only urban railway system in Lima city, which includes (i) operation and maintenance of the existing trains (24 initial investment trains and 20 additional trains), (ii) operation and maintenance of the railway system (railway and infrastructure). S/642 million Transaction secured by the Peruvian Government involving a quarterly payment received from MTC based on km travelled per train. 75.00% 2041 Financial asset Norvial S.A. The Company operates and maintains the highway that connects Lima to the northwest of Peru. This 183 km road known as Red Vial 5 runs from the cities of Ancon to Pativilca and has three toll stations. US$187 million (US$152 million in 2018) From users (self-financed concession; revenue is derived from collection of tolls). 67.00% 2028 Intangible Via Expresa Sur S.A. The Company obtained the concession for designing, financing, building, operating and maintaining the infrastructure associated with the Via Expresa Sur Project. This project involves the second stage expansion of the Via Expresa - Paseo de la Republica,between Republica de Panama Avenue and and Panamericana highway. US$197 million The contract gives the right of collection from users; however the Peruvian Government shall pay the difference when the operating revenue obtained is below US$18 million during the first two years and US$19.7 million from the third year to the fifteenth year of the effective period of the financing, with a ceiling of US$10 million. In June 2017, the contract was suspended temporarily for one year by agreement between the Concessionaire and the grantor. The suspension was extended until June 2020. 99.98% 2053 Bifurcated
Summary of Group's Major Joint Operations	The table below lists the Group’s major Joint Operations. Percentage of interest Joint operations 2017 2018 2019 Graña y Montero S.A.A. - Concesionaria La Chira S.A. 50 % 50 % 50 % GyM S.A. - Consorcio CDEM 85 % 85 % 85 % - Consorcio Huacho Pativilca 67 % 67 % 67 % - Consorcio GyM – CONCIVILES 67 % 67 % 67 % - Consorcio AMDP norte 50 % 50 % — - Consorcio Chicama - Ascope 50 % 50 % 50 % - Consorcio Constructor Alto Cayma 50 % 50 % 50 % - Consorcio Energía y Vapor 50 % 50 % 50 % - Consorcio Ermitaño 50 % 50 % 50 % - Consorcio GyM Sade Skanska 50 % 50 % 50 % - Consorcio GYM-OSSA — — 50 % - Consorcio GyM-Stracon — 50 % 50 % - Consorcio HV GyM 50 % 50 % 50 % - Consorcio La Chira 50 % 50 % 50 % - Consorcio Lima Actividades Comerciales Sur 50 % 50 % 50 % - Consorcio Lima Actividades Sur 50 % 50 % 50 % - Consorcio Menegua 50 % 50 % 50 % - Consorcio para la Atención y Mantenimiento de Ductos 40 % 40 % — - Consorcio Rio Mantaro 50 % 50 % 50 % - Consorcio Río Urubamba 50 % 50 % 50 % - Consorcio TNT Vial y Vives - DSD Chile LTDA 50 % 50 % 50 % - Constructora Incolur DSD Limitada 50 % 50 % 50 % - Consorcio Alto Cayma 49 % 49 % 49 % - Consorcio La Gloria 49 % 49 % 49 % - Consorcio Norte Pachacutec 49 % 49 % 49 % - Consorcio Italo Peruano 48 % 48 % 48 % - Consorcio Vial Quinua 46 % 46 % 46 % - Consorcio Constructor Ductos del Sur 29 % 29 % 29 % - Consorcio Constructor Chavimochic 27 % 27 % 27 % - Consorcio Vial ICAPAL 10 % 10 % 10 % GMP S.A. - Consorcio Terminales 50 % 50 % 50 % - Terminales del Perú 50 % 50 % 50 % CONCAR S.A. - Consorcio Ancón-Pativilca 67 % 67 % 67 % - Consorcio Peruano de Conservación 50 % 50 % 50 % - Consorcio Manperán 67 % 67 % 67 % - Consorcio Vial Sierra 50 % 100 % 50 % - Consorcio Vial Ayahuaylas 99 % 99 % 99 % - Consorcio Vial Sullana 99 % 99 % 99 % - Consorcio Vial del Sur 99 % 99 % 99 % Viva GyM S.A. - Consorcio Panorama 35 % — — GMI S.A. - Consorcio Vial la Concordia 88 % 88 % 88 % - Consorcio GMI- — 70 % 70 % - Consorcio Supervisor Ilo 55 % 55 % 55 % - Consorcio Poyry-GMI 40 % 40 % 40 % - Consorcio Internacional Supervisión Valle Sagrado 33 % 33 % 33 % - Consorcio Ecotec - GMI - PIM — 30 % 30 % - Consorcio Ribereño Chinchaycamac — — 40 % All the joint agreements listed above are operated in Peru, Chile and Colombia. On November 2, 2019, the operation contract of Consorcio Terminales of the subsidiary GMP S.A., corresponding to the terminals of Pisco, Mollendo, Ilo, Cusco and Juliaca, was terminated, and the assets and operations were delivered to Petroperú. Currently, it is in the process of liquidating assets and liabilities. The main activities of the joint operations correspond to: Joint Operations in Economic activity Graña y Montero S.A.A. Construction, operation and maintenance of La Chira wastewater treatment plant in the south of Lima. The project is aimed to solve Lima’s environmental problems caused by sewage discharged directly into the sea. GyM S.A. These joint operations were created exclusively for the GMP S.A. Consorcio Terminales and Terminales del Peru provide services for receiving, storing, shipping and transporting liquid hydrocarbons, such as gasoline, jet fuel, diesel fuel and residual among others. CONCAR S.A. Concar’s joint operations provides rehabilitation service, routine and periodic maintenance of the road , GMI S.A. Engineering consulting services in, study and project execution, project management and Works supervision.

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Disclosure of Profit before Income Tax Reconciles to EBITDA	Profit before income tax reconciles to EBITDA as follows: EBITDA 2017 2018 2019 Net profit (loss) 209,238 57,415 (838,642 ) Financial income and expenses 137,035 197,057 157,053 Income tax 46,305 113,318 319,957 Depreciation and amortization 179,725 189,509 202,630 EBITDA (*) 572,303 557,299 (159,002 ) ( * D
Disclosure of Detailed Information About EBITDA for Each Segment	EBITDA for each segment is as follows: 2017 2018 2019 Engineering and construction 119,987 19,243 2,885 Infrastructure 300,935 411,502 355,296 Real estate 177,286 240,991 76,239 Parent c 125,938 (27,803 ) (1,077,259 ) Intercompany eliminations (151,843 ) (86,634 ) 483,837 EBITDA 572,303 557,299 (159,002 )
Summary of Breakdown by Operating Segments	Backlog refers to the expected future revenue undersigned contracts and legally binding letters of intent. The breakdown by operating segments as of December 31, 2019, and the dates in which they are estimated to be realized is shown in the following table: As of December 31, Engineering and Construction 3,018,822 Infrastructure 1,837,305 Real estate 209,893 Intercompany eliminations (434,039 ) 4,631,981
Disclosure of Detailed Information About Operating Segments Financial Position and Profit (Loss)	The following table shows the Group’s financial statements by operating segments: Operating segments financial position Segment reporting Infrastructure Engineering Energy Toll Transportation Water Real Parent Eliminations Consolidated As of December 31, 2018 Assets.- Cash and cash equivalent 177,455 34,816 168,460 191,178 6,700 93,262 129,269 — 801,140 Trade accounts receivables, net 583,842 54,350 78,013 226,919 598 63,038 1,068 — 1,007,828 Work in progress, net 24,962 — — — — — 3,576 — 28,538 Accounts receivable from related parties 203,583 492 40,820 758 9,930 60,759 98,308 (379,747 ) 34,903 Other accounts receivable 386,467 37,611 28,492 31,012 199 55,508 49,160 2 588,451 Inventories, net 27,852 18,823 9,206 25,282 — 448,328 — (15,444 ) 514,047 Prepaid expenses 3,825 1,345 3,068 874 135 81 1,221 — 10,549 1,407,986 147,437 328,059 476,023 17,562 720,976 282,602 (395,189 ) 2,985,456 Non-current — — — — — — 247,798 — 247,798 Total current assets 1,407,986 147,437 328,059 476,023 17,562 720,976 530,400 (395,189 ) 3,233,254 Long-term trade accounts receivable, net 14,455 — 33,380 966,202 — 6,030 — — 1,020,067 Long-term work in progress, net — — 32,212 — — — — — 32,212 Long-term accounts receivable from related parties 254,660 — 39,341 — — — 744,655 (260,430 ) 778,226 Prepaid expenses — — 28,214 5,152 840 — — (509 ) 33,697 Other long-term accounts receivable 77,028 63,797 7,058 64,817 7,346 30,268 52,645 (2 ) 302,957 Investments in associates and joint ventures 114,676 7,230 — — — 5,604 2,213,023 (2,082,768 ) 257,765 Investment property — — — — — 29,133 — — 29,133 Property, plant and equipment, net 205,678 171,430 14,585 1,586 109 9,237 69,088 (1,159 ) 470,554 Intangible assets, net 160,088 183,614 466,153 749 — 1,105 23,514 11,872 847,095 Deferred income tax asset 166,624 5,025 11,876 — 620 17,127 218,201 5,963 425,436 Total non-current 993,209 431,096 632,819 1,038,506 8,915 98,504 3,321,126 (2,327,033 ) 4,197,142 Total assets 2,401,195 578,533 960,878 1,514,529 26,477 819,480 3,851,526 (2,722,222 ) 7,430,396 Liabilities.- Borrowings 232,409 26,621 15,384 209,463 — 133,105 209,492 — 826,474 Bonds — — 25,745 13,422 — — — — 39,167 Trade accounts payable 777,130 49,254 61,233 104,652 121 31,173 55,968 — 1,079,531 Accounts payable to related parties 179,351 1,933 46,099 65,256 58 35,085 91,754 (363,595 ) 55,941 Current income tax 5,898 2,797 1,398 9,888 226 4,219 1,381 — 25,807 Other accounts payable 389,896 13,147 72,823 11,677 631 106,286 38,209 — 632,669 Provisions 521 5,412 — — — 264 — — 6,197 Non-current — — — — — — 225,828 — 225,828 Total current liabilities 1,585,205 99,164 222,682 414,358 1,036 310,132 622,632 (363,595 ) 2,891,614 Borrowings 9,314 87,166 556 — — 10,684 268,478 — 376,198 Long-term bonds — — 299,637 598,238 — — — — 897,875 Other long-term accounts payable 357,146 — 31,477 154,756 1,656 26,470 2,605 — 574,110 Long-term accounts payable to related parties 8,880 — 1,167 81,207 23,445 — 183,826 (276,676 ) 21,849 Provisions 32,122 20,234 — — — — 51,055 — 103,411 Derivative financial instruments — 61 — — — — — — 61 Deferred income tax liability 5,564 24,541 7,010 37,178 — — 1,054 — 75,347 Total non-current 413,026 132,002 339,847 871,379 25,101 37,154 507,018 (276,676 ) 2,048,851 Total liabilities 1,998,231 231,166 562,529 1,285,737 26,137 347,286 1,129,650 (640,271 ) 4,940,465 Equity attributable to controlling interest in the Company 331,178 323,943 332,406 171,594 340 193,483 2,708,803 (1,973,387 ) 2,088,360 Non-controlling 71,786 23,424 65,943 57,198 — 278,711 13,073 (108,564 ) 401,571 Total liabilities and equity 2,401,195 578,533 960,878 1,514,529 26,477 819,480 3,851,526 (2,722,222 ) 7,430,396 As of December 31, 2019 Assets.- Cash and cash equivalent 372,991 53,118 123,020 300,896 6,388 60,718 31,847 — 948,978 Trade accounts receivables, net 531,591 63,402 44,513 97,059 1,168 83,019 985 — 821,737 Work in progress, net 49,457 — — — — — — — 49,457 Accounts receivable from related parties 202,181 369 43,852 1,853 — 1,144 99,794 (312,535 ) 36,658 Other accounts receivable 327,977 30,853 30,228 18,548 109 9,509 27,274 2 444,500 Inventories, net 57,093 32,366 7,109 30,594 — 437,012 — (11,601 ) 552,573 Prepaid expenses 6,812 1,271 2,779 231 133 — 122 — 11,348 1,548,102 181,379 251,501 449,181 7,798 591,402 160,022 (324,134 ) 2,865,251 Non-current 2,398 — — — — — 203,020 — 205,418 Total current assets 1,550,500 181,379 251,501 449,181 7,798 591,402 363,042 (324,134 ) 3,070,669 Long-term trade accounts receivable, net 97,256 — 36,273 619,086 — 587 — — 753,202 Long-term work in progress, net — — 23,117 — — — — — 23,117 Long-term accounts receivable from related parties 290,966 — 836 — 10,475 — 552,687 (308,023 ) 546,941 Prepaid expenses — 887 24,462 2,307 788 — — (510 ) 27,934 Other long-term accounts receivable 113,879 63,649 5,156 — 7,346 50,449 59,844 — 300,323 Investments in associates and joint ventures 109,839 8,006 — — — 6,062 1,495,422 (1,582,294 ) 37,035 Investment property 1,450 — — — — 26,876 — — 28,326 Property, plant and equipment, net 186,589 184,819 11,106 841 153 11,742 49,779 (1,159 ) 443,870 Intangible assets, net 136,547 244,901 443,420 794 — 1,029 19,490 7,134 853,315 Right-of-use 5,638 24,038 3,860 5 7 5,048 55,532 (15,315 ) 78,813 Deferred income tax asset 176,740 4,741 13,054 — 720 19,736 20,752 5,176 240,919 Total non-current 1,118,904 531,041 561,284 623,033 19,489 121,529 2,253,506 (1,894,991 ) 3,333,795 Total assets 2,669,404 712,420 812,785 1,072,214 27,287 712,931 2,616,548 (2,219,125 ) 6,404,464 Liabilities.- Borrowings 180,535 42,760 2,383 5 6 116,231 121,379 (9,039 ) 454,260 Bonds — — 28,995 15,742 — — — — 44,737 Trade accounts payable 932,142 67,444 34,762 28,508 132 39,645 33,488 — 1,136,121 Accounts payable to related parties 206,907 2,233 35,554 21,024 — 23,437 58,951 (309,190 ) 38,916 Current income tax 18,451 961 3,710 23,887 — 704 286 — 47,999 Other accounts payable 441,271 16,721 53,987 4,713 835 83,345 34,433 — 635,305 Provisions 6,031 18,459 6,183 — — 230 82,580 — 113,483 Non-current — — — — — — 210,025 — 210,025 Total current liabilities 1,785,337 148,578 165,574 93,879 973 263,592 541,142 (318,229 ) 2,680,846 Borrowings 32,620 116,218 2,070 — — 11,010 190,671 (7,783 ) 344,806 Long-term bonds — — 276,550 602,755 — — — — 879,305 Other long-term accounts payable 222,887 — 15,989 2,176 2,106 26,841 3,102 — 273,101 Long-term accounts payable to related parties 120,255 — 836 22,583 23,784 — 165,286 (310,161 ) 22,583 Provisions 80,125 40,268 24,691 1,394 — — 68,474 — 214,952 Derivative financial instruments — 52 — — — — — — 52 Deferred income tax liability 31,037 36,476 5,806 39,172 — — 243 — 112,734 Total non-current 486,924 193,014 325,942 668,080 25,890 37,851 427,776 (317,944 ) 1,847,533 Total liabilities 2,272,261 341,592 491,516 761,959 26,863 301,443 968,918 (636,173 ) 4,528,379 Equity attributable to controlling interest in the Company 330,992 346,415 258,223 232,692 424 137,542 1,644,707 (1,473,185 ) 1,477,810 Non-controlling 66,151 24,413 63,046 77,563 — 273,946 2,923 (109,767 ) 398,275 Total liabilities and equity 2,669,404 712,420 812,785 1,072,214 27,287 712,931 2,616,548 (2,219,125 ) 6,404,464 Operating segment performance Segment Reporting Infrastructure Engineering Parent and Water Real Company construction Energy Toll roads Transportation treatment estate operations Eliminations Consolidated For the year ended December 31, 2017 - Revenue 2,331,907 436,876 642,127 365,771 3,152 647,535 70,050 (483,405 ) 4,014,013 Gross profit (loss) 176,473 71,825 139,196 48,696 445 147,383 (37,771 ) (43,795 ) 502,452 Administrative expenses (188,162 ) (15,854 ) (32,453 ) (15,279 ) (317 ) (21,189 ) (100,968 ) 51,768 (322,454 ) Other income and expenses, net (46,445 ) 5,138 1,061 5 — (3,700 ) 10,512 560 (32,869 ) Gain from the sale of investments — — — — — 49,002 (18,672 ) 4,215 34,545 Operating (loss) profit (58,134 ) 61,109 107,804 33,422 128 171,496 (146,899 ) 12,748 181,674 Financial expenses (46,655 ) (13,423 ) (6,892 ) (8,000 ) (50 ) (21,918 ) (81,310 ) 27,471 (150,777 ) Financial income 8,491 1,965 3,257 3,606 26 3,569 35,431 (42,603 ) 13,742 Share of profit or loss in associates and joint ventures 30,982 1,584 — — — 456 142,595 (175,144 ) 473 (Loss) profit before income tax (65,316 ) 51,235 104,169 29,028 104 153,603 (50,183 ) (177,528 ) 45,112 Income tax 877 (13,151 ) (32,290 ) (9,544 ) (228 ) (35,900 ) 44,032 (101 ) (46,305 ) (Loss) profit from continuing operations (64,439 ) 38,084 71,879 19,484 (124 ) 117,703 (6,151 ) (177,629 ) (1,193 ) Profit (Loss) from discontinuing operations 76,837 — — — — — 123,603 9,991 210,431 (Loss) profit for the year 12,398 38,084 71,879 19,484 (124 ) 117,703 117,452 (167,638 ) 209,238 (Loss) profit from attributable to: Owners of the Company 12,078 33,714 55,620 14,613 (124 ) 48,647 125,182 (140,992 ) 148,738 Non-controlling 320 4,370 16,259 4,871 — 69,056 (7,730 ) (26,646 ) 60,500 12,398 38,084 71,879 19,484 (124 ) 117,703 117,452 (167,638 ) 209,238 For the year ended December 31, 2018 - Revenue 1,960,863 560,506 733,148 586,329 3,270 630,130 62,098 (636,882 ) 3,899,462 Gross profit (loss) 62,095 120,360 107,092 122,567 592 287,959 (10,564 ) (15,612 ) 674,489 Administrative expenses (136,066 ) (20,898 ) (35,626 ) (12,007 ) (296 ) (50,730 ) (62,890 ) 40,080 (278,433 ) Other income and expenses, net (13,515 ) 1,243 (11 ) 31 — (1,971 ) (47,779 ) 660 (61,342 ) Operating (loss) profit (87,486 ) 100,705 71,455 110,591 296 235,258 (121,233 ) 25,128 334,714 Financial expenses (82,861 ) (15,631 ) (26,691 ) (20,604 ) 6 (11,859 ) (115,077 ) 24,735 (247,982 ) Financial income 15,122 4,593 2,560 35,147 554 3,556 31,752 (42,359 ) 50,925 Share of profit or loss in associates and joint ventures 11,366 1,608 — — — (10 ) 84,138 (100,811 ) (3,709 ) (Loss) profit before income tax (143,859 ) 91,275 47,324 125,134 856 226,945 (112,076 ) (101,651 ) 133,948 Income tax 14,361 (26,275 ) (15,737 ) (38,017 ) (517 ) (69,166 ) 22,867 (834 ) (113,318 ) (Loss) profit from continuing operations (129,498 ) 65,000 31,587 87,117 339 157,779 (89,209 ) (102,485 ) 20,630 Profit (Loss) from discontinuing operations 44,096 — — — — — (3,709 ) (3,602 ) 36,785 (Loss) profit for the year (85,402 ) 65,000 31,587 87,117 339 157,779 (92,918 ) (106,087 ) 57,415 (Loss) profit from attributable to: Owners of the Company (86,857 ) 59,866 26,731 65,338 339 28,921 (85,715 ) (91,811 ) (83,188 ) Non-controlling 1,455 5,134 4,856 21,779 — 128,858 (7,203 ) (14,276 ) 140,603 (85,402 ) 65,000 31,587 87,117 339 157,779 (92,918 ) (106,087 ) 57,415 For the year ended December 31, 2019 - Revenue 2,797,326 552,584 633,301 397,853 3,555 264,401 87,476 (651,492 ) 4,085,004 Gross profit (loss) 98,362 108,291 96,164 119,464 500 70,787 (2,168 ) (49,637 ) 441,763 Administrative expenses (141,421 ) (24,230 ) (28,623 ) (17,991 ) (397 ) (22,045 ) (40,402 ) 61,201 (213,908 ) Other income and expenses, net 9,937 606 (47,998 ) (2,661 ) 12 20,020 (305,749 ) (921 ) (326,754 ) Gain from sale of investments — — — — — — — — — Operating (loss) profit (33,122 ) 84,667 19,543 98,812 115 68,762 (348,319 ) 10,643 (98,899 ) Financial expenses (74,171 ) (13,266 ) (27,297 ) (10,948 ) (12 ) (42,320 ) (101,914 ) 38,219 (231,709 ) Financial income 5,643 2,033 2,245 33,215 826 3,829 73,832 (46,967 ) 74,656 Dividends — — — — — — 12,688 (12,688 ) — Share of profit or loss in associates and joint ventures (3,558 ) 2,293 — — — 458 (711,962 ) 493,995 (218,774 ) (Loss) profit before income tax (105,208 ) 75,727 (5,509 ) 121,079 929 30,729 (1,075,675 ) 483,202 (474,726 ) Income tax (35,457 ) (22,911 ) (17,112 ) (39,634 ) (506 ) (7,000 ) (196,219 ) (1,118 ) (319,957 ) (Loss) profit from continuing operations (140,665 ) 52,816 (22,621 ) 81,445 423 23,729 (1,271,894 ) 482,084 (794,683 ) Loss from discontinuing operations — — — — — — (42,857 ) (1,102 ) (43,959 ) (Loss) profit for the year (140,665 ) 52,816 (22,621 ) 81,445 423 23,729 (1,314,751 ) 480,982 (838,642 ) (Loss) profit from attributable to: Owners of the Company (137,110 ) 48,056 (28,270 ) 61,084 423 (4,995 ) (1,304,675 ) 480,766 (884,721 ) Non-controlling (3,555 ) 4,760 5,649 20,361 — 28,724 (10,076 ) 216 46,079 (140,665 ) 52,816 (22,621 ) 81,445 423 23,729 (1,314,751 ) 480,982 (838,642 )
Disclosure of Geographical Areas	Segments by geographical area 2017 2018 2019 Revenues: - Peru 3,589,048 3,347,540 3,454,959 - Chile 371,986 226,891 388,284 - Colombia 50,829 325,031 241,761 - Bolivia 2,150 — — 4,014,013 3,899,462 4,085,004 Non-current - Peru 4,164,342 3,896,920 3,063,146 - Chile 407,152 142,383 146,891 - Colombia 203,203 157,839 123,758 - Bolivia 149 — — - Guyana 878 — — 4,775,724 4,197,142 3,333,795

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Financial Assets and Liabilities by Category	The classification of financial assets and liabilities by category is as follows: At December, 31 2018 2019 Financial assets according to the statement of financial position Loans and accounts receivable at amortized cost: - Cash and cash equivalents 801,140 948,978 - Trade accounts receivable and other accounts receivable (excluding financial assets) 1,302,358 1,258,476 - Financial assets related to concession agreements 1,227,994 748,365 - Accounts receivable from related parties 813,129 36,658 4,144,621 2,992,477 Financial assets related to concession agreements are recorded in the consolidated statement of financial position as the line items short-term trade accounts receivable and long-term trade accounts receivable. At December, 31 2018 2019 Financial liabilities according to the statement of financial position Other financial liabilities at amortized cost: - Other financial liabilities 1,169,184 695,870 - Finance leases 33,488 22,980 - Lease liability for right-of-use — 80,216 - Bonds 937,042 924,042 - Trade and other accounts payable (excluding non-financial 1,453,933 1,364,131 - Accounts payable to related parties 77,790 61,499 3,671,437 3,148,738 Hedging derivatives: - Derivative financial instruments 61 52
Summary of Credit Quality of Financial Assets	At December 31, 2018 2019 Cash and cash equivalents (*) Banco de Credito del Peru (A+) 350,403 302,743 Banco Continental (A+) 114,067 186,238 Citibank (A) 134,990 183,719 Banco Scotiabank (A+) 73,039 64,101 Banco de la Nacion (A) 23,766 56,085 Credicorp Capital Colombia (AAA) — 44,338 Banco Interbank (A) 14,075 41,681 JP Morgan (AAA) 257 17,853 Santander Colombia (AAA) — 15,183 Banco Scotiabank - Chile (A+) — 9,801 Banco Bogota (BB+) 16,782 7,255 Banco Santander - Chile (AAA) 3,325 5,817 Banco Santander - Perú (A) 12,221 114 Fondo de Inversion Alianza (AA+) 39,051 46 Banco de crédito e Inversiones - Chile (AA+) 5,909 — Others 8,312 7,017 796,197 941,991
Summary of Credit Quality of Customers	2018 2019 Trade accounts receivable (Note 10) Counterparties with no external risk rating A 302,369 58,999 B 1,579,400 1,373,424 C 146,126 142,516 2,027,895 1,574,939 Receivable from related parties and joint operators (Note 12) B 813,129 583,599

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Cash and Cash Equivalents	At December 31 this account comprises: 2018 2019 Cash on hand 1,377 1,323 Remittances in-transit 3,566 5,664 Bank accounts 313,253 223,378 Escrow account (a) 334,579 552,439 Time deposits (b) 148,365 166,174 801,140 948,978
Summary Of Detailed Information About Cash And Cash Equivalents Explanatory	2018 2019 Reserve funds issued bonds 146,590 199,192 Real estate projects 38,961 31,794 Engineering and construction projects Colombia 39,084 44,457 Engineering and construction projects Peru 47,538 192,069 Infrastructure projects 62,406 84,927 334,579 552,439
Summary of Time Deposits from Subsidiaries	(b) Time deposits have maturities less than 90 days and may be renewed upon maturity. These deposits earn interest that fluctuates between 1.15% and 2.85%. Financial entities Interest rate 2018 2019 GyM Ferrovias S.A. Banco de Credito del Peru 2.70 % 32,000 32,300 GyM Ferrovias S.A. Banco Continental 1.15 % — 69,531 GyM S.A. Banco de Credito del Peru 2.40 % 1,906 28,213 Survial S.A. Banco de Credito del Peru 2.85 % — 15,400 GMI S.A. Banco de Credito del Peru 2.52 % — 9,993 Graña y Montero S.A.A. Banco de Credito del Peru 2.40 % 110,281 5,312 Norvial S.A. Banco de Credito del Peru 2.85 % — 4,763 Concesion Canchaque S.A.C. Banco de Credito del Peru 2.85 % — 662 Concesionaria la Chira S.A. Banco de Credito del Peru 2.50 % 4,170 — GMP S.A. Banco de Credito del Peru 2.50 % 7 — Viva GyM S.A. Banco de Credito del Peru 2.50 % 1 — 148,365 166,174
Summary of Reconcile to the Amount of Cash Shown in the Statement of Cash Flow	The above figures are reconciled with the amount of cash shown in the consolidated statement of cash flows at the end of the year as follows: 2017 2018 2019 Cash and cash equivalent on consolidated statement of financial position 626,180 801,140 948,978 Bank overdrafts (Note 18) (120 ) (119 ) — Balances per consolidated statement of cash flows 626,060 801,021 948,978

Trade Accounts Receivables, N_2

Trade Accounts Receivables, Net (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Trade Accounts Receivables	At December 31, this account comprises: Total Current Non-current 2018 2019 2018 2019 2018 2019 Receivables (a) 1,376,517 923,316 827,611 380,135 548,906 543,181 Unbilled receivables - Subsidiaries (b) 79,847 421,841 79,847 336,272 — 85,569 Unbilled receivables - Concessions (c) 584,174 234,688 113,013 110,236 471,161 124,452 2,040,538 1,579,845 1,020,471 826,643 1,020,067 753,202 Impairment of account receivables (12,643 ) (4,906 ) (12,643 ) (4,906 ) — — 2,027,895 1,574,939 1,007,828 821,737 1,020,067 753,202
Schedule of Current and Non-Current Unbilled Receivables	b) The unbilled receivables by subsidiaries are documents related to the estimates of the degree of progress for services rendered that were not billed, according detail: 2018 2019 G Y 14,455 384,660 Concar S.A. 38,770 10,737 GMI S.A. 26,622 24,787 GMP S.A. — 1,657 79,847 421,841 Below are the unbilled receivables by the subsidiaries grouped by the main projects: 2018 2019 Infrastructure Operation and maintenance of roads 38,066 9,837 Oil services — 1,657 Others 703 901 38,769 12,395 Engineering and Construction Talara Refinery — 190,831 North Concentrator Plant - Quellaveco — 52,488 Oxide Plant - Marcobre — 26,658 Civil works, assembly and electromechanics - Acero Arequipa — 16,449 Project Mina Gold Fields La Cima S.A. 11,980 3,409 Generating Plant Machu Picchu — 13,098 Others 29,098 106,513 41,078 409,446 79,847 421,841 c) The unbilled receivables – Concessions, corresponds to future collections for public services granted according to 2018 2019 Linea 1 - Metro de Lima 558,179 208,205 Operation and maintenance of roads 25,397 25,315 Others 598 1,168 584,174 234,688
Summary of Aging of Trade Accounts Receivable	The ageing of the receivables net of impairment are detailed as follows: 2018 2019 Current 890,100 802,341 Past due up to 30 days 259,062 28,216 Past due from 31 days up to 180 days 28,575 21,490 Past due from 181 days up to 360 days 152,732 28,327 Past due over 360 days 33,405 38,036 1,363,874 918,410

Work in Progress, Net (Tables)

Work in Progress, Net (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Work in Progress	At December 31 this account comprises: Total Current Non-current 2018 2019 2018 2019 2018 2019 Unbilled receivable concessions in progress 32,212 23,117 — — 32,212 23,117 Work in progress 28,538 49,457 28,538 49,457 — — 60,750 72,574 28,538 49,457 32,212 23,117
Summary of Work in Progress Grouped by Main Projects	Below is 2018 2019 Infrastructure Road operation and maintenance 32,212 23,117 32,212 23,117 Engineering and construction Engineering and Construction Works - GYM Chile S.p.A. 13,007 19,531 Talara Refinery — 20,126 North Concentrator Plant of Quellaveco — 1,033 Others 15,531 8,767 28,538 49,457 60,750 72,574

Transactions with Related Par_2

Transactions with Related Parties and Joint Operators (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Disclosure of Transactions Between Related Parties	Major transactions between the Company and its related parties are summarized as follows: 2017 2018 2019 Revenue from sales of goods and services: - Joint operations 18,138 56,560 44,130 - Associates 3,367 1,704 108 21,505 58,264 44,238 Purchase of goods and services: - Joint operations 14,191 601 1,765 - Associates 2,776 2,130 — 16,967 2,731 1,765
Summary of Sale Purchase of Goods Services	c) Balances at the end of the year were: At December 31, At December 31, 2018 2019 Receivable Payable Receivable Payable Current portion: Joint operations Consorcio Rio Urubamba 9,122 — 9,042 — Consorcio Peruano de Conservacion 6,417 — 3,592 — Consorcio Italo Peruano 3,322 4,996 1,011 363 Consorcio Constructor Chavimochic 2,138 6,199 — 5,953 Consorcio GyM Conciviles 1,855 — 1,257 1,958 Consorcio La Gloria 1,369 1,006 1,750 1,017 Consorcio Ermitaño 781 624 831 440 Consorcio Terminales del Peru S.A. 459 — 1,176 — Consorcio TNT Vial y Vives - DSD Chile Ltda — 11,804 — 1,088 Consorcio Rio Mantaro — 6,655 — 5,869 Consorcio Vial Quinua — 1,970 — 2,048 Consorcio Huacho Pativilca — 475 1,419 5,895 Consorcio CDEM — — 638 — Consorcio GyM-Stracon — — 2,230 — Consorcio GyM-OSSA — — 7,202 — Consorcio Chicama Ascope — — 2,471 — Other minors 9,215 11,323 1,407 2,102 34,678 45,052 34,026 26,733 Other related parties Ferrovías Argentina — 10,242 — 12,183 Perú Piping Spools S.A.C. 225 — 2,632 — Other minors — 647 — — 225 10,889 2,632 12,183 Current portion 34,903 55,941 36,658 38,916 Non-current Gasoducto Sur Peruano S.A. 773,927 — 544,842 — Ferrovías Participaciones — 21,849 — 22,583 Other minors 4,299 — 2,099 — Non-current 778,226 21,849 546,941 22,583

Other Accounts Receivable (Tabl

Other Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Other Accounting Recivables	At December 31, this account comprises: Total Current Non-current 2018 2019 2018 2019 2018 2019 Advances to suppliers (a) 146,536 135,481 81,719 135,481 64,817 — Income tax on-account 91,353 70,647 91,353 70,647 — — VAT credit (c) 105,238 45,910 79,076 31,646 26,162 14,264 Guarantee deposits (d) 180,010 181,400 167,769 98,046 12,241 83,354 Claims to third parties (e) 62,163 79,772 62,163 38,875 — 40,897 Petroleos del Peru S.A.- Petroperu S.A. (f) 75,750 80,941 11,953 17,292 63,797 63,649 ITAN and other tax receivable 45,890 60,883 20,246 30,233 25,644 30,650 Restricted funds (g) 67,972 15,974 39,394 973 28,578 15,001 Rental and sale of equipment - GyM S.A. projects 34,768 30,798 34,768 30,798 — — Accounts receivable from personneel 3,479 2,836 3,479 2,836 — — Consorcio Constructor Ductos del Sur (h) 52,114 27,782 — — 52,114 27,782 Consorcio Panorama 27,132 23,491 5,306 — 21,826 23,491 Other minors 23,837 16,488 16,059 15,253 7,778 1,235 916,242 772,403 613,285 472,080 302,957 300,323 Impairment (24,834 ) (27,580 ) (24,834 ) (27,580 ) — — 891,408 744,823 588,451 444,500 302,957 300,323
Schedule of Advances to Suppliers	(a) Advance to suppliers - corresponds mainly to the following: Total Current Non-current 2018 2019 2018 2019 2018 2019 Alsthom Transporte - Linea 1 66,395 2,597 1,578 2,597 64,817 — Advances - Refineria Talara 9,755 48,303 9,755 48,303 — — Advances - joint operations vendors 42,410 49,181 42,410 49,181 — — Others 27,976 35,400 27,976 35,400 — — 146,536 135,481 81,719 135,481 64,817 —
Schedule of Income Tax Payments	(b) Income tax on-account Current 2018 2019 GyM S.A. 55,377 45,628 GMI S.A. 3,877 7,203 GMP S.A. 8,511 2,400 Concar S.A. 8,563 3,709 Viva GyM S.A. 8,114 3,485 Graña y Montero S.A.A. 6,463 2,895 Norvial S.A. — 4,266 Survial S.A. 334 426 Others 114 635 91,353 70,647
Schedule of Tax Credit Related to VAT on Subsidiaries	(c) Tax credit related to VAT on the following subsidiaries: Total Current Non-current 2018 2019 2018 2019 2018 2019 GyM S.A. 39,183 12,963 38,653 12,963 530 — GyM Ferrovias S.A. 25,453 11,970 25,453 11,970 — — Graña y Montero S.A.A. 9,821 — 9,821 — — — Concar S.A. 2,382 1,653 2,382 1,653 — — Survial SA. — 1,817 — 1,817 — — GMI S.A. 589 1,513 589 1,513 — — Viva GyM S.A. 7,255 6,874 511 513 6,744 6,361 Negocios del Gas S.A. 8,411 — — — 8,411 — GMP S.A. 456 396 456 396 — — Norvial S.A. 1,997 — — — 1,997 — Concesionaria Vesur S.A. 6,074 — 1,015 — 5,059 — Others 3,617 8,724 196 821 3,421 7,903 105,238 45,910 79,076 31,646 26,162 14,264
Schedule of guarantee deposits	These deposits are retained by customers to ensure the subsidiary’s compliance with its obligations under the contracts. The amounts retained will be recovered once the work is completed. Total Current Non-current 2018 2019 2018 2019 2018 2019 Talara Refinery 72,992 55,567 72,992 308 — 55,259 Retention Toquepala 15,633 19,630 15,633 19,630 — — Retention Minera Teck 2,848 16,075 2,848 16,075 — — Retention Quellaveco 2,996 15,926 2,996 15,926 — — Joint operations retention 43,268 29,575 43,268 15,654 — 13,921 Retention Morelco 16,282 15,261 16,282 15,261 — — Retention Marcobre — 5,052 — 5,052 — — SBLC guarantees - Sale of CAM Chile S.p.A. 20,221 14,726 7,980 3,576 12,241 11,150 Others 5,770 9,588 5,770 6,564 — 3,024 180,010 181,400 167,769 98,046 12,241 83,354

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Schedule of Inventories	At December 31, this account comprises: 2018 2019 Land 230,689 183,218 Work in progress - Real estate 135,376 158,010 Finished properties 76,027 86,190 Construction materials 27,852 59,879 Merchandise and supplies 53,310 74,959 523,254 562,256 Impairment of inventories (9,207 ) (9,683 ) 514,047 552,573
Schedule of Inventories of Land	As of December 31, 2019, the land impairment provision equals S/5.2 million (S/9.2 million in 2018): 2018 2019 Lurin (a) 72,080 71,902 San Isidro (b) 49,664 51,285 San Miguel (c) 28,811 — Nuevo Chimbote (d) 17,262 17,457 Barranco (e) 13,585 14,202 Huancayo (f) 8,282 — Piura 8,105 11,805 Carabayllo III 14,941 16,567 Others (g) 8,752 — 221,482 183,218 (a) Plot of land of 107 hectares that corresponds to Inmobiliaria Almonte S.A.C. and a land 210 hectares that corresponds to Inmobiliaria Almonte 2 S.A.C.; both lands located in the district of Lurin, province of Lima, destined for the purposes of industrial development and public housing. (b) Land located on David Samanez Ocampo street N° 140 in San Isidro district where a 15 (c) Regarding the Parques del Mar project located in San Miguel, a traditional multi-family housing condominium with 248 apartments and 185 parking lots is developed. In December 2019, the construction of the condominium began, which is why it is shown in products in process. (d) Land located in Chimbote of 11.5 hectares for the development of a real estate social housing project. (e) Land located in Paul Harris St. N°332 and N°336 in Barranco district, for the development of a residential building project. (f) With respect to the project located in the province of Huancayo, in December 2019, the deliveries of land from the second stage began; That is why the stock of them is shown in finished products. (g) With respect to others, it includes the Strip project that delivered commercial premises and was transferred from land to finished products for S/22.9 million, as of December 2019 there is a stock in finished products of S/6.3 million.
Schedule of Inventories of Work In Progress	At December 31, real state work in progress comprises the following projects: 2018 2019 Los Parques de Comas 69,743 77,757 Los Parques del Callao 46,697 35,549 Los Parques del Mar — 32,183 Los Parques de Piura 11,066 5,658 Inmobiliaria Pezet 417 S.A.C. 3,563 4,091 Others 4,307 2,772 135,376 158,010
Schedule of Inventories of Finished Properties	At December 31, the balance of finished properties consists of the following investment properties: 2018 2019 Los Parques de Comas 18,785 37,605 Huancayo 15,546 19,672 Los Parques de Callao 389 10,914 Klimt 5,911 5,978 El Rancho 19,314 2,347 Los Parques de San Martĺn de Porres 4,029 903 Rivera Navarrete 4,053 131 Los Parques de Carabayllo 942 168 Los Parques de Villa El Salvador II 4,277 117 Others 2,781 3,900 76,027 81,735

Investments in Associates and_2

Investments in Associates and Joint Ventures (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Schedule of Amounts Recognised in Balance Sheet	At December 31, this account comprises: 2018 2019 Associates 250,282 28,875 Joint ventures 7,483 8,160 257,765 37,035
Schedule of Amounts Recognised in Income Statement	The amounts recognized in the income statement as the value of the equity interest are as follows: 2018 2019 Associates (5,308 ) (220,993 ) Joint ventures 1,599 2,219 (3,709 ) (218,774 )
Summary of Detailed Information about Associates	Set out in the table below are the associates of the Group at December 31, 2018, and 2019 the associates listed below have share capital solely consisting of common shares, which are held directly by the Group. None of the associates are listed companies; therefore, there is no quoted market price available for their shares. Carrying amount Class Interest in capital At December 31, Entity of share 2018 2019 2018 2019 % % Gasoducto Sur Peruano S.A. (*) Common 21.49 21.49 218,276 — Concesionaria Chavimochic S.A.C. Common 26.50 26.50 20,524 18,320 Peru Piping Spools S.A.C. Common 33.33 33.33 5,102 4,166 Obratres S.A.C. Common 37.50 37.50 3,758 3,756 Inversiones Majes S.A. Common 9.59 9.59 1,846 2,306 Others 776 327 250,282 28,875 (*) Mainly corresponds to an write-off
Schedule of Movement of Investments in Associates	The movement of the investments in associates is as follows: 2017 2018 2019 Opening balance 286,403 250,053 250,282 Contributions received 2,116 5,616 — Dividends received (259 ) — — Equity interest in results (5,566 ) (5,308 ) (220,993 ) Decrease in capital (111 ) (30 ) — Disposal of investments (32,223 ) — — Impairment of investment — — (374 ) Conversion adjustment 42 (49 ) (40 ) Disc o ntinued (349 ) Final balance 250,053 250,282 28,875
Summary of Financial Information for Associates	Summarized financial information for associates Gaseoducto Sur Peruano S.A. do not have activity in 2018 and 2019. Gasoducto Sur Concesionaria At December, 31 At December, 31 Entity 2018 2018 2019 (Liquidation base) Current Assets 7,006,473 66,052 55,586 Liabilities (5,294,214 ) (2,183 ) (1,521 ) Non-current Assets — 13,580 16,007 Liabilities — — — Net assets 1,712,259 77,449 70,072 Concesionaria Entity 2018 2019 Administrative expenses (8,455 ) (11,916 ) Loss of the year before tax (8,455 ) (11,916 ) Income tax 2,543 3,600 Loss of the year (5,912 ) (8,316 ) Total comprehensive loss (5,912 ) (8,316 )
Summary of Detailed Information about Joint Ventures	Carrying amount Class Interest in capital At December 31, Entity of share 2018 2019 2018 2019 % % Logistica Quimicos del Sur S.A.C. Common 50.00 50.00 7,230 8,006 Constructora SK-VyV Common 50.00 50.00 34 29 Others — — 219 125 7,483 8,160
Schedule of Movement of Investments in Joint Ventures	Logistica Quimicos del Sur S.A.C. operates the Matarani chemical terminal. The movement of the investments in joint ventures was as follows: 2017 2018 2019 Opening balance 103,356 18,618 7,483 Equity interest in results 6,039 1,599 2,219 Disposal of Investment (88,556 ) (10,112 ) — Dividends received (3,758 ) (1,823 ) (1,517 ) Conversion adjustment 334 79 (14 ) Impairment of investment — (878 ) (11 ) Disc o 1,203 — — Final balance 18,618 7,483 8,160
Summary of Financial Information for Joint Ventures	The following table shows the financial information of the principal joint ventures: Summarized financial information for joint ventures At December, 31 Logistica Quimicos del Sur S.A.C. 2018 2019 Current Cash and cash equivalents 1,520 2,131 Other current assets 1,549 2,416 Total current assets 3,069 4,547 Other current liabilities (3,513 ) (4,381 ) Total current liabilities (3,513 ) (4,381 ) Non-current Total non-current 37,349 37,620 Total non-current (22,445 ) (21,773 ) Net assets 14,460 16,013 Revenue 11,399 12,622 Depreciation and amortization (2,313 ) (2,505 ) Interest expense (668 ) (644 ) Profit from continuing operations 4,698 6,500 Income tax expense (1,482 ) (1,913 ) Profit from continuing operations after income tax 3,216 4,587 Other comprehensive income — — Total comprehensive income 3,216 4,587

Property, Plant and Equipment_2

Property, Plant and Equipment, Net and Right-of-Use Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Movement in Property, Plant and Equipment Accounts and Its Related Accumulated Depreciation	The movement in property, plant and equipment accounts and its related accumulated depreciation for the year ended December 31, 2017, 2018 and 2019 is as follows: Land Buildings Machinery Vehicles Furniture Other Replacement in-transit Work in Total At January 1, 2017 Cost 32,614 241,352 1,090,460 443,641 59,593 246,102 21,701 18,853 2,154,316 Accumulated depreciation and impairment — (46,256 ) (556,907 ) (239,822 ) (39,422 ) (158,301 ) (9 ) — (1,040,717 ) Net carrying amount 32,614 195,096 533,553 203,819 20,171 87,801 21,692 18,853 1,113,599 Net initial carrying amount 32,614 195,096 533,553 203,819 20,171 87,801 21,692 18,853 1,113,599 Additions 157 2,724 48,207 36,594 11,607 36,179 23,802 13,178 172,448 Deconsolidation, net (3,713 ) (26,109 ) — (1,527 ) (2,153 ) (46,032 ) (3,903 ) (4 ) (83,441 ) Reclassifications, net — 1,969 12,459 2,888 609 6,579 (17,524 ) (6,980 ) — Transfers to intangibles (Note 17) — — 2,119 724 — — (964 ) (2,048 ) (169 ) Deduction for sale of assets (5,616 ) (51,736 ) (149,202 ) (92,079 ) (4,200 ) (5,270 ) — — (308,103 ) Disposals, net — (245 ) (4,032 ) (7,507 ) (422 ) (9,413 ) (230 ) (3,606 ) (25,455 ) Depreciation charge — (12,469 ) (100,976 ) (45,457 ) (11,654 ) (26,928 ) — — (197,484 ) Impairment loss — — (14,328 ) — — — — (352 ) (14,680 ) Depreciation for sale deductions — 3,579 115,864 84,145 1,049 3,128 — — 207,765 Translations adjustments 236 152 606 (350 ) (23 ) 980 — (346 ) 1,255 Net final carrying amount 23,678 112,961 444,270 181,250 14,984 47,024 22,873 18,695 865,735 At December 31, 2017 Cost 23,678 157,949 998,207 380,724 62,435 180,409 22,882 19,047 1,845,331 Accumulated depreciation and impairment — (44,988 ) (553,937 ) (199,474 ) (47,451 ) (133,385 ) (9 ) (352 ) (979,596 ) Net carrying amount 23,678 112,961 444,270 181,250 14,984 47,024 22,873 18,695 865,735 At January 1, 2018 Cost 23,678 157,949 998,207 380,724 62,435 180,409 22,882 19,047 1,845,331 Accumulated depreciation and impairment — (44,988 ) (553,937 ) (199,474 ) (47,451 ) (133,385 ) (9 ) (352 ) (979,596 ) Net carrying amount 23,678 112,961 444,270 181,250 14,984 47,024 22,873 18,695 865,735 Net initial carrying amount 23,678 112,961 444,270 181,250 14,984 47,024 22,873 18,695 865,735 Additions — 13,216 11,318 9,377 2,145 14,122 5,577 27,431 83,186 Desconsolidation, net (3,183 ) (33,989 ) (108,993 ) (110,859 ) (1,539 ) (32,878 ) — (715 ) (292,156 ) Reclassifications — 17,129 16,626 (1,415 ) (1,430 ) 75 (10,577 ) (20,408 ) — Deduction for sale of assets — (3,527 ) (55,567 ) (32,399 ) (2,164 ) (2,200 ) (124 ) — (95,981 ) Disposals, net — (9,723 ) (2,607 ) (1,418 ) (292 ) (461 ) — (118 ) (14,619 ) Depreciation charge — (14,257 ) (67,430 ) (19,391 ) (3,954 ) (18,068 ) — — (123,100 ) Impairment loss — — (5,664 ) — — — — — (5,664 ) Depreciation for sale deductions — 1,189 37,452 14,868 1,813 1,702 — — 57,024 Translations adjustments (286 ) 3,383 (3,310 ) (788 ) (134 ) (2,415 ) — (321 ) (3,871 ) Net final carrying amount 20,209 86,382 266,095 39,225 9,429 6,901 17,749 24,564 470,554 At December 31, 2018 Cost 20,209 112,548 694,284 83,345 57,222 106,068 17,758 24,916 1,116,350 Accumulated depreciation and impairment — (26,166 ) (428,189 ) (44,120 ) (47,793 ) (99,167 ) (9 ) (352 ) (645,796 ) Net carrying amount 20,209 86,382 266,095 39,225 9,429 6,901 17,749 24,564 470,554 At January 1, 2019 Cost 20,209 112,548 694,284 83,345 57,222 106,068 17,758 24,916 1,116,350 Accumulated depreciation and impairment — (26,166 ) (428,189 ) (44,120 ) (47,793 ) (99,167 ) (9 ) (352 ) (645,796 ) Net carrying amount 20,209 86,382 266,095 39,225 9,429 6,901 17,749 24,564 470,554 Net initial carrying amount 20,209 86,382 266,095 39,225 9,429 6,901 17,749 24,564 470,554 Additions 290 396 23,011 861 687 8,693 7,036 39,584 80,558 Transfer to investment property (i) (273 ) (1,187 ) — — — — — — (1,460 ) Reclassifications — 1,544 40,840 1,033 118 2,054 (14,163 ) (31,426 ) — Deduction for sale of assets — (78 ) (22,885 ) (9,531 ) (133 ) (2,789 ) (9 ) — (35,425 ) Disposals, net — — (316 ) (101 ) (187 ) (229 ) — (804 ) (1,637 ) Depreciation charge — (5,992 ) (48,035 ) (9,782 ) (2,092 ) (6,137 ) — — (72,038 ) Impairment loss — — (4,232 ) — — — — (15,786 ) (20,018 ) Depreciation for sale deductions — 78 20,597 5,232 86 2,717 — — 28,710 Translations adjustments (525 ) (360 ) (3,719 ) (726 ) (13 ) (31 ) — — (5,374 ) Net final carrying amount 19,701 80,783 271,356 26,211 7,895 11,179 10,613 16,132 443,870 At December 31, 2019 Cost 19,974 113,339 726,173 74,434 55,710 111,696 10,624 32,270 1,144,220 Accumulated depreciation and impairment (273 ) (32,556 ) (454,817 ) (48,223 ) (47,815 ) (100,517 ) (11 ) (16,138 ) (700,350 ) Net carrying amount 19,701 80,783 271,356 26,211 7,895 11,179 10,613 16,132 443,870
Summary of Depreciation of Property, Plant and Equipment and Investment Property	Depreciation of property, plant and equipment and investment property is distributed in the income statement as follows: 2017 2018 2019 Cost of services and goods (Note 26) 103,566 81,199 95,445 Administrative expenses (Note 26) 5,776 5,135 1,907 (+) Depreciation discontinued operations 90,452 39,085 — Total depreciation related to property, plant and equipment and investment property 199,794 125,419 97,352 (-) Depreciation related to investment property (2,310 ) (2,319 ) (2,356 ) (-) Depreciation related to right-of-use — — (22,958 ) Total depreciation of property, plant and equipment 197,484 123,100 72,038
Summary of Net Carrying Amount of Machinery and Equipment, Vehicles and Furniture and Fixtures Acquired Under Finance Lease Contracts	The net carrying amount of machinery and equipment, vehicles and furniture and fixtures acquired under finance lease contracts are At December 31, 2017 2018 2019 Cost of acquisition 650,301 86,881 67,310 Accumulated depreciation (351,447 ) (38,026 ) (44,671 ) Net carrying amount 298,854 48,855 22,639
Summary of Group Recognized Assets And Liabilities For Right-Of-Use	As of December 31, 2019, the Group recognized assets and liabilities for right-of-use, Buildings Machinery Vehicles Total At January 1, 2019 Additions 63,479 18,597 19,669 101,745 Depreciation charge (7,541 ) (6,899 ) (8,518 ) (22,958 ) Translations adjustments 26 — — 26 Net final carrying amount 55,964 11,698 11,151 78,813 At December 31, 2019 Cost 63,505 18,597 19,669 101,771 Accumulated depreciation (7,541 ) (6,899 ) (8,518 ) (22,958 ) Net carrying amount 55,964 11,698 11,151 78,813
Summary of Distribution Expense For Depreciation Of Right-Of-Use Assets	The expense for depreciation of right-of-use 2019 Cost of services and goods 20,011 Administrative expenses 2,947 22,958

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Movement of Intangible Assets and That of Their Related Accumulated Amortization	The movement in intangible assets and the related accumulated amortization as of December 31, 2017, 2018 and 2019 is as follows: Goodwill Trade- Concession Contractual Software and Costs of Land Other Total At January 1, 2017 Cost 205,195 109,511 844,213 95,127 60,607 342,100 13,288 37,917 1,707,958 Accumulated amortization and impairment (60,675 ) (15,845 ) (326,453 ) (62,316 ) (40,586 ) (233,378 ) — (8,419 ) (747,672 ) Net cost 144,520 93,666 517,760 32,811 20,021 108,722 13,288 29,498 960,286 Net initial cost 144,520 93,666 517,760 32,811 20,021 108,722 13,288 29,498 960,286 Additions — — 38,156 5,274 3,330 49,698 — 20,832 117,290 Capitalization of interest — — 26,015 — — — — — 26,015 Deconsolidation, net (3,524 ) — (17,354 ) — (21 ) — — (2,767 ) (23,666 ) Transfers from assets under construction — — (11,217 ) — 2,761 5,008 — 3,617 169 Derecognition - net — — (537 ) — (1,572 ) — — (355 ) (2,464 ) Amortization — — (24,609 ) (4,189 ) (8,091 ) (46,695 ) — (2,973 ) (86,557 ) Impairment loss (20,068 ) (29,541 ) — — — — — — (49,609 ) Translations adjustments (4,124 ) 975 13 369 1,196 — — 177 (1,394 ) Net final cost 116,804 65,100 528,227 34,265 17,624 116,733 13,288 48,029 940,070 At December 31, 2017 Cost 197,547 110,486 841,229 98,607 59,913 396,806 13,288 59,324 1,777,200 Accumulated amortization and impairment (80,743 ) (45,386 ) (313,002 ) (64,342 ) (42,289 ) (280,073 ) — (11,295 ) (837,130 ) Net cost 116,804 65,100 528,227 34,265 17,624 116,733 13,288 48,029 940,070 At January 1, 2018 Cost 197,547 110,486 841,229 98,607 59,913 396,806 13,288 59,324 1,777,200 Accumulated amortization and impairment (80,743 ) (45,386 ) (313,002 ) (64,342 ) (42,289 ) (280,073 ) — (11,295 ) (837,130 ) Net cost 116,804 65,100 528,227 34,265 17,624 116,733 13,288 48,029 940,070 Net initial cost 116,804 65,100 528,227 34,265 17,624 116,733 13,288 48,029 940,070 Additions — — 23,803 — 3,267 68,544 — 5,067 100,681 Capitalization of interest — — 3,361 — — — — — 3,361 Desconsolidation, net (20,086 ) (8,358 ) (22,758 ) (8,909 ) (10,153 ) — — (1,863 ) (72,127 ) Transfers from assets under construction — — — — 199 — — (199 ) — Derecognition - cost — — (16 ) — (1,941 ) (4,126 ) — — (6,083 ) Amortization — — (50,776 ) (7,996 ) (5,834 ) (41,930 ) — (5,536 ) (112,072 ) Translations adjustments (3,430 ) (4,301 ) 199 (303 ) 830 — — 270 (6,735 ) Net final cost 93,288 52,441 482,040 17,057 3,992 139,221 13,288 45,768 847,095 At December 31, 2018 Cost 174,031 97,097 836,254 85,482 16,177 461,224 13,288 58,267 1,741,820 Accumulated amortization and impairment (80,743 ) (44,656 ) (354,214 ) (68,425 ) (12,185 ) (322,003 ) — (12,499 ) (894,725 ) Net cost 93,288 52,441 482,040 17,057 3,992 139,221 13,288 45,768 847,095 At January 1, 2019 Cost 174,031 97,097 836,254 85,482 16,177 461,224 13,288 58,267 1,741,820 Accumulated amortization and impairment (80,743 ) (44,656 ) (354,214 ) (68,425 ) (12,185 ) (322,003 ) — (12,499 ) (894,725 ) Net cost 93,288 52,441 482,040 17,057 3,992 139,221 13,288 45,768 847,095 Net initial cost 93,288 52,441 482,040 17,057 3,992 139,221 13,288 45,768 847,095 Additions — — 26,645 — 3,745 102,022 — 5,212 137,624 Capitalization of interest expenses — — 2,725 — — — — 802 3,527 Transfers from assets under construction — — — — 672 — — (672 ) — Derecognition - net (930 ) — — — (2,015 ) — — (4,106 ) (7,051 ) Amortization — — (49,049 ) (3,682 ) (5,308 ) (43,552 ) — (3,687 ) (105,278 ) Impairment loss (33,089 ) — (3,213 ) — — — (2,468 ) — (38,770 ) Impairment reversal — 20,676 — — — — — — 20,676 Translations adjustments (1,902 ) (2,471 ) — (114 ) (21 ) — — — (4,508 ) Reclassifications — 49 (15,198 ) (12,760 ) 19,410 (3,717 ) — 12,216 — Net final cost 57,367 70,695 443,950 501 20,475 193,974 10,820 55,533 853,315 At December 31, 2019 Cost 93,887 73,836 710,290 72,810 48,073 558,530 13,288 113,057 1,683,771 Accumulated amortization and impairment (36,520 ) (3,141 ) (266,340 ) (72,309 ) (27,598 ) (364,556 ) (2,468 ) (57,524 ) (830,456 ) Net cost 57,367 70,695 443,950 501 20,475 193,974 10,820 55,533 853,315
Summary of Goodwill Allocated to Cash-Generating Units (CGU)	At December 31, the goodwill of the cash-generating units (CGUs) is distributed as follows: 2017 2018 2019 Engineering and construction 75,051 71,621 36,632 Electromechanical 20,737 20,737 20,735 Mining and construction services 13,366 — — IT equipment and services 930 930 — Telecommunications services 6,720 — — 116,804 93,288 57,367
Summary of Major Assumptions Used by the Group in Determining the Fair Value Less Cost of Disposal	The main assumptions used by the Group to determine fair value less disposal costs and value in use are as follows: Engineering Electro- % % 2017 Gross margin 9.50 % 8.00 % Terminal growth rate 3.00 % 2.00 % Discount rate 11.18 % 11.48 % 2018 Gross margin 12.67 % 7.63 % Terminal growth rate 3.00 % 2.00 % Discount rate 12.55 % 11.44 % 2019 Gross margin 12.43 % 8.86 % Terminal growth rate 3.00 % 2.00 % Discount rate 11.83 % 11.40 % The main assumptions used by the Group to determine fair value less cost of sales are as follows: Engineering and construction Morelco Vial y Vives- DSD % % 2017 Average revenue growth rate 9.60 % 25.00 % Terminal growth rate 3.00 % 4.00 % Discount rate 11.18 % 14.80 % 2018 Average revenue growth rate 12.25 % 19.58 % Terminal growth rate 3.00 % 3.00 % Discount rate 12.55 % 14.00 % 2019 Average revenue growth rate 5.70 % 19.58 % Terminal growth rate 3.00 % 2.00 % Discount rate 11.83 % 14.12 %
Summary of Amortization of Intangibles	Amortization of intangibles is broken down in the consolidated income statement as follows: 2017 2018 2019 Cost of sales and services (Note 26) 67,381 98,318 99,589 Administrative expenses (Note 26) 3,002 4,856 5,689 (+) Amortization discontinued operations 16,174 8,898 — 86,557 112,072 105,278
Disclosure Of Detailed Information About Concessions	As of December 31, mainly include intangibles of Norvial S.A.: 2018 2019 EPC Contract 70,133 62,319 Construction of the second tranch of the “Ancon- Huacho-Pativilca” highway 12,463 4,809 Cost of capitalized indebtedness at effective interest rates between 7.14% and 8.72% 9,836 950 Road improvement 15,558 14,449 Implementation for road safety 6,283 8,152 Work capitalization of second roadway 310,417 314,614 Disbursements for land adquisition 4,757 4,233 Other intangible assets contracted for the delivery process 6,775 7,477 Total Norvial S.A. 436,222 417,003 Other concessions 45,818 26,947 482,040 443,950

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Dec. 31, 2019
Statement [line items]
Summary of Other Financial Liabilities	As of December 31, this item includes: Total Current Non-current 2018 2 0 9 2018 2019 2018 2019 Bank overdrafts (Note 9) 119 — 119 — — — Bank loans (a) 1,023,481 553,658 810,188 424,362 213,293 129,296 Finance leases (b) 33,488 22,980 13,514 9,749 19,974 13,231 Lease liability for right-of-use — 80,216 — 18,246 — 61,970 Other financial entities (d) 145,584 142,212 2,653 1,903 142,931 140,309 1,202,672 799,066 826,474 454,260 376,198 344,806
Summary of Bank Loan	As of December 31, 2018, and 2019 includes bank loans in local and foreign currency for working capital. These obligations bear fixed interest rates ranging from 1.6% to 15.8% in 2018 and from 1.0% to 12.0% in 2019. Current Non-current Interest Date of At December, 31 At December, 31 rate maturity 2018 2019 2018 2019 GyM S.A. 1.00% / 11.00% 2022 227,770 170,798 (iii) — 26,401 Graña y Montero S.A.A. 9.10% / 10.10% 2022 206,836 (ii) 112,854 (iv) 125,547 (i) — Viva GyM S.A. 7.00% / 12.00% 2020 129,617 110,343 2,102 — GMP S.A. 5.05% / 6.04% 2026 22,587 30,367 85,644 102,895 GyM Ferrovías S.A. Libor USD 1M 2019 209,463 — — — Concar S.A. 15.75% 2019 13,915 — — — 810,188 424,362 213,293 129,296
Summary of Finance Lease Obligations	Current Non-current Interest Date of At December, 31 At December, 31 rate maturity 2018 2019 2018 2019 Viva GyM S.A. 7.79% / 9.04% 2023 3,488 4,297 8,582 7,399 GyM S.A. 1.98% / 9.07% 2023 4,523 3,395 9,314 5,678 GMP S.A. 4.02% / 6.28% 2022 4,034 1,511 1,522 154 Concar S.A. 4.30% / 5.05% 2020 1,469 546 556 — 13,514 9,749 19,974 13,231
Summary of Minimum Payment by Maturity and Present Value of Finance Lease Obligations	The minimum payments to be made according to their maturity and the present value of the leasing obligations are as follows: At December 31, 2018 2019 Up to 1 year 15,151 10,826 From 1 to 5 years 21,583 16,813 36,734 27,639 Future financial charges (3,246 ) (4,659 ) Present value of the obligations for finance lease contracts 33,488 22,980
Summary of Lease Liability for Right-of-use Asset	c) Lease liability for right-of-use At December, 31 Interest Date of 2019 rate maturity Current Non-current GMP S.A. 6.59% / 7.80 % 2023 10,584 10,261 Graña y Montero S.A.A. 7.88 % 2027 4,888 50,362 GyM S.A. 7.65 % 2022 1,592 541 Concar S.A. 5.55 % 2024 1,171 806 Other minors 6.31% / 10.00 % 2020 11 — 18,246 61,970
Summary of Minimum Payment by Maturity and the Present Value of the Lease Liability for Right-of-use Asset Obligations	The minimum payments to be made according to their maturity and the present value of the lease liability for right-of-use At December 31, 2019 Up to 1 year 24,966 From 1 to 5 years 69,955 Over 5 years 7,603 102,524 Future financial charges (22,308 ) Present value of the lease liability for right-of-use 80,216
Summary of Present Value of Lease Liability for Right-of-use Asset	The present value of the lease liability for right-of-use At December 31, 2019 Up to 1 year 18,246 From 1 year to 5 years 54,595 Over 5 years 7,375 80,216
Summary of Carrying Amount and Fair Value of Borrowings	The book value and fair value of financial liabilities are as follows: Carrying amount Fair value At December, 31 At December, 31 2018 2019 2018 2019 Bank overdrafts 119 — 119 — Bank loans 1,023,481 553,658 1,152,885 572,019 Finance leases 33,488 22,980 38,399 23,027 Lease liability for right-of-use — 80,216 — 96,799 Other financial entities 145,584 142,212 145,584 142,212 1,202,672 799,066 1,336,987 834,057
Obligations under finance leases [member]
Statement [line items]
Summary of Present value of Finance Lease Obligations	The present value of the finance lease agreements obligations are as follows: At December 31, 2018 2019 Up to 1 year 13,514 9,749 From 1 year to 5 years 19,974 13,231 33,488 22,980

Bonds (Tables)

Bonds (Tables)	12 Months Ended
	Dec. 31, 2019
Statement [line items]
Summary of Bonds Issued	As of December 31, this item includes: Total Current Non-current 2018 2019 2018 2019 2018 2019 GyM Ferrovías S.A. (a) 611,660 618,497 13,422 15,742 598,238 602,755 Norvial S.A. (b) 325,382 305,545 25,745 28,995 299,637 276,550 937,042 924,042 39,167 44,737 897,875 879,305
GyM Ferrovias S.A. [member]
Statement [line items]
Bonds	2017 2018 2019 Balance at January, 1 604,031 603,657 611,660 Amortization (19,141 ) (10,178 ) (11,330 ) Accrued interest 49,132 48,130 48,253 Interest paid (30,365 ) (29,949 ) (30,086 ) Balance at December, 31 603,657 611,660 618,497
Norvial S.A. [member]
Statement [line items]
Bonds	2017 2018 2019 Balance at January, 1 363,684 343,910 325,382 Amortization (20,010 ) (18,736 ) (20,005 ) Accrued interest 2,987 24,170 23,482 Capitalized interest 26,011 3,361 2,725 Interest paid (28,762 ) (27,323 ) (26,039 ) Balance at December, 31 343,910 325,382 305,545

Trade Accounts Payable (Tables)

Trade Accounts Payable (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Trade Accounts Payable	As of December 31, this item includes: 2018 2019 Invoices payable (a) 591,619 352,287 Provision of contract costs (b) 378,670 746,408 Notes payable 109,242 37,426 1,079,531 1,136,121
Disclosure Of Detailed Information About Invoices Payable	(a) Invoices payable are obligations accredited with formal documents. The following are the invoices payable according to main projects: 2018 2019 Infrastructure Linea 1 - Metro de Lima 93,463 15,125 Oil services 49,254 46,932 Operation and maintenance - Roads 60,334 16,131 203,051 78,188 Engineering and Construction Works and Consortiums 128,159 64,571 Talara Refinery 101,103 59,740 Engineering and Construction Works VYV - DSD Chile Ltda. 26,184 26,368 Civil Works, Assembly and Electromechanics - Toquepala 23,957 10,325 North Concentrator Plant - Quellaveco 7,564 26,589 Engineering and Construction Works - Morelco S.A.S. 19,504 8,141 Generating Plant Machu Picchu 7,789 6,575 Project Mina Gold Fields La Cima S.A. 5,060 5,302 Civil works, assembly and electromechanics - Acero Arequipa 3,062 5,421 Others 5,319 15,091 327,701 228,123 Real E 18,365 26,072 Parent Company Operation 42,502 19,904 591,619 352,287
Disclosure Of Detailed Information About Provision Of Contract Costs	2018 2019 Infrastructure Linea 1 - Metro de Lima 11,189 13,383 Oil services — 20,512 Operation and maintenance - Roads 1,020 18,763 12,209 52,658 Engineering and Construction Talara Refinery 115,870 418,540 Works and Consortiums 105,681 68,239 Engineering and Construction Works VYV - DSD 51,412 68,140 Engineering and Construction Works - Morelco SAS 27,570 34,804 North Concentrator Plant - Quellaveco 10,030 24,185 Mina Project of Gold Fields La Cima S.A. 8,520 15,050 Civil Works, Assembly and Electromechanics - Acero Arequipa 4,932 17,382 Civil Works, Assembly and Electromechanics - Toquepala 5,283 5,055 Generating Plant Machu Picchu 2,376 4,633 Others 8,513 23,063 340,187 679,091 Real E 12,808 13,573 Parent Company Operation 13,466 1,086 378,670 746,408

Other Accounts Payable (Tables)

Other Accounts Payable (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Other Accounts Payable	As of December 31, this item includes: Total Current Non-current 2018 2019 2018 2019 2018 2019 Advances received from customers (a) 496,547 307,839 301,868 270,714 194,679 37,125 Consorcio Ductos del Sur - payable (b) 234,978 148,076 — — 234,978 148,076 Salaries and other payable 97,774 87,869 97,774 87,869 — — Put option liability on Morelco acquisition (Note 32-b) 103,649 106,444 — 71,341 103,649 35,103 Third-party loans 11,560 11,619 11,560 9,545 — 2,074 Other taxes payable 132,775 104,444 111,444 84,235 21,331 20,209 Acquisition of non-controlling 35 a 22,963 22,697 22,963 22,697 — — Guarantee deposits 15,137 13,201 15,137 13,201 — — Consorcio Rio Mantaro - payables 35,531 35,625 35,531 35,625 — — Other accounts payables 55,865 70,592 36,392 40,078 19,473 30,514 1,206,779 908,406 632,669 635,305 574,110 273,101 (a) Advances received from customers relate mainly to construction projects, and are discounted from invoicing, in accordance with the terms of the contracts. (b) The other accounts payable of Consorcio Constructor Ductos del Sur correspond to payment obligations to suppliers and the main subcontractors for S/235 million, assumed by the subsidiary GyM S.A; as a result of the termination of GSP operations.
Disclosure of detailed information about advances explanatory	Total Current Non-current 2018 2019 2018 2019 2018 2019 Advances Customers Consortiums 154,660 115,250 146,764 113,093 7,896 2,157 Autoridad Autonoma del Sistema Electrico de Transporte 164,218 — 9,781 — 154,437 — Customer advances for real estate projects 67,519 66,258 67,519 66,258 — — Concentradora Norte - Quellaveco — 64,118 — 44,932 — 19,186 Special National Transportation Infrastructure Project 69,943 42,030 38,959 26,534 30,984 15,496 Talara Refinery 10,835 — 10,835 — — — Others 29,372 20,183 28,010 19,897 1,362 286 496,547 307,839 301,868 270,714 194,679 37,125

Other Provisions (Tables)

Other Provisions (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Provisions	At December 31, this item includes: Total Current Non-current 2018 2019 2018 2019 2018 2019 Legal contingencies 84,728 278,319 6,049 103,635 78,679 174,684 Contingent liabilities from the acquisition of subsidiaries 4,498 — — — 4,498 — Provision for well closure (Note 5.1 d) 20,382 50,116 148 9,848 20,234 40,268 109,608 328,435 6,197 113,483 103,411 214,952
Summary Gross Movement of Other Provisions	The gross movement of other provisions is as follows: Other provisions Legal Contingent Provision Total At January 1, 2017 15,732 8,125 17,216 41,073 Additions 9,510 — — 9,510 Reversals of provisions (235 ) (809 ) (412 ) (1,456 ) Payments (1,680 ) — — (1,680 ) Translation adjustments 37 (67 ) — (30 ) At December 31, 2017 23,364 7,249 16,804 47,417 Additions 75,369 — 3,578 78,947 Reversals of provisions (4,875 ) (1,343 ) — (6,218 ) Deconsolidation of subsidiaries (2,340 ) — — (2,340 ) Reclasification liabilities classified as held for sale — (1,093 ) — (1,093 ) Payments (6,615 ) — — (6,615 ) Translation adjustments (175 ) (315 ) — (490 ) At December 31, 2018 84,728 4,498 20,382 109,608 Additions 197,721 — 30,998 228,719 Reversals of provisions (3,122 ) (4,349 ) — (7,471 ) Payments (914 ) — (1,264 ) (2,178 ) Translation adjustments (94 ) (149 ) — (243 ) At December 31, 2019 278,319 — 50,116 328,435

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Company's Corporate Structure	As of December 31, 2019, the Company’s shareholding structure is as follows: Percentage of individual interest in outstanding capital Number of Total Up to 1.00 1,725 12.19 % From 1.01 to 5.00 16 30.98 % From 5.01 to 10.00 2 18.34 % Over 10 2 38.49 % 1,745 100.00 %

Deferred Income Tax (Tables)

Deferred Income Tax (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Deferred Income Tax	Deferred income tax is classified by its estimated reversal term as follows: At December 31, 2018 2019 Deferred income tax asset: Reversal expected in the following twelve months 48,889 37,927 Reversal expected after twelve months 376,547 202,992 Total deferred tax asset 425,436 240,919 Deferred income tax liability: Reversal expected in the following twelve months (9,067 ) (19,791 ) Reversal expected after twelve months (66,280 ) (92,943 ) Total deferred tax liability (75,347 ) (112,734 ) Deferred income tax asset, net 350,089 128,185
Summary of Movement of Deferred Income Tax	The gross movement of the deferred income tax item is as follows: At December 31, 2017 2018 2019 Opening balance 353,839 364,225 350,089 Debit (credit) to income statement (Note 29) 42,599 25,118 (206,273 ) Adjustment for changes in rates of income tax 1,951 (1,524 ) (622 ) Sale of a subsidiary (12,160 ) (40,460 ) — IFRIC 23 adoption — — (986 ) Debit (credit) to equity (16,804 ) (95 ) (3 ) Other movements (5,200 ) 2,825 (14,020 ) Final balance 364,225 350,089 128,185
Summary of Movements of Deferred Tax Assets and Liabilities	The movement in deferred tax assets and liabilities in the year, without considering the offsetting of balances, is as follows: Deferred income tax liabilities Difference in Deferred Work in Tax Borrowing Purchase Others Total At January 1, 2017 61,750 — 8,242 28,867 21,418 27,118 13,164 160,559 (Charge) credit to P&L 104,101 — (5,712 ) 3,322 (1,473 ) (11,780 ) (3,724 ) 84,734 Sale of subsidiary — — — — — — (83 ) (83 ) At December 31, 2017 165,851 — 2,530 32,189 19,945 15,338 9,357 245,210 (Charge) credit to P&L (74,679 ) 13,574 2,926 689 (4,229 ) (11,699 ) 7,828 (65,590 ) Sale of subsidiary (16,189 ) — — — — (5,201 ) (3,377 ) (24,767 ) At December 31, 2018 74,983 13,574 5,456 32,878 15,716 (1,562 ) 13,808 154,853 (Charge) credit to P&L 9,937 10,571 33,403 3,312 (780 ) 11,385 18,821 86,649 At December 31, 2019 84,920 24,145 38,859 36,190 14,936 9,823 32,629 241,502 Deferred income tax assets Provisions Accelerated Tax Work in Accrual for Investments in Impairment Tax Others Total At January 1, 2017 105,679 16,381 153,083 17,614 12,972 608 172,052 20,525 15,484 514,398 Charge (credit) to P&L (12,614 ) 79,637 (8,555 ) 21,873 2,166 118 28,593 (112 ) 18,358 129,464 Charge (credit) to equity (8,882 ) — — — — — (7,493 ) — (347 ) (16,722 ) Reclassification (30,901 ) — — — — (726 ) 31,627 — — — Sale of subsidiary (683 ) (9,367 ) (438 ) — (1,697 ) — — — (236 ) (12,421 ) Others (160 ) — (1 ) — (1 ) — 1 — (5,123 ) (5,284 ) At December 31, 2017 52,439 86,651 144,089 39,487 13,440 — 224,780 20,413 28,136 609,435 Charge (credit) to P&L 702 (83,561 ) 25,733 (5,482 ) 1,784 — 35,289 (2,365 ) (14,096 ) (41,996 ) Charge (credit) to equity — — — — — — — — (95 ) (95 ) Sale of subsidiary (14,775 ) (2,169 ) (33,512 ) — (6,215 ) — (6,462 ) — (944 ) (64,077 ) Others — — — — — — — — 1,675 1,675 At December 31, 2018 38,366 921 136,310 34,005 9,009 — 253,607 18,048 14,676 504,942 Charge (credit) to P&L 804 7,512 14,343 11,715 1,842 — (205,265 ) (4,526 ) 53,329 (120,246 ) Charge (credit) to equity — — — — — — — — (3 ) (3 ) IFRIC 23 adoption — — (986 ) — — — — — — (986 ) Others — — — — — — — — (14,020 ) (14,020 ) At December 31, 2019 39,170 8,433 149,667 45,720 10,851 — 48,342 13,522 53,982 369,687
Summary Of Tax Loss Carry forward	As of December 31, 2019, the total tax loss amounts to S/517.3 million and is composed as follows: Tax Tax loss Application Statute of loss method 2020 2021 Forward limitations GyM S.A. 328,946 B 23,985 13,270 291,691 Vial y Vives-DSD 115,027 N/A 71,010 6,018 37,999 Viva GyM S.A. 21,530 A 16,917 4,613 — 2022 Graña y Montero S.A.A. 17,875 A — — 17,875 2022 TGNCA S.A.C. 15,989 B — — 15,989 Morelco S.A.S. 5,650 N/A 5,650 — — GMP S.A. 4,869 A 4,869 — — 2021 GyM Chile S.p.A. 4,052 N/A — — 4,052 Survial S.A. 2,053 A 1,437 616 — 2023 Incolur DSD 1,278 N/A — — 1,278 Others 47 47 — — 517,316 123,915 24,517 368,884

Workers' Profit Sharing (Tables

Workers' Profit Sharing (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Worker's Profit Sharing	The distribution of the workers’ profit sharing in the income statement for the years ended December 31 is shown below: 2017 2018 2019 Cost of sales of goods and services 2,215 5,274 4,661 Administrative expenses 7,562 2,588 1,679 9,777 7,862 6,340

Costs And Expenses by Nature (T

Costs And Expenses by Nature (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Information about Expense by Nature	For the years ended December 31, the detail of this item is as follows: Cost of Administrative Total 2017 Services provided by third-parties 1,268,665 104,950 1,373,615 Salaries, wages and fringe benefits (i) 919,409 134,695 1,054,104 Purchase of goods 856,745 140 856,885 Other management charges 235,102 48,057 283,159 Depreciation 103,566 5,776 109,342 Amortization 67,381 3,002 70,383 Impairment of inventories 40,592 — 40,592 Impairment of property, plant and equipment 11,928 20 11,948 Taxes 7,470 7,408 14,878 Impairment of accounts receivable (ii) 703 18,406 19,109 3,511,561 322,454 3,834,015 Cost of Administrative Total 2018 Services provided by third-parties 1,064,687 98,060 1,162,747 Salaries, wages and fringe benefits (i) 817,392 105,505 922,897 Purchase of goods 755,209 — 755,209 Other management charges 375,308 43,533 418,841 Amortization 98,318 4,856 103,174 Depreciation 81,199 5,135 86,334 Impairment of accounts receivable (ii) 45,658 19,418 65,076 Taxes 8,727 1,926 10,653 Impairment of property, plant and equipment 5,468 — 5,468 Inventory recovery (26,993 ) — (26,993 ) 3,224,973 278,433 3,503,406 Cost of Administrative Total 2019 Services provided by third-parties 1,450,577 58,728 1,509,305 Salaries, wages and fringe benefits (i) 951,455 117,426 1,068,881 Purchase of goods 855,743 — 855,743 Other management charges 174,678 27,708 202,386 Amortization 99,589 5,689 105,278 Depreciation 95,445 1,907 97,352 Impairment of accounts receivable (ii) 4,900 — 4,900 Taxes 6,941 2,450 9,391 Impairment of property, plant and equipment 3,907 — 3,907 Impairment of investments 255 — 255 Inventory recovery (249 ) — (249 ) 3,643,241 213,908 3,857,149
Summary of Salaries, Wages and Fringe Benefits	(i) For the years ended on December 31, salaries, wages and fringe benefits comprise the following: 2017 2018 2019 Salaries 747,195 629,641 786,346 Statutory gratification 106,797 80,697 88,369 Social contributions 76,330 73,297 61,533 Employee’s severance indemnities 43,399 50,852 49,944 Vacations 33,603 39,221 39,298 Workers’ profit sharing (Note 25) 9,777 7,862 6,340 Others 37,003 41,327 37,051 1,054,104 922,897 1,068,881
Summary of impairment of accounts receivable	(ii) For the years ended December 31, the impairment of accounts receivable includes the following: 2017 2018 2019 Trade accounts receivables 724 3,065 955 Other accounts receivable — 44,252 2,421 Accounts receivable from related parties 18,385 17,759 1,524 19,109 65,076 4,900

Financial Income and Expenses (

Financial Income and Expenses (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Financial Income and Expenses	For the years ended on December 31, these items include the following: 2017 2018 2019 Financial income: Interest on loans to third parties 577 27,060 36,876 Fair value of accounts receivables — 9,786 30,408 Interest on short-term bank deposits 5,123 3,811 4,056 Commissions and collaterals 12 1,448 535 Exchange rate gain, net 5,603 — — Others 2,427 8,820 2,781 13,742 50,925 74,656 Financial expenses: Interest expense: - Bank loans 93,238 90,349 78,293 - Bonds 28,804 27,388 26,113 - Commissions and collaterals 15,537 31,668 24,521 - Loans from third parties 6,784 31,296 14,162 - Right-of-use — — 5,472 - Financial lease 4,722 2,908 2,042 Loss by measurement of financial asset fair value 8,059 25,796 41,131 Exchange difference loss, net — 23,276 32,570 Derivative financial instruments 739 268 92 Other financial expenses 24,802 23,200 14,542 Less capitalized interest (31,908 ) (8,167 ) (7,229 ) 150,777 247,982 231,709

Other Income and Expenses, Net

Other Income and Expenses, Net (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Other Income and Expenses, Net	For the years ended December 31, these items include the following: 2017 2018 2019 Other income: Profit from Mizuho Agreement (a) — — 89,688 Recovery of provisions and accounting impairments — — 23,279 Trademarks revaluation — — 20,676 Supplier debt forgiveness — — 19,026 Sale of fixed assets 93,013 26,007 12,748 Sale of investments — 13,475 — Present value of the liability from put option 79 6,122 — Others 6,466 12,815 14,368 99,558 58,419 179,785 Other expenditures: Asset impairment (b) — — 296,581 Civil repair to the Peruvian Government (c) — 73,500 69,150 Legal litigation (class action) (Note 22) — — 49,754 Impairment of goodwill and trademarks (Note 17 a) 49,608 — 33,089 Net cost of fixed assets disposal 78,378 36,931 21,061 Others 4,441 9,323 36,904 132,427 119,754 506,539 (32,869 ) (61,335 ) (326,754 ) (a) Corresponds to the refinancing agreement linked to the contract signed between GyM Ferrrovias S.A. and Mitzuho Bank Ltd. where the Company acted as an endorsement of the transaction. Under the contract, a bond letter was issued with Mitzuho Bank Ltd. for it to be covered with a financial derivative. The contract further indicated that in the event that the bank refinanced the debt, the Company received 70% of the gains obtained. (b) Mainly corresponds to a provision for impairment of accounts receivable from GSP for S/276 million (Note 15 a) and the subsidiary Promotora Larco Mar S.A. recognized an impairment on work in progress balances for S/18 million. (c) The Company increased the provision for civil reparation in S/69 million (Note 22).

Tax Situation (Tables)

Tax Situation (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Income Tax Expense	c) The income tax expense shown in the consolidated statement of income comprises: 2017 2018 2019 Current income tax 168,143 150,020 113,062 Deferred income tax (Note 24) (44,550 ) (23,594 ) 206,895 PPUA 613 — — 124,206 126,426 319,957 (-) Discontinued Operations (77,901 ) (13,108 ) Income tax expense 46,305 113,318 319,957
Summary of Weighted-Average Income Tax Rate Applicable To Pre-tax Income	d) The Group’s income tax differs from the theoretical amount that would have resulted from applying the weighted-average income tax rate applicable to the profit reported by of the consolidated companies, as follows: 2017 2018 2019 Profit (loss) before income tax 45,112 133,948 (474,726 ) Income tax by applying local applicable tax rates on profit generated in the respective countries 13,811 40,507 (141,370 ) Tax effect on: - Reversal of deferred income tax asset — — 174,716 - Non-recoverable — — 85,301 - Non-deductible 30,472 70,052 84,832 - Unrecognized deferred income tax asset 1,562 8,592 82,424 - Change in prior years estimations 9,005 3,235 36,529 - Provision of tax contingencies — — 7,079 - Adjustment for changes in rates of income tax 27 1,524 622 - PPUA adjustment for changes in tax rates (611 ) — — - Non-taxable (4 ) (1,691 ) (1,195 ) - Equity method (profit) loss 394 (1,094 ) (64 ) - Others (8,351 ) (7,807 ) (8,917 ) Income tax 46,305 113,318 319,957
Summary of Weighted Average Pre-tax Profit or Loss and Applicable Income Tax Rate	Country Rates Taxes local Utility to Rent Tax to rent (A) (B) (A)*(B) 2017 Perú 28.00 % 420,421 124,024 Perú – Norvial S.A. 27.00 % 68,104 18,388 Perú – GyM Ferrovías S.A. 30.00 % 29,028 8,708 Peru – Vía Expresa Sur S.A. 30.00 % 779 234 Perú – GMP S.A. 30.00 % 20,941 6,073 Chile 24.00 % (93,031 ) (23,723 ) Colombia 40.00 % (27,970 ) (11,188 ) Bolivia 25.00 % (2,897 ) (724 ) Unrealized gains (370,263 ) (107,981 ) Total 45,112 13,811 2018 Peru 29.50 % 151,627 44,730 Peru – Norvial S.A. 27.00 % 21,104 5,698 Peru – GyM Ferrovías S.A. 30.00 % 125,136 37,541 Peru – Vía Expresa Sur S.A. 30.00 % 2,951 885 Peru – GMP S.A. 29.00 % 35,421 10,272 Chile 27.00 % (20,768 ) (5,607 ) Colombia – Morelco S.A. 37.00 % 11,851 4,385 Colombia – GyM S.A. Branch 33.00 % 1,984 655 Bolivia 25.00 % (137 ) (34 ) Unrealized gains (195,221 ) (58,018 ) 133,948 40,507 2019 Peru 29.50 % (1,612,192 ) (475,597 ) Peru – Norvial S.A. 27.00 % 24,066 6,498 Peru – GyM Ferrovías S.A. 30.00 % 121,080 36,324 Peru – Vía Expresa Sur S.A. 30.00 % (17,752 ) (5,326 ) Peru – GMP S.A. 29.00 % 35,421 10,272 Chile 27.00 % (36,917 ) (9,967 ) Colombia – GyM S.A. Branch 33.00 % (11,824 ) (3,902 ) Bolivia 25.00 % 681 170 Unrealized gains 1,022,711 300,158 (474,726 ) (141,370 )

Other Comprehensive Income (Tab

Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Accumulated Other Comprehensive Income Loss	The analysis of this account is reflected below: Cash flow Foreign Increase in available-for Exchange Total At January 1, 2017 (87 ) (54,556 ) 7,461 (8,455 ) (55,637 ) Credit (charge) for the year 650 (9,166 ) — 9,222 706 Tax effects (192 ) — — (2,729 ) (2,921 ) Other comprehensive income of the year 458 (9,166 ) — 6,493 (2,215 ) At December 31, 2017 371 (63,722 ) 7,461 (1,962 ) (57,852 ) (Charge) credit for the year 160 (7,875 ) — (10,800 ) (18,515 ) Tax effects (47 ) — — 2,808 2,761 Transfer to profit or loss (*) — 14,805 — — 14,805 Other comprehensive income of the year 113 6,930 — (7,992 ) (949 ) At December 31, 2018 484 (56,792 ) 7,461 (9,954 ) (58,801 ) (Charge) credit for the year 8 (6,892 ) — — (6,884 ) Tax effects (2 ) — — — (2 ) Other comprehensive income of the year 6 (6,892 ) — — (6,886 ) At December 31, 2019 490 (63,684 ) 7,461 (9,954 ) (65,687 ) (*) The amount of S/14.8 million corresponds to the recognition of the translation adjustment from CAM Chile S.A., an indirect subsidiary sold in December 2018.
Summary of Other Comprehensive Income	The amounts in the above table only represent amounts attributable to the Company’s controlling interest, net of tax. The table below shows the movement in other comprehensive income per year: 2017 2018 2019 Controlling interest (2,215 ) (949 ) (6,886 ) Non-controlling (3,117 ) (1,346 ) (1,734 ) Adjustment for actuarial gains and losses, net of tax (2,948 ) 16,589 — Total value in OCI (8,280 ) 14,294 (8,620 )

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Basic Earnings Per Share	The basic loss per common share is as follows: 2017 2018 2019 Loss attributable to owners of the Company during the year 148,738 (83,188 ) (884,721 ) Weighted average number of shares in issue at S/1.00 each, at December 31, 660,053,790 665,835,490 822,213,119 Basic loss per share (in S/) (*) 0.225 (0.125 ) (1.076 ) Loss from continuing operations attributable to owners of the Company during the year (66,577 ) (65,888 ) (840,762 ) Weighted average number of shares in issue at S/1.00 each, at December 31, 660,053,790 665,835,490 822,213,119 Basic loss per share (S/) (*) (0.101 ) (0.099 ) (1.023 ) (*) The Group does not have common shares with dilutive effects at December 31, 2018 and 2019.

Transactions with Non-Control_2

Transactions with Non-Controlling Interests (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Contributions of Non-controlling Shareholders	Corresponds to the contributions and returns made by the partners of the subsidiary Viva GyM S.A. for the realization of real estate projects. As of December 31, the balances include: 2017 2018 2019 Viva GyM S.A. Contributions received 8,654 3,399 152 Returns of contributions (45,053 ) (87,856 ) (33,148 ) (36,399 ) (84,457 ) (32,996 ) Plus (less): Contributions from other subsidiaries 3,202 15,120 — Increase (decrease) in equity of non controlling parties (33,197 ) (69,337 ) (32,996 )

Discountinued Operations and _2

Discountinued Operations and Non-current Asset Classified as Held for Sale (Tables)	12 Months Ended
	Dec. 31, 2019
Statement [line items]
Summary of Non-current Assets and Liabilities Held for Sale	At December 31, 2018 2019 ASSETS Cash and cash equivalets 6,074 1,723 Accounts receivables, net 157,351 129,739 Inventories, net 3,999 2,828 Other assets, net 80,374 68,730 Total assets 247,798 203,020 LIABILITIES Borrowings 71,810 91,529 Accounts payable 148,817 118,497 Deferred income tax liabilities 5,201 — Total liabilities 225,828 210,026 Total net assets 21,970 (7,006 )
CAM Servicios del Peru SA and CAM Chile SA[member]
Statement [line items]
Summary on the Financial Performance and Cash Flow Information	Below is the information on the financial result and cash flow from discontinued operations, GMD S.A., Stracon GyM S.A., CAM Servicios del Peru S.A., CAM Chile S.A. (done) and Adexus S.A. (planned): Discontinued operations At December 31, 2017 2018 2019 GMD Adexus S.A. Grupo CAM and Stracon GyM Adexus S.A. Adexus S.A. (Completed) (Planned) (Completed) (Planned) (Planned) Revenues 1,894,055 284,024 1,010,739 302,936 252,857 Operating costs (1,751,317 ) (239,680 ) (968,375 ) (263,455 ) (244,183 ) Gross profit 142,738 44,344 42,364 39,481 8,674 Administrative expenses (83,483 ) (32,761 ) (56,950 ) (32,730 ) (34,744 ) Other (expenses) income, net 13,279 (835 ) 860 (4,519 ) (12,740 ) Gain from the sale of investments 21,554 — — — — Operating (loss) profit 94,088 10,748 (13,726 ) 2,232 (38,810 ) Financial expenses (27,398 ) (10,755 ) (19,971 ) (12,786 ) (24,359 ) Financial income 2,269 264 6,253 610 2,625 Share of the profit or loss in associates and joint ventures 854 Loss before income tax 69,813 257 (27,444 ) (9,944 ) (60,544 ) Income tax (14,110 ) 147 7,112 2,325 16,585 Loss from discontinued operations (a) 55,703 404 (20,332 ) (7,619 ) (43,959 ) Details of the sale of the subsidiary Revenues from the sale of investments 269,961 — 310,855 — — Cost from the sale of investments (51,697 ) — (237,213 ) — — Income tax expense on gain (63,940 ) — (8,906 ) — — Gain on sale after income tax (b) 154,324 — 64,736 — — Net effect in consolidated (a) + (b) 210,027 404 44,404 (7,619 ) (43,959 ) Cash flows relating to the discontinued operations are as follows: Operating cash flows 149,687 6,083 6,967 36,450 437 Investing cash flows (10,377 ) (19,570 ) (11,474 ) (18,141 ) — Financing cash flows (136,165 ) 14,059 526 (21,422 ) (1,250 ) Net increase generated in subsidiary 3,145 572 (3,981 ) (3,113 ) (813 )

General Information - Additiona

General Information - Additional Information (Detail) - 12 months ended Dec. 31, 2019 S/ in Millions, $ in Millions	PEN (S/)	USD ($)	USD ($)
General Information [abstract]
Payments to secure trust contingent obligations	S/ 80.0	$ 24
Maximum eventual liability	280		$ 85
Present value of trust liability	153.9		46.6
Maximum Exposure to Civil Reparation	S/ 52.7		$ 16

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) S/ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2018PEN (S/)	Dec. 31, 2018USD ($)	Dec. 31, 2017PEN (S/)	Dec. 31, 2017USD ($)
Viva GyM S.A. [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Estimated fair value	S/ 62.6	$ 18.7	S/ 64.3	$ 19.2
Morelco S.A.S. [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Put option period	10 years	10 years
GMD SA [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Net gain on sale of former subsidiary					S/ 218.3	$ 64.6
Chile (member)
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Employees indemnity period	330 days	330 days
Peru [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Workers' profit sharing on taxable income, Percentage	5.00%	5.00%
Capitalised development expenditure [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Useful lives of wells	5 years	5 years
Right-of-use assets [member] | Land [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Estimated useful life	60 years	60 years
Bottom of range [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Percentage of voting rights held	20.00%	20.00%
Bottom of range [member] | Chile (member)
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Workers' profit sharing on taxable income, Percentage	4.75%	4.75%
Bottom of range [member] | Contractual relationships with clients [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Estimated useful life	5 years	5 years
Bottom of range [member] | Computer software [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Estimated useful life	2 years	2 years
Bottom of range [member] | Investment property [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Estimated useful life of property	3 years	3 years
Top of range [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Percentage of voting rights held	50.00%	50.00%
Top of range [member] | Contractual relationships with clients [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Estimated useful life	9 years	9 years
Top of range [member] | Computer software [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Estimated useful life	15 years	15 years
Top of range [member] | Investment property [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Estimated useful life of property	33 years	33 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Estimated Useful Life of Property, Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2019
Bottom of range [member] | Buildings [member]
Disclosure Of Property Plant And Equipment Estimated Useful Life [line items]
Property, plant and equipment, estimated useful life	3 years
Bottom of range [member] | Machinery [member]
Disclosure Of Property Plant And Equipment Estimated Useful Life [line items]
Property, plant and equipment, estimated useful life	4 years
Bottom of range [member] | Vehicles [member]
Disclosure Of Property Plant And Equipment Estimated Useful Life [line items]
Property, plant and equipment, estimated useful life	2 years
Bottom of range [member] | Furniture and fixture [member]
Disclosure Of Property Plant And Equipment Estimated Useful Life [line items]
Property, plant and equipment, estimated useful life	2 years
Bottom of range [member] | Other equipment [member]
Disclosure Of Property Plant And Equipment Estimated Useful Life [line items]
Property, plant and equipment, estimated useful life	2 years
Top of range [member] | Buildings [member]
Disclosure Of Property Plant And Equipment Estimated Useful Life [line items]
Property, plant and equipment, estimated useful life	33 years
Top of range [member] | Machinery [member]
Disclosure Of Property Plant And Equipment Estimated Useful Life [line items]
Property, plant and equipment, estimated useful life	10 years
Top of range [member] | Vehicles [member]
Disclosure Of Property Plant And Equipment Estimated Useful Life [line items]
Property, plant and equipment, estimated useful life	10 years
Top of range [member] | Furniture and fixture [member]
Disclosure Of Property Plant And Equipment Estimated Useful Life [line items]
Property, plant and equipment, estimated useful life	10 years
Top of range [member] | Other equipment [member]
Disclosure Of Property Plant And Equipment Estimated Useful Life [line items]
Property, plant and equipment, estimated useful life	10 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Summary of Restatement of Statement of Income (Detail) - PEN (S/) S/ / shares in Units, S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Restatement [line items]
Revenues	S/ 4,085,004	S/ 3,899,462	S/ 4,014,013
Gross profit	441,763	674,489	502,452
Administrative expenses	(213,908)	(278,433)	(322,454)
Other (expenses) income, net	(326,754)	(61,335)	(32,869)
Loss from the sale of investments		(7)	34,545
Operating (loss) profit	(98,899)	334,714	181,674
Financial expenses	(231,709)	(247,982)	(150,777)
Financial income	74,656	50,925	13,742
Share of the profit or loss in associates and joint ventures	(218,774)	(3,709)	473
Profit (loss) before income tax	(474,726)	133,948	45,112
Income tax expense	(319,957)	(113,318)	(46,305)
Profit (loss) from continuing operations	(794,683)	20,630	(1,193)
Profit (loss) from discontinued operations	(43,959)	36,785	210,431
Profit of the year	S/ (838,642)	S/ 57,415	S/ 209,238
Earnings per share attributable to owners of the Company during the year	S/ (1.076)	S/ (0.125)	S/ 0.225
Earning (loss) per share from continuing operations attributable to owners of the Company during the year	S/ (1.023)	S/ (0.099)	S/ (0.101)
Audited [member]
Disclosure Of Restatement [line items]
Revenues			S/ 6,080,142
Operating costs			(5,407,355)
Gross profit			672,787
Administrative expenses			(429,181)
Other (expenses) income, net			(20,545)
Loss from the sale of investments			274,363
Operating (loss) profit			497,424
Financial expenses			(185,445)
Financial income			15,407
Share of the profit or loss in associates and joint ventures			1,327
Profit (loss) before income tax			328,713
Income tax expense			(123,037)
Profit (loss) from continuing operations			205,676
Profit (loss) from discontinued operations		S/ 57,415	3,562
Profit of the year			S/ 209,238
Earnings per share attributable to owners of the Company during the year			S/ 0.225
Earning (loss) per share from continuing operations attributable to owners of the Company during the year			S/ 0.220
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Disclosure Of Restatement [line items]
Loss from the sale of investments			S/ (218,264)
Operating (loss) profit			(218,264)
Profit (loss) before income tax			(218,264)
Income tax expense			63,940
Profit (loss) from continuing operations			(154,324)
Profit (loss) from discontinued operations			154,324
Reclassification discontinued operations [member]
Disclosure Of Restatement [line items]
Revenues			(2,066,129)
Operating costs			1,895,794
Gross profit			(170,335)
Administrative expenses			106,727
Other (expenses) income, net			(12,324)
Loss from the sale of investments			(21,554)
Operating (loss) profit			(97,486)
Financial expenses			34,668
Financial income			(1,665)
Share of the profit or loss in associates and joint ventures			(854)
Profit (loss) before income tax			(65,337)
Income tax expense			12,792
Profit (loss) from continuing operations			(52,545)
Profit (loss) from discontinued operations			52,545
Restated and Reclassified [member]
Disclosure Of Restatement [line items]
Revenues			4,014,013
Operating costs			(3,511,561)
Gross profit			502,452
Administrative expenses			(322,454)
Other (expenses) income, net			(32,869)
Loss from the sale of investments			34,545
Operating (loss) profit			181,674
Financial expenses			(150,777)
Financial income			13,742
Share of the profit or loss in associates and joint ventures			473
Profit (loss) before income tax			45,112
Income tax expense			(46,305)
Profit (loss) from continuing operations			(1,193)
Profit (loss) from discontinued operations			210,431
Profit of the year			S/ 209,238
Earnings per share attributable to owners of the Company during the year			S/ 0.225
Earning (loss) per share from continuing operations attributable to owners of the Company during the year			S/ (0.101)

Summary of Significant Accoun_7

Summary of Significant Accounting - Disclosure Of Discontinued Operations Explanatory Policies (Details) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement [line items]
Profit for the year	S/ (43,959)	S/ 36,785	S/ 210,431
Other comprehensive income:
Total comprehensive income for the year	(847,262)	71,709	200,958
Comprehensive income attributable to:
Owners of the Company	(891,607)	(67,548)	143,575
Non-controlling interest	S/ 44,345	139,257	57,383
Audited [member]
Statement [line items]
Profit for the year		57,415	3,562
Other comprehensive income:
Remeasurement of actuarial gains and losses, net of tax		16,589
Cash flow hedge, net of tax		119
Foreign currency translation adjustment, net of tax		5,733
Exchange difference from net investment in a foreign operation, net of tax		(8,147)
Reclassification adjustments on cash flow hedges, net of tax		(2,295)
Other comprehensive income for the year, net of tax		14,294
Total comprehensive income for the year		71,709
Comprehensive income attributable to:
Owners of the Company		(67,548)
Non-controlling interest		139,257
Comprehensive Income Attributable To Owners Of The Company And Noncontrolling Interest		71,709
Comprehensive income attributable to owners of the Company:
Continuing operations		(98,942)
Discontinued operations		31,394
Comprehensive Income Attributable To Continued Operations And Noncontrolling Interest		(67,548)
Reclassification discontinued operations [member]
Statement [line items]
Profit for the year			S/ 52,545
Comprehensive income attributable to owners of the Company:
Continuing operations		(32,342)
Discontinued operations		32,342
Reclassified [member]
Statement [line items]
Profit for the year		57,415
Other comprehensive income:
Remeasurement of actuarial gains and losses, net of tax		16,589
Cash flow hedge, net of tax		119
Foreign currency translation adjustment, net of tax		5,733
Exchange difference from net investment in a foreign operation, net of tax		(8,147)
Reclassification adjustments on cash flow hedges, net of tax		(2,295)
Other comprehensive income for the year, net of tax		14,294
Total comprehensive income for the year		71,709
Comprehensive income attributable to:
Owners of the Company		(67,548)
Non-controlling interest		139,257
Comprehensive Income Attributable To Owners Of The Company And Noncontrolling Interest		71,709
Comprehensive income attributable to owners of the Company:
Continuing operations		(131,284)
Discontinued operations		63,736
Comprehensive Income Attributable To Continued Operations And Noncontrolling Interest		S/ (67,548)

Standards, Amendments and Int_3

Standards, Amendments and Interpretation Adopted in 2019 - Additional Information (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2019
Disclosure Of Classification and measurement of financial assets and liabilities [line items]
Right-of-use assets	S/ 78,813
Lease liabilities	80,216
Income tax accrual	113,062	S/ 150,020	S/ 168,143
GMP S.A. [member]
Disclosure Of Classification and measurement of financial assets and liabilities [line items]
Right-of-use assets	24,000
Graa y montero S.A.A. [member]
Disclosure Of Classification and measurement of financial assets and liabilities [line items]
Right-of-use assets	54,000
IFRS16 [Member]
Disclosure Of Classification and measurement of financial assets and liabilities [line items]
Average interest rate of lease liabilities				7.30%
Right-of-use assets				S/ 97,700
Lease liabilities				S/ 97,700
Lease percentage in total asset				1.33%
Lease percentage in total liabilities				2.15%
IFRIC 23 [Member]
Disclosure Of Classification and measurement of financial assets and liabilities [line items]
Income tax accrual	500
Retained earnings	1,500
Decrease in deferred income tax assets	S/ 1,000

Standards, Amendments and Int_4

Standards, Amendments and Interpretation Adopted in 2019 - Details about IFRS 16 effect in Group financial statement (Details) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use	S/ 78,813
Impact of implementation 2019	97,706
Adjustments on contract fees	4,039
Total right-of-use assets	101,745
Cumulative depreciation	(22,958)
Foreign currency translation effect	26
Impact on assets	78,813
Buildings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use	59,599
Vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use	20,211
Machinery [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use	S/ 17,896

Standards, Amendments and Int_5

Standards, Amendments and Interpretation Adopted in 2019 - Schedule of lease liabilities (Detail) S/ in Thousands	12 Months Ended
	Dec. 31, 2019PEN (S/)
Disclosure of lese liabilities [line Items]
Impact of implementation 2019	S/ 97,706
Adjustments on contract fees	4,039
Addition of liabilities for right-of-use	101,745
Accrued interest	5,617
Amortization	(20,326)
Interest paid	(5,368)
Foreign currency translation effect	(11)
Exchange difference	(1,441)
Short-term liabilities for right-of-use	18,246
Long-term liabilities for right-of-use	61,970
Impact on liabilities	S/ 80,216

Financial Risk Management - Sch

Financial Risk Management - Schedule of Consolidated Statement of Financial Position (Detail) S/ in Thousands, $ in Thousands, $ in Thousands, $ in Thousands	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2019COP ($)	Dec. 31, 2019CLP ($)	Dec. 31, 2018PEN (S/)	Dec. 31, 2018USD ($)	Dec. 31, 2018COP ($)	Dec. 31, 2018CLP ($)
Disclosure Of Financial Risk Management [line items]
Liabilities	S/ 1,723,108				S/ 2,139,714
Foreign exchange risk [member]
Disclosure Of Financial Risk Management [line items]
Assets	2,859,324	$ 862,021	$ 187,119,204	$ 19,915,617	2,273,132	$ 674,753	$ 163,560,697	$ 48,129,848
Liabilities	S/ 1,751,479	$ 528,031	$ 76,446,723	$ 39,193,917	S/ 2,042,176	$ 604,383	$ 76,978,655	$ 49,728,313

Financial Risk Management - S_2

Financial Risk Management - Schedule of Foreign Currency Exchange Gains and Losses Exposure against US Dollar (Detail) - Foreign exchange risk [member] - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Financial Risk Management [line items]
Gain	S/ 390,008	S/ 382,104	S/ 329,751
Loss	S/ (422,578)	S/ (405,380)	S/ (323,927)

Financial Risk Management - Add

Financial Risk Management - Additional Information (Detail) - PEN (S/)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Financial Risk Management [line items]
Percentage of debt at fixed rate	61.80%	46.90%
Percentage of debt at variable rate	38.20%	53.10%
Increase / decrease in libor plus spread rate	5.00%
Increase / decrease in pretax profit	S/ 10,000	S/ 750,000
Bottom of range [member]
Disclosure Of Financial Risk Management [line items]
Gearing ratio	0.10%
Top of range [member]
Disclosure Of Financial Risk Management [line items]
Gearing ratio	0.70%
Foreign exchange risk [member]
Disclosure Of Financial Risk Management [line items]
Percentage change in foreign currency	2.00%
Increase / decrease in pretax profit	S/ 700,000	500,000	S/ 100,000
Foreign currency translation adjustments	S/ 8,200,000	S/ 5,700,000	S/ 11,300,000
Valor Adquisitivo Constante [member]
Disclosure Of Financial Risk Management [line items]
Percentage of debt at fixed rate plus inflation rate	37.70%	27.70%
Percentage of debt at variable rate plus inflation rate	0.50%	25.40%

Financial Risk Management - S_3

Financial Risk Management - Schedule of Assets and Liabilities Equivalent to Functional Currency (Detail) S/ in Thousands, $ in Thousands, $ in Thousands, $ in Thousands	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2019COP ($)	Dec. 31, 2019CLP ($)	Dec. 31, 2018PEN (S/)	Dec. 31, 2018USD ($)	Dec. 31, 2018COP ($)	Dec. 31, 2018CLP ($)
Disclosure Of Financial Risk Management [line items]
Liabilities	S/ 1,723,108				S/ 2,139,714
Foreign exchange risk [member]
Disclosure Of Financial Risk Management [line items]
Assets	2,859,324	$ 862,021	$ 187,119,204	$ 19,915,617	2,273,132	$ 674,753	$ 163,560,697	$ 48,129,848
Liabilities	S/ 1,751,479	$ 528,031	$ 76,446,723	$ 39,193,917	S/ 2,042,176	$ 604,383	$ 76,978,655	$ 49,728,313

Financial Risk Management - S_4

Financial Risk Management - Schedule of Undiscounted Cash Flows of Financial Liabilities (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Undiscounted Cash Flows Financial Liabilities [line items]
Lease liability for right-of-use asset	S/ 80,216
Bonds	924,042	S/ 937,042
Accounts payables to related parties	38,916	55,941
Other accounts payables (except non-financial liabilities)	70,592	55,865
Liquidity risk [member]
Disclosure Of Undiscounted Cash Flows Financial Liabilities [line items]
Other financial liabilities (except for finance leases)	803,491	1,260,011
Finance leases	27,639	36,734
Lease liability for right-of-use asset	102,524
Bonds	1,709,627	1,794,438
Trade accounts payables (except non-financial liabilities)	966,620	980,723
Accounts payables to related parties	61,499	77,790
Other accounts payables (except non-financial liabilities)	397,511	473,210
Other non-financial liabilities	52	61
Derivative financial liabilities undiscounted cash flows	4,068,963	4,622,967
Liquidity risk [member] | Up to 1 year [member]
Disclosure Of Undiscounted Cash Flows Financial Liabilities [line items]
Other financial liabilities (except for finance leases)	479,000	816,122
Finance leases	10,826	15,151
Lease liability for right-of-use asset	24,966
Bonds	115,690	111,080
Trade accounts payables (except non-financial liabilities)	966,620	980,723
Accounts payables to related parties	38,916	55,941
Other accounts payables (except non-financial liabilities)	200,098	116,806
Derivative financial liabilities undiscounted cash flows	1,836,116	2,095,823
Liquidity risk [member] | From 1 to 2 years [member]
Disclosure Of Undiscounted Cash Flows Financial Liabilities [line items]
Other financial liabilities (except for finance leases)	147,473	273,079
Finance leases	3,467	7,489
Lease liability for right-of-use asset	38,788
Bonds	157,516	153,287
Accounts payables to related parties	21,747	21,849
Other accounts payables (except non-financial liabilities)	2,505	17,777
Other non-financial liabilities	52	61
Derivative financial liabilities undiscounted cash flows	371,548	473,542
Liquidity risk [member] | Within 2 to 5 years [member]
Disclosure Of Undiscounted Cash Flows Financial Liabilities [line items]
Other financial liabilities (except for finance leases)	177,018	129,233
Finance leases	13,346	14,094
Lease liability for right-of-use asset	31,167
Bonds	358,461	355,667
Other accounts payables (except non-financial liabilities)	194,908	338,627
Derivative financial liabilities undiscounted cash flows	774,900	837,621
Liquidity risk [member] | Over 5 years [member]
Disclosure Of Undiscounted Cash Flows Financial Liabilities [line items]
Other financial liabilities (except for finance leases)		41,577
Lease liability for right-of-use asset	7,603
Bonds	1,077,960	1,174,404
Accounts payables to related parties	836
Derivative financial liabilities undiscounted cash flows	S/ 1,086,399	S/ 1,215,981

Financial Risk Management - S_5

Financial Risk Management - Schedule of Information About Gearing Ratio (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Gearing Ratio [abstract]
Total financial liabilities and bonds	S/ 1,723,108	S/ 2,139,714
Less: Cash and cash equivalent	(948,978)	(801,140)	S/ (626,180)
Net debt	774,130	1,338,574
Total equity	1,876,085	2,489,931	S/ 2,589,078	S/ 2,489,737
Total capital	S/ 2,650,215	S/ 3,828,505
Gearing ratio	0.29%	0.35%

Financial Risk Management - S_6

Financial Risk Management - Schedule of Assets and Liabilities Measured at Fair Value (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financial liabilities
Derivatives used for hedging	S/ 1,723,108	S/ 2,139,714
Level 2 of fair value hierarchy [member] | Derivatives used for hedging [member]
Financial liabilities
Derivatives used for hedging	S/ 52	S/ 61

Critical Accounting Estimates_3

Critical Accounting Estimates And Judgments - Summary of Sensitivity Analysis Based on 10% Increase/Decrease in Assumptions of Gross Margin, Discount Rate, Terminal Growth Rate (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill [member] | Engineering and Construction [member]
Disclosure Of Sensitivity Analysis [line items]
Effect of ten percent decrease in assumptions of gross margin on percentage of recoverable amount, percent	(25.54%)	0.51%
Effect of ten percent decrease in assumptions of discount rate on percentage of recoverable amount, percent	(4.30%)	39.19%
Effect of ten percent decrease in assumptions of terminal growth rate on percentage of recoverable amount, percent	(16.31%)	18.48%
Effect of ten percent increase in assumptions of gross margin on percentage of recoverable amount, percent	(4.25%)	41.12%
Effect of ten percent increase in assumptions of discount rate on percentage of recoverable amount, percent	(23.09%)	6.65%
Effect of ten percent increase in assumptions of terminal growth rate on percentage of recoverable amount, percent	(13.38%)	23.30%
Goodwill [member] | Electromechanical [member]
Disclosure Of Sensitivity Analysis [line items]
Effect of ten percent decrease in assumptions of gross margin on percentage of recoverable amount, percent	35.63%	(9.73%)
Effect of ten percent decrease in assumptions of discount rate on percentage of recoverable amount, percent	48.89%	29.36%
Effect of ten percent decrease in assumptions of terminal growth rate on percentage of recoverable amount, percent	42.36%	12.90%
Effect of ten percent increase in assumptions of gross margin on percentage of recoverable amount, percent	52.97%	38.89%
Effect of ten percent increase in assumptions of discount rate on percentage of recoverable amount, percent	39.92%	2.97%
Effect of ten percent increase in assumptions of terminal growth rate on percentage of recoverable amount, percent	46.32%	16.34%
Trademark [member] | Morelco S.A.S. [member]
Disclosure Of Sensitivity Analysis [line items]
Effect of ten percent decrease in assumptions of revenue growth rate on percentage of recoverable amount, percent	22.14%	75.00%
Effect of ten percent increase in assumptions of revenue growth rate on percentage of recoverable amount, percent	60.11%	116.27%
Effect of ten percent decrease in assumptions of discount rate on percentage of recoverable amount, percent	63.02%	126.00%
Effect of ten percent decrease in assumptions of terminal growth rate on percentage of recoverable amount, percent	37.49%	91.70%
Effect of ten percent increase in assumptions of discount rate on percentage of recoverable amount, percent	23.56%	72.33%
Effect of ten percent increase in assumptions of terminal growth rate on percentage of recoverable amount, percent	44.02%	99.82%
Trademark [member] | Vial y Vives-DSD [member]
Disclosure Of Sensitivity Analysis [line items]
Effect of ten percent decrease in assumptions of revenue growth rate on percentage of recoverable amount, percent	110.69%	27.40%
Effect of ten percent increase in assumptions of revenue growth rate on percentage of recoverable amount, percent	72.38%	55.71%
Effect of ten percent decrease in assumptions of discount rate on percentage of recoverable amount, percent	78.72%	29.54%
Effect of ten percent decrease in assumptions of terminal growth rate on percentage of recoverable amount, percent	88.07%	38.99%
Effect of ten percent increase in assumptions of discount rate on percentage of recoverable amount, percent	106.64%	55.99%
Effect of ten percent increase in assumptions of terminal growth rate on percentage of recoverable amount, percent	95.20%	44.26%

Critical Accounting Estimates_4

Critical Accounting Estimates and Judgments - Additional Information (Detail) S/ in Millions	12 Months Ended
	Dec. 31, 2019PEN (S/)Well	Dec. 31, 2018PEN (S/)Well
Disclosure of critical accounting estimates and judgments [line items]
Maximum exposure to tax contingencies	S/ 71.4	S/ 15.7
Percentage of increase/ decrease in Group's gross margins considered for sensitivity analysis	10.00%	10.00%
Pre-tax discount rate used for present value calculation, bond rate period description	3, 5 and 30-year rate used on U.S. bonds
Period to initiate legal actions	8 years
Recovery percent of legal action amount	50.00%
Block one [member]
Disclosure of critical accounting estimates and judgments [line items]
Pre-tax discount rate used for present value calculation	1.58%	2.46%
Block five [member]
Disclosure of critical accounting estimates and judgments [line items]
Pre-tax discount rate used for present value calculation	1.66%	2.51%
Block III [member]
Disclosure of critical accounting estimates and judgments [line items]
Pre-tax discount rate used for present value calculation	2.33%	2.98%
Block IV [member]
Disclosure of critical accounting estimates and judgments [line items]
Pre-tax discount rate used for present value calculation	2.33%	2.98%
Gasoducto Sur Peruano [member]
Disclosure of critical accounting estimates and judgments [line items]
Percentage of Net Carrying Amount (NCA) of the Concession assets	72.25%
Bottom of range [member] | Viva GyM S.A. [member]
Disclosure of critical accounting estimates and judgments [line items]
Percentage of voting rights held in subsidiaries	30.00%
Top of range [member] | Viva GyM S.A. [member]
Disclosure of critical accounting estimates and judgments [line items]
Percentage of voting rights held in subsidiaries	50.00%
Parent company operation [member] | Promotora Larcomar S.A. [member]
Disclosure of critical accounting estimates and judgments [line items]
Percentage of equity interest in subsidiaries	46.55%	46.55%
Talara, Piura [member]
Disclosure of critical accounting estimates and judgments [line items]
Number of wells closed | Well	189	158
Present value of estimated provision for closure of wells	S/ 50.1	S/ 20.3

Critical Accounting Estimates_5

Critical Accounting Estimates and Judgments - Summary of Sensitivity Analysis Performed Considering a 10% Increase/Decrease in Group's Gross Margins (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Sensitivity Analysis [line items]
Sales	S/ 2,411,880	S/ 1,961,100	S/ 2,214,108
Gross profit	441,763	674,489	502,452
Profit loss before tax	(474,726)	133,948	45,112
Sensitivity analysis [member]
Disclosure Of Sensitivity Analysis [line items]
Sales	2,411,880	1,961,100	2,214,108
Gross profit	S/ 60,317	S/ 32,685	S/ 106,902
Percentage of gross profit	2.50%	1.67%	4.83%
Percentage of gross profit, Plus 10%	2.75%	1.84%	5.31%
Increase in profit before income tax	S/ 6,010	S/ 3,399	S/ 10,667
Profit loss before tax	S/ 66,327	S/ 36,084	S/ 117,569
Profit loss before tax, Less 10%	2.25%	1.50%	4.35%
Decrease in profit before income tax	S/ (6,010)	S/ (3,399)	S/ (10,667)
Profit loss before tax on ten percentage decrease in gross margin	S/ 54,307	S/ 29,286	S/ 96,235

Interests in Other Entities - S

Interests in Other Entities - Summary of Principal Direct and Indirect Subsidiaries Classified by Operating Segment (Detail)	12 Months Ended
	Dec. 31, 2019
Engineering and Construction [member] | GyM S.A. [member]
Disclosure of subsidiaries [line items]
Name	GyM S.A.
Country	Peru, and Colombia
Economic activity	Civil construction, electro-mechanic assembly, buildings management and implementing housing development projects and other related services.
Engineering and Construction [member] | GyM Chile S.p.A. [member]
Disclosure of subsidiaries [line items]
Name	GyM Chile S.p.A.
Country	Chile
Economic activity	Investment funds, investment companies and similar financial entities.
Engineering and Construction [member] | Vial y Vives-DSD S.A. [member]
Disclosure of subsidiaries [line items]
Name	Vial y Vives - DSD S.A.
Country	Chile
Economic activity	Construction engineering projects, civil construction and related technical consultancy, rental of agricultural machinery and equipment, forestry, construction and civil engineering without operator.
Engineering and Construction [member] | GMI S.A. [member]
Disclosure of subsidiaries [line items]
Name	GMI S.A.
Country	Peru, Mexico, and Bolivia
Economic activity	Advisory and consultancy services in engineering, carrying out studies and projects, managing projects and supervision of works.
Engineering and Construction [member] | Morelco S.A.S. [member]
Disclosure of subsidiaries [line items]
Name	Morelco S.A.S.
Country	Colombia and Ecuador
Economic activity	Providing construction and assembly services, supply of equipment and materials, operation and maintenance and engineering services in the specialties of mechanics, instrumentation and civil works.
Infrastructure [member] | GMP S.A. [member]
Disclosure of subsidiaries [line items]
Name	GMP S.A.
Country	Peru
Economic activity	Oil and oil by-products extraction, operation and exploration services, as well as providing storage and fuel dispatch services.
Infrastructure [member] | Oiltanking Andina Services S.A. [member]
Disclosure of subsidiaries [line items]
Name	Oiltanking Andina Services S.A.
Country	Peru
Economic activity	Operation of the gas processing plant of Pisco - Camisea.
Infrastructure [member] | Transportadora de Gas Natural Comprimido Andino S.A.C. [member]
Disclosure of subsidiaries [line items]
Name	Transportadora de Gas Natural Comprimido Andino S.A.C.
Country	Peru
Economic activity	Supply, process and market natural gas and its derivative products.
Infrastructure [member] | Concar S.A. [member]
Disclosure of subsidiaries [line items]
Name	Concar S.A.
Country	Peru
Economic activity	Highway and roads concessions operation and maintenance.
Infrastructure [member] | GyM Ferrovias S.A. [member]
Disclosure of subsidiaries [line items]
Name	GyM Ferrovias S.A.
Country	Peru
Economic activity	Concession for the operation of the public transportation system of Lima Metro (Metro de Lima Metropolitana).
Infrastructure [member] | Survial S.A. [member]
Disclosure of subsidiaries [line items]
Name	Survial S.A.
Country	Peru
Economic activity	Concession for constructing, operating and maintaining Section 1 of the “Southern Inter-oceanic” highway.
Infrastructure [member] | Norvial S.A. [member]
Disclosure of subsidiaries [line items]
Name	Norvial S.A.
Country	Peru
Economic activity	Concession for restoring, operating and maintaining the “Ancon - Huacho - Pativilca” section of the Panamericana Norte road.
Infrastructure [member] | Concesin Canchaque S.A. [member]
Disclosure of subsidiaries [line items]
Name	Concesion Canchaque S.A.C.
Country	Peru
Economic activity	Concession for operating and maintaining of the Buenos Aires – Canchaque provincial road highway.
Infrastructure [member] | Concesionaria Vía Expresa Sur S.A. [member]
Disclosure of subsidiaries [line items]
Name	Concesionaria Via Expresa Sur S.A.
Country	Peru
Economic activity	Concession for designing, constructing, operating and maintaining the Via Expresa - Paseo de la Republica in Lima.
Real estate [member] | Viva GyM S.A. [member]
Disclosure of subsidiaries [line items]
Name	VIVA GyM S.A.
Country	Peru
Economic activity	Developing and managing real estate projects directly or together with other partners.
Parent company operation [member] | Adexus S.A. [member]
Disclosure of subsidiaries [line items]
Name	Adexus S.A.
Country	Chile, Peru, Colombia and Ecuador
Economic activity	IT solutions services.
Parent company operation [member] | CAM Holding S.p.A. [member]
Disclosure of subsidiaries [line items]
Name	CAM Holding S.p.A.
Country	Chile
Economic activity	Investment company.
Parent company operation [member] | Qualys S.A. [Member]
Disclosure of subsidiaries [line items]
Name	Qualys S.A.
Country	Peru
Economic activity	Human, economic and technological services to the Group’s companies.
Parent company operation [member] | Promotora Larcomar S.A. [member]
Disclosure of subsidiaries [line items]
Name	Promotora Larcomar S.A.
Country	Peru
Economic activity	Building a hotel complex on a plot of land located in the district of Miraflores.
Parent company operation [member] | Promotores Asociados de Inmobiliarias S.A. [member]
Disclosure of subsidiaries [line items]
Name	Promotores Asociados de Inmobiliarias S.A.
Country	Peru
Economic activity	Operating in the real-estate industry and engaged in the development and sale of office premises in Peru.
Parent company operation [member] | Negocios del Gas S.A. [member]
Disclosure of subsidiaries [line items]
Name	Negocios del Gas S.A.
Country	Peru
Economic activity	Investment company for construction, operation, and maintenance of the pipeline system to transport natural gas and liquids.
Parent company operation [member] | Inversiones en Autopistas S.A.[member]
Disclosure of subsidiaries [line items]
Name	Inversiones en Autopistas S.A.
Country	Peru
Economic activity	Holding company of shares, participation or any other credit instrument or investment document.

Interests in Other Entities -_2

Interests in Other Entities - Summary of Group's Subsidiaries and Related Interests (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Engineering and Construction [member] | GyM S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	98.87%	98.24%
Percentage of common shares held by the Group (%)	98.87%	98.24%
Percentage of common shares held by non-controlling interests (%)	1.13%	1.76%
Engineering and Construction [member] | Morelco S.A.S. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares held by Subsidiaries (%)	70.00%	70.00%
Percentage of common shares held by the Group (%)	70.00%	70.00%
Percentage of common shares held by non-controlling interests (%)	30.00%	30.00%
Engineering and Construction [member] | GyM Chile S.p.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares held by Subsidiaries (%)	100.00%	94.49%
Percentage of common shares held by the Group (%)	100.00%	99.99%
Percentage of common shares held by non-controlling interests (%)		0.01%
Engineering and Construction [member] | Vial y Vives - DSD S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares held by Subsidiaries (%)	94.49%	94.49%
Percentage of common shares held by the Group (%)	94.49%	94.49%
Percentage of common shares held by non-controlling interests (%)	5.51%	5.51%
Engineering and Construction [member] | GMI S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	89.41%	89.41%
Percentage of common shares held by the Group (%)	89.41%	89.41%
Percentage of common shares held by non-controlling interests (%)	10.59%	10.59%
Engineering and Construction [member] | Ecologia Tecnologia Ambiental S.A.C.[member]
Disclosure of subsidiaries [line items]
Percentage of common shares held by Subsidiaries (%)	100.00%
Percentage of common shares held by the Group (%)	100.00%	99.99%
Percentage of common shares held by non-controlling interests (%)		0.01%
Engineering and Construction [member] | Gm Ingenieria y Construccin de CV [member]
Disclosure of subsidiaries [line items]
Percentage of common shares held by Subsidiaries (%)	99.00%
Percentage of common shares held by the Group (%)	99.00%	99.00%
Percentage of common shares held by non-controlling interests (%)	1.00%	1.00%
Engineering and Construction [member] | Gm ingeniera Bolivia S.R.L. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares held by Subsidiaries (%)	98.57%
Percentage of common shares held by the Group (%)	98.57%	99.00%
Percentage of common shares held by non-controlling interests (%)	1.43%	1.00%
Infrastructure [member] | GMP S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	95.00%	95.00%
Percentage of common shares held by the Group (%)	95.00%	95.00%
Percentage of common shares held by non-controlling interests (%)	5.00%	5.00%
Infrastructure [member] | Oiltanking Andina Services S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares held by Subsidiaries (%)	50.00%	50.00%
Percentage of common shares held by the Group (%)	50.00%	50.00%
Percentage of common shares held by non-controlling interests (%)	50.00%	50.00%
Infrastructure [member] | Transportadora de Gas Natural Comprimido Andino S.A.C. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares held by Subsidiaries (%)	99.93%	99.93%
Percentage of common shares held by the Group (%)	99.93%	99.93%
Percentage of common shares held by non-controlling interests (%)	0.07%	0.07%
Infrastructure [member] | Concar S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	100.00%	99.99%
Percentage of common shares held by the Group (%)	100.00%	99.99%
Percentage of common shares held by non-controlling interests (%)		0.01%
Infrastructure [member] | GyM Ferrovias S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	75.00%	75.00%
Percentage of common shares held by the Group (%)	75.00%	75.00%
Percentage of common shares held by non-controlling interests (%)	25.00%	25.00%
Infrastructure [member] | Survial S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	100.00%	99.99%
Percentage of common shares held by the Group (%)	100.00%	99.99%
Percentage of common shares held by non-controlling interests (%)		0.01%
Infrastructure [member] | Norvial S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	18.20%	67.00%
Percentage of common shares held by Subsidiaries (%)	48.80%
Percentage of common shares held by the Group (%)	67.00%	67.00%
Percentage of common shares held by non-controlling interests (%)	33.00%	33.00%
Infrastructure [member] | Concesin Canchaque S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	99.96%	99.96%
Percentage of common shares held by Subsidiaries (%)	0.04%
Percentage of common shares held by the Group (%)	100.00%	99.96%
Percentage of common shares held by non-controlling interests (%)		0.04%
Infrastructure [member] | Concesionaria Vía Expresa Sur S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	99.98%	99.98%
Percentage of common shares held by Subsidiaries (%)	0.02%	0.02%
Percentage of common shares held by the Group (%)	100.00%	100.00%
Real estate [member] | Viva GyM S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	56.22%	63.44%
Percentage of common shares held by Subsidiaries (%)	43.32%	36.10%
Percentage of common shares held by the Group (%)	99.54%	99.54%
Percentage of common shares held by non-controlling interests (%)	0.46%	0.46%
Parent company operation [member] | Qualys S.A ( Previously Generadora Arabesco S.A.) [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	100.00%	99.00%
Percentage of common shares held by the Group (%)	100.00%	99.00%
Percentage of common shares held by non-controlling interests (%)		1.00%
Parent company operation [member] | Promotora Larcomar S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	46.55%	46.55%
Percentage of common shares held by the Group (%)	46.55%	46.55%
Percentage of common shares held by non-controlling interests (%)	53.45%	53.45%
Parent company operation [member] | Negocios del Gas S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	99.99%	99.99%
Percentage of common shares held by Subsidiaries (%)	0.01%	0.01%
Percentage of common shares held by the Group (%)	100.00%	100.00%
Parent company operation [member] | Agenera S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	99.00%	99.00%
Percentage of common shares held by Subsidiaries (%)	1.00%	1.00%
Percentage of common shares held by the Group (%)	100.00%	100.00%
Parent company operation [member] | Inversiones en Autopistas S.A.[member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	1.00%	100.00%
Percentage of common shares held by Subsidiaries (%)	99.00%
Percentage of common shares held by the Group (%)	100.00%
Parent company operation [member] | CAM Holding S.p.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	100.00%	100.00%
Percentage of common shares held by the Group (%)	100.00%	100.00%
Parent company operation [member] | Adexus S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	100.00%	99.99%
Percentage of common shares held by Subsidiaries (%)		0.01%
Percentage of common shares held by the Group (%)	100.00%	100.00%

Interests in Other Entities - A

Interests in Other Entities - Additional Information (Detail) - PEN (S/) S/ in Millions	1 Months Ended
	Dec. 31, 2019	Jun. 30, 2018
Adexus S.A. [member]
Disclosure of subsidiaries [line items]
Increase in proportion of ownership interest in subsidiary		100.00%
Viva GyM S.A. [member]
Disclosure of subsidiaries [line items]
Supplementary premium capitalize	S/ 65.3
Returns of contributions	S/ 82.3
Percentage of common shares directly held by Parent (%)	56.20%
Percentage of common shares held by Subsidiaries (%)	43.30%
Capital increase for monetary contributions	S/ 146.1
Percentage of common shares held by the Group (%)	98.90%
Viva GyM S.A. [member] | Previously stated [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	63.40%
Percentage of common shares held by Subsidiaries (%)	36.10%
Percentage of common shares held by the Group (%)	98.20%

Interests in Other Entities -_3

Interests in Other Entities - Summary of Group's Subsidiaries Non-controlling Interests (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	S/ 398,275	S/ 401,571
Viva GyM S.A. and subsidiaries [member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	168,839	168,612
GyM S.A. and subsidiaries [member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	61,569	67,639
Norvial S.A. [member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	63,031	65,918
GMP S.A. [member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	24,413	23,424
GyM Ferrovias S.A. [member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	77,564	55,986
Promotora Larcomar S.A. [member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	3,058	13,121
Others [member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	S/ (199)	S/ 6,871

Interests in Other Entities -_4

Interests in Other Entities - Summarized Financial Information of Subsidiaries With Material Non-controlling Interests (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of summarized financial information [line items]
Assets	S/ 3,070,669	S/ 3,233,254
Liabilities	(2,680,846)	(2,891,614)
Assets	3,333,795	4,197,142	S/ 4,775,724
Liabilities	(1,847,533)	(2,048,851)
Revenue	4,085,004	3,899,462	4,014,013
Profit (loss) before income tax	(474,726)	133,948	45,112
Income tax expense	(319,957)	(113,318)	(46,305)
Profit (loss) for the period	(838,642)	57,415	209,238
Discontinued operations	(42,613)	63,736	206,348
Other comprehensive income	(8,620)	14,294	(8,280)
Total comprehensive income for the year	(847,262)	71,709	200,958
Net cash provided from operating activities	592,937	279,273	491,164
Net cash (applied to) provided from investing activities	(130,828)	137,855	348,870
Net cash (applied to) provided from financing activities	(293,849)	(299,923)	(777,661)
(Decrease) increase in cash and cash equivalents, net	168,260	117,205	62,373
Cash and cash equivalents at the beginning of the year	801,140	626,180
Cash and cash equivalents at the end of the year	948,978	801,140	626,180
Viva GyM S.A. and subsidiaries [member]
Disclosure of summarized financial information [line items]
Assets	591,402	720,976
Liabilities	(263,592)	(310,132)
Current net assets (liabilities)	327,810	410,844
Assets	121,529	98,504
Liabilities	(37,851)	(37,154)
Non-current net assets (liabilities)	83,678	61,350
Net assets	411,488	472,194
Revenue	264,401	630,130
Profit (loss) before income tax	30,729	226,945
Income tax expense	(7,000)	(69,166)
Profit (loss) for the period	23,729	157,779
Total comprehensive income for the year	23,729	157,779
Dividends paid to non-controlling interest (Note 35-d)		84,870
Net cash provided from operating activities	28,791	259,992
Net cash (applied to) provided from investing activities	(2,613)	(8,460)
Net cash (applied to) provided from financing activities	(58,722)	(255,979)
(Decrease) increase in cash and cash equivalents, net	(32,544)	(4,447)
Cash and cash equivalents at the beginning of the year	93,262	97,709
Cash and cash equivalents at the end of the year	60,718	93,262	97,709
GyM S.A. and subsidiaries [member]
Disclosure of summarized financial information [line items]
Assets	1,232,486	1,262,588
Liabilities	(1,491,747)	(1,467,953)
Current net assets (liabilities)	(259,261)	(205,365)
Assets	1,100,218	980,653
Liabilities	(486,924)	(413,026)
Non-current net assets (liabilities)	613,294	567,627
Net assets	354,033	362,262
Revenue	2,279,786	1,704,998
Profit (loss) before income tax	(116,081)	(154,452)
Income tax expense	(30,843)	18,559
Profit (loss) for the period	(146,924)	(135,893)
Discontinued operations		44,096
Other comprehensive income	(7,436)	(14,061)
Total comprehensive income for the year	(154,360)	(105,858)
Dividends paid to non-controlling interest (Note 35-d)		4,241
Net cash provided from operating activities	(25,502)	148,754
Net cash (applied to) provided from investing activities	(20,173)	233,150
Net cash (applied to) provided from financing activities	209,514	(388,836)
(Decrease) increase in cash and cash equivalents, net	163,839	(6,932)
Cash and cash equivalents at the beginning of the year	172,628	179,560
Cash and cash equivalents at the end of the year	336,467	172,628	179,560
Norvial S.A. [member]
Disclosure of summarized financial information [line items]
Assets	84,889	109,778
Liabilities	(53,715)	(66,506)
Current net assets (liabilities)	31,174	43,272
Assets	442,186	462,739
Liabilities	(282,358)	(306,261)
Non-current net assets (liabilities)	159,828	156,478
Net assets	191,002	199,750
Revenue	272,679	163,117
Profit (loss) before income tax	24,067	21,104
Income tax expense	(6,815)	(3,885)
Profit (loss) for the period	17,252	17,219
Total comprehensive income for the year	17,252	17,219
Dividends paid to non-controlling interest (Note 35-d)	8,580	8,184
Net cash provided from operating activities	12,514	70,939
Net cash (applied to) provided from investing activities	(33)	(2)
Net cash (applied to) provided from financing activities	(46,045)	(43,536)
(Decrease) increase in cash and cash equivalents, net	(33,564)	27,401
Cash and cash equivalents at the beginning of the year	99,850	72,449
Cash and cash equivalents at the end of the year	66,286	99,850	72,449
GyM Ferrovias S.A. [member]
Disclosure of summarized financial information [line items]
Assets	449,180	534,148
Liabilities	(93,879)	(563,081)
Current net assets (liabilities)	355,301	(28,933)
Assets	623,033	974,688
Liabilities	(668,080)	(716,946)
Non-current net assets (liabilities)	(45,047)	257,742
Net assets	310,254	228,809
Revenue	397,853	577,993
Profit (loss) before income tax	121,079	116,822
Income tax expense	(39,634)	(35,524)
Profit (loss) for the period	81,445	81,298
Total comprehensive income for the year	81,445	81,298
Net cash provided from operating activities	379,882	(161,318)
Net cash (applied to) provided from investing activities	2,845	1,928
Net cash (applied to) provided from financing activities	(273,009)	189,495
(Decrease) increase in cash and cash equivalents, net	109,718	30,105
Cash and cash equivalents at the beginning of the year	191,178	161,073
Cash and cash equivalents at the end of the year	S/ 300,896	S/ 191,178	S/ 161,073

Interests in Other Entities -_5

Interests in Other Entities - Summary of Group's Public Services Concessions (Detail) S/ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Survial S.A. [member]
Disclosure of detailed information about service concession arrangements [line items]
Description	This company operates and maintains a 750 km road from the San Juan de Marcona port to Urcos, Peru, which is connected to an interoceanic road. The road has five toll stations and three weigh stations.
Estimated investment		$ 99
Consideration	Transaction secured by the Peruvian Government involving from annual payments for the maintenance and operation of the road, which is in charge of the Peruvian Ministry of Transport and Communications (MTC).
Ordinary shares held	99.90%	99.90%
Accounting model	Financial asset
Concesin Canchaque S.A. [member]
Disclosure of detailed information about service concession arrangements [line items]
Description	This company operates and periodically maintains a 78 km road which connects the towns of Buenos Aires and Canchaque, in Peru. The road has one toll station.
Estimated investment		$ 31	$ 29
Consideration	Transaction secured by the Peruvian Government regardless the traffic volume. Revenue is secured by an annual minimum amount of US$0.3 million.
Ordinary shares held	99.96%	99.96%
Accounting model	Financial asset
La Chira S.A. [member]
Disclosure of detailed information about service concession arrangements [line items]
Description	Designing, financing, constructing, operating and maintaining project called “Planta de Tratamiento de Aguas Residuales y Emisario Submarino La Chira”. The Project will treat approximately 25% of wastewaters in Lima.
Estimated investment | S/	S/ 250
Consideration	Transaction secured by the Peruvian Government consisting of monthly and quarterly payments settled by Sedapal´s collection trust.
Ordinary shares held	50.00%	50.00%
Accounting model	Financial asset
GyM Ferrovias S.A. [member]
Disclosure of detailed information about service concession arrangements [line items]
Description	Concession for the operation of Line 1 of Lima Metro, Peru’s only urban railway system in Lima city, which includes (i) operation and maintenance of the existing trains (24 initial investment trains and 20 additional trains), (ii) operation and maintenance of the railway system (railway and infrastructure).
Estimated investment | S/	S/ 642
Consideration	Transaction secured by the Peruvian Government involving a quarterly payment received from MTC based on km travelled per train.
Ordinary shares held	75.00%	75.00%
Accounting model	Financial asset
Norvial S.A. [member]
Disclosure of detailed information about service concession arrangements [line items]
Description	The Company operates and maintains the highway that connects Lima to the northwest of Peru. This 183 km road known as Red Vial 5 runs from the cities of Ancon to Pativilca and has three toll stations.
Estimated investment		$ 187	$ 152
Consideration	From users (self-financed concession; revenue is derived from collection of tolls).
Ordinary shares held	67.00%	67.00%
Accounting model	Intangible
Via Expresa Sur S.A. [member]
Disclosure of detailed information about service concession arrangements [line items]
Description	The Company obtained the concession for designing, financing, building, operating and maintaining the infrastructure associated with the Via Expresa Sur Project. This project involves the second stage expansion of the Via Expresa - Paseo de la Republica,between Republica de Panama Avenue and and Panamericana highway.
Estimated investment		$ 197
Consideration	The contract gives the right of collection from users; however the Peruvian Government shall pay the difference when the operating revenue obtained is below US$18 million during the first two years and US$19.7 million from the third year to the fifteenth year of the effective period of the financing, with a ceiling of US$10 million. In June 2017, the contract was suspended temporarily for one year by agreement between the Concessionaire and the grantor. The suspension was extended until June 2020.
Ordinary shares held	99.98%	99.98%
Accounting model	Bifurcated

Interests on Other Entities - S

Interests on Other Entities - Summary of Group's Major Joint Operations (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Concesionaria La Chira S.A. [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio CDEM [member]
Disclosure of joint operations [line items]
Percentage of interest	85.00%	85.00%	85.00%
Consorcio Huacho Pativilca [member]
Disclosure of joint operations [line items]
Percentage of interest	67.00%	67.00%	67.00%
Consorcio GyM Conciviles [member]
Disclosure of joint operations [line items]
Percentage of interest	67.00%	67.00%	67.00%
Consorcio AMDP norte [member]
Disclosure of joint operations [line items]
Percentage of interest		50.00%	50.00%
Consorcio Chicama Ascope [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio Constructor Alto Cayma [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio Energia y Vapor [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio Ermitano [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio GyM Sade Skanska [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio GyM-OSSA [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%
Consorcio GyM-Stracon [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%
Consorcio HV GyM [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio La Chira [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio Lima Actividades Comerciales Sur [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio Lima Actividades Sur [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio Menegua [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio para la Atencion y Mantenimiento de Ductos [member]
Disclosure of joint operations [line items]
Percentage of interest		40.00%	40.00%
Consorcio Rio Mantaro [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio Rio Urubamba [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio TNT Vial y Vives - DSD Chile LTDA [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Constructora Incolur DSD Limitada [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio Alto Cayma [member]
Disclosure of joint operations [line items]
Percentage of interest	49.00%	49.00%	49.00%
Consorcio La Gloria [member]
Disclosure of joint operations [line items]
Percentage of interest	49.00%	49.00%	49.00%
Consorcio Norte Pachacutec [member]
Disclosure of joint operations [line items]
Percentage of interest	49.00%	49.00%	49.00%
Consorcio Italo Peruano [member]
Disclosure of joint operations [line items]
Percentage of interest	48.00%	48.00%	48.00%
Consorcio Vial Quinua [member]
Disclosure of joint operations [line items]
Percentage of interest	46.00%	46.00%	46.00%
Consorcio Constructor Ductos del Sur [member]
Disclosure of joint operations [line items]
Percentage of interest	29.00%	29.00%	29.00%
Consorcio Constructor Chavimochic [member]
Disclosure of joint operations [line items]
Percentage of interest	27.00%	27.00%	27.00%
Consorcio Vial ICAPAL [member]
Disclosure of joint operations [line items]
Percentage of interest	10.00%	10.00%	10.00%
Consorcio Terminales [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Terminales del Peru [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio Ancon-Pativilca [member]
Disclosure of joint operations [line items]
Percentage of interest	67.00%	67.00%	67.00%
Consorcio Peruano de Conservacion [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	50.00%	50.00%
Consorcio Manperan [member]
Disclosure of joint operations [line items]
Percentage of interest	67.00%	67.00%	67.00%
Consorcio Vial Sierra [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	100.00%	50.00%
Consorcio Vial Ayahuaylas [member]
Disclosure of joint operations [line items]
Percentage of interest	99.00%	99.00%	99.00%
Consorcio Vial Sullana [member]
Disclosure of joint operations [line items]
Percentage of interest	99.00%	99.00%	99.00%
Consorcio Vial del Sur [member]
Disclosure of joint operations [line items]
Percentage of interest	99.00%	99.00%	99.00%
Consorcio Panorama [member]
Disclosure of joint operations [line items]
Percentage of interest			35.00%
Consorcio vial la concordia [member]
Disclosure of joint operations [line items]
Percentage of interest	88.00%	88.00%	88.00%
Consorcio GMI Haskoningdhv [Member]
Disclosure of joint operations [line items]
Percentage of interest	70.00%	70.00%
Consorcio Supervisor Ilo [member]
Disclosure of joint operations [line items]
Percentage of interest	55.00%	55.00%	55.00%
Consorcio Poyry-GMI [member]
Disclosure of joint operations [line items]
Percentage of interest	40.00%	40.00%	40.00%
Consorcio Internacional Supervision Valle Sagrado [member]
Disclosure of joint operations [line items]
Percentage of interest	33.00%	33.00%	33.00%
Consorcio Ecotec GMI PIM [Member]
Disclosure of joint operations [line items]
Percentage of interest	30.00%	30.00%
Consorcio Ribereo Chinchaycamac [Member]
Disclosure of joint operations [line items]
Percentage of interest	40.00%

Segment Reporting- Additional I

Segment Reporting- Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of operating segments [line items]
Number of External customer that represents 10% or more of the Group's revenue	10.00%
Number of major customers [member]
Disclosure of operating segments [line items]
Number of External customer that represents 10% or more of the Group's revenue	0.00%
Foreign countries [member]
Disclosure of operating segments [line items]
Percentage of revenues derived from foreign operations	14.00%	20.30%	10.60%

Segment Reporting - Disclosure

Segment Reporting - Disclosure of Profit before Income Tax Reconciles to EBITDA (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of operating segments [abstract]
Net profit (loss)	S/ (838,642)	S/ 57,415	S/ 209,238
Financial income and expenses	157,053	197,057	137,035
Income tax	319,957	113,318	46,305
Depreciation and amortization	202,630	189,509	179,725
EBITDA	S/ (159,002)	S/ 557,299	S/ 572,303

Segment Reporting - Disclosur_2

Segment Reporting - Disclosure of Detailed Information about EBITDA for Each Segment (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Schedule Of Breakdown By Operating Segments [line items]
EBITDA	S/ (159,002)	S/ 557,299	S/ 572,303
Engineering and Construction [member]
Schedule Of Breakdown By Operating Segments [line items]
EBITDA	2,885	19,243	119,987
Infrastructure [member]
Schedule Of Breakdown By Operating Segments [line items]
EBITDA	355,296	411,502	300,935
Real estate [member]
Schedule Of Breakdown By Operating Segments [line items]
EBITDA	76,239	240,991	177,286
Parent company operations [member]
Schedule Of Breakdown By Operating Segments [line items]
EBITDA	(1,077,259)	(27,803)	125,938
Elimination of intersegment amounts [member]
Schedule Of Breakdown By Operating Segments [line items]
EBITDA	S/ 483,837	S/ (86,634)	S/ (151,843)

Segment Reporting - Summary of

Segment Reporting - Summary of Breakdown by Operating Segments (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Schedule Of Breakdown By Operating Segments [line items]
Revenue	S/ 4,085,004	S/ 3,899,462	S/ 4,014,013
Elimination of intersegment amounts [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue	(651,492)	S/ (636,882)	S/ (483,405)
Annual Backlog Two Thousand Nineteen [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue	4,631,981
Annual Backlog Two Thousand Nineteen [member] | Engineering and Construction [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue	3,018,822
Annual Backlog Two Thousand Nineteen [member] | Infrastructure [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue	1,837,305
Annual Backlog Two Thousand Nineteen [member] | Real estate [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue	209,893
Annual Backlog Two Thousand Nineteen [member] | Elimination of intersegment amounts [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue	S/ (434,039)

Segment Reporting - Disclosur_3

Segment Reporting - Disclosure of Detailed Information About Operating Segments Financial Position (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Assets.-
Cash and cash equivalent	S/ 948,978	S/ 801,140	S/ 626,180
Trade accounts receivables, net	821,737	1,007,828
Work in progress, net	49,457	28,538
Accounts receivable from related parties	36,658	34,903
Other accounts receivable	444,500	588,451
Inventories, net	552,573	514,047
Prepaid expenses	11,348	10,549
Current assets before non-current assets classified as held for sale	2,865,251	2,985,456
Non-current assets classified as held for sale	205,418	247,798
Total current assets	3,070,669	3,233,254
Long-term trade accounts receivable, net	753,202	1,020,067
Long-term work in progress, net	23,117	32,212
Long-term accounts receivable from related parties	546,941	778,226
Prepaid expenses	27,934	33,697
Other long-term accounts receivable	300,323	302,957
Investments in associates and joint ventures	37,035	257,765
Investment property	28,326	29,133
Property, plant and equipment, net	443,870	470,554	865,735	S/ 1,113,599
Intangible assets, net	853,315	847,095	940,070	S/ 960,286
Right-of-use assets, net	78,813
Deferred income tax asset	240,919	425,436
Total non-current assets	3,333,795	4,197,142	S/ 4,775,724
Total assets	6,404,464	7,430,396
LIABILITIES AND EQUITY
Borrowings	454,260	826,474
Bonds	44,737	39,167
Trade accounts payable	1,136,121	1,079,531
Accounts payable to related parties	38,916	55,941
Current income tax	47,999	25,807
Other accounts payable	635,305	632,669
Provisions	113,483	6,197
Non-current liabilities classified as held for sale	210,025	225,828
Total current liabilities	2,680,846	2,891,614
Borrowings	344,806	376,198
Long-term bonds	879,305	897,875
Other long-term accounts payable	273,101	574,110
Long-term accounts payable to related parties	22,583	21,849
Provisions	214,952	103,411
Derivative financial instruments	52	61
Deferred income tax liability	112,734	75,347
Total non-current liabilities	1,847,533	2,048,851
Total liabilities	4,528,379	4,940,465
Equity attributable to controlling interest in the Company	1,477,810	2,088,360
Non-controlling interest	398,275	401,571
Total liabilities and equity	6,404,464	7,430,396
Parent company operations [member]
Assets.-
Cash and cash equivalent	31,847	129,269
Trade accounts receivables, net	985	1,068
Work in progress, net		3,576
Accounts receivable from related parties	99,794	98,308
Other accounts receivable	27,274	49,160
Prepaid expenses	122	1,221
Current assets before non-current assets classified as held for sale	160,022	282,602
Non-current assets classified as held for sale	203,020	247,798
Total current assets	363,042	530,400
Long-term accounts receivable from related parties	552,687	744,655
Other long-term accounts receivable	59,844	52,645
Investments in associates and joint ventures	1,495,422	2,213,023
Property, plant and equipment, net	49,779	69,088
Intangible assets, net	19,490	23,514
Right-of-use assets, net	55,532
Deferred income tax asset	20,752	218,201
Total non-current assets	2,253,506	3,321,126
Total assets	2,616,548	3,851,526
LIABILITIES AND EQUITY
Borrowings	121,379	209,492
Trade accounts payable	33,488	55,968
Accounts payable to related parties	58,951	91,754
Current income tax	286	1,381
Other accounts payable	34,433	38,209
Provisions	82,580
Non-current liabilities classified as held for sale	210,025	225,828
Total current liabilities	541,142	622,632
Borrowings	190,671	268,478
Other long-term accounts payable	3,102	2,605
Long-term accounts payable to related parties	165,286	183,826
Provisions	68,474	51,055
Deferred income tax liability	243	1,054
Total non-current liabilities	427,776	507,018
Total liabilities	968,918	1,129,650
Equity attributable to controlling interest in the Company	1,644,707	2,708,803
Non-controlling interest	2,923	13,073
Total liabilities and equity	2,616,548	3,851,526
Elimination of intersegment amounts [member]
Assets.-
Accounts receivable from related parties	(312,535)	(379,747)
Other accounts receivable	2	2
Inventories, net	(11,601)	(15,444)
Current assets before non-current assets classified as held for sale	(324,134)	(395,189)
Total current assets	(324,134)	(395,189)
Long-term accounts receivable from related parties	(308,023)	(260,430)
Prepaid expenses	(510)	(509)
Other long-term accounts receivable		(2)
Investments in associates and joint ventures	(1,582,294)	(2,082,768)
Property, plant and equipment, net	(1,159)	(1,159)
Intangible assets, net	7,134	11,872
Right-of-use assets, net	(15,315)
Deferred income tax asset	5,176	5,963
Total non-current assets	(1,894,991)	(2,327,033)
Total assets	(2,219,125)	(2,722,222)
LIABILITIES AND EQUITY
Borrowings	(9,039)
Accounts payable to related parties	(309,190)	(363,595)
Total current liabilities	(318,229)	(363,595)
Borrowings	(7,783)
Long-term accounts payable to related parties	(310,161)	(276,676)
Total non-current liabilities	(317,944)	(276,676)
Total liabilities	(636,173)	(640,271)
Equity attributable to controlling interest in the Company	(1,473,185)	(1,973,387)
Non-controlling interest	(109,767)	(108,564)
Total liabilities and equity	(2,219,125)	(2,722,222)
Operating segments [member] | Engineering and Construction [member]
Assets.-
Cash and cash equivalent	372,991	177,455
Trade accounts receivables, net	531,591	583,842
Work in progress, net	49,457	24,962
Accounts receivable from related parties	202,181	203,583
Other accounts receivable	327,977	386,467
Inventories, net	57,093	27,852
Prepaid expenses	6,812	3,825
Current assets before non-current assets classified as held for sale	1,548,102	1,407,986
Non-current assets classified as held for sale	2,398
Total current assets	1,550,500	1,407,986
Long-term trade accounts receivable, net	97,256	14,455
Long-term accounts receivable from related parties	290,966	254,660
Other long-term accounts receivable	113,879	77,028
Investments in associates and joint ventures	109,839	114,676
Investment property	1,450
Property, plant and equipment, net	186,589	205,678
Intangible assets, net	136,547	160,088
Right-of-use assets, net	5,638
Deferred income tax asset	176,740	166,624
Total non-current assets	1,118,904	993,209
Total assets	2,669,404	2,401,195
LIABILITIES AND EQUITY
Borrowings	180,535	232,409
Trade accounts payable	932,142	777,130
Accounts payable to related parties	206,907	179,351
Current income tax	18,451	5,898
Other accounts payable	441,271	389,896
Provisions	6,031	521
Total current liabilities	1,785,337	1,585,205
Borrowings	32,620	9,314
Other long-term accounts payable	222,887	357,146
Long-term accounts payable to related parties	120,255	8,880
Provisions	80,125	32,122
Deferred income tax liability	31,037	5,564
Total non-current liabilities	486,924	413,026
Total liabilities	2,272,261	1,998,231
Equity attributable to controlling interest in the Company	330,992	331,178
Non-controlling interest	66,151	71,786
Total liabilities and equity	2,669,404	2,401,195
Operating segments [member] | Energy infrastructure [member]
Assets.-
Cash and cash equivalent	53,118	34,816
Trade accounts receivables, net	63,402	54,350
Accounts receivable from related parties	369	492
Other accounts receivable	30,853	37,611
Inventories, net	32,366	18,823
Prepaid expenses	1,271	1,345
Current assets before non-current assets classified as held for sale	181,379	147,437
Total current assets	181,379	147,437
Prepaid expenses	887
Other long-term accounts receivable	63,649	63,797
Investments in associates and joint ventures	8,006	7,230
Property, plant and equipment, net	184,819	171,430
Intangible assets, net	244,901	183,614
Right-of-use assets, net	24,038
Deferred income tax asset	4,741	5,025
Total non-current assets	531,041	431,096
Total assets	712,420	578,533
LIABILITIES AND EQUITY
Borrowings	42,760	26,621
Trade accounts payable	67,444	49,254
Accounts payable to related parties	2,233	1,933
Current income tax	961	2,797
Other accounts payable	16,721	13,147
Provisions	18,459	5,412
Total current liabilities	148,578	99,164
Borrowings	116,218	87,166
Provisions	40,268	20,234
Derivative financial instruments	52	61
Deferred income tax liability	36,476	24,541
Total non-current liabilities	193,014	132,002
Total liabilities	341,592	231,166
Equity attributable to controlling interest in the Company	346,415	323,943
Non-controlling interest	24,413	23,424
Total liabilities and equity	712,420	578,533
Operating segments [member] | Toll roads infrastructure [member]
Assets.-
Cash and cash equivalent	123,020	168,460
Trade accounts receivables, net	44,513	78,013
Accounts receivable from related parties	43,852	40,820
Other accounts receivable	30,228	28,492
Inventories, net	7,109	9,206
Prepaid expenses	2,779	3,068
Current assets before non-current assets classified as held for sale	251,501	328,059
Total current assets	251,501	328,059
Long-term trade accounts receivable, net	36,273	33,380
Long-term work in progress, net	23,117	32,212
Long-term accounts receivable from related parties	836	39,341
Prepaid expenses	24,462	28,214
Other long-term accounts receivable	5,156	7,058
Property, plant and equipment, net	11,106	14,585
Intangible assets, net	443,420	466,153
Right-of-use assets, net	3,860
Deferred income tax asset	13,054	11,876
Total non-current assets	561,284	632,819
Total assets	812,785	960,878
LIABILITIES AND EQUITY
Borrowings	2,383	15,384
Bonds	28,995	25,745
Trade accounts payable	34,762	61,233
Accounts payable to related parties	35,554	46,099
Current income tax	3,710	1,398
Other accounts payable	53,987	72,823
Provisions	6,183
Total current liabilities	165,574	222,682
Borrowings	2,070	556
Long-term bonds	276,550	299,637
Other long-term accounts payable	15,989	31,477
Long-term accounts payable to related parties	836	1,167
Provisions	24,691
Deferred income tax liability	5,806	7,010
Total non-current liabilities	325,942	339,847
Total liabilities	491,516	562,529
Equity attributable to controlling interest in the Company	258,223	332,406
Non-controlling interest	63,046	65,943
Total liabilities and equity	812,785	960,878
Operating segments [member] | Transportation infrastructure [member]
Assets.-
Cash and cash equivalent	300,896	191,178
Trade accounts receivables, net	97,059	226,919
Accounts receivable from related parties	1,853	758
Other accounts receivable	18,548	31,012
Inventories, net	30,594	25,282
Prepaid expenses	231	874
Current assets before non-current assets classified as held for sale	449,181	476,023
Total current assets	449,181	476,023
Long-term trade accounts receivable, net	619,086	966,202
Prepaid expenses	2,307	5,152
Other long-term accounts receivable		64,817
Property, plant and equipment, net	841	1,586
Intangible assets, net	794	749
Right-of-use assets, net	5
Total non-current assets	623,033	1,038,506
Total assets	1,072,214	1,514,529
LIABILITIES AND EQUITY
Borrowings	5	209,463
Bonds	15,742	13,422
Trade accounts payable	28,508	104,652
Accounts payable to related parties	21,024	65,256
Current income tax	23,887	9,888
Other accounts payable	4,713	11,677
Total current liabilities	93,879	414,358
Long-term bonds	602,755	598,238
Other long-term accounts payable	2,176	154,756
Long-term accounts payable to related parties	22,583	81,207
Provisions	1,394
Deferred income tax liability	39,172	37,178
Total non-current liabilities	668,080	871,379
Total liabilities	761,959	1,285,737
Equity attributable to controlling interest in the Company	232,692	171,594
Non-controlling interest	77,563	57,198
Total liabilities and equity	1,072,214	1,514,529
Operating segments [member] | Water treatment infrastructure [member]
Assets.-
Cash and cash equivalent	6,388	6,700
Trade accounts receivables, net	1,168	598
Accounts receivable from related parties	0	9,930
Other accounts receivable	109	199
Prepaid expenses	133	135
Current assets before non-current assets classified as held for sale	7,798	17,562
Total current assets	7,798	17,562
Long-term accounts receivable from related parties	10,475
Prepaid expenses	788	840
Other long-term accounts receivable	7,346	7,346
Property, plant and equipment, net	153	109
Right-of-use assets, net	7
Deferred income tax asset	720	620
Total non-current assets	19,489	8,915
Total assets	27,287	26,477
LIABILITIES AND EQUITY
Borrowings	6
Trade accounts payable	132	121
Accounts payable to related parties		58
Current income tax		226
Other accounts payable	835	631
Total current liabilities	973	1,036
Other long-term accounts payable	2,106	1,656
Long-term accounts payable to related parties	23,784	23,445
Total non-current liabilities	25,890	25,101
Total liabilities	26,863	26,137
Equity attributable to controlling interest in the Company	424	340
Total liabilities and equity	27,287	26,477
Operating segments [member] | Real estate [member]
Assets.-
Cash and cash equivalent	60,718	93,262
Trade accounts receivables, net	83,019	63,038
Accounts receivable from related parties	1,144	60,759
Other accounts receivable	9,509	55,508
Inventories, net	437,012	448,328
Prepaid expenses		81
Current assets before non-current assets classified as held for sale	591,402	720,976
Total current assets	591,402	720,976
Long-term trade accounts receivable, net	587	6,030
Other long-term accounts receivable	50,449	30,268
Investments in associates and joint ventures	6,062	5,604
Investment property	26,876	29,133
Property, plant and equipment, net	11,742	9,237
Intangible assets, net	1,029	1,105
Right-of-use assets, net	5,048
Deferred income tax asset	19,736	17,127
Total non-current assets	121,529	98,504
Total assets	712,931	819,480
LIABILITIES AND EQUITY
Borrowings	116,231	133,105
Trade accounts payable	39,645	31,173
Accounts payable to related parties	23,437	35,085
Current income tax	704	4,219
Other accounts payable	83,345	106,286
Provisions	230	264
Total current liabilities	263,592	310,132
Borrowings	11,010	10,684
Other long-term accounts payable	26,841	26,470
Total non-current liabilities	37,851	37,154
Total liabilities	301,443	347,286
Equity attributable to controlling interest in the Company	137,542	193,483
Non-controlling interest	273,946	278,711
Total liabilities and equity	S/ 712,931	S/ 819,480

Segment Reporting - Disclosur_4

Segment Reporting - Disclosure of Detailed Information About Operating Segment Performance (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about operating segment performance [line items]
Revenue	S/ 4,085,004	S/ 3,899,462	S/ 4,014,013
Gross profit (loss)	441,763	674,489	502,452
Administrative expenses	(213,908)	(278,433)	(322,454)
Other income and expenses, net	(326,754)	(61,335)	(32,869)
Gain from the sale of investments		(7)	34,545
Operating (loss) profit	(98,899)	334,714	181,674
Financial expenses	(231,709)	(247,982)	(150,777)
Financial income	74,656	50,925	13,742
Share of profit or loss in associates and joint ventures	(218,774)	(3,709)	473
Profit (loss) before income tax	(474,726)	133,948	45,112
Income tax expense	(319,957)	(113,318)	(46,305)
(Loss) profit from continuing operations	(794,683)	20,630	(1,193)
Profit (loss) from discontinued operations	(43,959)	36,785	210,431
(Loss) profit for the year	(838,642)	57,415	209,238
(Loss) profit from attributable to:
Owners of the Company	(884,721)	(83,188)	148,738
Non-controlling interest	46,079	140,603	60,500
Profit (loss) for the period	(838,642)	57,415	209,238
Parent company operations [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	87,476	62,098	70,050
Gross profit (loss)	(2,168)	(10,564)	(37,771)
Administrative expenses	(40,402)	(62,890)	(100,968)
Other income and expenses, net	(305,749)	(47,779)	10,512
Gain from the sale of investments			(18,672)
Operating (loss) profit	(348,319)	(121,233)	(146,899)
Financial expenses	(101,914)	(115,077)	(81,310)
Financial income	73,832	31,752	35,431
Dividends	12,688
Share of profit or loss in associates and joint ventures	(711,962)	84,138	142,595
Profit (loss) before income tax	(1,075,675)	(112,076)	(50,183)
Income tax expense	(196,219)	22,867	44,032
(Loss) profit from continuing operations	(1,271,894)	(89,209)	(6,151)
Profit (loss) from discontinued operations	(42,857)	(3,709)	123,603
(Loss) profit for the year	(1,314,751)	(92,918)	117,452
(Loss) profit from attributable to:
Owners of the Company	(1,304,675)	(85,715)	125,182
Non-controlling interest	(10,076)	(7,203)	(7,730)
Profit (loss) for the period	(1,314,751)	(92,918)	117,452
Elimination of intersegment amounts [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	(651,492)	(636,882)	(483,405)
Gross profit (loss)	(49,637)	(15,612)	(43,795)
Administrative expenses	61,201	40,080	51,768
Other income and expenses, net	(921)	660	560
Gain from the sale of investments			4,215
Operating (loss) profit	10,643	25,128	12,748
Financial expenses	38,219	24,735	27,471
Financial income	(46,967)	(42,359)	(42,603)
Dividends	(12,688)
Share of profit or loss in associates and joint ventures	493,995	(100,811)	(175,144)
Profit (loss) before income tax	483,202	(101,651)	(177,528)
Income tax expense	(1,118)	(834)	(101)
(Loss) profit from continuing operations	482,084	(102,485)	(177,629)
Profit (loss) from discontinued operations	(1,102)	(3,602)	9,991
(Loss) profit for the year	480,982	(106,087)	(167,638)
(Loss) profit from attributable to:
Owners of the Company	480,766	(91,811)	(140,992)
Non-controlling interest	216	(14,276)	(26,646)
Profit (loss) for the period	480,982	(106,087)	(167,638)
Operating segments [member] | Engineering and Construction [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	2,797,326	1,960,863	2,331,907
Gross profit (loss)	98,362	62,095	176,473
Administrative expenses	(141,421)	(136,066)	(188,162)
Other income and expenses, net	9,937	(13,515)	(46,445)
Operating (loss) profit	(33,122)	(87,486)	(58,134)
Financial expenses	(74,171)	(82,861)	(46,655)
Financial income	5,643	15,122	8,491
Share of profit or loss in associates and joint ventures	(3,558)	11,366	30,982
Profit (loss) before income tax	(105,208)	(143,859)	(65,316)
Income tax expense	(35,457)	14,361	877
(Loss) profit from continuing operations	(140,665)	(129,498)	(64,439)
Profit (loss) from discontinued operations		44,096	76,837
(Loss) profit for the year	(140,665)	(85,402)	12,398
(Loss) profit from attributable to:
Owners of the Company	(137,110)	(86,857)	12,078
Non-controlling interest	(3,555)	1,455	320
Profit (loss) for the period	(140,665)	(85,402)	12,398
Operating segments [member] | Energy infrastructure [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	552,584	560,506	436,876
Gross profit (loss)	108,291	120,360	71,825
Administrative expenses	(24,230)	(20,898)	(15,854)
Other income and expenses, net	606	1,243	5,138
Operating (loss) profit	84,667	100,705	61,109
Financial expenses	(13,266)	(15,631)	(13,423)
Financial income	2,033	4,593	1,965
Share of profit or loss in associates and joint ventures	2,293	1,608	1,584
Profit (loss) before income tax	75,727	91,275	51,235
Income tax expense	(22,911)	(26,275)	(13,151)
(Loss) profit from continuing operations	52,816	65,000	38,084
(Loss) profit for the year	52,816	65,000	38,084
(Loss) profit from attributable to:
Owners of the Company	48,056	59,866	33,714
Non-controlling interest	4,760	5,134	4,370
Profit (loss) for the period	52,816	65,000	38,084
Operating segments [member] | Toll roads infrastructure [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	633,301	733,148	642,127
Gross profit (loss)	96,164	107,092	139,196
Administrative expenses	(28,623)	(35,626)	(32,453)
Other income and expenses, net	(47,998)	(11)	1,061
Operating (loss) profit	19,543	71,455	107,804
Financial expenses	(27,297)	(26,691)	(6,892)
Financial income	2,245	2,560	3,257
Profit (loss) before income tax	(5,509)	47,324	104,169
Income tax expense	(17,112)	(15,737)	(32,290)
(Loss) profit from continuing operations	(22,621)	31,587	71,879
(Loss) profit for the year	(22,621)	31,587	71,879
(Loss) profit from attributable to:
Owners of the Company	(28,270)	26,731	55,620
Non-controlling interest	5,649	4,856	16,259
Profit (loss) for the period	(22,621)	31,587	71,879
Operating segments [member] | Transportation infrastructure [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	397,853	586,329	365,771
Gross profit (loss)	119,464	122,567	48,696
Administrative expenses	(17,991)	(12,007)	(15,279)
Other income and expenses, net	(2,661)	31	5
Operating (loss) profit	98,812	110,591	33,422
Financial expenses	(10,948)	(20,604)	(8,000)
Financial income	33,215	35,147	3,606
Profit (loss) before income tax	121,079	125,134	29,028
Income tax expense	(39,634)	(38,017)	(9,544)
(Loss) profit from continuing operations	81,445	87,117	19,484
(Loss) profit for the year	81,445	87,117	19,484
(Loss) profit from attributable to:
Owners of the Company	61,084	65,338	14,613
Non-controlling interest	20,361	21,779	4,871
Profit (loss) for the period	81,445	87,117	19,484
Operating segments [member] | Water treatment infrastructure [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	3,555	3,270	3,152
Gross profit (loss)	500	592	445
Administrative expenses	(397)	(296)	(317)
Other income and expenses, net	12
Operating (loss) profit	115	296	128
Financial expenses	(12)	6	(50)
Financial income	826	554	26
Profit (loss) before income tax	929	856	104
Income tax expense	(506)	(517)	(228)
(Loss) profit from continuing operations	423	339	(124)
(Loss) profit for the year	423	339	(124)
(Loss) profit from attributable to:
Owners of the Company	423	339	(124)
Profit (loss) for the period	423	339	(124)
Operating segments [member] | Real estate [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	264,401	630,130	647,535
Gross profit (loss)	70,787	287,959	147,383
Administrative expenses	(22,045)	(50,730)	(21,189)
Other income and expenses, net	20,020	(1,971)	(3,700)
Gain from the sale of investments			49,002
Operating (loss) profit	68,762	235,258	171,496
Financial expenses	(42,320)	(11,859)	(21,918)
Financial income	3,829	3,556	3,569
Share of profit or loss in associates and joint ventures	458	(10)	456
Profit (loss) before income tax	30,729	226,945	153,603
Income tax expense	(7,000)	(69,166)	(35,900)
(Loss) profit from continuing operations	23,729	157,779	117,703
(Loss) profit for the year	23,729	157,779	117,703
(Loss) profit from attributable to:
Owners of the Company	(4,995)	28,921	48,647
Non-controlling interest	28,724	128,858	69,056
Profit (loss) for the period	S/ 23,729	S/ 157,779	S/ 117,703

Segment Reporting - Disclosur_5

Segment Reporting - Disclosure of Detailed Information About Segments by Geographical Area (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of geographical areas [line items]
Revenue	S/ 4,085,004	S/ 3,899,462	S/ 4,014,013
Non-current assets	3,333,795	4,197,142	4,775,724
Peru [member]
Disclosure of geographical areas [line items]
Revenue	3,454,959	3,347,540	3,589,048
Non-current assets	3,063,146	3,896,920	4,164,342
Chile [member]
Disclosure of geographical areas [line items]
Revenue	388,284	226,891	371,986
Non-current assets	146,891	142,383	407,152
Colombia [member]
Disclosure of geographical areas [line items]
Revenue	241,761	325,031	50,829
Non-current assets	S/ 123,758	S/ 157,839	203,203
Guyana [member]
Disclosure of geographical areas [line items]
Non-current assets			878
Bolivia [member]
Disclosure of geographical areas [line items]
Revenue			2,150
Non-current assets			S/ 149

Financial Instruments - Summary

Financial Instruments - Summary of Financial Assets and Liabilities by Category (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents	S/ 948,978	S/ 801,140	S/ 626,180
Accounts receivable from related parties	36,658	34,903
Lease liability for right-of-use asset	80,216
Bonds	924,042	937,042
Financial liabilities	1,723,108	2,139,714
Financial liabilities at amortised cost, category [member]
Disclosure of detailed information about financial instruments [line items]
Other financial liabilities	695,870	1,169,184
Finance leases	22,980	33,488
Lease liability for right-of-use asset	80,216
Bonds	924,042	937,042
Trade and other accounts payable (excluding non-financial liabilities)	1,364,131	1,453,933
Accounts payable to related parties	61,499	77,790
Financial liabilities	3,148,738	3,671,437
Financial liabilities hedging derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	52	61
Loans and receivables, category [member]
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents	948,978	801,140
Trade accounts receivable and other accounts receivable (excluding financial assets)	1,258,476	1,302,358
Financial assets related to concession agreements	748,365	1,227,994
Accounts receivable from related parties	36,658	813,129
Available-for-sale financial asset	S/ 2,992,477	S/ 4,144,621

Financial Instruments - Summa_2

Financial Instruments - Summary of Credit Quality of Financial Assets (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial assets [line items]
Cash and cash equivalents	S/ 948,978	S/ 801,140	S/ 626,180
Financial assets neither past due nor impaired [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	941,991	796,197
Financial assets neither past due nor impaired [member] | Banco de Crdito del Per [member] | A + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	302,743	350,403
Financial assets neither past due nor impaired [member] | Banco Continental [member] | A + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	186,238	114,067
Financial assets neither past due nor impaired [member] | Citibank [member] | A- [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	183,719	134,990
Financial assets neither past due nor impaired [member] | Banco Scotiabank [member] | A + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	64,101	73,039
Financial assets neither past due nor impaired [member] | Banco de la Nacion [member] | A- [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	56,085	23,766
Financial assets neither past due nor impaired [member] | Credicorp capital colombia [member] | AAA [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	44,338
Financial assets neither past due nor impaired [member] | Banco Interbank [member] | A- [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	41,681	14,075
Financial assets neither past due nor impaired [member] | JP Morgan [member] | AAA [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	17,853	257
Financial assets neither past due nor impaired [member] | Santander colombia [member] | AAA [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	15,183
Financial assets neither past due nor impaired [member] | Banco Scotiabank - Chile [member] | A + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	9,801
Financial assets neither past due nor impaired [member] | Banco Santander-Peru [member] | A + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	114	12,221
Financial assets neither past due nor impaired [member] | Banco Bogota [member] | BB+ [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	7,255	16,782
Financial assets neither past due nor impaired [member] | Banco Santander - Chile [member] | AAA [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	5,817	3,325
Financial assets neither past due nor impaired [member] | Banco de Crdito e Inversiones-Chile [member] | AA + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents		5,909
Financial assets neither past due nor impaired [member] | Others [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	7,017	8,312
Financial assets neither past due nor impaired [member] | Fondo de Inversion Alianza [member] | AA + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	S/ 46	S/ 39,051

Financial Instruments - Summa_3

Financial Instruments - Summary of Credit Quality of Customers (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Trade receivables [member]
Disclosure of internal credit grades [line items]
Credit exposure	S/ 1,574,939	S/ 2,027,895
Trade receivables [member] | New customers/related parties (less than 6 months) [member]
Disclosure of internal credit grades [line items]
Credit exposure	58,999	302,369
Trade receivables [member] | Existing customers/related parties (with more than 6 months of trade relationship) with no previous default history [member]
Disclosure of internal credit grades [line items]
Credit exposure	1,373,424	1,579,400
Trade receivables [member] | Existing customers/related parties (with more than 6 months of trade relationship) with previous default history [member]
Disclosure of internal credit grades [line items]
Credit exposure	142,516	146,126
Receivable from related parties [member] | Existing customers/related parties (with more than 6 months of trade relationship) with no previous default history [member]
Disclosure of internal credit grades [line items]
Credit exposure	S/ 583,599	S/ 813,129

Cash and Cash Equivalent- Summa

Cash and Cash Equivalent- Summary of Cash and Cash Equivalents (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Cash And Cash Equivalents [abstract]
Cash on hand	S/ 1,323	S/ 1,377
Remittances in-transit	5,664	3,566
Bank accounts	223,378	313,253
Escrow account	552,439	334,579
Time deposits	166,174	148,365
Total	S/ 948,978	S/ 801,140	S/ 626,180

Cash and Cash Equivalent- Sum_2

Cash and Cash Equivalent- Summary of Cash and Cash Equivalents - (Parenthetical) (Detail) - PEN (S/) S/ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of cash and cash equivalents [line items]
Time deposit maturity period	90 days
GyM Ferrovias S.A. [member]
Disclosure of cash and cash equivalents [line items]
Reserve fund for bond payments	S/ 181	S/ 133
Norvial S.A. [member]
Disclosure of cash and cash equivalents [line items]
Reserve fund for bond payments	S/ 18	S/ 13
Bottom of range [member]
Disclosure of cash and cash equivalents [line items]
Time deposit interest rate	1.15%
Top of range [member]
Disclosure of cash and cash equivalents [line items]
Time deposit interest rate	2.85%

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of detailed about cash and cash equivalents (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of cash and cash equivalents [line items]
Escrow account	S/ 552,439	S/ 334,579
Reserve funds issued bonds [member]
Disclosure of cash and cash equivalents [line items]
Escrow account	199,192	146,590
Real estate projects [member]
Disclosure of cash and cash equivalents [line items]
Escrow account	31,794	38,961
Engineering and construction projects Colombia [member]
Disclosure of cash and cash equivalents [line items]
Escrow account	44,457	39,084
Engineering and construction projects Peru [member]
Disclosure of cash and cash equivalents [line items]
Escrow account	192,069	47,538
Infrastructure projects [member]
Disclosure of cash and cash equivalents [line items]
Escrow account	S/ 84,927	S/ 62,406

Cash and Cash Equivalents - S_2

Cash and Cash Equivalents - Summary of Time Deposits from Subsidiaries (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Time Deposits [line items]
Time deposits	S/ 166,174	S/ 148,365
Banco de Crdito del Peru [member] | GyM Ferrovias S.A. [member]
Time Deposits [line items]
Time deposits	S/ 32,300	32,000
Time deposit interest rate	2.70%
Banco de Crdito del Peru [member] | GyM S.A. [member]
Time Deposits [line items]
Time deposits	S/ 28,213	1,906
Time deposit interest rate	2.40%
Banco de Crdito del Peru [member] | Survial S.A. [member]
Time Deposits [line items]
Time deposits	S/ 15,400
Time deposit interest rate	2.85%
Banco de Crdito del Peru [member] | GMI S.A. [Member]
Time Deposits [line items]
Time deposits	S/ 9,993
Time deposit interest rate	2.52%
Banco de Crdito del Peru [member] | Grana y Montero S.A.A. [member]
Time Deposits [line items]
Time deposits	S/ 5,312	110,281
Time deposit interest rate	2.40%
Banco de Crdito del Peru [member] | Norvial S.A. [member]
Time Deposits [line items]
Time deposits	S/ 4,763
Time deposit interest rate	2.85%
Banco de Crdito del Peru [member] | Concesion Canchaque S.A.C. [Member]
Time Deposits [line items]
Time deposits	S/ 662
Time deposit interest rate	2.85%
Banco de Crdito del Peru [member] | Concesionaria La Chira S.A. [member]
Time Deposits [line items]
Time deposits		4,170
Time deposit interest rate	2.50%
Banco de Crdito del Peru [member] | GMP S.A. [member]
Time Deposits [line items]
Time deposits		7
Time deposit interest rate	2.50%
Banco de Crdito del Peru [member] | Viva GyM S.A. [member]
Time Deposits [line items]
Time deposits		S/ 1
Time deposit interest rate	2.50%
Banco Continental [member] | GyM Ferrovias S.A. [member]
Time Deposits [line items]
Time deposits	S/ 69,531
Time deposit interest rate	1.15%

Cash and Cash Equivalent- Sum_3

Cash and Cash Equivalent- Summary of Reconcile to the Amount of Cash Shown in the Statement of Cash Flow (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Cash And Cash Equivalents [abstract]
Cash and cash equivalent on consolidated statement of financial position	S/ 948,978	S/ 801,140	S/ 626,180
Bank overdrafts (Note 18)		(119)	(120)
Balances per consolidated statement of cash flows	S/ 948,978	S/ 801,021	S/ 626,060	S/ 598,554

Trade Accounts Receivables, N_3

Trade Accounts Receivables, Net - Summary of Trade Accounts Receivables (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable, Current	S/ 821,737	S/ 1,007,828
Trade accounts receivable, Non-current	753,202	1,020,067
Trade receivables [member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	1,574,939	2,027,895
Trade accounts receivable, Current	821,737	1,007,828
Trade accounts receivable, Non-current	753,202	1,020,067
Receivables [Member] | Trade receivables [member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	923,316	1,376,517
Trade accounts receivable, Current	380,135	827,611
Trade accounts receivable, Non-current	543,181	548,906
Unbilled Receivables Subsidiaries [Member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	421,841	79,847
Unbilled Receivables Subsidiaries [Member] | Trade receivables [member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	421,841	79,847
Trade accounts receivable, Current	336,272	79,847
Trade accounts receivable, Non-current	85,569
Unbilled Receivables Concessions [Member] | Trade receivables [member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	234,688	584,174
Trade accounts receivable, Current	110,236	113,013
Trade accounts receivable, Non-current	124,452	471,161
Gross carrying amount [member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	918,410	1,363,874
Gross carrying amount [member] | Trade receivables [member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	1,579,845	2,040,538
Trade accounts receivable, Current	826,643	1,020,471
Trade accounts receivable, Non-current	753,202	1,020,067
Accumulated impairment [member] | Trade receivables [member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	(4,906)	(12,643)
Trade accounts receivable, Current	S/ (4,906)	S/ (12,643)

Trade Accounts Receivables, N_4

Trade Accounts Receivables, Net - Additional Information (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Accounts Receivable [line items]
Discount rate under discounted cash flows method	7.70%	7.33%
Financial assets impaired [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	S/ 1,000	S/ 3,100
At fair value [member]
Disclosure Of Accounts Receivable [line items]
Non current receivables	S/ 1,013,000	S/ 1,060,000

Trade Accounts Receivables, N_5

Trade Accounts Receivables, Net - Summary of Aging of Trade Accounts Receivable (Detail) - Gross carrying amount [member] - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	S/ 918,410	S/ 1,363,874
Current [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	802,341	890,100
Not later than one month [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	28,216	259,062
Later than one month and not later than six months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	21,490	28,575
Later than six months and not later than one year [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	28,327	152,732
Later than one year [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	S/ 38,036	S/ 33,405

Trade Accounts Receivables, N_6

Trade Accounts Receivables, Net - Schedule of Current and Non-Current Unbilled Receivables (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Accounts Receivable [line items]
Unbilled receivables	S/ 421,841	S/ 79,847
GYM S.A. [member]
Disclosure Of Accounts Receivable [line items]
Unbilled receivables	384,660	14,455
Concar S.A. [member]
Disclosure Of Accounts Receivable [line items]
Unbilled receivables	10,737	38,770
GMI S.A. [member]
Disclosure Of Accounts Receivable [line items]
Unbilled receivables	24,787	S/ 26,622
GMP S.A. [member]
Disclosure Of Accounts Receivable [line items]
Unbilled receivables	S/ 1,657

Trade Accounts Receivables, N_7

Trade Accounts Receivables, Net - Summary of Unbilled Receivables by Subsidiaries Grouped by Main Projects (Detail) - Unbilled Receivables Subsidiaries [Member] - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	S/ 421,841	S/ 79,847
Infrastructure [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	12,395	38,769
Infrastructure [member] | Operation and maintenance of roads [Member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	9,837	38,066
Infrastructure [member] | Oil Services [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	1,657
Infrastructure [member] | Others [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	901	703
Engineering and Construction [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	409,446	41,078
Engineering and Construction [member] | Others [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	106,513	29,098
Engineering and Construction [member] | Talara Refinery [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	190,831
Engineering and Construction [member] | North Concentrator Plant - Quellaveco [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	52,488
Engineering and Construction [member] | Oxide Plant - Marcobre [Member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	26,658
Engineering and Construction [member] | Civil works, assembly and electromechanics - Acero Arequipa [Member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	16,449
Engineering and Construction [member] | Project Mina Gold Fields La Cima S.A. [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	3,409	S/ 11,980
Engineering and Construction [member] | Generating Plant Machu Picchu [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	S/ 13,098

Trade Accounts Receivables, N_8

Trade Accounts Receivables, Net - Summary of Unbilled Receivables Concessions Corresponds to Future Collections for Public Services Granted According (Detail) - Unbilled Receivables Concessions [Member] - Service concession rights [member] - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	S/ 234,688	S/ 584,174
Linea 1 - Metro de Lima [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	208,205	558,179
Operation and maintenance of roads [Member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	25,315	25,397
Others [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	S/ 1,168	S/ 598

Work in Progress, Net - Summary

Work in Progress, Net - Summary of Unbilled Work in Progress (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Unbilled Work In Progress [Line items]
Current, Work in Progress, net	S/ 49,457	S/ 28,538
Non-current, Work in Progress, net	23,117	32,212
Total	72,574	60,750
Unbilled receivable concessions in progress [member]
Disclosure Of Unbilled Work In Progress [Line items]
Non-current, Work in Progress, net	23,117	32,212
Total	23,117	32,212
Work in Progress [Member]
Disclosure Of Unbilled Work In Progress [Line items]
Current, Work in Progress, net	49,457	28,538
Total	S/ 49,457	S/ 28,538

Work in Progress, Net - Summa_2

Work in Progress, Net - Summary of Work in Progress Grouped by Main Projects (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	S/ 72,574	S/ 60,750
Infrastructure [member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	23,117	32,212
Infrastructure [member] | Road Operation And Maintenance [Member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	23,117	32,212
Engineering and construction [member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	49,457	28,538
Engineering and construction [member] | Engineering and Construction Works GYM Chile SpA [Member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	19,531	13,007
Engineering and construction [member] | Talara Refinery [Member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	20,126
Engineering and construction [member] | North Concentrator Plant Of Quellaveco [Member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	1,033
Engineering and construction [member] | Others [member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	S/ 8,767	S/ 15,531

Transactions with Related Par_3

Transactions with Related Parties and Joint Operators - Disclosure of Transactions Between Related Parties (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of transactions between related parties [line items]
Revenue from sales of goods and services	S/ 44,238	S/ 58,264	S/ 21,505
Purchase of goods and services	1,765	2,731	16,967
Associates [member]
Disclosure of transactions between related parties [line items]
Revenue from sales of goods and services	108	1,704	3,367
Purchase of goods and services		2,130	2,776
Joint operations [member]
Disclosure of transactions between related parties [line items]
Revenue from sales of goods and services	44,130	56,560	18,138
Purchase of goods and services	S/ 1,765	S/ 601	S/ 14,191

Transactions with Related Par_4

Transactions with Related Parties and Joint Operators - Additional Information (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of transactions between related parties [line items]
Key management personnel compensation	S/ 87,400	S/ 58,000	S/ 90,500
Accounts receivable from related parties	S/ 546,941	S/ 778,226
Discount rate	7.70%	7.33%
Gasoducto Sur Peruano [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	S/ 331,000
Discount rate	3.46%
Discounted Value	S/ 57,000	S/ 17,800
GyM S.A. [member]
Disclosure of transactions between related parties [line items]
Impairment loss		31,000
Consorcio Constructor Ductos del Sur [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	270,000
Discontinued operations [member]
Disclosure of transactions between related parties [line items]
Key management personnel compensation	S/ 400	S/ 400	S/ 25,600

Transactions with Related Par_5

Transactions with Related Parties and Joint Operators - Summary of Sale Purchase of Goods Services (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	S/ 36,658	S/ 34,903
Accounts payable to related parties	38,916	55,941
Long-term accounts receivable from related parties	546,941	778,226
Long-term accounts payable to related parties	22,583	21,849
Gasoducto Sur Peruano S.A. [member]
Disclosure of transactions between related parties [line items]
Long-term accounts receivable from related parties	544,842	773,927
Peru Piping Spools S.A.C [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	2,632	225
Arturo Serna [member]
Disclosure of transactions between related parties [line items]
Accounts payable to related parties		647
Consorcio Rio Urubamba [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	9,042	9,122
Consorcio Peruano de Conservacion [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	3,592	6,417
Consorcio Italo Peruano [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,011	3,322
Accounts payable to related parties	363	4,996
Consorcio Constructor Chavimochic [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties		2,138
Accounts payable to related parties	5,953	6,199
Consorcio GyM Conciviles [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,257	1,855
Accounts payable to related parties	1,958
Consorcio La Gloria [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,750	1,369
Accounts payable to related parties	1,017	1,006
Consorcio Ermitano [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	831	781
Accounts payable to related parties	440	624
Consorcio Terminales del Peru S.A. [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,176	459
Consorcio TNT Vial y Vives - DSD Chile LTDA [member]
Disclosure of transactions between related parties [line items]
Accounts payable to related parties	1,088	11,804
Consorcio Rio Mantaro [member]
Disclosure of transactions between related parties [line items]
Accounts payable to related parties	5,869	6,655
Consorcio Vial Quinua [member]
Disclosure of transactions between related parties [line items]
Accounts payable to related parties	2,048	1,970
Consorcio Huacho Pativilca [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,419
Accounts payable to related parties	5,895	475
Consorcio CDEM [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	638
Consorcio GyM-Stracon [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	2,230
Consorcio GyM-OSSA [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	7,202
Consorcio Chicama Ascope [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	2,471
Ferrovias Argentina [member]
Disclosure of transactions between related parties [line items]
Accounts payable to related parties	12,183	10,242
Ferrovias Participaciones [member]
Disclosure of transactions between related parties [line items]
Long-term accounts payable to related parties	22,583	21,849
Joint operations [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	34,026	34,678
Accounts payable to related parties	26,733	45,052
Other related parties [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	2,632	225
Accounts payable to related parties	12,183	10,889
Other minors [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,407	9,215
Accounts payable to related parties	2,102	11,323
Long-term accounts receivable from related parties	S/ 2,099	S/ 4,299

Other Accounts Receivable - Sch

Other Accounts Receivable - Schedule of Other Accounts Receivable (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Total
Advances To Suppliers	S/ 135,481	S/ 146,536
Value added tax receivables	45,910	105,238
Other receivables	444,500	588,451
Current
Advances to suppliers	135,481	81,719
Income tax on-account payments	70,647	91,353
VAT credit	31,646	79,076
Guarantee deposits	13,201	15,137
Other current receivables	444,500	588,451
Non-current
Advances to suppliers		64,817
VAT credit	14,264	26,162
Other non-current receivables	300,323	302,957
Others [member]
Current
Guarantee deposits	6,564	5,770
Non-current
Guarantee deposits	3,024
Gross carrying amount [member]
Total
Advances To Suppliers	135,481	146,536
Receivables from taxes other than income tax	70,647	91,353
Value added tax receivables	45,910	105,238
Deposits Not Classified As Cash Equivalents	181,400	180,010
Claims To Third Parties	79,772	62,163
Taxes Receivable	60,883	45,890
Restricted cash and cash equivalents	15,974	67,972
Receivables From Rental And Sale Of Properties	30,798	34,768
Receivables From Personnel	2,836	3,479
Other receivables	772,403	916,242
Current
Advances to suppliers	135,481	81,719
Income tax on-account payments	70,647	91,353
VAT credit	31,646	79,076
Guarantee deposits	98,046	167,769
Claims to third parties	38,875	62,163
Taxes receivable	30,233	20,246
Restricted funds	973	39,394
Rental and sale of equipment	30,798	34,768
Accounts receivable from personnel	2,836	3,479
Other current receivables	472,080	613,285
Non-current
Advances to suppliers	0	64,817
VAT credit	14,264	26,162
Guarantee deposits	83,354	12,241
Claims to third parties	40,897
Taxes receivable	30,650	25,644
Restricted funds	15,001	28,578
Other non-current receivables	300,323	302,957
Gross carrying amount [member] | Petroleos Del Peru S. A. Petroperu S.A. [member]
Total
Claims To Third Parties	80,941	75,750
Current
Claims to third parties	17,292	11,953
Non-current
Claims to third parties	63,649	63,797
Gross carrying amount [member] | Consorcio Constructor Ductos del Sur [member]
Total
Claims To Third Parties	27,782	52,114
Non-current
Claims to third parties	27,782	52,114
Gross carrying amount [member] | Consorcio Panorama [member]
Total
Claims To Third Parties	23,491	27,132
Current
Claims to third parties		5,306
Non-current
Claims to third parties	23,491	21,826
Gross carrying amount [member] | Others [member]
Total
Other Minors Receivable	16,488	23,837
Current
Other minors, Current	15,253	16,059
Non-current
Other Minor Non Current Receivables	1,235	7,778
Accumulated impairment [member]
Total
Other receivables	(27,580)	(24,834)
Current
Other current receivables	S/ (27,580)	S/ (24,834)

Other Accounts Receivable - Add

Other Accounts Receivable - Additional Information (Detail) - PEN (S/) S/ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Other Accounts Receivable [line items]
Claims to third parties		S/ 27.2
Rights for collection of penalty for termination of contract	S/ 27.8
Provision for Doubtful Accounts		19.4
Claim Present Value	S/ 20.0
Claim Term	11 years
Claims Discount Rate	8.00%
Ministry of housing [member]
Other Accounts Receivable [line items]
Reimbursement of executed benefits		22
Viva GyM S.A. [member]
Other Accounts Receivable [line items]
Litigation Claim Receivable	S/ 116.3
Fondo Mi Vivienda [member]
Other Accounts Receivable [line items]
Reimbursement of executed benefits		5.2
GDM SA [Member]
Other Accounts Receivable [line items]
Guarantee accounts for credit agreement	7.7	28
Viva GyM SA [Member]
Other Accounts Receivable [line items]
Guarantee accounts for credit agreement	0.9	11
Concesionaria La Chira S.A. [member]
Other Accounts Receivable [line items]
Guarantee Accounts For Reserve Account	7.3	7.3
Subsidiary GyM S.A. [Member]
Other Accounts Receivable [line items]
Rights for collection of penalty for termination of contract	S/ 21.5	S/ 30.6
Bottom of range [member]
Other Accounts Receivable [line items]
Other Non-current accounts receivable maturities	2 years
Top of range [member]
Other Accounts Receivable [line items]
Other Non-current accounts receivable maturities	5 years

Other Accounts Receivable - S_2

Other Accounts Receivable - Schedule of Advances to Suppliers (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Other Accounts Receivable [line items]
Total	S/ 135,481	S/ 146,536
Current advances to suppliers	135,481	81,719
Non-current advances to suppliers		64,817
Alsthom Transporte - Linea 1 [member]
Other Accounts Receivable [line items]
Total	2,597	66,395
Current advances to suppliers	2,597	1,578
Non-current advances to suppliers		64,817
Advances - joint operations vendors [member]
Other Accounts Receivable [line items]
Total	49,181	42,410
Current advances to suppliers	49,181	42,410
Others [member]
Other Accounts Receivable [line items]
Total	35,400	27,976
Current advances to suppliers	35,400	27,976
Advances – Refineria Talara [member]
Other Accounts Receivable [line items]
Total	48,303	9,755
Current advances to suppliers	S/ 48,303	S/ 9,755

Other Accounts Receivable - S_3

Other Accounts Receivable - Schedule of Income Tax Payments (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	S/ 70,647	S/ 91,353
GyM S.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	45,628	55,377
GMI S.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	7,203	3,877
GMP S.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	2,400	8,511
Concar S.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	3,709	8,563
Viva GyM S.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	3,485	8,114
Grana Y Montero S.A.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	2,895	6,463
Norvial S.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	4,266
Survial S.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	426	334
Other [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	S/ 635	S/ 114

Other Accounts Receivable - S_4

Other Accounts Receivable - Schedule of Tax Credit Related to VAT on Subsidiaries (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Other Accounts Receivable [line items]
Value added tax receivables	S/ 45,910	S/ 105,238
Current value added tax receivables	31,646	79,076
Non-current value added tax receivables	14,264	26,162
GyM S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables	12,963	39,183
Current value added tax receivables	12,963	38,653
Non-current value added tax receivables		530
GyM Ferrovias S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables	11,970	25,453
Current value added tax receivables	11,970	25,453
Grana Y Montero S.A.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables		9,821
Current value added tax receivables		9,821
Concar S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables	1,653	2,382
Current value added tax receivables	1,653	2,382
GMI S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables	1,513	589
Current value added tax receivables	1,513	589
Survial S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables	1,817
Current value added tax receivables	1,817
Viva GyM S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables	6,874	7,255
Current value added tax receivables	513	511
Non-current value added tax receivables	6,361	6,744
Negocias del Gas S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables		8,411
Non-current value added tax receivables		8,411
GMP S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables	396	456
Current value added tax receivables	396	456
Norvial S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables		1,997
Non-current value added tax receivables		1,997
Concesionaria Vesur S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables		6,074
Current value added tax receivables		1,015
Non-current value added tax receivables		5,059
Other [member]
Other Accounts Receivable [line items]
Value added tax receivables	8,724	3,617
Current value added tax receivables	821	196
Non-current value added tax receivables	S/ 7,903	S/ 3,421

Other Accounts Receivable - S_5

Other Accounts Receivable - Schedule Of Guarantee Deposits (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	S/ 13,201	S/ 15,137
Gross carrying amount [member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	98,046	167,769
Guarantee Deposits Current, Non current	83,354	12,241
Guarantee Deposits	181,400	180,010
Talara Refinery [member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	308	72,992
Guarantee Deposits Current, Non current	55,259
Guarantee Deposits	55,567	72,992
Retention Toquepala [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	19,630	15,633
Guarantee Deposits	19,630	15,633
Retention Minera Teck [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	16,075	2,848
Guarantee Deposits	16,075	2,848
Retention Quellaveco [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	15,926	2,996
Guarantee Deposits	15,926	2,996
Joint Operations Retention [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	15,654	43,268
Guarantee Deposits Current, Non current	13,921
Guarantee Deposits	29,575	43,268
Retention Morelco [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	15,261	16,282
Guarantee Deposits	15,261	16,282
Retention Marcobre [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	5,052
Guarantee Deposits	5,052
SBLC guarantees - Sale of CAM Chile S.p.A. [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	3,576	7,980
Guarantee Deposits Current, Non current	11,150	12,241
Guarantee Deposits	14,726	20,221
Others [member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	6,564	5,770
Guarantee Deposits Current, Non current	3,024
Guarantee Deposits	S/ 9,588	S/ 5,770

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of inventories [abstract]
Land	S/ 183,218	S/ 230,689
Work in progress- Real estate	158,010	135,376
Finished properties	86,190	76,027
Construction materials	59,879	27,852
Merchandise and supplies	74,959	53,310
Inventories gross	562,256	523,254
Impairment of inventories	(9,683)	(9,207)
Inventories	S/ 552,573	S/ 514,047

Inventories - Additional Inform

Inventories - Additional Information (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of inventories [line items]
Capitalised financing cost	S/ 3,700	S/ 7,900
Construction material	59,879	27,852
Impairment of Finished Properties	4,500
Land to Finished Product [Member]
Disclosure of inventories [line items]
Commercial premises	22,900
Stock in Finished Product [Member]
Disclosure of inventories [line items]
Commercial premises	6,300
Viva GyM [member]
Disclosure of inventories [line items]
Impairment loss	5,200	9,200
GyM S.A. [member]
Disclosure of inventories [line items]
Impairment loss		31,000
Construction material	S/ 57,400	S/ 27,800
Bottom of range [member]
Disclosure of inventories [line items]
Interest rate	7.00%	7.00%
Bottom of range [member] | GyM S.A. [member]
Disclosure of inventories [line items]
Interest rate	1.00%
Top of range [member]
Disclosure of inventories [line items]
Interest rate	12.00%	12.00%
Top of range [member] | GyM S.A. [member]
Disclosure of inventories [line items]
Interest rate	11.00%

Inventories - Schedule of Inv_2

Inventories - Schedule of Inventories of Land (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of inventories [line items]
Land	S/ 183,218	S/ 230,689
Lurin [member]
Disclosure of inventories [line items]
Land	71,902	72,080
San Isidro [member]
Disclosure of inventories [line items]
Land	51,285	49,664
San Miguel [member]
Disclosure of inventories [line items]
Land		28,811
Nuevo Chimbote [member]
Disclosure of inventories [line items]
Land	17,457	17,262
Barranco [member]
Disclosure of inventories [line items]
Land	14,202	13,585
Huancayo [member]
Disclosure of inventories [line items]
Land		8,282
Piura [member]
Disclosure of inventories [line items]
Land	11,805	8,105
Carabayllo IIl [member]
Disclosure of inventories [line items]
Land	S/ 16,567	14,941
Others [member]
Disclosure of inventories [line items]
Land		S/ 8,752

Inventories - Schedule of Inv_3

Inventories - Schedule of Inventories of Land (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2019haApartmentParkingSpaces
Lurin [member] | Inmobiliaria Almonte SAC [member]
Disclosure of inventories [line items]
Area of land for development of social housing project	107
Lurin [member] | Inmobiliaria Almonte 2 Sac [Member]
Disclosure of inventories [line items]
Area of land for development of social housing project	210
San Miguel [member]
Disclosure of inventories [line items]
Number of apartments in building | Apartment	248
Number of parking lots | ParkingSpaces	185
Nuevo Chimbote [member]
Disclosure of inventories [line items]
Area of land for development of social housing project	11.5
David Samanez Ocampo [member]
Disclosure of inventories [line items]
Number of apartments in building | Apartment	24
Number of parking spaces | ParkingSpaces	124

Inventories - Schedule of Real

Inventories - Schedule of Real Estate Work in Progress (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of inventories [line items]
Work in progress - Real estate	S/ 158,010	S/ 135,376
Los Parques de Comas [member]
Disclosure of inventories [line items]
Work in progress - Real estate	77,757	69,743
Los Parques del Callao [member]
Disclosure of inventories [line items]
Work in progress - Real estate	35,549	46,697
Los Parques del Mar [member]
Disclosure of inventories [line items]
Work in progress - Real estate	32,183
Los Parques de Piura [member]
Disclosure of inventories [line items]
Work in progress - Real estate	5,658	11,066
Inmobiliaria Pezet 417 S.A.C. [member]
Disclosure of inventories [line items]
Work in progress - Real estate	4,091	3,563
Others [member]
Disclosure of inventories [line items]
Work in progress - Real estate	S/ 2,772	S/ 4,307

Inventories - Schedule of Inv_4

Inventories - Schedule of Inventories of Finished Properties (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of inventories [line items]
Finished properties	S/ 86,190	S/ 76,027
El Rancho [member]
Disclosure of inventories [line items]
Finished properties	2,347	19,314
Los Parques de San Martin de Porres [Member]
Disclosure of inventories [line items]
Finished properties	903	4,029
Los Parques del Callao [member]
Disclosure of inventories [line items]
Finished properties	10,914	389
Rivera Navarrete [member]
Disclosure of inventories [line items]
Finished properties	131	4,053
Los Parques de Carabayllo [Member]
Disclosure of inventories [line items]
Finished properties	168	942
Los Parques de Comas [member]
Disclosure of inventories [line items]
Finished properties	37,605	18,785
Los Parques de Villa El Salvador II [member]
Disclosure of inventories [line items]
Finished properties	117	4,277
Klimt [member]
Disclosure of inventories [line items]
Finished properties	5,978	5,911
Huancayo [member]
Disclosure of inventories [line items]
Finished properties	19,672	15,546
Others [member]
Disclosure of inventories [line items]
Finished properties	S/ 3,900	S/ 2,781

Investments In Associates And_3

Investments In Associates And Joint Ventures - Schedule of Amounts Recognised in Balance Sheet (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Investments In Associates And Joint Ventures [abstract]
Associates	S/ 28,875	S/ 250,282	S/ 250,053	S/ 286,403
Joint ventures	8,160	7,483	S/ 18,618	S/ 103,356
Investments in associates and joint ventures	S/ 37,035	S/ 257,765

Investments In Associates And_4

Investments In Associates And Joint Ventures - Schedule of Amounts Recognised in Income Statement (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Investments In Associates And Joint Ventures [abstract]
Associates	S/ (220,993)	S/ (5,308)	S/ (5,566)
Joint ventures	2,219	1,599	6,039
Share of profit loss of associates and joint ventures accounted for using equity method	S/ (218,774)	S/ (3,709)	S/ 473

Investments In Associates And_5

Investments In Associates And Joint Ventures - Summary of Detailed Information about Investment in Associates (Detail) S/ in Thousands, $ in Millions	1 Months Ended	12 Months Ended
	Nov. 30, 2015	Dec. 31, 2019PEN (S/)	Dec. 31, 2018PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2017PEN (S/)	Dec. 31, 2016PEN (S/)
Disclosure of associates and joint ventures [line items]
Carrying amount		S/ 28,875	S/ 250,282		S/ 250,053	S/ 286,403
Gasoducto Sur Peruano S.A. [member]
Disclosure of associates and joint ventures [line items]
Interest in capital	20.00%
Concesionaria Chavimochic S.A.C. [member]
Disclosure of associates and joint ventures [line items]
Carrying amount | $				$ 647
Other Associates [member]
Disclosure of associates and joint ventures [line items]
Carrying amount		S/ 327	S/ 776
Common Share [member] | Gasoducto Sur Peruano S.A. [member]
Disclosure of associates and joint ventures [line items]
Interest in capital		21.49%	21.49%
Carrying amount			S/ 218,276
Common Share [member] | Concesionaria Chavimochic S.A.C. [member]
Disclosure of associates and joint ventures [line items]
Interest in capital		26.50%	26.50%
Carrying amount		S/ 18,320	S/ 20,524
Common Share [member] | Peru Piping Spools S.A.C. [member]
Disclosure of associates and joint ventures [line items]
Interest in capital		33.33%	33.33%
Carrying amount		S/ 4,166	S/ 5,102
Common Share [member] | Obratres S.A.C. [Member]
Disclosure of associates and joint ventures [line items]
Interest in capital		37.50%	37.50%
Carrying amount		S/ 3,756	S/ 3,758
Common Share [member] | Inversiones Majes S.A. [Member]
Disclosure of associates and joint ventures [line items]
Interest in capital		9.59%	9.59%
Carrying amount		S/ 2,306	S/ 1,846

Investments in Associates and_6

Investments in Associates and Joint Ventures - Schedule of Movement of Investments in Associates (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial information of associates [abstract]
Opening balance	S/ 250,282	S/ 250,053	S/ 286,403
Contributions received		5,616	2,116
Dividends received			(259)
Equity interest in results	(220,993)	(5,308)	(5,566)
Decrease in capital		(30)	(111)
Disposal of Investment			(32,223)
Impairment of Investment	(374)
Conversion adjustment	(40)	(49)	42
Discontinued operations			(349)
Final balance	S/ 28,875	S/ 250,282	S/ 250,053

Investments in Associates and_7

Investments in Associates and Joint Ventures - Additional Information (Detail) S/ in Thousands, $ in Millions

Apr. 24, 2017PEN (S/)

Apr. 24, 2017USD ($)

Jan. 24, 2017PEN (S/)

Jan. 24, 2017USD ($)

Nov. 30, 2015PEN (S/)

Dec. 31, 2019PEN (S/)

Dec. 31, 2019USD ($)

Dec. 31, 2018PEN (S/)

Dec. 31, 2018USD ($)

Dec. 31, 2017PEN (S/)

Dec. 31, 2016USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2017USD ($)

Jan. 24, 2017USD ($)

Dec. 31, 2016PEN (S/)

Nov. 30, 2015USD ($)

Disclosure of Investments in Associates and Joint Ventures [line items]

Investment in associate

S/ 28,875

S/ 250,282

S/ 250,053

S/ 286,403

Accounts receivable from related parties

36,658

34,903

Income tax expense

113,062

150,020

168,143

Compania Operadora de Gas del Amazonas SAC [member]

Disclosure of Investments in Associates and Joint Ventures [line items]

Percentage of interest in property

51.00%

51.00%

Agreed selling price

S/ 69,800

$ 21.5

Gasoducto Sur Peruano S.A. [member]

Disclosure of Investments in Associates and Joint Ventures [line items]

Ownership interest in associate

20.00%

Percentage of performance guarantee established in concession contract

20.00%

Performance guarantee required under concession agreement

S/ 887,000

$ 262.5

Percentage of collateral of bridge loan

21.49%

Collateral bridge loan

S/ 2,027,000

600

Value determined by audit firm as payable | $

$ 2,602

Accounts receivable claim

1,400

$ 0.4

Claims from fiduciary as administrator of the accounts receivable

572,100

$ 169.3

Impairment of investment

218,000

$ 65

739,000

$ 220

Impairment of long term account receivable

276,000

81.5

Discount Under Amortized Cost

58,000

17

Write-off of deferred tax asset

180,000

54

Effect of Change in Fair Value of Investments Before Taxes

552,000

163.5

Income tax expense

S/ 180,000

$ 54

Gasoducto Sur Peruano S.A. [member] | GSP Bridge Loan [member]

Disclosure of Investments in Associates and Joint Ventures [line items]

Guarantee obligation

S/ 433,300

$ 129

Gasoducto Sur Peruano S.A. [member] | Concession Agreement [member]

Disclosure of Investments in Associates and Joint Ventures [line items]

Guarantee obligation

176,400

$ 52.5

Accounts receivable from related parties

S/ 613,300

$ 181.5

Gasoducto Sur Peruano S.A. [member] | Capital Contributions [member]

Disclosure of Investments in Associates and Joint Ventures [line items]

Investment in associate

S/ 819,000

$ 242.5

Consorcio Constructor Ductos del Sur [member]

Disclosure of Investments in Associates and Joint Ventures [line items]

Ownership interest in associate

29.00%

Concesionaria Chavimochic S.A.C. [member]

Disclosure of Investments in Associates and Joint Ventures [line items]

Investment in associate | $

$ 647

Concession effective period

25 years

25 years

Palo Redondo Dam [member]

Disclosure of Investments in Associates and Joint Ventures [line items]

Percentage of work completed

70.00%

70.00%

Logistica Quimicos del Sur S.A. [member]

Disclosure of Investments in Associates and Joint Ventures [line items]

Dividends received

S/ 1,500

S/ 1,800

S/ 2,800

Investments In Associates And_8

Investments In Associates And Joint Ventures - Summary of Financial Information for Associates (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial information of associates [line items]
Assets	S/ 3,070,669	S/ 3,233,254
Liabilities	(2,680,846)	(2,891,614)
Assets	3,333,795	4,197,142	S/ 4,775,724
Liabilities	(1,847,533)	(2,048,851)
Administrative expenses	(213,908)	(278,433)	(322,454)
Loss of the year before tax	(474,726)	133,948	45,112
Income tax expense	(319,957)	(113,318)	(46,305)
Loss of the year	(794,683)	20,630	(1,193)
Total comprehensive income for the year	(847,262)	71,709	S/ 200,958
Gasoducto Sur Peruano S.A. [member]
Disclosure of financial information of associates [line items]
Assets		7,006,473
Liabilities		(5,294,214)
Net assets		1,712,259
Concesionaria Chavimochic S.A.C. [member]
Disclosure of financial information of associates [line items]
Assets	55,586	66,052
Liabilities	(1,521)	(2,183)
Assets	16,007	13,580
Liabilities	0
Net assets	70,072	77,449
Administrative expenses	(11,916)	(8,455)
Loss of the year before tax	(11,916)	(8,455)
Income tax expense	3,600	2,543
Loss of the year	(8,316)	(5,912)
Total comprehensive income for the year	S/ (8,316)	S/ (5,912)

Investments In Associates And_9

Investments In Associates And Joint Ventures - Summary of Financial Information for Associates (Parenthetical) (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of financial information of associates [line items]
Gross profit	S/ 441,763	S/ 674,489	S/ 502,452
Gasoducto Sur Peruano S.A. [member]
Disclosure of financial information of associates [line items]
Gross profit				S/ 800	S/ 257,700

Investments In Associates An_10

Investments In Associates And Joint Ventures - Summary of Detailed Information about Joint Ventures (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of associates and joint ventures [line items]
Carrying amount, joint ventures	S/ 8,160	S/ 7,483	S/ 18,618	S/ 103,356
Common Share [member] | Logistica Quimicos del Sur S.A.C. [member]
Disclosure of associates and joint ventures [line items]
Interest in capital, joint ventures	50.00%	50.00%
Carrying amount, joint ventures	S/ 8,006	S/ 7,230
Common Share [member] | Constructora SK-VyV Ltda. [member]
Disclosure of associates and joint ventures [line items]
Interest in capital, joint ventures	50.00%	50.00%
Carrying amount, joint ventures	S/ 29	S/ 34
Common Share [member] | Other joint ventures [member]
Disclosure of associates and joint ventures [line items]
Carrying amount, joint ventures	S/ 125	S/ 219

Investments In Associates An_11

Investments In Associates And Joint Venture - Schedule of Movement of Investments in Joint Ventures (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial information of joint ventures [abstract]
Opening balance	S/ 7,483	S/ 18,618	S/ 103,356
Equity interest in results	2,219	1,599	6,039
Disposal of Investment		(10,112)	(88,556)
Dividends received	(1,517)	(1,823)	(3,758)
Conversion adjustment	(14)	79	334
Impairment Of Investment	(11)	(878)
Discontinued operations			1,203
Final balance	S/ 8,160	S/ 7,483	S/ 18,618

Investments In Associates An_12

Investments In Associates And Joint Venture - Summary of Financial Information for Joint Ventures (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial information of joint ventures [line items]
Cash and cash equivalents	S/ 948,978	S/ 801,140	S/ 626,180
Total current assets	3,070,669	3,233,254
Other current liabilities	(635,305)	(632,669)
Total current liabilities	(2,680,846)	(2,891,614)
Total non-current assets	3,333,795	4,197,142	4,775,724
Total non-current liabilities	(1,847,533)	(2,048,851)
Revenues	4,085,004	3,899,462	4,014,013
Depreciation and amortization	(202,630)	(189,509)	(179,725)
(Loss)/profit before income tax	(474,726)	133,948	45,112
Income tax expense	(319,957)	(113,318)	(46,305)
Profit from continuing operations after income tax	(794,683)	20,630	(1,193)
Other comprehensive income	(8,620)	14,294	(8,280)
Total comprehensive income	(847,262)	71,709	S/ 200,958
Logistica Quimicos del Sur S.A.C. [member]
Disclosure of financial information of joint ventures [line items]
Cash and cash equivalents	2,131	1,520
Other current assets	2,416	1,549
Total current assets	4,547	3,069
Other current liabilities	(4,381)	(3,513)
Total current liabilities	(4,381)	(3,513)
Total non-current assets	37,620	37,349
Total non-current liabilities	(21,773)	(22,445)
Net assets	16,013	14,460
Revenues	12,622	11,399
Depreciation and amortization	(2,505)	(2,313)
Interest expense	(644)	(668)
(Loss)/profit before income tax	6,500	4,698
Income tax expense	(1,913)	(1,482)
Profit from continuing operations after income tax	4,587	3,216
Other comprehensive income	0	0
Total comprehensive income	S/ 4,587	S/ 3,216

Property, Plant And Equipment_3

Property, Plant And Equipment, Net And Right-Of-Use Assets - Summary of Movement in Property, Plant and Equipment Accounts and Its Related Accumulated Depreciation (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	S/ 470,554	S/ 865,735	S/ 1,113,599
Additions	80,558	83,186	172,448
Transfer to investment property	(1,460)
Deconsolidation, net		(292,156)	(83,441)
Transfers to intangibles (Note 17)			(169)
Deduction for sale of assets	(35,425)	(95,981)	(308,103)
Disposals, net	(1,637)	(14,619)
Depreciation charge	(72,038)	(123,100)	(197,484)
Impairment loss	(20,018)	(5,664)	(14,680)
Depreciation for sale deductions	28,710	57,024	207,765
Translations adjustments	(5,374)	(3,871)	1,255
Net carrying amount	443,870	470,554	865,735
Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	1,116,350	1,845,331	2,154,316
Disposals, net			(25,455)
Net carrying amount	1,144,220	1,116,350	1,845,331
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(645,796)	(979,596)	(1,040,717)
Net carrying amount	(700,350)	(645,796)	(979,596)
Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	20,209	23,678	32,614
Additions	290		157
Transfer to investment property	(273)
Deconsolidation, net		(3,183)	(3,713)
Deduction for sale of assets			(5,616)
Translations adjustments	(525)	(286)	236
Net carrying amount	19,701	20,209	23,678
Land [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	20,209	23,678	32,614
Net carrying amount	19,974	20,209	23,678
Land [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(273)
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	86,382	112,961	195,096
Additions	396	13,216	2,724
Transfer to investment property	(1,187)
Deconsolidation, net		(33,989)	(26,109)
Reclassifications	1,544	17,129	1,969
Deduction for sale of assets	(78)	(3,527)	(51,736)
Disposals, net		(9,723)
Depreciation charge	(5,992)	(14,257)	(12,469)
Depreciation for sale deductions	78	1,189	3,579
Translations adjustments	(360)	3,383	152
Net carrying amount	80,783	86,382	112,961
Buildings [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	112,548	157,949	241,352
Disposals, net			(245)
Net carrying amount	113,339	112,548	157,949
Buildings [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(26,166)	(44,988)	(46,256)
Net carrying amount	(32,556)	(26,166)	(44,988)
Machinery [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	266,095	444,270	533,553
Additions	23,011	11,318	48,207
Deconsolidation, net		(108,993)
Reclassifications	40,840	16,626	12,459
Transfers to intangibles (Note 17)			2,119
Deduction for sale of assets	(22,885)	(55,567)	(149,202)
Disposals, net	(316)	(2,607)
Depreciation charge	(48,035)	(67,430)	(100,976)
Impairment loss	(4,232)	(5,664)	(14,328)
Depreciation for sale deductions	20,597	37,452	115,864
Translations adjustments	(3,719)	(3,310)	606
Net carrying amount	271,356	266,095	444,270
Machinery [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	694,284	998,207	1,090,460
Disposals, net			(4,032)
Net carrying amount	726,173	694,284	998,207
Machinery [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(428,189)	(553,937)	(556,907)
Net carrying amount	(454,817)	(428,189)	(553,937)
Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	39,225	181,250	203,819
Additions	861	9,377	36,594
Deconsolidation, net		(110,859)	(1,527)
Reclassifications	1,033	(1,415)	2,888
Transfers to intangibles (Note 17)			724
Deduction for sale of assets	(9,531)	(32,399)	(92,079)
Disposals, net	(101)	(1,418)
Depreciation charge	(9,782)	(19,391)	(45,457)
Depreciation for sale deductions	5,232	14,868	84,145
Translations adjustments	(726)	(788)	(350)
Net carrying amount	26,211	39,225	181,250
Vehicles [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	83,345	380,724	443,641
Disposals, net			(7,507)
Net carrying amount	74,434	83,345	380,724
Vehicles [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(44,120)	(199,474)	(239,822)
Net carrying amount	(48,223)	(44,120)	(199,474)
Furniture and fixtures [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	9,429	14,984	20,171
Additions	687	2,145	11,607
Deconsolidation, net		(1,539)	(2,153)
Reclassifications	118	(1,430)	609
Deduction for sale of assets	(133)	(2,164)	(4,200)
Disposals, net	(187)	(292)
Depreciation charge	(2,092)	(3,954)	(11,654)
Depreciation for sale deductions	86	1,813	1,049
Translations adjustments	(13)	(134)	(23)
Net carrying amount	7,895	9,429	14,984
Furniture and fixtures [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	57,222	62,435	59,593
Disposals, net			(422)
Net carrying amount	55,710	57,222	62,435
Furniture and fixtures [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(47,793)	(47,451)	(39,422)
Net carrying amount	(47,815)	(47,793)	(47,451)
Other equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	6,901	47,024	87,801
Additions	8,693	14,122	36,179
Deconsolidation, net		(32,878)	(46,032)
Reclassifications	2,054	75	6,579
Deduction for sale of assets	(2,789)	(2,200)	(5,270)
Disposals, net	(229)	(461)
Depreciation charge	(6,137)	(18,068)	(26,928)
Depreciation for sale deductions	2,717	1,702	3,128
Translations adjustments	(31)	(2,415)	980
Net carrying amount	11,179	6,901	47,024
Other equipment [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	106,068	180,409	246,102
Disposals, net			(9,413)
Net carrying amount	111,696	106,068	180,409
Other equipment [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(99,167)	(133,385)	(158,301)
Net carrying amount	(100,517)	(99,167)	(133,385)
Replacement and In-transit units [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	17,749	22,873	21,692
Additions	7,036	5,577	23,802
Deconsolidation, net			(3,903)
Reclassifications	(14,163)	(10,577)	(17,524)
Transfers to intangibles (Note 17)			(964)
Deduction for sale of assets	(9)	(124)
Disposals, net			(230)
Net carrying amount	10,613	17,749	22,873
Replacement and In-transit units [Member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	17,758	22,882	21,701
Net carrying amount	10,624	17,758	22,882
Replacement and In-transit units [Member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(9)	(9)	(9)
Net carrying amount	(11)	(9)	(9)
Work in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	24,564	18,695	18,853
Additions	39,584	27,431	13,178
Deconsolidation, net		(715)	(4)
Reclassifications	(31,426)	(20,408)	(6,980)
Transfers to intangibles (Note 17)			(2,048)
Disposals, net	(804)	(118)	(3,606)
Impairment loss	(15,786)		(352)
Translations adjustments		(321)	(346)
Net carrying amount	16,132	24,564	18,695
Work in progress [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	24,916	19,047	18,853
Net carrying amount	32,270	24,916	19,047
Work in progress [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(352)	(352)	0
Net carrying amount	S/ (16,138)	S/ (352)	S/ (352)

Property, Plant And Equipment_4

Property, Plant And Equipment, Net And Right-Of-Use Assets - Additional Information (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Work in progress	S/ 49,457	S/ 28,538
Proceeds from sale of fixed assets	12,700	31,900	S/ 127,200
Gain (loss) from fixed assets	6,100	(7,100)	26,900
Fully depreciated property, plant and equipment	319,200	424,500	154,000
Lease Expense under 12 months	167,300
Lease Expense of Low Value Assets	7,000
Variable Lease Payments	600
Property, plant and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Other financial liabilities	111,900	162,900	368,100
GMP S.A. [member]
Disclosure of detailed information about property, plant and equipment [line items]
Work in progress	S/ 15,200	17,300	11,000
Larcomar Hotel Project [member]
Disclosure of detailed information about property, plant and equipment [line items]
Work in progress		S/ 15,800	S/ 15,600

Property, Plant And Equipment_5

Property, Plant And Equipment, Net And Right-Of-Use Assets - Summary of Depreciation of Fixed Assets and Investment Properties (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation related to investment property	S/ (2,356)	S/ (2,319)	S/ (2,310)
Cumulative depreciation	(22,958)
Total depreciation of property, plant and equipment	72,038	123,100	197,484
Discontinued operations [member]
Disclosure of detailed information about property, plant and equipment [line items]
Total depreciation of property, plant and equipment		39,085	90,452
Property, plant and equipment including investment property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Total depreciation of property, plant and equipment	97,352	125,419	199,794
Cost of goods and services [member]
Disclosure of detailed information about property, plant and equipment [line items]
Cumulative depreciation	(20,011)
Total depreciation of property, plant and equipment	95,445	81,199	103,566
Administrative expenses [member]
Disclosure of detailed information about property, plant and equipment [line items]
Cumulative depreciation	(2,947)
Total depreciation of property, plant and equipment	S/ 1,907	S/ 5,135	S/ 5,776

Property, Plant And Equipment_6

Property, Plant And Equipment, Net And Right-Of-Use Assets - Summary of Net Carrying Amount of Machinery and Equipment, Vehicles and Furniture and Fixtures Acquired Under Finance Lease Agreements (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about property, plant and equipment [line items]
Accumulated depreciation	S/ (72,038)	S/ (123,100)	S/ (197,484)
Net carrying amount	443,870	470,554	865,735	S/ 1,113,599
Finance Lease [member]
Disclosure of detailed information about property, plant and equipment [line items]
Cost of acquisition	67,310	86,881	650,301
Accumulated depreciation	(44,671)	(38,026)	(351,447)
Net carrying amount	S/ 22,639	S/ 48,855	S/ 298,854

Property, Plant and Equipment_7

Property, Plant and Equipment, Net and Right-of-Use Assets - Summary of Group Recognized Assets And Liabilities For Right-Of-Use (Detail) S/ in Thousands	12 Months Ended
	Dec. 31, 2019PEN (S/)
Disclosure of quantitative information about right-of-use assets [line items]
Addition of liabilities for right-of-use	S/ 101,745
Depreciation charge	(22,958)
Translations adjustments	26
Net final carrying amount	78,813
Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	101,771
Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	(22,958)
Buildings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Addition of liabilities for right-of-use	63,479
Depreciation charge	(7,541)
Translations adjustments	26
Net final carrying amount	55,964
Buildings [member] | Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	63,505
Buildings [member] | Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	(7,541)
Machinery And Equipment [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Addition of liabilities for right-of-use	18,597
Depreciation charge	(6,899)
Net final carrying amount	11,698
Machinery And Equipment [Member] | Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	18,597
Machinery And Equipment [Member] | Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	(6,899)
Vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Addition of liabilities for right-of-use	19,669
Depreciation charge	(8,518)
Net final carrying amount	11,151
Vehicles [member] | Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	19,669
Vehicles [member] | Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	S/ (8,518)

Property, Plant and Equipment_8

Property, Plant and Equipment, Net and Right-of-Use Assets - Summary of Distribution Expense For Depreciation Of Right-Of-Use Assets (Detail) S/ in Thousands	12 Months Ended
	Dec. 31, 2019PEN (S/)
Disclosure Of Depreciation Of Right of use Assets [Line Items]
Depreciation, right-of-use assets	S/ 22,958
Cost of services and goods [member]
Disclosure Of Depreciation Of Right of use Assets [Line Items]
Depreciation, right-of-use assets	20,011
Administrative expenses [member]
Disclosure Of Depreciation Of Right of use Assets [Line Items]
Depreciation, right-of-use assets	S/ 2,947

Intangible Assets - Summary of

Intangible Assets - Summary of Movement of Intangible Assets and That of Their Related Accumulated Amortization (Detail) S/ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2019PEN (S/)	Dec. 31, 2019CLP ($)	Dec. 31, 2018PEN (S/)	Dec. 31, 2017PEN (S/)
Disclosure Of Goodwill [line items]
Intangible assets	S/ 847,095		S/ 940,070	S/ 960,286
Additions	137,624		100,681	117,290
Capitalization of interest expenses	3,527		3,361	26,015
Deconsolidation, net			(72,127)	(23,666)
Transfers from assets under Construction				169
Derecognition - net	(7,051)		(6,083)	(2,464)
Amortization	(105,278)		(112,072)	(86,557)
Impairment loss	(38,770)			(49,609)
Impairment reversal	20,676	$ 4,782
Translations adjustments	(4,508)		(6,735)	(1,394)
Intangible assets	853,315		847,095	940,070
Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	1,741,820		1,777,200	1,707,958
Intangible assets	1,683,771		1,741,820	1,777,200
Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(894,725)		(837,130)	(747,672)
Intangible assets	(830,456)		(894,725)	(837,130)
Goodwill [member]
Disclosure Of Goodwill [line items]
Intangible assets	93,288		116,804	144,520
Deconsolidation, net			(20,086)	(3,524)
Derecognition - net	(930)
Impairment loss	(33,089)			(20,068)
Translations adjustments	(1,902)		(3,430)	(4,124)
Intangible assets	57,367		93,288	116,804
Goodwill [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	174,031		197,547	205,195
Intangible assets	93,887		174,031	197,547
Goodwill [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(80,743)		(80,743)	(60,675)
Intangible assets	(36,520)		(80,743)	(80,743)
Trademarks [member]
Disclosure Of Goodwill [line items]
Intangible assets	52,441		65,100	93,666
Deconsolidation, net			(8,358)
Impairment loss				(29,541)
Impairment reversal	20,676
Translations adjustments	(2,471)		(4,301)	975
Reclasifications	49
Intangible assets	70,695		52,441	65,100
Trademarks [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	97,097		110,486	109,511
Intangible assets	73,836		97,097	110,486
Trademarks [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(44,656)		(45,386)	(15,845)
Intangible assets	(3,141)		(44,656)	(45,386)
Concession rights [member]
Disclosure Of Goodwill [line items]
Intangible assets	482,040		528,227	517,760
Additions	26,645		23,803	38,156
Capitalization of interest expenses	2,725		3,361	26,015
Deconsolidation, net			(22,758)	(17,354)
Transfers from assets under Construction				(11,217)
Derecognition - net			(16)	(537)
Amortization	(49,049)		(50,776)	(24,609)
Impairment loss	(3,213)
Translations adjustments			199	13
Reclasifications	(15,198)
Intangible assets	443,950		482,040	528,227
Concession rights [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	836,254		841,229	844,213
Intangible assets	710,290		836,254	841,229
Concession rights [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(354,214)		(313,002)	(326,453)
Intangible assets	(266,340)		(354,214)	(313,002)
Contractual relationships with clients [member]
Disclosure Of Goodwill [line items]
Intangible assets	17,057		34,265	32,811
Additions				5,274
Deconsolidation, net			(8,909)
Amortization	(3,682)		(7,996)	(4,189)
Translations adjustments	(114)		(303)	369
Reclasifications	(12,760)
Intangible assets	501		17,057	34,265
Contractual relationships with clients [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	85,482		98,607	95,127
Intangible assets	72,810		85,482	98,607
Contractual relationships with clients [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(68,425)		(64,342)	(62,316)
Intangible assets	(72,309)		(68,425)	(64,342)
Software and development costs [member]
Disclosure Of Goodwill [line items]
Intangible assets	3,992		17,624	20,021
Additions	3,745		3,267	3,330
Deconsolidation, net			(10,153)	(21)
Transfers from assets under Construction	672		199	2,761
Derecognition - net	(2,015)		(1,941)	(1,572)
Amortization	(5,308)		(5,834)	(8,091)
Translations adjustments	(21)		830	1,196
Reclasifications	19,410
Intangible assets	20,475		3,992	17,624
Software and development costs [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	16,177		59,913	60,607
Intangible assets	48,073		16,177	59,913
Software and development costs [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(12,185)		(42,289)	(40,586)
Intangible assets	(27,598)		(12,185)	(42,289)
Costs of development of wells [member]
Disclosure Of Goodwill [line items]
Intangible assets	139,221		116,733	108,722
Additions	102,022		68,544	49,698
Transfers from assets under Construction				5,008
Derecognition - net			(4,126)
Amortization	(43,552)		(41,930)	(46,695)
Reclasifications	(3,717)
Intangible assets	193,974		139,221	116,733
Costs of development of wells [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	461,224		396,806	342,100
Intangible assets	558,530		461,224	396,806
Costs of development of wells [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(322,003)		(280,073)	(233,378)
Intangible assets	(364,556)		(322,003)	(280,073)
Land use right [member]
Disclosure Of Goodwill [line items]
Intangible assets	13,288		13,288	13,288
Impairment loss	(2,468)
Intangible assets	10,820		13,288	13,288
Land use right [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	13,288		13,288	13,288
Intangible assets	13,288		13,288	13,288
Land use right [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(2,468)
Other assets [member]
Disclosure Of Goodwill [line items]
Intangible assets	45,768		48,029	29,498
Additions	5,212		5,067	20,832
Capitalization of interest expenses	802
Deconsolidation, net			(1,863)	(2,767)
Transfers from assets under Construction	(672)		(199)	3,617
Derecognition - net	(4,106)			(355)
Amortization	(3,687)		(5,536)	(2,973)
Translations adjustments			270	177
Reclasifications	12,216
Intangible assets	55,533		45,768	48,029
Other assets [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	58,267		59,324	37,917
Intangible assets	113,057		58,267	59,324
Other assets [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(12,499)		(11,295)	(8,419)
Intangible assets	S/ (57,524)		S/ (12,499)	S/ (11,295)

Intangible Assets - Summary o_2

Intangible Assets - Summary of Goodwill Allocated to Cash-Generating Units (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Goodwill [line items]
Goodwill	S/ 57,367	S/ 93,288	S/ 116,804
Engineering and Construction [member]
Disclosure Of Goodwill [line items]
Goodwill	36,632	71,621	75,051
Electromechanical [member]
Disclosure Of Goodwill [line items]
Goodwill	S/ 20,735	20,737	20,737
Mining and construction services [member]
Disclosure Of Goodwill [line items]
Goodwill			13,366
IT equipment and services [member]
Disclosure Of Goodwill [line items]
Goodwill		S/ 930	930
Telecommunications services [member]
Disclosure Of Goodwill [line items]
Goodwill			S/ 6,720

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) S/ in Thousands, $ in Millions, $ in Millions	Dec. 10, 2014USD ($)	Dec. 31, 2019PEN (S/)Wells	Dec. 31, 2019CLP ($)Wells	Dec. 31, 2018PEN (S/)	Dec. 31, 2017PEN (S/)	Dec. 31, 2017USD ($)	Aug. 31, 2016PEN (S/)	Dec. 31, 2014PEN (S/)	Aug. 31, 2013PEN (S/)
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Period of operating economic activities of each CGU		5 years	5 years
Costs capitalized		S/ 108,000		S/ 68,000	S/ 99,000
Dismantling wells provision		36,000		S/ 3,000
Impairment loss reversal		S/ 20,676	$ 4,782
GMP S.A. [member] | Talara, Piura [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Right for exploiting oil blocks in years	30 years
Total estimated investment | $	$ 400
Stracon GyM S.A. [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Percentage of ownership disposed in subsidiary					87.59%	87.59%
Proceeds from ownership interest disposed					S/ 248,800	$ 76.8
Amortisation expense of intangible assets					41,900
Vial y Vives - DSD [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment					29,500
Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Borrowings interest rate		7.00%		7.00%
Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Borrowings interest rate		12.00%		12.00%
Trademark [member] | Vial and Vives S.A.C. [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Trademarks acquired									S/ 75,400
Trademark [member] | Morelco S.A.S. [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment impact in goodwill		S/ 33,000			S/ 20,100
Trademarks acquired								S/ 33,330
Trademark [member] | Adexus S.A. [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment impact in goodwill		S/ 900
Trademarks acquired							S/ 9,100
Oil lots three [member] | GMP S.A. [member] | Talara, Piura [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Number of wells | Wells		230	230
Oil lots four [member] | GMP S.A. [member] | Talara, Piura [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Number of wells | Wells		330	330
Blocks I and V [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Determined useful lives of wells		5 years	5 years
Blocks III and IV [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Determined useful lives of wells		5 years	5 years
Concession rights [member] | Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Borrowings interest rate		7.14%
Concession rights [member] | Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Borrowings interest rate		8.72%

Intangible Assets - Summary o_3

Intangible Assets - Summary of Major Assumptions Used by the Group in Determining the Fair Value Less Cost of Disposal (Detail)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Engineering and Construction [member]
Disclosure Of Major Assumptions Used In Determining Fair Value Less Cost Of disposal And Value In Use [line items]
Gross margin	12.43%	12.67%	9.50%
Terminal growth rate	3.00%	3.00%	3.00%
Discount rate	11.83%	12.55%	11.18%
Engineering and Construction [member] | Morelco S.A.S. [member]
Disclosure Of Major Assumptions Used In Determining Fair Value Less Cost Of disposal And Value In Use [line items]
Average revenue growth rate	5.70%	12.25%	9.60%
Terminal growth rate	3.00%	3.00%	3.00%
Discount rate	11.83%	12.55%	11.18%
Engineering and Construction [member] | Vial y Vives - DSD [member]
Disclosure Of Major Assumptions Used In Determining Fair Value Less Cost Of disposal And Value In Use [line items]
Average revenue growth rate	19.58%	19.58%	25.00%
Terminal growth rate	2.00%	3.00%	4.00%
Discount rate	14.12%	14.00%	14.80%
Electromechanical [member]
Disclosure Of Major Assumptions Used In Determining Fair Value Less Cost Of disposal And Value In Use [line items]
Gross margin	8.86%	7.63%	8.00%
Terminal growth rate	2.00%	2.00%	2.00%
Discount rate	11.40%	11.44%	11.48%

Intangible Assets - Summary o_4

Intangible Assets - Summary of Concessions (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Detailed Information About Concessions [Line Items]
EPC Contract	S/ 853,315	S/ 847,095	S/ 940,070	S/ 960,286
Cost of capitalized indebtedness at effective interest rates between 7.14% and 8.72%	3,700	7,900
Road improvement	14,449	15,558
Implementation for road safety	8,152	6,283
Work capitalization of second roadway	314,614	310,417
Disbursements for land adquisition	4,233	4,757
Other intangible assets contracted for the delivery process	7,477	6,775
Total Norvial S.A.	417,003	436,222
Other concessions	26,947	45,818
Contractual arrangements [member]
Disclosure Of Detailed Information About Concessions [Line Items]
EPC Contract	443,950	482,040
Service concession rights [member]
Disclosure Of Detailed Information About Concessions [Line Items]
EPC Contract	443,950	482,040	S/ 528,227	S/ 517,760
Cost of capitalized indebtedness at effective interest rates between 7.14% and 8.72%	950	9,836
Service concession rights [member] | Contractual arrangements [member]
Disclosure Of Detailed Information About Concessions [Line Items]
EPC Contract	62,319	70,133
Ancon Huacho Pativilca [Member] | Service concession rights [member]
Disclosure Of Detailed Information About Concessions [Line Items]
Cost of capitalized indebtedness at effective interest rates between 7.14% and 8.72%	S/ 4,809	S/ 12,463

Intangible Assets - Summary o_5

Intangible Assets - Summary of Amortization of Intangibles (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortisation expense of intangible assets	S/ 105,278	S/ 112,072	S/ 86,557
Cost of sales and services [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortisation expense of intangible assets	99,589	98,318	67,381
Administrative expenses [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortisation expense of intangible assets	5,689	4,856	3,002
Discontinued operations [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortisation expense of intangible assets	S/ 0	S/ 8,898	S/ 16,174

Borrowings - Summary of Other F

Borrowings - Summary of Other Financial Liabilities (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Total	S/ 799,066	S/ 1,202,672
Current borrowings	454,260	826,474
Non-current borrowings	344,806	376,198
Bank Overdrafts [member]
Disclosure of detailed information about borrowings [line items]
Total		119
Current borrowings		119
Bank loans [member]
Disclosure of detailed information about borrowings [line items]
Total	553,658	1,023,481
Current borrowings	424,362	810,188
Non-current borrowings	129,296	213,293
Finance Leases Liabilities [member]
Disclosure of detailed information about borrowings [line items]
Total	22,980	33,488
Current borrowings	9,749	13,514
Non-current borrowings	13,231	19,974
Lease liability for right-of-use asset [member]
Disclosure of detailed information about borrowings [line items]
Total	80,216
Current borrowings	18,246
Non-current borrowings	61,970
Other financial liabilities [member]
Disclosure of detailed information about borrowings [line items]
Total	142,212	145,584
Current borrowings	1,903	2,653
Non-current borrowings	S/ 140,309	S/ 142,931

Borrowings - Additional informa

Borrowings - Additional information (Detail) S/ in Thousands, $ in Millions

1 Months Ended

12 Months Ended

Jul. 31, 2019

Dec. 31, 2019PEN (S/)

Dec. 31, 2018PEN (S/)

Dec. 31, 2016PEN (S/)

Dec. 31, 2016USD ($)

Dec. 31, 2019USD ($)

Oct. 31, 2019PEN (S/)

Oct. 31, 2019USD ($)

Sep. 30, 2019PEN (S/)

Aug. 31, 2019PEN (S/)

Aug. 31, 2019USD ($)

Jul. 01, 2019USD ($)

Dec. 31, 2018USD ($)

Jul. 31, 2018PEN (S/)

Jul. 31, 2018USD ($)

Jun. 11, 2018PEN (S/)

Jun. 11, 2018USD ($)

Apr. 30, 2018PEN (S/)

Apr. 30, 2018USD ($)

Jul. 31, 2017PEN (S/)

Jul. 31, 2017USD ($)

Jun. 27, 2017PEN (S/)

Jun. 27, 2017USD ($)

Dec. 31, 2015PEN (S/)

Dec. 31, 2015USD ($)

Disclosure of detailed information about borrowings [line items]

Initial term of loan

18 months

Borrowings | S/

S/ 799,066

S/ 1,202,672

Repayment of line of credit facility

S/ 245,800

$ 72.7

Repayment of line of credit facility, addition

S/ 52,100

$ 15.4

Outstanding line of credit

S/ 146,600

$ 44.2

Tranche A [member]

Disclosure of detailed information about borrowings [line items]

Outstanding line of credit

S/ 500

$ 0.1

S/ 400

Tranche B [member]

Disclosure of detailed information about borrowings [line items]

Outstanding line of credit

S/ 9,700

$ 9.2

Norvial S.A. [member]

Disclosure of detailed information about borrowings [line items]

Borrowings

S/ 138,000

$ 42.3

Percentage of economic rights

48.80%

Term Loan One [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

June 2020

Term Loan One [member] | Credit Suisse Syndicated Loan [member]

Disclosure of detailed information about borrowings [line items]

Term loan credit agreement

S/ 672,000

$ 200

Initial term of loan

18 months

Current portion of outstanding balance

S/ 126,700

$ 37.5

Term Loan One [member] | Credit Suisse Syndicated Loan [member] | three months LIBOR [Member]

Disclosure of detailed information about borrowings [line items]

Borrowings, adjustment to interest rate basis

4.90%

4.90%

Term Loan One [member] | GSP Bridge Loan [member]

Disclosure of detailed information about borrowings [line items]

Borrowings

S/ 214,500

$ 63.5

Term Loan One [member] | Natixis, BBVA, SMBC and MUFJ [member]

Disclosure of detailed information about borrowings [line items]

Borrowings

S/ 256,300

$ 78.7

Medium term loan credit agreement [member] | CS Peru Infrastructure Holdings LLC Loan [member]

Disclosure of detailed information about borrowings [line items]

Term loan credit agreement

$ 35

Gasoducto Sur Peruano S.A. [member] | GSP Bridge Loan [member]

Disclosure of detailed information about borrowings [line items]

Guarantee obligation

S/ 433,000

$ 129

GyM S.A. [member]

Disclosure of detailed information about borrowings [line items]

Revolving line of credit for working capital

S/ 33,600

$ 1.6

Increase decrease in revolving line of credit

14

Revolving line of credit for working capital

S/ 143,900

51.6

GyM S.A. [member] | Tranche A [member]

Disclosure of detailed information about borrowings [line items]

Percentage of the amount of Tranche A

50.00%

50.00%

Percentage of the client invoices

50.00%

50.00%

GyM S.A. [member] | CS Peru Infrastructure Holdings LLC Loan [member]

Disclosure of detailed information about borrowings [line items]

Borrowings

S/ 112,900

$ 35

Grana Y Montero S.A.A. [member]

Disclosure of detailed information about borrowings [line items]

Issuance of performance bonds

100

Issuance of performance bonds, addition

$ 50

Inversiones concesion vial S.A.C [member] | Other financial entities [member]

Disclosure of detailed information about borrowings [line items]

Repayment of borrowings | S/

S/ 142,200

S/ 145,600

Not more than six months after the closing date [member] | CS Peru Infrastructure Holdings LLC Loan [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

9.10%

Not more than one year after the closing date [member] | CS Peru Infrastructure Holdings LLC Loan [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

9.35%

Not more than thirty months after the closing date [member] | CS Peru Infrastructure Holdings LLC Loan [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

9.60%

More than thirty months [member] | CS Peru Infrastructure Holdings LLC Loan [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

10.10%

Bottom of range [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

7.00%

7.00%

7.00%

7.00%

Bottom of range [member] | Level 2 of fair value hierarchy [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

2.90%

2.40%

2.90%

2.40%

Bottom of range [member] | GyM S.A. [member] | Tranche A [member]

Disclosure of detailed information about borrowings [line items]

Percentage of the project valuations

65.00%

65.00%

Bottom of range [member] | Fixed interest rate [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

1.00%

1.60%

1.00%

1.60%

Top of range [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

12.00%

12.00%

12.00%

12.00%

Top of range [member] | Level 2 of fair value hierarchy [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

11.00%

8.90%

11.00%

8.90%

Top of range [member] | GyM S.A. [member] | Tranche A [member]

Disclosure of detailed information about borrowings [line items]

Percentage of the project valuations

134.00%

134.00%

Top of range [member] | Fixed interest rate [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

12.00%

15.80%

12.00%

15.80%

Borrowings - Summary of Bank Lo

Borrowings - Summary of Bank Loan (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Current borrowings	S/ 454,260	S/ 826,474
Non-current borrowings	S/ 344,806	376,198
GyM Ferrovias S.A. [member] | One month LIBOR [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	2.00%
Concar S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	15.75%
Bank loans [member]
Disclosure of detailed information about borrowings [line items]
Current borrowings	S/ 424,362	810,188
Non-current borrowings	S/ 129,296	213,293
Bank loans [member] | GyM S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	2022
Current borrowings	S/ 170,798	227,770
Non-current borrowings	S/ 26,401
Bank loans [member] | Grana Y Montero S.A.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	2022
Current borrowings	S/ 112,854	206,836
Non-current borrowings		125,547
Bank loans [member] | GyM Ferrovias S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	2019
Current borrowings		209,463
Bank loans [member] | Viva GyM S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	2020
Current borrowings	S/ 110,343	129,617
Non-current borrowings		2,102
Bank loans [member] | Concar S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	2019
Current borrowings		13,915
Bank loans [member] | GMP S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	2026
Current borrowings	S/ 30,367	22,587
Non-current borrowings	S/ 102,895	S/ 85,644
Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	7.00%	7.00%
Bottom of range [member] | GyM S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	1.00%
Bottom of range [member] | Grana Y Montero S.A.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	9.10%
Bottom of range [member] | Viva GyM S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	7.00%
Bottom of range [member] | GMP S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	5.05%
Top of range [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	12.00%	12.00%
Top of range [member] | GyM S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	11.00%
Top of range [member] | Grana Y Montero S.A.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	10.10%
Top of range [member] | Viva GyM S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	12.00%
Top of range [member] | GMP S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.04%

Borrowings - Summary of Finance

Borrowings - Summary of Finance Lease Obligations (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of finance lease and operating lease by lessor [line items]
Current finance lease liabilities	S/ 9,749	S/ 13,514
Non-current finance lease liabilities	S/ 13,231	19,974
Viva GyM S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Date of maturity	2023
Current finance lease liabilities	S/ 4,297	3,488
Non-current finance lease liabilities	S/ 7,399	8,582
GyM S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Date of maturity	2023
Current finance lease liabilities	S/ 3,395	4,523
Non-current finance lease liabilities	S/ 5,678	9,314
GMP S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Date of maturity	2022
Current finance lease liabilities	S/ 1,511	4,034
Non-current finance lease liabilities	S/ 154	1,522
Concar S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Date of maturity	2020
Current finance lease liabilities	S/ 546	1,469
Non-current finance lease liabilities		S/ 556
Bottom of range [member] | Viva GyM S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	7.79%
Bottom of range [member] | GyM S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	1.98%
Bottom of range [member] | GMP S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	4.02%
Bottom of range [member] | Concar S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	4.30%
Top of range [member] | Viva GyM S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	9.04%
Top of range [member] | GyM S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	9.07%
Top of range [member] | GMP S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	6.28%
Top of range [member] | Concar S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	5.05%

Borrowings - Summary of Minimum

Borrowings - Summary of Minimum Payment by Maturity and Present Value of Finance Lease Obligations (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of finance lease agreements obligations [Line Items]
Minimum finance lease payments payable	S/ 27,639	S/ 36,734
Future financial charges on finance leases	(4,659)	(3,246)
Present value of the obligations for finance lease contracts	22,980	33,488
Maturity Period Less than One Year [member]
Disclosure of finance lease agreements obligations [Line Items]
Minimum finance lease payments payable	10,826	15,151
Present value of the obligations for finance lease contracts	9,749	13,514
Maturity Period Greater than One and Less than Five Year [member]
Disclosure of finance lease agreements obligations [Line Items]
Minimum finance lease payments payable	16,813	21,583
Present value of the obligations for finance lease contracts	S/ 13,231	S/ 19,974

Borrowings - Summary of Present

Borrowings - Summary of Present value of Finance Lease Obligations (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of finance lease agreements obligations [Line Items]
Present value of finance lease obligations	S/ 22,980	S/ 33,488
Maturity Period Less than One Year [member]
Disclosure of finance lease agreements obligations [Line Items]
Present value of finance lease obligations	9,749	13,514
Maturity Period Greater than One and Less than Five Year [member]
Disclosure of finance lease agreements obligations [Line Items]
Present value of finance lease obligations	S/ 13,231	S/ 19,974

Borrowings - Summary of Lease L

Borrowings - Summary of Lease Liability for Right-of-use Asset (Detail) S/ in Thousands	12 Months Ended
	Dec. 31, 2019PEN (S/)
Disclosure Of Lease liabilities [Line Items]
Current	S/ 18,246
Non-current	S/ 61,970
GMP S.A. [member]
Disclosure Of Lease liabilities [Line Items]
Date of maturity	2023
Current	S/ 10,584
Non-current	S/ 10,261
GMP S.A. [member] | Bottom of range [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	6.59%
GMP S.A. [member] | Top of range [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	7.80%
Grana y Montero S.A.A. [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	7.88%
Date of maturity	2027
Current	S/ 4,888
Non-current	S/ 50,362
GyM S.A. [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	7.65%
Date of maturity	2022
Current	S/ 1,592
Non-current	S/ 541
Concar S.A. [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	5.55%
Date of maturity	2024
Current	S/ 1,171
Non-current	S/ 806
Other minors [member]
Disclosure Of Lease liabilities [Line Items]
Date of maturity	2020
Current	S/ 11
Other minors [member] | Bottom of range [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	6.31%
Other minors [member] | Top of range [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	10.00%

Borrowings - Summary of Minim_2

Borrowings - Summary of Minimum Payment by Maturity and the Present Value of the Lease Liability for Right-of-use Asset Obligations (Detail) S/ in Thousands	Dec. 31, 2019PEN (S/)
Disclosure Of Future Minimum Lease Payments [Line Items]
Undiscounted Future Minimum Lease Payments	S/ 102,524
Future financial charges	(22,308)
Present value of the lease liability for right-of-use asset obligations	80,216
Maturity Period Less than One Year [member]
Disclosure Of Future Minimum Lease Payments [Line Items]
Undiscounted Future Minimum Lease Payments	24,966
Present value of the lease liability for right-of-use asset obligations	18,246
Maturity Period Greater than One and Less than Five Year [member]
Disclosure Of Future Minimum Lease Payments [Line Items]
Undiscounted Future Minimum Lease Payments	69,955
Present value of the lease liability for right-of-use asset obligations	54,595
Maturity Period Greater than Five Year [member]
Disclosure Of Future Minimum Lease Payments [Line Items]
Undiscounted Future Minimum Lease Payments	7,603
Present value of the lease liability for right-of-use asset obligations	S/ 7,375

Borrowings - Summary of Prese_2

Borrowings - Summary of Present Value of Lease Liability for Right-of-use Asset (Detail) S/ in Thousands	Dec. 31, 2019PEN (S/)
Disclosure Of Future Minimum Lease Payments [Line Items]
Lease liability for right-of-use asset	S/ 80,216
Maturity Period Less than One Year [member]
Disclosure Of Future Minimum Lease Payments [Line Items]
Lease liability for right-of-use asset	18,246
Maturity Period Greater than One and Less than Five Year [member]
Disclosure Of Future Minimum Lease Payments [Line Items]
Lease liability for right-of-use asset	54,595
Maturity Period Greater than Five Year [member]
Disclosure Of Future Minimum Lease Payments [Line Items]
Lease liability for right-of-use asset	S/ 7,375

Borrowings - Summary of Carryin

Borrowings - Summary of Carrying Amount and Fair Value of Borrowings (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Carrying amount	S/ 799,066	S/ 1,202,672
Carrying amount [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	799,066	1,202,672
Carrying amount [member] | Bank Overdrafts [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount		119
Carrying amount [member] | Bank Loan [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	553,658	1,023,481
Carrying amount [member] | Finance Lease [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	22,980	33,488
Carrying amount [member] | Lease liability for right-of-use asset [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	80,216
Carrying amount [member] | Other financial liabilities [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	142,212	145,584
At fair value [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	834,057	1,336,987
At fair value [member] | Bank Overdrafts [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount		119
At fair value [member] | Bank Loan [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	572,019	1,152,885
At fair value [member] | Finance Lease [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	23,027	38,399
At fair value [member] | Lease liability for right-of-use asset [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	96,799
At fair value [member] | Other financial liabilities [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	S/ 142,212	S/ 145,584

Bonds - Summary of Bonds Issued

Bonds - Summary of Bonds Issued (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Total	S/ 924,042	S/ 937,042
Current	44,737	39,167
Non-current	879,305	897,875
GyM Ferrovias S.A. [member]
Disclosure of detailed information about borrowings [line items]
Total	618,497	611,660	S/ 603,657	S/ 604,031
Current	15,742	13,422
Non-current	602,755	598,238
Norvial S.A. [member]
Disclosure of detailed information about borrowings [line items]
Total	305,545	325,382	S/ 343,910	S/ 363,684
Current	28,995	25,745
Non-current	S/ 276,550	S/ 299,637

Bonds - Additional Information

Bonds - Additional Information (Detail) S/ in Millions, $ in Millions	Dec. 31, 2018USD ($)	Aug. 23, 2017USD ($)	Feb. 28, 2015PEN (S/)	Dec. 31, 2019PEN (S/)	Dec. 31, 2018PEN (S/)	Dec. 31, 2016PEN (S/)
Disclosure of detailed information about borrowings [line items]
Fair value of bonds				S/ 1,014.0	S/ 1,037.0
Mizuho Bank Ltd And Sumitomo Mitsui Banking Corporation [member]
Disclosure of detailed information about borrowings [line items]
Working capital loan | $		$ 80
Working capital loan disbursed | $	$ 62
Top of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate				12.00%	12.00%
Top of range [member] | Concession Agreement [member]
Disclosure of detailed information about borrowings [line items]
Sale and purchase agreement | $		$ 316
Top of range [member] | Level 2 of fair value hierarchy [member]
Disclosure of detailed information about borrowings [line items]
Interest rate				11.00%	8.90%
Discounted cash flows rates				7.59%	5.45%
Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate				7.00%	7.00%
Bottom of range [member] | Level 2 of fair value hierarchy [member]
Disclosure of detailed information about borrowings [line items]
Interest rate				2.90%	2.40%
Discounted cash flows rates				4.32%	4.09%
GyM Ferrovias S.A. [member]
Disclosure of detailed information about borrowings [line items]
Issue of corporate bonds			S/ 629.0
Maturity period of bonds			November 2039
Interest rate			4.75%
Bonds amortized				S/ 79.0	S/ 67.7
Accrued interest and VAC adjustments payable				S/ 86.8	S/ 72.0
Norvial S.A. [member]
Disclosure of detailed information about borrowings [line items]
Issue of corporate bonds						S/ 365.0

Bonds - Rollforwards of Bonds (

Bonds - Rollforwards of Bonds (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about borrowings [line items]
Balance at January, 1	S/ 937,042
Balance at December, 31	924,042	S/ 937,042
GyM Ferrovias S.A. [member]
Disclosure of detailed information about borrowings [line items]
Balance at January, 1	611,660	603,657	S/ 604,031
Amortization	(11,330)	(10,178)	(19,141)
Accrued interest	48,253	48,130	49,132
Interest paid	(30,086)	(29,949)	(30,365)
Balance at December, 31	618,497	611,660	603,657
Norvial S.A. [member]
Disclosure of detailed information about borrowings [line items]
Balance at January, 1	325,382	343,910	363,684
Amortization	(20,005)	(18,736)	(20,010)
Accrued interest	23,482	24,170	2,987
Capitalized interest	2,725	3,361	26,011
Interest paid	(26,039)	(27,323)	(28,762)
Balance at December, 31	S/ 305,545	S/ 325,382	S/ 343,910

Trade Accounts Payable - Summar

Trade Accounts Payable - Summary of Trade Accounts Payable (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Trade Accounts Payable [abstract]
Invoices payable	S/ 352,287	S/ 591,619
Provision of contract costs	746,408	378,670
Notes payable	37,426	109,242
Trade accounts payable	S/ 1,136,121	S/ 1,079,531

Trade Accounts Payable - Summ_2

Trade Accounts Payable - Summary of invoices payable (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	S/ 352,287	S/ 591,619
Infrastructure [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	78,188	203,051
Infrastructure [member] | Linea 1 - Metro de Lima [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	15,125	93,463
Infrastructure [member] | Oil Services [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	46,932	49,254
Infrastructure [member] | Operation and maintenance - Roads [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	16,131	60,334
Engineering and Construction [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	228,123	327,701
Engineering and Construction [member] | Works and Consortiums [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	64,571	128,159
Engineering and Construction [member] | Talara Refinery [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	59,740	101,103
Engineering and Construction [member] | Engineering and Construction Works VYV - DSD Chile Ltda. [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	26,368	26,184
Engineering and Construction [member] | Civil Works, Assembly and Electromechanics - Toquepala [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	10,325	23,957
Engineering and Construction [member] | North Concentrator Plant - Quellaveco [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	26,589	7,564
Engineering and Construction [member] | Engineering and Construction Works - Morelco S.A.S. [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	8,141	19,504
Engineering and Construction [member] | Generating Plant Machu Picchu [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	6,575	7,789
Engineering and Construction [member] | Project Mina Gold Fields La Cima S.A. [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	5,302	5,060
Engineering and Construction [member] | Civil works, assembly and electromechanics—Acero Arequipa [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	5,421	3,062
Engineering and Construction [member] | Others [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	15,091	5,319
Real Estate [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	26,072	18,365
Parent company operation [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	S/ 19,904	S/ 42,502

Trade Accounts Payable - Summ_3

Trade Accounts Payable - Summary of provision of contract costs (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	S/ 746,408	S/ 378,670
Infrastructure [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	52,658	12,209
Infrastructure [member] | Linea 1 - Metro de Lima [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	13,383	11,189
Infrastructure [member] | Oil Services [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	20,512	0
Infrastructure [member] | Operation and maintenance - Roads [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	18,763	1,020
Engineering and Construction [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	679,091	340,187
Engineering and Construction [member] | Talara Refinery [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	418,540	115,870
Engineering and Construction [member] | Works and Consortiums [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	68,239	105,681
Engineering and Construction [member] | Engineering and Construction Works VYV - DSD [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	68,140	51,412
Engineering and Construction [member] | Engineering and Construction Works - Morelco SAS [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	34,804	27,570
Engineering and Construction [member] | North Concentrator Plant - Quellaveco [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	24,185	10,030
Engineering and Construction [member] | Mina Project Of Gold Fields La Cima SA [Member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	15,050	8,520
Engineering and Construction [member] | Civil Works, Assembly and Electromechanics - Acero Arequipa [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	17,382	4,932
Engineering and Construction [member] | Civil Works, Assembly and Electromechanics - Toquepala [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	5,055	5,283
Engineering and Construction [member] | Generating Plant Machu Picchu [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	4,633	2,376
Engineering and Construction [member] | Others [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	23,063	8,513
Real Estate [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	13,573	12,808
Parent company operation [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	S/ 1,086	S/ 13,466

Other Accounts Payable - Summar

Other Accounts Payable - Summary of Other Accounts Payable (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Other Payables [line items]
Advances received from customers	S/ 307,839	S/ 496,547
Salaries and other payable	87,869	97,774
Put option liability on Morelco acquisition (Note 32-b)	106,444	103,649
Third-party loans	11,619	11,560
Other taxes payable	104,444	132,775
Acquisition of non-controlling interest (Note 35-a)	22,697	22,963
Guarantee deposits	13,201	15,137
Other accounts payables	70,592	55,865
Other payables	908,406	1,206,779
Advances received from customers, current	270,714	301,868
Salaries and other payable, current	87,869	97,774
Put option liability on Morelco acquisition, current	71,341
Third-party loans, current	9,545	11,560
Other taxes payable, current	84,235	111,444
Acquisition of non-controlling interest (Note 35-a), current	22,697	22,963
Guarantee Deposits, Current	13,201	15,137
Other accounts payables, current	40,078	36,392
Other payables, current	635,305	632,669
Advances received from customers, not current	37,125	194,679
Payables related parties, not current	22,583	21,849
Put option liability on Morelco acquisition (Note 33-b), not current	35,103	103,649
Third-party loans, not current	2,074	0
Other taxes payable, not current	20,209	21,331
Other accounts payables, not current	30,514	19,473
Other payables, not current	273,101	574,110
Consorcio Ductos del Sur payable [member]
Disclosure Of Other Payables [line items]
Payables related parties	148,076	234,978
Payables related parties, not current	148,076	234,978
Consorcio Rio Mantaro [member]
Disclosure Of Other Payables [line items]
Payables related parties	35,625	35,531
Payables related parties, current	S/ 35,625	S/ 35,531

Other Accounts Payable - Summ_2

Other Accounts Payable - Summary of Advances Details From Customers (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Other Payables [line items]
Total	S/ 307,839	S/ 496,547
Current	270,714	301,868
Non-current	37,125	194,679
Advances Customers Consortiums [member]
Disclosure Of Other Payables [line items]
Total	115,250	154,660
Current	113,093	146,764
Non-current	2,157	7,896
Autoridad Autonoma del Sistema Electrico de Transporte [member]
Disclosure Of Other Payables [line items]
Total		164,218
Current		9,781
Non-current		154,437
Customer advances for real estate projects [member]
Disclosure Of Other Payables [line items]
Total	66,258	67,519
Current	66,258	67,519
Concentradora Norte - Quellaveco [member]
Disclosure Of Other Payables [line items]
Total	64,118
Current	44,932
Non-current	19,186
Special National Transportation Infrastructure Project [member]
Disclosure Of Other Payables [line items]
Total	42,030	69,943
Current	26,534	38,959
Non-current	15,496	30,984
Talara Refinery [member]
Disclosure Of Other Payables [line items]
Total		10,835
Current		10,835
Others [member]
Disclosure Of Other Payables [line items]
Total	20,183	29,372
Current	19,897	28,010
Non-current	S/ 286	S/ 1,362

Other Accounts Payable - Additi

Other Accounts Payable - Additional Information (Detail) S/ in Millions	Dec. 31, 2019PEN (S/)
Construction contracts 1 [member]
Disclosure Of Other Payables [line items]
Payment obligations to main subcontractors as a consequence of termination of GSP operations	S/ 235

Other Provisions - Summary of O

Other Provisions - Summary of Other Provisions (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of other provisions [line items]
Provisions	S/ 328,435	S/ 109,608
Provisions, current	113,483	6,197
Provisions, not current	214,952	103,411
Legal contingencies [member]
Disclosure of other provisions [line items]
Provisions	278,319	84,728
Provisions, current	103,635	6,049
Provisions, not current	174,684	78,679
Contingent liabilities [member] | Acquisition of subsidiaries [member]
Disclosure of other provisions [line items]
Provisions		4,498
Provisions, not current		4,498
Provision for decommissioning, restoration and rehabilitation costs [member]
Disclosure of other provisions [line items]
Provisions	50,116	20,382
Provisions, current	9,848	148
Provisions, not current	S/ 40,268	S/ 20,234

Other Provisions - Additional I

Other Provisions - Additional Information (Detail) S/ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2019PEN (S/)	Dec. 31, 2018PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2017PEN (S/)	Dec. 31, 2016PEN (S/)
Disclosure of other provisions [line items]
Other provisions	S/ 328,435	S/ 109,608	$ 5	S/ 47,417	S/ 41,073
Legal proceedings provision [member]
Disclosure of other provisions [line items]
Present value of the estimated provision	154,000	73,500
Other provisions	278,319	S/ 84,728		S/ 23,364	S/ 15,732
Termination of the Legal class action | $			20
Legal proceedings provision [member] | GyM S.A. [member]
Disclosure of other provisions [line items]
Other provisions	46,000
Professional Liability [member].
Disclosure of other provisions [line items]
Other provisions	S/ 49,800		$ 15

Other Provisions - Summary Gros

Other Provisions - Summary Gross Movement of Other Provisions (Detail) S/ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2018PEN (S/)	Dec. 31, 2017PEN (S/)
Disclosure of other provisions [line items]
Beginning balance	S/ 109,608		S/ 47,417	S/ 41,073
Additions	228,719		78,947	9,510
Reversals of provisions	(7,471)		(6,218)	(1,456)
Deconsolidation of subsidiaries			(2,340)
Reclasification liabilities classified as held for sale			(1,093)
Payments	(2,178)		(6,615)	(1,680)
Translation adjustments	(243)		(490)	(30)
Ending balance	328,435	$ 5	109,608	47,417
Legal proceedings provision [member]
Disclosure of other provisions [line items]
Beginning balance	84,728		23,364	15,732
Additions	197,721		75,369	9,510
Reversals of provisions	(3,122)		(4,875)	(235)
Deconsolidation of subsidiaries			(2,340)
Payments	(914)		(6,615)	(1,680)
Translation adjustments	(94)		(175)	37
Ending balance	278,319		84,728	23,364
Contingent liabilities [member]
Disclosure of other provisions [line items]
Beginning balance	4,498		7,249	8,125
Reversals of provisions	(4,349)		(1,343)	(809)
Reclasification liabilities classified as held for sale			(1,093)
Translation adjustments	(149)		(315)	(67)
Ending balance	0		4,498	7,249
Provision for decommissioning, restoration and rehabilitation costs [member]
Disclosure of other provisions [line items]
Beginning balance	20,382		16,804	17,216
Additions	30,998		3,578
Reversals of provisions				(412)
Payments	(1,264)
Ending balance	S/ 50,116		S/ 20,382	S/ 16,804

Equity - Additional Information

Equity - Additional Information (Detail) S/ / shares in Units, $ / shares in Units, $ in Millions	Nov. 06, 2018USD ($)$ / sharesshares	Dec. 31, 2019PEN (S/)S/ / sharesshares	Dec. 31, 2018PEN (S/)S/ / sharesshares	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2014	Apr. 02, 2019PEN (S/)shares	Dec. 31, 2013PEN (S/)
Disclosure of classes of share capital [line items]
Capital increase | $	$ 130
Capital increase shares subscribed							142,483,663
Number of shares represents as capital	211,864,407
Authorized capital | S/							S/ 871,917,855
Par value per share | (per share)	$ 0.6136		S/ 1.00
Number of shares subscribed			69,380,402
Number of shares represents as capital		729,434,192
Number of shares registered in public registries			660,053,790
Number of shares in process of registration			69,380,402
Number of equity shares per American Depository Shares | S/ / shares			S/ 5
Quoted share price | S/ / shares		S/ 1.70	S/ 1.99
Trading frequency, percentage		95.24%	91.60%
Percentage of net profit transferred to legal reserve		10.00%
Maximum allowed percentage to legal reserve to paid-in capital		20.00%
Voluntary reserve | S/		S/ 29,974,000	S/ 29,974,000
Excess of total income obtained by shares issued over nominal value | S/		S/ 138,900,000	S/ 68,200,000					S/ 1,055,500,000
Dividend rate percentage					6.80%	4.10%
Ordinary shares [member]
Disclosure of classes of share capital [line items]
Number of shares		218,043,480	41,586,332
American depository shares [member]
Disclosure of classes of share capital [line items]
Number of shares		43,608,696	207,931,660
2017 and onwards [member]
Disclosure of classes of share capital [line items]
Dividend rate percentage				5.00%

Equity - Summary of Company's C

Equity - Summary of Company's Corporte Structure (Detail)	12 Months Ended
	Dec. 31, 2019
Disclosure of classes of share capital [line items]
Number of shareholders	1,745
Total percentage of interest	100.00%
Upto one percent [member]
Disclosure of classes of share capital [line items]
Number of shareholders	1,725
Total percentage of interest	12.19%
From one point zero one percent to five percent [member]
Disclosure of classes of share capital [line items]
Number of shareholders	16
Total percentage of interest	30.98%
From five point zero one percent to ten percent [member]
Disclosure of classes of share capital [line items]
Number of shareholders	2
Total percentage of interest	18.34%
Over Ten Percent [member]
Disclosure of classes of share capital [line items]
Number of shareholders	2
Total percentage of interest	38.49%

Deferred Income Tax - Summary o

Deferred Income Tax - Summary of Deferred Income Tax (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of deferred income taxes [line items]
Deferred income tax asset	S/ 240,919	S/ 425,436
Deferred income tax liability	(112,734)	(75,347)
Deferred income tax asset, net	128,185	350,089	S/ 364,225	S/ 353,839
Up to 1 year [member]
Disclosure of deferred income taxes [line items]
Deferred income tax asset	37,927	48,889
Deferred income tax liability	(19,791)	(9,067)
Later than one year [member]
Disclosure of deferred income taxes [line items]
Deferred income tax asset	202,992	376,547
Deferred income tax liability	S/ (92,943)	S/ (66,280)

Deferred Income Tax - Summary_2

Deferred Income Tax - Summary of Gross Movement of Deferred Income Tax Item (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of changes in deferred tax liability (asset) [abstract]
Beginning balance	S/ 350,089	S/ 364,225	S/ 353,839
Debit (credit) to income statement (Note 29)	(206,273)	25,118	42,599
Adjustment for changes in rates of income tax	(622)	(1,524)	1,951
Sale of a subsidiary		(40,460)	(12,160)
IFRIC 23 adoption	(986)
Debit (credit) to equity	(3)	(95)	(16,804)
Other movements	(14,020)	2,825	(5,200)
Ending balance	S/ 128,185	S/ 350,089	S/ 364,225

Deferred Income Tax - Summary_3

Deferred Income Tax - Summary of Movements of Deferred Tax Assets and Liabilities (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	S/ 350,089	S/ 364,225	S/ 353,839
(Charge) credit to P&L	(206,273)	25,118	42,599
Charge (credit) to equity	(3)	(95)	(16,804)
IFRIC 23 adoption	(986)
Sale of subsidiaries		40,460	12,160
Ending balance	128,185	350,089	364,225
Difference in depreciation rates [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	74,983	165,851	61,750
(Charge) credit to P&L	9,937	(74,679)	104,101
Sale of subsidiaries			(16,189)
Ending balance	84,920	74,983	165,851
Deferred income [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	13,574	0
(Charge) credit to P&L	10,571	13,574
Ending balance	24,145	13,574	0
Deferred income tax liability work in process [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	5,456	2,530	8,242
(Charge) credit to P&L	33,403	2,926	(5,712)
Ending balance	38,859	5,456	2,530
Tax receivable [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	32,878	32,189	28,867
(Charge) credit to P&L	3,312	689	3,322
Ending balance	36,190	32,878	32,189
Borrowing costs capitalized [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	15,716	19,945	21,418
(Charge) credit to P&L	(780)	(4,229)	(1,473)
Ending balance	14,936	15,716	19,945
PPA [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(1,562)	15,338	27,118
(Charge) credit to P&L	11,385	(11,699)	(11,780)
Sale of subsidiaries			(5,201)
Ending balance	9,823	(1,562)	15,338
Others [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	13,808	9,357	13,164
(Charge) credit to P&L	18,821	7,828	(3,724)
Sale of subsidiaries		(3,377)	(83)
Ending balance	32,629	13,808	9,357
Deferred Tax Liabilities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	154,853	245,210	160,559
(Charge) credit to P&L	86,649	(65,590)	84,734
Sale of subsidiaries		(24,767)	(83)
Ending balance	241,502	154,853	245,210
Provisions [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	38,366	52,439	105,679
(Charge) credit to P&L	804	702	(12,614)
Charge (credit) to equity			(8,882)
Reclassification			(30,901)
Sale of subsidiaries		(14,775)	(683)
Others			(160)
Ending balance	39,170	38,366	52,439
Accelerated tax depreciation [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	921	86,651	16,381
(Charge) credit to P&L	7,512	(83,561)	79,637
Sale of subsidiaries		(2,169)	(9,367)
Ending balance	8,433	921	86,651
Tax losses [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	136,310	144,089	153,083
(Charge) credit to P&L	14,343	25,733	(8,555)
IFRIC 23 adoption	(986)
Sale of subsidiaries		(33,512)	(438)
Others			(1)
Ending balance	149,667	136,310	144,089
Deferred income tax asset work in process [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	34,005	39,487	17,614
(Charge) credit to P&L	11,715	(5,482)	21,873
Ending balance	45,720	34,005	39,487
Accrual for unpaid vacations [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	9,009	13,440	12,972
(Charge) credit to P&L	1,842	1,784	2,166
Sale of subsidiaries		(6,215)	(1,697)
Others			(1)
Ending balance	10,851	9,009	13,440
Investments in subsidiaries [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance			608
(Charge) credit to P&L			118
Reclassification			(726)
Provision deterioration [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	253,607	224,780	172,052
(Charge) credit to P&L	(205,265)	35,289	28,593
Charge (credit) to equity			(7,493)
Reclassification			31,627
Sale of subsidiaries		(6,462)
Others			1
Ending balance	48,342	253,607	224,780
Tax goodwill [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	18,048	20,413	20,525
(Charge) credit to P&L	(4,526)	(2,365)	(112)
Ending balance	13,522	18,048	20,413
Other [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	14,676	28,136	15,484
(Charge) credit to P&L	53,329	(14,096)	18,358
Charge (credit) to equity	(3)	(95)	(347)
Sale of subsidiaries		(944)	(236)
Others	(14,020)	1,675	(5,123)
Ending balance	53,982	14,676	28,136
Deferred Tax Asset [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	504,942	609,435	514,398
(Charge) credit to P&L	(120,246)	(41,996)	129,464
Charge (credit) to equity	(3)	(95)	(16,722)
IFRIC 23 adoption	(986)
Sale of subsidiaries		(64,077)	(12,421)
Others	(14,020)	1,675	(5,284)
Ending balance	S/ 369,687	S/ 504,942	S/ 609,435

Deferred Income Tax - Additiona

Deferred Income Tax - Additional Information (Detail) S/ in Thousands	Dec. 31, 2019PEN (S/)
Deferred tax assets and liabilities [abstract]
Tax losses	S/ 517,316

Deferred Income Tax -Summary Of

Deferred Income Tax -Summary Of Tax Loss Carry forward (Detail) S/ in Thousands	12 Months Ended
	Dec. 31, 2019PEN (S/)
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 517,316
GyM S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 328,946
Tax Loss Aplication Method	B
Vial y Vives-DSD S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 115,027
Tax Loss Aplication Method	N/A
Viva GyM S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 21,530
Tax Loss Aplication Method	A
Statute of Limitations	2022
Grana y Montero S.A.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 17,875
Tax Loss Aplication Method	A
Statute of Limitations	2022
TGNCA S.A.C. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 15,989
Tax Loss Aplication Method	B
Morelco S.A.S. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 5,650
Tax Loss Aplication Method	N/A
GMP S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 4,869
Tax Loss Aplication Method	A
Statute of Limitations	2021
GyM Chile S.p.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 4,052
Tax Loss Aplication Method	N/A
Survial S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 2,053
Tax Loss Aplication Method	A
Statute of Limitations	2023
Incolur DSD [Member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 1,278
Tax Loss Aplication Method	N/A
Other investment subsidiaries [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 47
Two thousand twenty [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	123,915
Two thousand twenty [member] | GyM S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	23,985
Two thousand twenty [member] | Vial y Vives-DSD S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	71,010
Two thousand twenty [member] | Viva GyM S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	16,917
Two thousand twenty [member] | Morelco S.A.S. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	5,650
Two thousand twenty [member] | GMP S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	4,869
Two thousand twenty [member] | Survial S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	1,437
Two thousand twenty [member] | Other investment subsidiaries [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	47
Two thousand twenty one [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	24,517
Two thousand twenty one [member] | GyM S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	13,270
Two thousand twenty one [member] | Vial y Vives-DSD S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	6,018
Two thousand twenty one [member] | Viva GyM S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	4,613
Two thousand twenty one [member] | Survial S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	616
Two thousand twenty two and later [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	368,884
Two thousand twenty two and later [member] | GyM S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	291,691
Two thousand twenty two and later [member] | Vial y Vives-DSD S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	37,999
Two thousand twenty two and later [member] | Grana y Montero S.A.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	17,875
Two thousand twenty two and later [member] | TGNCA S.A.C. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	15,989
Two thousand twenty two and later [member] | GyM Chile S.p.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	4,052
Two thousand twenty two and later [member] | Incolur DSD [Member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 1,278

Deferred Income Tax -Summary _2

Deferred Income Tax -Summary Of Tax Loss Carry forward (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Tax Loss Carryforwards [abstract]
Tax loss offset period from the date the loss is incurred	0 days
Tax loss offset, percentage of net rent	50.00%

Workers' Profit Sharing - Summa

Workers' Profit Sharing - Summary of Worker's Profit Sharing (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure employees participation [line items]
Workers profit sharing	S/ 6,340	S/ 7,862	S/ 9,777
Cost of sales of goods and services [member]
Disclosure employees participation [line items]
Workers profit sharing	4,661	5,274	2,215
Administrative expenses [member]
Disclosure employees participation [line items]
Workers profit sharing	S/ 1,679	S/ 2,588	S/ 7,562

Costs And Expenses by Nature -

Costs And Expenses by Nature - Summary of Information about Expense by Nature (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Expense by Nature [line items]
Services provided by third-parties	S/ 1,509,305	S/ 1,162,747	S/ 1,373,615
Salaries, wages and fringe benefits	1,068,881	922,897	1,054,104
Purchase of goods	855,743	755,209	856,885
Other management charges	202,386	418,841	283,159
Amortization	105,278	103,174	70,383
Depreciation	97,352	86,334	109,342
Impairment of accounts receivable	4,900	65,076	19,109
Taxes	9,391	10,653	14,878
Impairment of property, plant and equipment	3,907	5,468	11,948
Impairment of inventories			40,592
Impairment of investments	255
Inventory recovery	(249)	(26,993)
Total report reclassified	3,857,149	3,503,406	3,834,015
Cost of goods and services [member]
Expense by Nature [line items]
Services provided by third-parties	1,450,577	1,064,687	1,268,665
Salaries, wages and fringe benefits	951,455	817,392	919,409
Purchase of goods	855,743	755,209	856,745
Other management charges	174,678	375,308	235,102
Amortization	99,589	98,318	67,381
Depreciation	95,445	81,199	103,566
Impairment of accounts receivable	4,900	45,658	703
Taxes	6,941	8,727	7,470
Impairment of property, plant and equipment	3,907	5,468	11,928
Impairment of inventories			40,592
Impairment of investments	255
Inventory recovery	(249)	(26,993)
Total report reclassified	3,643,241	3,224,973	3,511,561
Administrative expenses [member]
Expense by Nature [line items]
Services provided by third-parties	58,728	98,060	104,950
Salaries, wages and fringe benefits	117,426	105,505	134,695
Purchase of goods			140
Other management charges	27,708	43,533	48,057
Amortization	5,689	4,856	3,002
Depreciation	1,907	5,135	5,776
Impairment of accounts receivable	0	19,418	18,406
Taxes	2,450	1,926	7,408
Impairment of property, plant and equipment			20
Total report reclassified	S/ 213,908	S/ 278,433	S/ 322,454

Costs And Expenses by Nature _2

Costs And Expenses by Nature - Summary of Wages, Salaries and Fringe Benefits (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Classes of employee benefits expense [abstract]
Salaries	S/ 786,346	S/ 629,641	S/ 747,195
Statutory gratification	88,369	80,697	106,797
Social contributions	61,533	73,297	76,330
Employee's severance indemnities	49,944	50,852	43,399
Vacations	39,298	39,221	33,603
Worker's profit sharing	6,340	7,862	9,777
Others	37,051	41,327	37,003
Total	S/ 1,068,881	S/ 922,897	S/ 1,054,104

Costs And Expenses by nature _3

Costs And Expenses by nature - Summary of impairment of accounts receivable (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Impairment Of Accounts Receivable [line items]
Impairment of accounts receivable	S/ 4,900	S/ 65,076	S/ 19,109
Trade receivables [member]
Disclosure Of Impairment Of Accounts Receivable [line items]
Impairment of accounts receivable	955	3,065	724
Other accounts receivable [member]
Disclosure Of Impairment Of Accounts Receivable [line items]
Impairment of accounts receivable	2,421	44,252
Trade receivables and due from related parties [member]
Disclosure Of Impairment Of Accounts Receivable [line items]
Impairment of accounts receivable	S/ 1,524	S/ 17,759	S/ 18,385

Financial Income and Expenses -

Financial Income and Expenses - Summary of Financial Income and Expenses (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Financial income:
Interest on loans to third parties	S/ 36,876	S/ 27,060	S/ 577
Fair value of accounts receivables	30,408	9,786
Interest on short-term bank deposits	4,056	3,811	5,123
Commissions and collaterals	535	1,448	12
Exchange rate gain, net			5,603
Others	2,781	8,820	2,427
Finance income	74,656	50,925	13,742
Interest expense:
- Bank loans	78,293	90,349	93,238
- Bonds	26,113	27,388	28,804
- Commissions and collaterals	24,521	31,668	15,537
- Loans from third parties	14,162	31,296	6,784
- Right-of-use	5,472
- Financial lease	2,042	2,908	4,722
Loss by measurement of financial asset fair value	41,131	25,796	8,059
Exchange difference loss, net	32,570	23,276
Derivative financial instruments	92	268	739
Other financial expenses	14,542	23,200	24,802
Less capitalized interest	(7,229)	(8,167)	(31,908)
Finance costs	S/ 231,709	S/ 247,982	S/ 150,777

Other Income and Expenses, Ne_2

Other Income and Expenses, Net - Summary of Other Income and Expenses, Net (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Other income:
Profit from Mizuho Agreement	S/ 89,688
Recovery of provisions and accounting impairments	23,279
Trademarks revaluation	20,676
Supplier debt forgiveness	19,026
Sale of fixed assets	12,748	S/ 26,007	S/ 93,013
Sale of investments		13,475
Present value of the liability from put option		6,122	79
Others	14,368	12,815	6,466
Other income	179,785	58,419	99,558
Other expenses:
Asset impairment	296,581
Civil repair to the Peruvian Government	69,150	73,500
Legal litigation	49,754
Impairment of goodwill and trademarks	33,089		49,608
Net cost of fixed assets disposal	21,061	36,931	78,378
Others	36,904	9,323	4,441
Other expenditures	506,539	119,754	132,427
Other expenses	S/ (326,754)	S/ (61,335)	S/ (32,869)

Other Income and Expenses, Ne_3

Other Income and Expenses, Net - Summary of Other Income and Expenses, Net (Parenthetical) (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of other income and expenses net [line items]
Percentage of gains	70.00%
Impairment of accounts receivable	S/ 4,900	S/ 65,076	S/ 19,109
Promotora Larcomar S.A. [member]
Disclosure of other income and expenses net [line items]
Impairment of accounts receivable	276,000
Provision for impairment on work in progress	18,000
Civil reparation [member]
Disclosure of other income and expenses net [line items]
Increase in provision	S/ 69,000

Tax Situation - Additional Info

Tax Situation - Additional Information (Detail) S/ in Thousands, $ in Millions	Jan. 01, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019PEN (S/)	Dec. 31, 2018PEN (S/)	Dec. 31, 2018COP ($)	Dec. 31, 2017PEN (S/)
Disclosure of Income Tax [Line items]
Current income tax payable					S/ 113,062	S/ 150,020		S/ 168,143
Write off of deferred income tax asset					172,000
Impairment of investments					(374)
Negocios Gas S.A [member]
Disclosure of Income Tax [Line items]
Impairment of investments					67,000
GyM S.A [member]
Disclosure of Income Tax [Line items]
Impairment of accounts receivable					7,700
Concesionaria Vesur S.A. And Promotora Larcomar S.A [member]
Disclosure of Income Tax [Line items]
Impairment of work in progress					10,800
GyM Ferrovias S.A. [member]
Disclosure of Income Tax [Line items]
Current income tax payable					S/ 7,000	20,000
Inmobiliaria Almonte S.A.[member]
Disclosure of Income Tax [Line items]
Current income tax payable						S/ 10,000
Chile (member)
Disclosure of Income Tax [Line items]
Income tax rate					27.00%	27.00%	27.00%	24.00%
Colombia (member)
Disclosure of Income Tax [Line items]
Income tax rate					33.00%	37.00%	37.00%	40.00%
Effective tax rate						33.00%	33.00%
Effective tax rate, temporary overrate						4.00%	4.00%
Taxable income						S/ 895	$ 800
Withholding tax rate for payments in abroad					20.00%
Withholding tax rate for payments to non resident					20.00%
Withholding tax rate to payments for financial returns to non residents					15.00%
Withholding tax rate to payments to the parent company					33.00%
Time period for corrections in tax returns					3 years
Limitation period for income taxpayers subject to transfer prices and tax losses					5 years
Increase in taxable income compared to previous year					30.00%
Limitation for tax return description					In case of an increase in taxable income of 30% with respect to the previous year, for fiscal years 2020 and 2021, the statute of limitation of the returns would be six (6) months and in the case of a 20% increase year will be close at month twelve (12).
Colombia (member) | Subsidiary one [member]
Disclosure of Income Tax [Line items]
Effective tax rate						37.00%	37.00%
Colombia (member) | Subsidiary two [member]
Disclosure of Income Tax [Line items]
Effective tax rate						33.00%	33.00%
Peru [member]
Disclosure of Income Tax [Line items]
Income tax rate					29.50%	29.50%	29.50%	28.00%
Tax rate applicable to net assets exceeding S/1 million					0.40%
Current income tax payable						S/ 1,000
Changes in tax rates or tax laws enacted or announced [member] | Colombia (member)
Disclosure of Income Tax [Line items]
Percent of liquid income on liquid assets	3.50%
Percentage of presumptive income			0.00%	0.50%
Tax rate on foreign entities		30.00%	31.00%	32.00%

Tax Situation - Summary of Inco

Tax Situation - Summary of Income Tax Expense (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Major components of tax expense (income) [abstract]
Current income tax	S/ 113,062	S/ 150,020	S/ 168,143
Deferred income tax (Note 24)	206,895	(23,594)	(44,550)
PPUA			613
Total	319,957	126,426	124,206
(-) Discontinued operations		(13,108)	(77,901)
Income tax	S/ 319,957	S/ 113,318	S/ 46,305

Tax Situation - Summary of Weig

Tax Situation - Summary of Weighted-Average Income Tax Rate Applicable To Pre-tax Income (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Profit (loss) before income tax	S/ (474,726)	S/ 133,948	S/ 45,112
Income tax by applying local applicable tax rates on profit generated in the respective countries	(141,370)	40,507	13,811
Reversal of deferred income tax asset	174,716
Non-recoverable item	85,301
Non-deductible expenses	84,832	70,052	30,472
Unrecognized deferred income tax asset	82,424	8,592	1,562
Change in prior years estimations	36,529	3,235	9,005
Provision of tax contingencies	7,079
Adjustment for changes in rates of income tax	622	1,524	27
PPUA adjustment for changes in tax rates			(611)
Non-taxable income	(1,195)	(1,691)	(4)
Equity method (profit) loss	(64)	(1,094)	394
Others, net	(8,917)	(7,807)	(8,351)
Income tax	S/ 319,957	S/ 113,318	S/ 46,305

Tax Situation - Summary of We_2

Tax Situation - Summary of Weighted Average Pre-tax Profit or Loss and Applicable Income Tax Rate (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Pre - tax profit	S/ (474,726)	S/ 133,948	S/ 45,112
Tax at statutory tax rate	S/ (141,370)	S/ 40,507	S/ 13,811
Peru [member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate	29.50%	29.50%	28.00%
Pre - tax profit	S/ (1,612,192)	S/ 151,627	S/ 420,421
Tax at statutory tax rate	S/ (475,597)	S/ 44,730	S/ 124,024
Peru Norvial [member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate	27.00%	27.00%	27.00%
Pre - tax profit	S/ 24,066	S/ 21,104	S/ 68,104
Tax at statutory tax rate	S/ 6,498	S/ 5,698	S/ 18,388
Peru Gy M Ferrovias [member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate	30.00%	30.00%	30.00%
Pre - tax profit	S/ 121,080	S/ 125,136	S/ 29,028
Tax at statutory tax rate	S/ 36,324	S/ 37,541	S/ 8,708
Peru Vesur [member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate	30.00%	30.00%	30.00%
Pre - tax profit	S/ (17,752)	S/ 2,951	S/ 779
Tax at statutory tax rate	S/ (5,326)	S/ 885	S/ 234
Peru GMP [member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate	29.00%	29.00%	30.00%
Pre - tax profit	S/ 35,421	S/ 35,421	S/ 20,941
Tax at statutory tax rate	S/ 10,272	S/ 10,272	S/ 6,073
Chile (member)
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate	27.00%	27.00%	24.00%
Pre - tax profit	S/ (36,917)	S/ (20,768)	S/ (93,031)
Tax at statutory tax rate	S/ (9,967)	S/ (5,607)	S/ (23,723)
Colombia (member)
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate	33.00%	37.00%	40.00%
Pre - tax profit			S/ (27,970)
Tax at statutory tax rate			S/ (11,188)
Bolivia (member)
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate	25.00%	25.00%	25.00%
Pre - tax profit	S/ 681	S/ (137)	S/ (2,897)
Tax at statutory tax rate	S/ 170	S/ (34)	(724)
Colombia - Morelco S.A [member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate		37.00%
Pre - tax profit		S/ 11,851
Tax at statutory tax rate		S/ 4,385
Colombia - GyM S.A. Branch [member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate	33.00%	33.00%
Pre - tax profit	S/ (11,824)	S/ 1,984
Tax at statutory tax rate	(3,902)	655
Unrealized Gain (Loss) [member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Pre - tax profit	1,022,711	(195,221)	(370,263)
Tax at statutory tax rate	300,158	(58,018)	(107,981)
Utility [member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Pre - tax profit	(474,726)	133,948	45,112
Tax at statutory tax rate	S/ (141,370)	S/ 40,507	S/ 13,811

Other Comprehensive Income - Su

Other Comprehensive Income - Summary of Accumulated Other Comprehensive Income Loss (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	S/ 2,489,931	S/ 2,589,078	S/ 2,489,737
Ending balance	1,876,085	2,489,931	2,589,078
Reserve of cash flow hedges [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	484	371	(87)
Credit (charge) for the year	8	160	650
Tax effects	(2)	(47)	(192)
Other comprehensive income of the year	6	113	458
Ending balance	490	484	371
Reserve of exchange differences on translation [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(56,792)	(63,722)	(54,556)
Credit (charge) for the year	(6,892)	(7,875)	(9,166)
Transfer to profit or loss (*)		14,805
Other comprehensive income of the year	(6,892)	6,930	(9,166)
Ending balance	(63,684)	(56,792)	(63,722)
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	7,461	7,461	7,461
Ending balance	7,461	7,461	7,461
Reserve of change in value of foreign currency basis spreads [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(9,954)	(1,962)	(8,455)
Credit (charge) for the year		(10,800)	9,222
Tax effects		2,808	(2,729)
Other comprehensive income of the year		(7,992)	6,493
Ending balance	(9,954)	(9,954)	(1,962)
Accumulated other comprehensive income [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(58,801)	(57,852)	(55,637)
Credit (charge) for the year	(6,884)	(18,515)	706
Tax effects	(2)	2,761	(2,921)
Transfer to profit or loss (*)		14,805
Other comprehensive income of the year	(6,886)	(949)	(2,215)
Ending balance	S/ (65,687)	S/ (58,801)	S/ (57,852)

Other Comprehensive Income - _2

Other Comprehensive Income - Summary of Accumulated Other Comprehensive Income Loss (Parenthetical) (Detail) S/ in Millions	12 Months Ended
	Dec. 31, 2018PEN (S/)
CAM Chile S.A. [member]
Disclosure of analysis of other comprehensive income by item [line items]
Transfer to profit or loss (Note 10)	S/ 14.8

Other Comprehensive Income - _3

Other Comprehensive Income - Summary of Other Comprehensive Income Loss (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of analysis of other comprehensive income by item [line items]
Other comprehensive income	S/ (8,620)	S/ 14,294	S/ (8,280)
Equity attributable to owners of parent [member]
Disclosure of analysis of other comprehensive income by item [line items]
Other comprehensive income	(6,886)	(949)	(2,215)
Non-controlling interests [member]
Disclosure of analysis of other comprehensive income by item [line items]
Other comprehensive income	S/ (1,734)	(1,346)	(3,117)
Reserve of remeasurements of defined benefit plans [member]
Disclosure of analysis of other comprehensive income by item [line items]
Other comprehensive income		S/ 16,589	S/ (2,948)

Contingencies Commitments and W

Contingencies Commitments and Warranties - Additional Information (Detail) S/ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Disclosure of commitments and contingencies [line items]
Letters of guarantee amount | $		$ 376.1	$ 471.6
Guaranteeing operations amount | $		$ 13.9	$ 13.9
Civil lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	S/ 17,100
Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	2,500
Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	16,760
Income tax assessments [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	16,100
Contingency provision	48,500
Income tax assessments [member] | Top of range [member]
Disclosure of commitments and contingencies [line items]
Contingency provision	71,400
VAT tax assessments [member]
Disclosure of commitments and contingencies [line items]
Contingency provision	600
Income Tax And IGV Or VAT Tax [member]
Disclosure of commitments and contingencies [line items]
Contingency provision	3,300
GyM S.A. [member] | Civil lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	300
GyM S.A. [member] | Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	250
GyM S.A. [member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	8,900
GyM S.A. [member] | Income tax assessments [member]
Disclosure of commitments and contingencies [line items]
Contingency provision	37,500
GMP S.A. [member] | Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	200
GMP S.A. [member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	2,040
GMP S.A. [member] | Contentious administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	600
Las Lomas - Inmobiliaria [member] | Civil lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	100
Consorcio Constructor Ductos del Sur [member] | Civil lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	15,400
Viva GyM S.A. [member] | Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	1,080
Viva GyM S.A. [member] | Income tax assessments [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	1,400
Contingency provision	3,700
Viva GyM S.A. [member] | Non domicilied income tax [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	100
Consorcio Peruano de Conservcaion [Member] | Civil lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	600
Consorcia Rio Urubamba [Member] | Civil lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	500
consorcia Vial Ayarucho [Member] | Civil lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	100
Consorcio Torormocho [Member] | Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	200
GMVBS SA [Member] | Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	340
Inmobiliaria Almonte SAC [Member] | Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	340
Terminales del Peru [member] | Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	50
Concar S.A. [member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	2,030
GMI S.A. [member] | Income tax assessments [member]
Disclosure of commitments and contingencies [line items]
Contingency provision	6,100
Consorcio Rio Mantaro [member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	300
Consorcio Rio Mantaro [member] | Income tax assessments [member]
Disclosure of commitments and contingencies [line items]
Contingency provision	1,200
Consortium Constructor Ductos del Sur [member] | VAT tax assessments [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	2,700
The company [member] | Income tax assessments [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	14,700
Consorcio GyM—Conciviles [member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	1,520
Consorcio Lima Commercial Activities [member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	1,000
Morelco SA [member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	350
Consorcio tren electric [member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	150
GyM International Operations SAC [Member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	140
Vial y Vives [member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	30
Servisel SA [Member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	S/ 300

Business Combinations - Additio

Business Combinations - Additional Information (Detail) S/ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2019PEN (S/)	Dec. 31, 2014PEN (S/)	Dec. 31, 2018PEN (S/)	Dec. 31, 2017PEN (S/)	Dec. 31, 2014USD ($)	Dec. 23, 2014
Disclosure of detailed information about business combination [line items]
Goodwill	S/ 57,367		S/ 93,288	S/ 116,804
Estimated liability	S/ 4,528,379		4,940,465
Morelco S.A.S. [member]
Disclosure of detailed information about business combination [line items]
Percentage of interest in capital stock						70.00%
Business combination consideration transferred		S/ 277,100			$ 93.7
Cash payments made for acquisition		237,500			78.5
Contingent liabilities recognised in business combination		45,700			15.1
Goodwill		S/ 105,800			$ 36.1
Non-controlling interest, ownership interest		30.00%
Price per share description	The price per share in each sale option shall be equal to the base price per share plus an interest charge. The base price per share shall be the result of dividing 5,375 times the EBITDA of the twelve (12) months prior to the date of receipt of the Notification of the option of sale by GyM S.A. minus DFN, between (and) all of the shares at the date of receipt of the Notice of option of sale by GyM S.A.; however, the corresponding base price per share shall not be less than the price per share corresponding to the purchase price [as that term is defined in the share sale Contract). The base price per Minimum action established in this Section 7.3 (c) shall not apply: (a) in a sale option that is triggered by the GyM S.A. share provision to a third party, when the GyM S.A. Stock provision does not result in a sale of the Company, and (b) in an Opt sales ion activated before an Exempt Operation. On the base price per share, remuneration interest will be caused at an annual interest rate composed of two point seventy percent (2.70%) as of (i) February 14, 2018 for option 1; (ii) December 31, 2019 for sale option 2 and (iii) in both cases, up to the effective payment date of the purchase contract price concluded as a result of the exercise of each sale option.
Morelco S.A.S. [member] | Purchased call options [member]
Disclosure of detailed information about business combination [line items]
Period over which shares of non-controlling interest be acquired		10 years
Morelco S.A.S. [member] | Written put options [member]
Disclosure of detailed information about business combination [line items]
Estimated liability	S/ 106,400		S/ 103,700
Initial share holder selling option terms	As of December 31, 2020 and for a term of six (6) months, the initial shareholder may exercise a selling option, only once, for a number of shares held by the Initial shareholder equivalent to <div style="white-space: nowrap; letter-spacing: 0px; top: 0px;;display:inline;">sixty-six</div> point sixty-seven percent (66.67%) of the shares held by the Initial shareholder at the time of exercising the Low sale option this <div style="white-space: nowrap; letter-spacing: 0px; top: 0px;;display:inline;">sub-clause</div> (sale option 1). As of December 31, 2022 and for a term of six (6) months, the Initial shareholder may at any time exercise a sale option, for one time only, for the totality and not less than the totality of the shares held by the Initial shareholder at the time of exercising the sale option under this subclause, notwithstanding the foregoing, if GyM S.A. does not fulfill its obligations subject to the option of sale 1 within the period indicated in paragraph b of this Section 7.3, the term established for the exercise of option 2 is accelerated and may be exercised by the Initial shareholder at any time after the day following expiration of said period by sending a Notification of the option of sale to GyM S.A., so that in such event GyM S.A. will only fulfill its obligations by purchasing one hundred (100%) of the shares held by the previous shareholder.</div> <table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0"><tr><td></td></tr></table>" id="sjs-B21">&lt;div style="font-family: times new roman; font-size: 10pt; margin-top: 6pt; margin-bottom: 0pt; margin-left: 4%;">As of December&#160;31, 2020 and for a term of six (6)&#160;months, the initial shareholder may exercise a selling option, only once, for a number of shares held by the Initial shareholder equivalent to &lt;div style="white-space: nowrap; letter-spacing: 0px; top: 0px;;display:inline;">sixty-six&lt;/div> point sixty-seven percent (66.67%) of the shares held by the Initial shareholder at the time of exercising the Low sale option this &lt;div style="white-space: nowrap; letter-spacing: 0px; top: 0px;;display:inline;">sub-clause&lt;/div> (sale option 1). As of December&#160;31, 2022 and for a term of six (6)&#160;months, the Initial shareholder may at any time exercise a sale option, for one time only, for the totality and not less than the totality of the shares held by the Initial shareholder at the time of exercising the sale option under this subclause, notwithstanding the foregoing, if GyM S.A. does not fulfill its obligations subject to the option of sale 1 within the period indicated in paragraph b of this Section&#160;7.3, the term established for the exercise of option 2 is accelerated and may be exercised by the Initial shareholder at any time after the day following expiration of said period by sending a Notification of the option of sale to GyM S.A., so that in such event GyM S.A. will only fulfill its obligations by purchasing one hundred (100%) of the shares held by the previous shareholder.&lt;/div> &lt;table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0">&lt;tr>&lt;td>&lt;/td>&lt;/tr>&lt;/table>

Loss Per Share - Summary of Bas

Loss Per Share - Summary of Basic Earnings Per Share (Detail) - PEN (S/) S/ / shares in Units, S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings per share [abstract]
Loss attributable to owners of the Company during the year	S/ (884,721)	S/ (83,188)	S/ 148,738
Weighted average number of shares in issue at S/1.00 each, at December 31,	822,213,119	665,835,490	660,053,790
Basic loss per share (in S/)	S/ (1.076)	S/ (0.125)	S/ 0.225
Loss from continuing operations attributable to owners of the Company during the year	S/ (840,762)	S/ (65,888)	S/ (66,577)
Weighted average number of shares in issue at S/1.00 each, at December 31,	822,213,119	665,835,490	660,053,790
Basic loss per share (S/)	S/ (1.023)	S/ (0.099)	S/ (0.101)

Loss Per Share - Summary of B_2

Loss Per Share - Summary of Basic Earnings Per Share (Parenthetical) (Detail) - S/ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings per share [abstract]
Weighted average number of shares issued per share	S/ 1.00	S/ 1.00	S/ 1.00

Transactions with Non-control_3

Transactions with Non-controlling Interests - Additional Information (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2016	Nov. 30, 2016	May 31, 2016
Non-controlling interests [line items]
Acquisition of non-controlling interest	S/ 22,697	S/ 22,963
GyM S.A. [member] | Vial y Vives - DSD S.A [member]
Non-controlling interests [line items]
Percentage of capital acquired			1.49%	6.77%	5.43%
Payment for acquisition of non-controlling interest			S/ 3,800	S/ 25,700	S/ 21,600
Carrying amount of non controlling interests			S/ 3,900	S/ 17,900	S/ 13,900
Increase (Decrease) through de-recognition of non-controlling interest equity	(15,400)
Acquisition of non-controlling interest	S/ 22,700	S/ 23,000

Transactions with Non-control_4

Transactions with Non-controlling Interests - Summary of Contributions of Non-controlling Shareholders (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Non-controlling interests [line items]
Contributions from other subsidiaries		S/ 15,120	S/ 3,202
Increase (decrease) in equity of non controlling parties	S/ (32,996)	(69,337)	(33,197)
Vial y Vives-DSD S.A. [member]
Non-controlling interests [line items]
Contributions received	152	3,399	8,654
Returns of contributions	(33,148)	(87,856)	(45,053)
Increase (decrease) in equity of non controlling parties	S/ (32,996)	S/ (84,457)	S/ (36,399)

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Detail) S/ in Thousands, $ in Thousands	Dec. 04, 2018PEN (S/)	Dec. 04, 2018USD ($)	Mar. 28, 2018PEN (S/)	Mar. 28, 2018USD ($)	Jun. 06, 2017PEN (S/)	Jun. 06, 2017USD ($)	Dec. 31, 2018PEN (S/)	Dec. 31, 2018USD ($)	Dec. 31, 2017PEN (S/)	Dec. 31, 2017USD ($)
GMD SA [member]
Disclosure Of Discontinued Operation [line items]
Percentage of interest in property					89.19%	89.19%
Agreed selling price					S/ 269,900	$ 84,700
Gain loss on sale of subsidiaries									S/ 218,300	$ 64,600
CAM Chile S.A. [member]
Disclosure Of Discontinued Operation [line items]
Agreed selling price	S/ 51,700	$ 15,780
CAM Servicios del Peru S.A. [member]
Disclosure Of Discontinued Operation [line items]
Percentage of interest in property	73.16%	73.16%
Agreed selling price	S/ 10,400	$ 3,000
Stracon GyM member]
Disclosure Of Discontinued Operation [line items]
Percentage of interest in property			87.59%	87.59%
Agreed selling price			S/ 248,800	$ 76,800
Gain loss on sale of subsidiaries | $								$ 41,900
CAM Chile SA and CAM Servicios Del Peru SA [member]
Disclosure Of Discontinued Operation [line items]
Gain loss on sale of subsidiaries | S/							S/ 31,700
Red eagle mining corporation [member]
Disclosure Of Discontinued Operation [line items]
Percentage of interest in property									6.18%	6.18%
Agreed selling price									S/ 16,240	$ 3,990

Discontinued Operations - Summa

Discontinued Operations - Summary of Financial Performance and Cash Flow Information (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Financial Performance And Cash Flow Information [line items]
Revenues	S/ 4,085,004	S/ 3,899,462	S/ 4,014,013
Administrative expenses	(213,908)	(278,433)	(322,454)
Other (expenses) income, net	(326,754)	(61,335)	(32,869)
Gain from the sale of investments		(7)	34,545
Operating (loss) profit	(98,899)	334,714	181,674
Financial expenses	(231,709)	(247,982)	(150,777)
Financial income	74,656	50,925	13,742
Share of the profit or loss in associates and joint ventures	(218,774)	(3,709)	473
Loss before income tax	(474,726)	133,948	45,112
Income tax	319,957	113,318	46,305
Loss from discontinued operations	(43,959)	36,785	210,431
Discontinued operations [member] | Adexus S.A. [member]
Disclosure Of Financial Performance And Cash Flow Information [line items]
Revenues	252,857	302,936	284,024
Operating costs	(244,183)	(263,455)	(239,680)
Gross profit	8,674	39,481	44,344
Administrative expenses	(34,744)	(32,730)	(32,761)
Other (expenses) income, net	(12,740)	(4,519)	(835)
Operating (loss) profit	(38,810)	2,232	10,748
Financial expenses	(24,359)	(12,786)	(10,755)
Financial income	2,625	610	264
Loss before income tax	(60,544)	(9,944)	257
Income tax	16,585	2,325	147
Loss from discontinued operations	(43,959)	(7,619)	404
Net effect in consolidated	(43,959)	(7,619)	404
Cash flows relating to the discontinued operations are as follows:
Operating cash flows	437	36,450	6,083
Investing cash flows		(18,141)	(19,570)
Financing cash flows	(1,250)	(21,422)	14,059
Net increase generated in subsidiary	S/ (813)	(3,113)	572
Discontinued operations [member] | Grupo Cam and Stracon Gym [member]
Disclosure Of Financial Performance And Cash Flow Information [line items]
Revenues		1,010,739	1,894,055
Operating costs		(968,375)	(1,751,317)
Gross profit		42,364	142,738
Administrative expenses		(56,950)	(83,483)
Other (expenses) income, net		860	13,279
Gain from the sale of investments			21,554
Operating (loss) profit		(13,726)	94,088
Financial expenses		(19,971)	(27,398)
Financial income		6,253	2,269
Share of the profit or loss in associates and joint ventures			854
Loss before income tax		(27,444)	69,813
Income tax		7,112	(14,110)
Loss from discontinued operations		(20,332)	55,703
Revenues from the sale of investments		310,855	269,961
Cost from the sale of investments		(237,213)	(51,697)
Income tax expense on gain		(8,906)	(63,940)
Gain on sale after income tax		64,736	154,324
Net effect in consolidated		44,404	210,027
Cash flows relating to the discontinued operations are as follows:
Operating cash flows		6,967	149,687
Investing cash flows		(11,474)	(10,377)
Financing cash flows		526	(136,165)
Net increase generated in subsidiary		S/ (3,981)	S/ 3,145

Discontinued Operations and Non

Discontinued Operations and Non-Current Asset Classified as Held For Sale - Summary of Non-current Assets and Liabilities Held for Sale (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Assets
Cash and cash equivalents	S/ 948,978	S/ 801,140	S/ 626,180
Trade accounts receivables, net	821,737	1,007,828
Inventories, net	552,573	514,047
Total assets	6,404,464	7,430,396
Liabilities
Borrowings	799,066	1,202,672
Deferred income tax liabilities	112,734	75,347
Total liabilities	4,528,379	4,940,465
Adexus S.A. [member] | Non-current assets held for sale [member]
Assets
Cash and cash equivalents	1,723	6,074
Trade accounts receivables, net	129,739	157,351
Inventories, net	2,828	3,999
Other assets, net	68,730	80,374
Total assets	203,020	247,798
Liabilities
Borrowings	91,529	71,810
Accounts payable	118,497	148,817
Deferred income tax liabilities		5,201
Total liabilities	210,026	225,828
Total net assets	S/ (7,006)	S/ 21,970

Events After the Date of the _2

Events After the Date of the Statement of Financial Position - Additional Information (Detail) - Nonadjusting Events [Member] - Adexus S.A. [member]	Jan. 09, 2020
Disclosure of non-adjusting events after reporting period [line items]
Percentage of favorable vote for reorganization by pledge creditors	80.00%
Percentage of favorable vote for reorganization by unsecured creditors	85.00%
Time period to repay reorganized liabilities	6 years