Aenza S.a.a. (AENZ) 20-F 17 May 21 2020 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2020shares
Cover [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Trading Symbol	AENZ
Entity Registrant Name	AENZA 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	No
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
ICFR Auditor Attestation Flag	true

Consolidated Statement of Finan

Consolidated Statement of Financial Position - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	S/ 900,168	S/ 950,701	S/ 807,214
Trade accounts receivables, net	703,167	914,204
Work in progress, net	186,433	49,457
Accounts receivable from related parties	27,338	36,658
Other accounts receivable	433,531	454,474
Inventories, net	552,000	555,401
Prepaid expenses	22,972	16,478
Current assets before non-current assets classified as held for sale	2,825,609	2,977,373
Non-current assets as held for sale		2,398
Total current assets	2,825,609	2,979,771
Non-current assets
Trade accounts receivable, net	730,666	779,609
Work in progress, net		23,117
Accounts receivable from related parties	620,071	574,723
Prepaid expenses	22,264	27,934
Other accounts receivable	328,223	273,432
Investments in associates and joint ventures	35,516	37,035
Investment property	26,073	28,326
Property, plant and equipment, net	405,469	463,990	503,584	S/ 865,735
Intangible assets, net	791,990	854,227	868,050	S/ 940,070
Right-of-use assets, net	64,518	90,581
Deferred income tax asset	262,165	271,719
Total non-current assets	3,286,955	3,424,693	4,310,507
Total assets	6,112,564	6,404,464
Current liabilities
Borrowings	452,884	481,529
Bonds	58,446	44,737
Trade accounts payable	1,097,167	1,159,075
Accounts payable to related parties	43,818	38,916
Current income tax	34,494	51,169
Other accounts payable	718,406	669,674
Other provisions	92,757	113,483
Total current liabilities	2,497,972	2,558,583
Non-current liabilities
Borrowings	445,436	409,066
Bonds	874,313	879,305
Trade accounts payable	40,502	34,814
Other accounts payable	183,232	296,290
Accounts payable to related parties	36,297	22,583
Other provisions	336,609	214,952
Derivative financial instruments		52
Deferred income tax liability	102,907	112,734
Total non-current liabilities	2,019,296	1,969,796
Total liabilities	4,517,268	4,528,379
Equity
Capital	871,918	871,918
Legal reserve	132,011	132,011
Voluntary reserve	29,974	29,974
Share Premium	1,131,574	1,132,179
Other reserves	(169,234)	(177,506)
Retained earnings	(728,637)	(510,766)
Equity attributable to controlling interest in the Company	1,267,606	1,477,810
Non-controlling interest	327,690	398,275
Total equity	1,595,296	1,876,085	S/ 2,489,931
Total liabilities and equity	S/ 6,112,564	S/ 6,404,464

Consolidated Statement of Incom

Consolidated Statement of Income - PEN (S/) S/ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Profit or loss [abstract]
Revenues from construction activities		S/ 1,815,671	S/ 2,411,880	S/ 1,961,100
Revenues from services provided		1,055,423	1,254,059	1,089,315
Revenue from real estate and sale of goods		442,935	671,922	1,151,983
Revenue		3,314,029	4,337,861	4,202,398
Cost of construction activities		(1,716,309)	(2,351,563)	(1,921,112)
Cost of services provided		(929,206)	(1,035,251)	(906,953)
Cost of real estate and sale of goods		(347,906)	(500,610)	(660,363)
Cost of sales		(2,993,421)	(3,887,424)	(3,488,428)
Gross profit		320,608	450,437	713,970
Administrative expenses		(152,909)	(248,652)	(311,163)
Other income and expenses		(182,846)	(339,494)	(65,854)
Loss from the sale of investments				(7)
Operating profit (loss)		(15,147)	(137,709)	336,946
Financial expenses		(156,943)	(253,134)	(260,768)
Financial income		39,420	74,346	51,536
Share of the profit or loss of associates and joint ventures accounted for using the equity method		770	(218,774)	(3,709)
Profit (loss) before income tax		(131,900)	(535,271)	124,005
Income tax expense		(58,444)	(303,371)	(110,993)
Profit (loss) from continuing operations		(190,344)	(838,642)	13,012
Profit from discontinued operations				44,403
Profit (loss) for the year		(190,344)	(838,642)	57,415
Profit (loss) attributable to:
Owners of the Company		(217,871)	(884,721)	(83,188)
Non-controlling interest		27,527	46,079	140,603
Profit (loss) for the year		S/ (190,344)	S/ (838,642)	S/ 57,415
Loss per share attributable to owners of the Company during the year	[1]	S/ (0.250)	S/ (1.076)	S/ (0.125)
Loss per share from continuing operations attributable to owners of the Company during the year		S/ (0.250)	S/ (1.076)	S/ (0.110)
[1]	The Corporation does not have common shares with dilutive effects As of December 31, 2018, 2019 and 2020.

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of comprehensive income [abstract]
Profit (loss) for the year	S/ (190,344)	S/ (838,642)	S/ 57,415
Items that will not be reclassified to profit or loss
Remeasurement of actuarial gains and losses, net of tax			16,589
Items that may be subsequently reclassified to profit or loss
Cash flow hedge, net of tax	(626)	6	119
Foreign currency translation adjustment, net of tax	8,304	(8,170)	5,733
Exchange difference from net investment in a foreign operation, net of tax	708	(456)	(8,147)
Items that may be subsequently reclassified to profit or loss	8,386	(8,620)	(2,295)
Other comprehensive income for the year, net of tax	8,386	(8,620)	14,294
Total comprehensive income for the year	(181,958)	(847,262)	71,709
Comprehensive income attributable to:
Owners of the Company	(209,599)	(891,607)	(67,548)
Non-controlling interest	27,641	44,345	139,257
Total comprehensive income for the year	S/ (181,958)	S/ (847,262)	S/ 71,709

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 (Previously stated [member]) at Dec. 31, 2017				660,054
Beginning balance, shares (Restated balance [member]) at Dec. 31, 2017				660,054
Beginning balance (Previously stated [member]) at Dec. 31, 2017	S/ 2,589,078			S/ 660,054	S/ 132,011	S/ 29,974	S/ 881,795	S/ (169,671)	S/ 589,167			S/ 2,123,330		S/ 465,748
Beginning balance (Increase (decrease) due to changes in accounting policy required by IFRSs [member]) at Dec. 31, 2017	(53,543)								(52,564)			(52,564)		(979)
Beginning balance (Restated balance [member]) at Dec. 31, 2017	2,535,535			660,054	132,011	29,974	881,795	(169,671)	536,603			2,070,766		464,769
Statement [line items]
(Loss) profit for the year | Previously stated [member]	57,415
(Loss) profit for the year	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 (Previously stated [member]) at Dec. 31, 2018				729,434
Ending balance, shares (Restated balance [member]) at Dec. 31, 2018				729,434
Ending balance, shares at Dec. 31, 2018				729,434
Ending balance (Previously stated [member]) at Dec. 31, 2018	2,489,931			S/ 729,434	132,011	29,974	992,144	(170,620)	375,417			2,088,360		401,571
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			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 year | Previously stated [member]	(838,642)
(Loss) profit for the year	(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	1,876,085			S/ 871,918	132,011	29,974	1,132,179	(177,506)	(510,766)			1,477,810		398,275
Statement [line items]
(Loss) profit for the year	(190,344)								(217,871)			(217,871)		27,527
Cash flow hedge	(626)							(594)				(594)		(32)
Foreign currency translation adjustment	8,304							8,158				8,158		146
Exchange difference from net investment in a foreign operation	708							708				708
Total comprehensive income for the year	(181,958)							8,272	(217,871)			(209,599)		27,641
- Dividend distribution	(82,412)													(82,412)
- Contributions (devolution) of non-controlling shareholders, net	(15,725)													(15,725)
- Additional acquisition of non-controlling interest	(694)						(605)					(605)		(89)
Total transactions with shareholders	(98,831)						(605)					(605)		(98,226)
Ending balance, shares at Dec. 31, 2020				871,918
Ending balance at Dec. 31, 2020	S/ 1,595,296			S/ 871,918	S/ 132,011	S/ 29,974	S/ 1,131,574	S/ (169,234)	S/ (728,637)			S/ 1,267,606		S/ 327,690

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
OPERATING ACTIVITIES
Profit (loss) before income tax	S/ (131,900)	S/ (535,271)	S/ 168,408
Adjustments to profit not affecting cash flows from operating activities:
Depreciation	98,504	112,318	125,419
Amortization	98,621	107,499	112,072
Impairment of inventories	791	4,503
Impairment of accounts receivable and other accounts receivable	134,964	290,491	65,076
Reversal of impairment of inventories	(821)	(4,752)	(26,993)
Debt condonation	(9,451)	(18,186)
Impairment of property, plant and equipment		20,018	5,664
Impairment of intangible assets		45,821
Reversal of impairment of accounts receivable		(19,448)
Reversal of impairment of intangible assets		(20,676)
Indemnification			686
Change in the fair value of the liability for put option	245	4,697	(6,122)
Other provisions	126,896	186,894	75,369
Financial expense, net	225,212	167,872	177,649
Impairment of investment	38	384
Incremental cost accrued	8,875
Share of the profit and loss of associates and joint ventures accounted for using the equity method	(770)	218,774	3,709
Reversal of provisions	(33,264)	(7,471)	(6,218)
Disposal (reversal) of assets	8,895	349	16,327
Profit on sale of property, plant and equipment	(2,322)	(11,892)	7,105
Loss on sale from available-for-sale financial assets			1,529
Profit on sale of investments in subsidiaries			(73,642)
Profit on remeasurement of accounts receivable	(25,888)	45,363	25,110
Net variations in assets and liabilities:
Trade accounts receivable and working in progress	131,674	457,709	(236,011)
Other accounts receivable	(46,117)	148,833	190,354
Other accounts receivable from related parties	(20,641)	(11,178)	24,609
Inventories	22,578	(34,091)	200,575
Pre-paid expenses and other assets	(823)	4,964	18,309
Trade accounts payable	(42,062)	58,973	10,917
Other accounts payable	(58,011)	(292,184)	(311,848)
Other accounts payable to related parties	3,591	(24,461)	92,613
Other provisions	(9,051)	(1,134)	(6,615)
Interest payment	(137,369)	(172,377)	(188,704)
Payments for purchases of intangibles - Concessions	(3,519)	(25,917)	(10,305)
Payment of income tax	(112,851)	(94,669)	(175,769)
Net cash provided by operating activities	226,024	601,755	279,273
INVESTING ACTIVITIES
Sale of investment			229,045
Sale of property, plant and equipment	9,118	18,607	31,852
Sale of non-current assets held for sale, net			16,244
Interest received	4,292	6,552	36,508
Dividends received	2,318	1,517	1,823
Payment for purchase of investments properties	(98)	(88)	(209)
Payments for intangible purchase	(46,767)	(84,201)	(86,799)
Payments for purchase and contributions on investment in associate and joint ventures			(3,770)
Payments for property, plant and equipment purchase	(33,596)	(93,017)	(80,765)
Net cash applied to investing activities	(64,733)	(150,630)	143,929
FINANCING ACTIVITIES
Loans received	185,644	644,312	1,018,744
Amortization of loans received	(275,163)	(1,130,301)	(1,265,920)
Amortization of bonds issued	(37,981)	(31,335)	(28,914)
Payment for transaction costs for debt	0	(4,770)	0
Dividends paid to non-controlling interest	(82,412)	(12,762)	(102,772)
Cash received (return of contributions) from non-controlling shareholders	(15,725)	(32,996)	(59,053)
Capital increase	0	280,636	137,603
Acquisition or sale of interest in a subsidiary of non-controlling shareholders			389
Net cash applied to financing activities	(225,637)	(287,216)	(299,923)
Net increase (net decrease) in cash	(64,346)	163,909	123,279
Exchange difference	13,813	(20,303)	57,756
Cash and cash equivalents at the beginning of the year	950,701	807,095	626,060
Cash and cash equivalents at the end of the year	900,168	950,701	807,095
NON-CASH TRANSACTIONS:
Capitalization of interests	4,887	7,229	3,361
Acquisition of assets through finance leases	71	3,851	2,365
Accounts payable to the non-controlling interest for purchase of investments			14,022
Return of contribution in inventories			25,389
Acquisition of right-of-use assets	12,075	101,745	0
Deconsolidation from non-controlling interest	0	S/ 0	S/ 54,069
Reclassification to other accounts receivable by Concesionaria Vía Expresa Sur	24,157
Acquisition of supplier bonds	S/ 25,871

General Information

General Information	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
General Information	1 GENERAL INFORMATION a) Incorporation and operations AENZA S.A.A., Graña y Montero S.A.A. spin-off The Company is the parent of the AENZA Corporation that includes the Company and its subsidiaries (hereinafter, the “Corporation”) and is mainly engaged in holding investments in Corporation companies. In addition, the Company provides strategic and functional services and office leases to the companies of the Corporation. The General Shareholder’s Meeting on November 2, 2020 approved the modification of the Company’s name from Graña y Montero S.A.A. to AENZA S.A.A., which is effective as of February 4, 2021. The Corporation is a conglomerate of companies whose operations encompass different business activities where, the most significant are engineering and construction, infrastructure (public concession ownership and operation) and real estate businesss. 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, 2020, have been prepared and issued with authorization of Management and the Board of Directors’ on March 5, 2021, and were approved on the General Shareholders’ Meeting hold on March 31, 2021. Since the date of approval of the financial statements by our shareholders until the date hereof, subsequent events with material impact on our results have occurred and as a result, we have recorded such impacts herein. For example, we have made considerable progress in the negotiations of the Company’s plea bargain agreement that has allowed us to reassess our estimate of our exposure to the contingencies including within its scope. The consolidated financial statements for the year ended December 31, 2019 were approved on the Annual General Mandatory Shareholder’s Meeting on July 13, 2020. c) Current situation of the Company The Corporation is involved in a series of criminal investigations conducted by the Public Ministry and administrative proceedings conducted by INDECOPI based on events that mainly occurred between years 2003 and 2015. Such situations led to significant changes at Corporation’s corporate governance structure, the opening of independent investigations and the adoption of measures to address and clarify these situations, as explained below: • On January 9, 2017, the Board of Directors approved the opening of an independent investigation related to six projects developed in association with companies of the Odebrecht Group. • On March 2, 2017, a new Chief Executive Officer was appointed and on March 31, 2017, the shareholders appointed a new Board of Directors with an independent majority, all non-executive • On March 30, 2017, the Board of Directors created the Risk and Compliance Committee, who was in charge of the oversight of the investigation independently from Management. The investigation was conducted by an external law firm with the assistance of forensic accountants, who reported exclusively to the Risk and Compliance 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. • As new information emerged, the Company’s Board of Directors continued to investigate the facts that were the subject of the criminal investigations, including matters relating to the “Construction Club”, which scope was outside of the prior investigation. After an extensive and detailed review process, it was decided to share all the findings with the Peruvian authorities within the framework of a plea bargain process, in line with the Company’s commitment to transparency and integrity. • Subsequently, in August 2019, José Graña Miró Quesada, a shareholder and former chairman of our Company’s Board of Directors, publicly announced that he and Hernando Graña Acuña, a shareholder and former member of the Company’s Board of Director’s, had initiated a process of plea bargaining to cooperate with Peruvian prosecutors in relation to the investigations of “Lava Jato” case and others in progress. Due to the reserved nature of the plea bargain process, it is impossible for us to know or verify the statements made by the aforementioned persons within the scope of those processes. Any admission or other evidence provided that corroborate wrongdoing could be inconsistent with the investigations carried out and could have a significant impact on the conclusions. • As a result of its contribution to the investigations, on December 27, 2019, the Company signed a preliminary agreement whereby the Anti-Corruption Prosecutor Office 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 Office and the Ad Hoc Attorney General’s Office authorize the Company to disclose the existence of the agreement but to maintain its content confidential. • The outbreak of the Covid-19 pandemic in Peru suspended the negotiations of the plea bargain agreement in March 2020 and such negotiations discussions resumed in July 2020. The Company has made substantial progress in the negotiations and expects to execute an agreements soon which will then be submitted to judicial approval. • At the same time, since the beginning of year 2017, the new administration together with the new Board of Directors began a transformation process based on the principles of Truth, Transparency and Integrity, making profound changes in the organization supported by a Board of Directors with an independent majority, 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 as a minority partner of Odebrecht Group companies, directly or through its subsidiaries, in entities or consortiums that developed six infrastructure projects. In 2016, Odebrecht entered into an Agreement with 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, which are mentioned below: • 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, AENZA S.A.A. and Cumbra Peru S.A. (formerly GyM S.A.). were included as civilly liable third-party responsible in the process, which means that it will be assessed whether the obligation to indemnify Government 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 Cumbra Peru S.A. as civilly liable third-party responsible in the process related to the construction of the Electric train construction Project, tranches 1 and 2. In this investigation a former Chairman of the Board of Directors, a former Director and a former Manager have been charged. • Gasoducto Sur Peruano (GSP) In year 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). As of the date hereof, the Company has not been indicted or incorporated as a civilly liable third-party or as an investigated legal person. • IIRSA Norte Subsequently, in 2020, the Company and its legal advisors concluded that there is exposure to the preliminary investigation process conducted in relation to the IIRSA Norte project. To date, the Company has not been incorporated either as a responsible civil third party or as an investigated legal person. Criminal investigations in relation to the Construction Club case Cumbra Peru S.A. has been incorporated, along with other construction companies, as a legal entity investigated 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 Anticorruption Law - effects on the Corporation Law 30737 and its regulation issued by Supreme Decree 096-2018-EF In the case of the Company and its subsidiary Cumbra Peru, the benefits of the mentioned rules are subject to the fulfillment of the following obligations as a consequence of the association with Odebrecht in the IRSA Sur and construction of the Electric train construction Project, tranches 1 and 2: • 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 Corporation 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/72 million (equivalent to US$20 million). In 2020, the Company was included in the framework of Law 30737 for the IIRSA Norte and Chavimochic. However, the Company has been in contact with the Ministry of Justice in order to clarify this information, given that the incorporation of the Company in the Category 2 is not in accordance with the provisions set forth in the law. Based on the standards indicated and their guidelines, It is estimated that the value of the contingencies related to Odebrecht and the Construction Club described above is S/469.7 million (US$129.6 million) and was recorded at December 31, 2020 the equivalent to the corresponding present value that results in S/216 million (equivalent to US$59.6 million). On the other hand, in addition to the cases where a provision for civil reparation has been recorded, there is a project carried out in partnership with Odebrecht that to date is not under investigation. If this is started and some evidence is found, the maximum possible exposure for civil reparation estimated according to Law 30737 for the project would be S/9.6 million (approximately US$2.6 million). As of the date hereof, the negotiations of the agreement are advanced and the Company expects the agreement to impose an obligation to pay damages in an amount that should not deviate materially from the amount estimated in the financial statements and, in addition, a temporary prohibition from contracting with the government. Although we expect to execute a final settlement and cooperation agreement soon, we cannot assure you that an agreement will be reached in a timely manner or at all, and in case an agreement is reached, we can not assure you that it will not contain terms and conditions that are substantially more onerous to the Company that we have foreseen. In addition, any agreement would be subject to further approval by the Peruvian court. Investigations and administrative process initiated by INDECOPI in relation 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 Cumbra Peru S.A.), about the existence of an alleged cartel called the Construction Club. Cumbra Peru S.A. has provided to INDECOPI with all the information requested and continues collaborating with the investigation. On February 11, 2020, the subsidiary Cumbra Peru S.A. was notified by the Technical Secretariat of the Commission for the Defense of Free Competition of 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 sanctioning procedure, which will be determined at the end of said procedure. The proceeding has concluded its evidentiary stage and the TS has recommended the Commission the imposition of a fine of approximately S/. 103.4 million. Cumbra Peru S.A. has objected this recommendation and its advisors estimate its exposure in approximately S/. 39 million without considering present value deductions and additional deductions to which Cumbra Peru S.A. may be entitled under applicable law, and was recorded at December 31, 2020 the equivalent present value in S/24.5 million. d) Impact of the COVID-19 The outbreak of the COVID-19 COVID-19, non-essential These measures led to a substantial reduction in economic activity, especially in the second quarter of 2020. In response to this situation, the governments of Peru, Chile and Colombia implemented various stimulus programs to assist families and businesses. In this context the results of operations, financial positions and cash flows of the Corporation have been adversely affected during second quarter of 2020. However as of the date of this report and as a result of the gradual normalization of activities since July 2020, the results of the following months show a significant recovery in activity. From the analysis carried out by Management the different business of the Corporation have been impacted during 2020 as follows: 1) In the engineering and construction business the mandatory stoppage of activities, specially form March to June, caused total revenues to decrease by 25% compare to 2019. However, the gradual normalization of activities from July and the result of negotiations with our clients regarding higher costs due to the stoppages and new operating standards prevented gross and operating margins from deteriorating substantially compare to 2019. Finally, it was very relevant the award of new contracts during the year, especially the contract for the construction of the second runway at Jorge Chavez airport and the contract for the construction of the Piura gas pipeline. 2) In the real estate business the shutdown of projects has impacted the delivery of real estate units during the year, which impacts the revenues and results of the year. However, despite these adverse circumstances, a positive result was achieved for this business in 2020. 3) The infrastructure businesses continue operating as they were declared essential services: a. Line 1 of the Metro operated with fewer passengers but revenues were not impacted due to the fact that revenues don’t depend on traffic but on the amount of kms travelled by each train. b. The oil and gas business was impacted by the reduction of the oil Price to levels below the estimations considered for 2020. During the sanitary crisis, the enforceability of further investment obligation on new wells in Lots III and IV was suspended obligations with suppliers were renegotiated. c. The state emergency situation caused an impact on Norvial S.A. revenues and on the results of 2020 as a result of lower vehicle traffic until July. In addition, in May the Peruvian Congress approved a law in order suspending the collection of tolls, a measure that was in effect from May 9 to June 30, 2020. Norvial S.A. has claimed from the State the payment of a compensation foreseen in clause 9.9 of the Concession Contract, which establishes the obligation of the Grantor to recognize and pay the Concessionaire the corresponding tariff difference in the event that any public entity does not allow the Concessionaire to collect the tariff as stipulated in the same contract. d. In the road concessions Survial S.A. and Concesion Canchaque S.A. the suspension in the collection of tolls did not impact the results of the year as the revenues do not depend on vehicle traffic. In general terms, we have not been affected by interruptions in the supply chain of personnel, services or materials, and despite the temporary stoppage of some of our projects, there were no penalties or non-compliance The most important goodwill of the Corporation is the result of acquisitions in Colombia and Chile. Considering that in both countries the impacts of the pandemic did not lead to major projects shut downs, our estimates of the value of the goodwill have not been affected. Based on our impairment assessment as of December 31, 2020, we have determined that our goodwill is not impaired. On the liquidity side, the Corporation implemented a plan that included several measures to reduce expenses and preserve cash in response to the ongoing COVID-19 project-by-project, non-essential

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
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, 2019, and December 31, 2020, 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. Also requires that the Management exercise its critical judgment in the process of applying the Corporation’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 5. 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 Corporation. They are deconsolidated from the date that control ceases. The Corporation 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 Corporation evaluates the measurement of the non-controlling acquisition-by-acquisition non-controlling non-controlling Business acquisition-related costs are expensed as incurred. Any contingent consideration assumed by the Corporation 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 Corporation ceases to have control over a subsidiary, any retained interest in the entity is re-measured d) Joint arrangements Contracts in which the Corporation 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 Corporation 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 Corporation 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 Corporation stops the use of the equity method if the entity ceases to be an operating entity. Joint operations In the Corporation, 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 Corporation 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 Corporation and its associates are recognized in the Corporation’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 Corporation. 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 Corporation. If an entity changes the structure of its internal organization in a manner that causes the composition of its reportable segments to change, the Corporation 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 Corporation. 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) Corporation companies The results and financial position of all the Corporation entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency of the Corporation 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 Corporation and the Peruvian Government entitle the Corporation, 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 Corporation 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 Corporation 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 Corporation 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 Corporation’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 Corporation. The Corporation 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 Corporation 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 Corporation 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 Corporation 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 Corporation 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 Corporation 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, 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 Corporation 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 Corporation 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 Corporation 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 Corporation 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 Corporation 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 Corporation. 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 corresponding 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 Cumbra Peru S.A. and Cumbra Ingenieria S.A. (formerly GMI S.A.). In the Infrastructure segment, for concessions it corresponds to future collections for public services, mainly represented by unconditional contractual rights to be received 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 (see Note 2.27 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, the Corporation reviews whether inventories have been impaired identifying three groups of inventories to measure their net realizable value: i) land bought for future real estate projects which are compared to their net appraisal value; if the acquisition value is higher, a provision of impairment is recognized; ii) land under construction, impairment is measured based on cost projections; if these costs are higher than selling prices of each real estate unit, an impairment estimated is recorded; and iii) completed real estate units; these inventory items are compared to the selling prices less selling expenses; if these selling expenses are higher, a provision for impairment is recorded. 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 Corporation 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 analysis made by the Management on its rotation. If it is identified that the book value of the stocks of materials and supplies exceeds their replacement value, the difference is charged to income in the year in which this situation is determined. 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 5 to 50 years. The investment properties held by the Corporation 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 Negocio Inmobiliario S.A. are represented by a fair value amount to US$14.16 million, equivalent to S/51.31 million as of December 31, 2020 (US$18.7 million, equivalent to S/62.6 million, as of December 31 of 2019). 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 Corporation and the cost of the item can be measured reliably. Repairs and maintenance expense are charged to the statement of income during the financial period in which they are incurred. 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 is capable of producing is estimated and a charge per hour is determined. 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 50 Machinery and equipment Between 2 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 of time based on the estimated permanent of the Corporation’s customer (the estimation of useful life is based on the term of contract with customers which fluctuate between 5 and 9 years). The useful life and the impairment of these assets are individually assessed. v) Cost of development wells Costs incurred in preparing wells to extract hydrocarbons in Blocks I, III, IV, and V, located in Talara, are capitalized as part of intangible assets. These costs are amortized over the useful lives of the wells (estimated in remaining periods for Blocks I and V and the unit of production method for Blocks III and IV), until the end period of the agreements signed with Perupetro. 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 Corporation 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 reconized in the statement of income as incurred. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period. Computer software development costs recognized as assets are amortized over their estimated useful lives, which fluctuate between 2 to 15 years. 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 Corporation 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), otherwise, they are presented as 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), if not, they are presented as 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 Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profi

Standards, Amendments, And Inte

Standards, Amendments, And Interpretation Of International Financial Reporting Standards	12 Months Ended
	Dec. 31, 2020
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Standards, Amendments, And Interpretation Of International Financial Reporting Standards	3 STANDARDS, AMENDMENTS, AND INTERPRETATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS a) New standards and amendments to standards and interpretations adopted by the Company in 2020 The following accounting standards (IFRS), amendments to standards and interpretations are effective as of January 1, 2020, and have had no impact on the Company’s consolidated financial statements: • Amendments to IAS 1 and IAS 8 - Definition of materiality. The amendments provide a new definition of “materiality” as information the omission of which, through error or obstruction, would reasonably be expected to influence the decision-making of the primary users of the financial statements. The amendments clarify that materiality will depend on the nature or extent of information, individually or aggregated with other information, in the context of the financial statements. • Amendments to IFRS 3 - Definition of a Business The amendments provide a new definition of business that requires an acquisition to include at least one input and one substantive process that together contribute significantly to the ability to create products. The definition of the term “products” is modified to focus on goods and services provided to customers, generating investment and other income, and excludes returns in the form of lower costs, savings and other economic benefits. • Amendments to IFRS 7, IFRS 9 and IAS 39 - Benchmark interest rate reform The amendments to IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement provide certain exemptions in relation to benchmark interest rate reforms. The exemptions relate to hedge accounting and have the effect that the reforms should generally not cause the termination of hedge accounting. However, any hedge ineffectiveness will continue to be recorded in the income statement. • Modifications to the Conceptual Framework for Financial Reporting The revised conceptual framework includes some new concepts and definitions, as well as criteria for recognition of assets and liabilities, and clarifies some concepts. In particular, the IASB has issued a revised Conceptual Framework to be used for standard-setting decisions with immediate effect. Key changes include: (i) Increasing the importance of management in the objective of financial reporting. (ii) Restoring prudence as a component of neutrality. (iii) Defining a reporting entity, which may be a legal entity, or a part of an entity. (iv) Revise the definitions of an asset and a liability. (v) Eliminate the probability threshold for recognition and add guidance on derecognition. (vi) Add guidance on different measurement bases; and (vii) establishing that profit or loss is the primary performance indicator and that, in principle, income and expenses in other comprehensive income should be recycled when this improves the relevance or faithful representation of the financial statements. These amendments had no impact on the consolidated financial statements and are not expected to have future impacts on the Company. • Amendment to IFRS 16 “Leases” – Rent decrease related to Covid-19 This amendment was issued on May 28, 2020, is applicable for annual periods beginning on June 1, 2020 and provides an exemption in relation to the accounting treatment of lease modifications under IFRS 16 to lessees that obtain lease modifications in the context of Covid-19 The application of this amendment had no significant impact on the Company’s consolidated financial statements as of December 31, 2020. b) New standards and interpretations that have not been adopted in advance The following standards, amendments to standards and interpretations have been published with application for periods beginning after the date of presentation of these financial statements and have not been adopted in advance: • Amendment to IAS 1: Classification of Liabilities as current or non-current. The amendments to IAS 1 Presentation of Financial Statements clarify that liabilities are classified as current or non-current, The amendments also clarify what IAS 1 means when it refers to the ‘settlement’ of a liability. The amendments could affect the classification of liabilities, particularly for entities that previously considered management’s intentions in determining classification and for some liabilities that may be converted to equity. The amendments should be applied retrospectively in accordance with the normal requirements of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. The amendments are effective for annual reporting periods beginning on or after January 1, 2023 and should be applied retrospectively. • Amendment to IAS 16 - Property, Plant and Equipment: Property, Plant and Equipment: Property, Plant and Equipment: Product before use This amendment prohibits entities from deducting from the cost of an item of Property, Plant and Equipment any income from the sale of items produced while bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Instead, an entity should recognize the proceeds from the sale of such items, and the production costs associated with those items, in profit or loss. Likewise, the amendment clarifies that when IAS 16 indicates that an entity is “testing whether the asset is operating properly”, it refers to the physical and technical evaluation, the financial performance of the asset being not relevant. This modification is effective from January 1, 2022 and must be applied retrospectively. • Amendments to IFRS 3 - reference to the Conceptual Framework Minor amendments were made to IFRS 3 Business Combinations to update the references to the Conceptual Framework for Financial Reporting and to add an exception for the recognition of liabilities and contingent liabilities within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC Interpretation 21 Liens. The amendments also confirm that contingent assets should not be recognized at the acquisition date. The amendment will be effective for annual reporting periods on or after January 1, 2022. • Onerous Contracts - Cost of fulfilling a contract - Amendments to IAS 37 In May 2020, the International Accounting Standards Board issued amendments to IAS 37 to specify which cost an entity needs to include when assessing whether a contract is onerous or loss making. The amendment to IAS 37 clarifies that direct contract performance costs include both incremental contract performance costs and an allocation of other costs directly related to the performance of contracts. Before recognizing a separate provision for an onerous contract, an entity recognizes any impairment loss that has occurred on assets used to fulfill the contract. The amendment is effective for annual reporting periods beginning on or after January 1, 2022. The Company will apply this modification to contracts for which it has not yet fulfilled all its obligations at the beginning of the annual reported period, in which it is the first time the modifications are applied. • Annual Improvements to IFRSs 2018-2020 Cycle As part of its 2018-2020 annual improvements to the IFRS standard process in May 2020 the IASB issued the following amendments: (i) IFRS 9 Financial Instruments - clarifies which fees should be included in the 10% test for derecognition of financial liabilities. (ii) IFRS 16 Leases - amended Illustrative Example 13 to remove the illustration of lessor payments related to leasehold improvements, to eliminate any misinterpretation on the treatment of lease incentives. (iii) IFRS 1 First-time Adoption of International Financial Reporting Standards - permits entities that have measured their assets and liabilities at the carrying amounts recorded in the books of their parent to also measure any cumulative translation differences using the amounts reported by the parent. This amendment will also apply to associates and joint ventures that have taken the same IFRS 1 exception. The amendments will be effective for annual reporting periods beginning on or after January 1, 2022 with early adoption permitted. • Amendment to IFRS 10 and IAS 28 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture The IASB has made limited scope amendments to IFRS 10 “Consolidated Financial Statements” and IAS 28 “Investments in Associates and Joint Ventures”. The amendments clarify the accounting treatment of sales or contributions of assets between an investor and its associates or joint ventures. They also confirm that the accounting treatment will depend on whether the non-cash When the non-monetary In December 2015, the IASB decided to defer the date of application of this amendment until its research project on the equity method has been completed. The amendments will be effective for annual reporting periods beginning on or after January 1, 2023 and should be applied retrospectively to items of property, plant and equipment made available for use on or after the beginning of the earliest period presented when the entity first applied the amendment. The Company is currently evaluating the impact that the modifications or amendments described before may have on current practice.

Financial Risk Management

Financial Risk Management	12 Months Ended
	Dec. 31, 2020
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Financial Risk Management	4 FINANCIAL RISK MANAGEMENT Financial risk management is carried out by the Corporation’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 4.1 Financial Risk Factors The Corporation’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 Corporation’s overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Corporation’s financial performance. The Corporation 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 Corporation in the short and medium-term. a) Market risks i) Foreign exchange risk The Corporation 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, 2019, and 2020 this exposure is mainly concentrated in fluctuations of U.S. dollar, the Chilean and Colombian Pesos. As of December 31, 2020, the balances of financial assets and liabilities denominated in foreign currencies correspond to balances in U.S. dollars, which are expressed at the published bid and ask exchange rate in effect at that date, according to the currency exchange rate: soles for S/3.624 published by the Superintendency of Banking, Insurance and Pension Fund Administrators (SBS), Chilean pesos for CLP711.24 published by the Central Bank of Chile and Colombian pesos for COP3,432.50 published by Banco of the Republica of Colombia. As of December 31, the consolidated statement of financial position includes the following: 2019 2020 S/(000) USD(000) S/(000) USD(000) Assets 2,868,128 864,675 2,125,400 586,479 Liabilities 1,754,630 528,981 1,165,475 321,599 The Corporation’s exchange gains and losses for the Peruvian Sol, the Chilean and Colombian Pesos exposure against the U.S. dollar was: 2018 2019 2020 Gain 383,085 392,942 426,850 Loss (406,789 ) (425,782 ) (432,652 ) If as of December 31, 2020 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): 2019 2020 Assets Liabilities Assets Liabilities Chilean Pesos 53,383,866 65,260,543 40,869,086 74,151,415 Colombian Pesos 187,119,204 76,446,723 113,350,078 54,581,654 The Corporation’s foreign exchange translation adjustment for 2020 was positive by S/8.3 million (in 2019, S/8.2 million, negative and positive by S/5.7 million in 2018). ii) Price risk Management considers that the exposure of the Corporation 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 Corporation’s interest rate risk mainly arises from its long-term borrowings. Borrowings issued at variable rates expose the Corporation to cash flow interest rate risk. Borrowings issued at fixed rates expose the Corporation to fair value interest rate risk. Group policy is to maintain most of its borrowings at fixed rate instruments; 62.3% of total debt in 2020 (61.8% in 2019) was contracted at fixed rates and 37.7% at variable rates (38.2% in 2019) which consisted of a 37.5% fixed rate plus VAC (adjusted for inflation) and the remaining 0.2% at a variable rate (37.7% fixed rate + VAC and the remaining 0.5% at a variable rate in 2019). During 2019 and 2020, 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 Corporation’s profit because these revenues are also adjusted for inflation. In the event that the Corporation accrues variable interest rates in soles and U.S. dollars, the policy would be to hedge the cash flow risk with interest rate swap-type derivatives, on which the hedge accounting treatment is applied. If as of December 31, 2019, the libor rate plus three months had increased/decreased by 5%, with all other variables held constant, the 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. Concerning to loans to related parties, the Corporation 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 Corporation 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 meet its obligations. Due to the COVID-19 1-d), The Group’s Corporate Finance Office 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 Corporation’s debt financing plans, covenant compliance, compliance with internal statement of financial position ratio targets 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 Corporation’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. As of December 31, 2019 Less than 1-2 2-5 More than Total Other financial liabilities (except for finance leases and lease liability for right-of-use 501,864 147,473 235,222 — 884,559 Finance leases 11,438 3,531 13,346 — 28,315 Lease liability for right-of-use 31,036 40,808 32,562 11,551 115,957 Bonds 115,690 157,516 358,461 1,077,960 1,709,627 Trade accounts payables (except non-financial 989,574 — 34,814 — 1,024,388 Accounts payables to related parties 38,916 21,747 — 836 61,499 Other accounts payables (except non-financial 220,602 2,505 219,788 — 442,895 Other non-financial — 52 — — 52 1,909,120 373,632 894,193 1,090,347 4,267,292 As of December 31, 2020 Less than 1-2 2-5 More than Total Other financial liabilities (except for finance leases and lease liability for right-of-use 433,318 183,796 197,785 23,953 838,852 Finance leases 16,287 14,919 20,851 8,515 60,572 Lease liability for right-of-use 24,714 32,006 19,847 11,131 87,698 Bonds 137,090 168,673 385,919 971,543 1,663,225 Trade accounts payables (except non-financial 1,001,470 40,502 — — 1,041,972 Accounts payables to related parties 43,818 35,461 — 836 80,115 Other accounts payables (except non-financial 288,037 2,185 115,321 — 405,543 1,944,734 477,542 739,723 1,015,978 4,177,977 4.2 Capital management risk The Corporation’s objectives when managing capital are to safeguard the Corporation’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 Corporation had lead Management to monitor deviations that might cause the non-compliance (Note18-a). In order to maintain or adjust the capital structure, the Corporation may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The Corporation 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, 2019, and 2020, the gearing ratio is presented below indicating the Corporation’s strategy to keep it in a range from 0.10 to 0.70. 2019 2020 Total financial liabilities and bonds (Note 18 and Note 19) 1,814,637 1,831,079 Less: Cash and cash equivalents (Note 9) (950,701 ) (900,168 ) Net debt 863,936 930,911 Total equity 1,876,085 1,595,296 Total capital 2,740,021 2,526,207 Gearing ratio 0.32 0.37 4.3 Fair value estimation For the classification of the type of valuation used by the Corporation 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 Corporation). The table below shows the Corporation’s assets and liabilities measured at fair value: Level 2 Level 3 As of December 31, 2019 Financial liabilities Derivatives used for hedging (a) 52 — As of December 31, 2020 Financial liabilities Other financial entities (Note 18-d) — 152,523 (a) As of December 31, 2020, this financial liability was liquidated.

Critical Accounting Estimates a

Critical Accounting Estimates and Judgments	12 Months Ended
	Dec. 31, 2020
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Critical Accounting Estimates and Judgments	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. 5.1 Critical accounting estimates and assumptions The Corporation makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. 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) Evaluation of the impairment of goodwill and other fixed assets of definite useful life and intangible assets of 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). The recoverable amounts of the CGU and of other intangible assets with indefinite useful life have been determined based on the higher of their value-in-use If the Corporation 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. As of December 31, 2019, and 2020 the Corporation 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 2019 2020 Goodwill Gross margin (10 %) +10 % (10 %) +10 % Engineering and construction (25.54 %) (4.25 %) (8.30 %) 37.10 % Electromechanical 35.63 % 52.97 % 41.81 % 55.60 % Discount rate: (10 %) +10 % (10 %) +10 % Engineering and construction (4.30 %) (23.09 %) 32.68 % 0.53 % Electromechanical 48.89 % 39.92 % 52.32 % 45.23 % Terminal growth rate: (10 %) +10 % (10 %) +10 % Engineering and construction (16.31 %) (13.38 %) 11.58 % 17.44 % Electromechanical 42.36 % 46.32 % 46.83 % 50.65 % Trademarks Revenue growth rate: (10 %) +10 % (10 %) +10 % Morelco 22.14 % 60.11 % 59.65 % 123.51 % Vial y Vives - DSD 110.69 % 72.38 % (1.04 %) 2.79 % Discount rate: (10 %) +10 % (10 %) +10 % Morelco 63.02 % 23.56 % 124.29 % 66.82 % Vial y Vives - DSD 78.72 % 106.64 % (6.56 %) 9.95 % Terminal growth rate: (10 %) +10 % (10 %) +10 % Morelco 37.49 % 44.02 % 86.47 % 97.09 % Vial y Vives - DSD 88.07 % 95.20 % (9.14 %) 11.05 % Goodwill In 2020, if the gross margin had been 10% less than management’s estimate, the Corporation would have had to recognize an impairment provision for goodwill of the Engineering and Construction CGU (Morelco); however, if the discount rate or terminal growth rate had been 10% less or 10% more than management’s estimate, it would not have had to recognize an impairment provision. In 2019, if these assumptions had been 10% less or 10% more than Management’s estimate, the Corporation would not have recognized a provision for impairment of goodwill in the Electromechanical CGU (GMA); however, at the same variation, the Corporation would have to recognized a provision for impairment of the Engineering and Construction (Morelco). As a result of these assessments, as of December 31, 2020, no impairment provision was identified. As of December 31, 2019, an impairment of the goodwill in Morelco was identified and recorded in the Engineering and Construction CGU (Note 17). Trademarks In 2020, if the revenue growth rate, terminal growth rate, or discount rate were 10% below Management’s estimates, the Corporation would have had to recognize a provision for trademark impairment in Vial y Vives-DSD. As a result of these assessments, as of December 31, 2020, no impairment provision was identified. As of December 31, 2019, a reversal of goodwill impairment was identified and recorded in the Engineering and Construction CGU, trademark impairment in Vial y Vives-DSD Review of carrying amounts of UNNA ENERGIA’s long-lived assets At the date of each consolidated statement of financial position, the Group reviews the carrying amounts of its non-financial The determination of whether an asset or group of assets is impaired involves management’s estimates with a certain level of uncertainty, such as future oil and gas (commodity) prices, effects of inflation on operating expenses, discount rates, production profiles and the outlook for world supply and demand conditions for crude oil, natural gas and refined products. Expected future cash flows are determined using management’s best estimate of future oil and gas prices and reserve volumes. The level of expected future production in any impairment test is based on assumptions about future oil and gas prices, development and production costs, current tax regimes, among other factors. As a consequence of the decrease in crude oil and gas prices at international level, the Group performed an impairment test of its long-lived assets belonging to its Cash Generating Units (hereinafter CGU), crude oil and non-associated pre-tax Management based its estimates of expected future cash flows to determine the recoverable value on i) information on reserves determined by technical management; and ii) estimated future prices and costs projected by management, using the following assumptions: • Projection horizon of the concession of its lots, (Block I until 2021, Block V until 2023, Block III until 2045, Block IV until 2045 and gas plant until 2046). • Future prices projected based on information available in the market at the date of the consolidated statement of financial position, based on a “Crude Oil Brent” price forecast and published by the Energy Information Administration (EIA) starting at US$/bbl57.50, reaching US$/bbl100.25 in the long term for crude oil. Likewise, the prices for the Company have been considered a reference price starting at US$/bbl57.50 up to US$/bbl98.68 in the long term. • Future costs projected by Management based on the estimated evolution of the business, considering the investment plan reported to Perupetro S.A. • Actual discount rate for the four Lots is 11.09% and for the Plant 10.17%, which is the weighted average cost of capital (WACC) rate, determined in accordance with the Company’s policies, before taxes. The recoverable value determined by the Company for crude oil following the value in use approach was S/783.8 million, which is higher than the carrying value of the CGU’s S/361 million, therefore management concludes that it is not required to recognize an impairment recovery of its assets (Level 3) Sensitivity analysis The sensitivity of the results obtained from the impairment test above to changes in the assumptions used by management is detailed below: • Changes in projected future prices based on information available in the market at a date close to the date of approval of the consolidated financial statements by the Board of Directors. This assumption has considered a decrease in quoted oil and gas prices at December 31, 2019 by 10%. • Changes in the discount rate: If the discount rate used by management were to increase by 10%. As a result of the volatility of oil and gas prices in the international and local market, the Company sensitized the prices and discount rates in its expected cash flow model according to the assumptions included obtaining the recoverable values as of December 31, 2020. Assuming that prices had been reduced by 10%, and the discount rate had been increased by 10%, this would have resulted in a negative variation in the Company’s value in use of 29.2%. Although there is a high level of uncertainty, the impact is not significant in the separate financial statements, which is still higher than the carrying value of the CGU’s S/194 million. b) Income taxes Determination of the tax obligations and expenses requires interpretations of the applicable tax laws and regulations. The Corporation 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 Corporation, 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 Corporation 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. The Corporation’s possible maximum exposure to tax contingencies amount to S/147.7 million. 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 Service revenues based on construction contracts are recognized by the percentage of completion method, which requires estimating the margin will be obtained culminating works. Projections of these margins are determined by management based on their budgets execution and adjusted periodically in order to use updated information to reflect actual performance in the work. In this regard, management believes that the estimates made at the end of the year are reasonable. When changes occur not approved in the scope of work, income is recognized as equivalent to the cost incurred (no profit is recognized) until it has been approved the additional work. The revenue of the contract is recognized as such in the 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 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, 2018, 2019 and 2020, a sensitivity analysis was performed considering a 10% increase/decrease in the Corporation’s gross margins, as follows: 2018 2019 2020 Revenues 1,961,100 2,411,880 1,815,671 Gross profit 32,685 60,317 99,362 % 1.67 2.50 5.47 Plus 10% 1.84 2.75 6.02 Increase in profit before income tax 3,399 6,010 9,941 36,084 66,327 109,303 Less 10% 1.50 2.25 4.92 Decrease in profit before income tax (3,399 ) (6,010 ) (9,941 ) 29,286 54,307 89,421 d) Provision for well closure costs As of December 31, 2020, the present value of the estimated provision for the closure of 193 wells located in Talara amounted to S/52.9 million (S/50.1 million as of December 31, 2019, for the closure of 189 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 Corporation 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. In 2020, the calculation of the provision has been separated according to the obligations currency. Therefore, the pre-tax If on December 31, 2019, and 2020, 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 Corporation 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. In 2018, in relation to the amount to be recovered by GSP, the Corporation 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 and 2020, the recovery of NCA estimated by Management equals 50%, in consideration of the agreements taken as a consequence of the signing of the preliminary effective collaboration agreement. Likewise, considering that the formation of the creditors’ meeting is still pending, the deadline to initiate actions to start the collection process has been delayed. Therefore, a total term of eight years has been considered, from the date and until the formation of the creditors’ meeting, the approval of the settlement plan, the presentation of the arbitration claim, as well as the entire arbitration process in itself. 5.2 Critical judgments in applying the accounting policies Consolidation of entities in which the Corporation holds less than 50% The Corporation owns some direct and indirect subsidiaries of which the Corporation 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 Negocio Inmobiliario S.A., having the power to affect the relevant activities that impact the subsidiaries’ returns, even though the Corporation holds interest between 30% and 50%. Additionally, the Corporation has control de facto UNNA ENERGIA S.A. Lots III and IV, License contracts for the exploitation of hydrocarbons As a result of the signing in March 2015 of the license agreements for block III and IV, the Group’s oil production and business capacity has increased. The most relevant critical judgments applied by the Group are listed below. The Corporation’s Management concluded that it acquired control over the assets of the aforementioned blocks, by defining the main aspects of the operation, maintenance and disposal, as well as being exposed to the main risks and benefits inherent to the ownership of the assets and, consequently, the Group is not simply assuming a right of use. Therefore, on April 2015, the Group recognized facilities, machinery and equipment for S / 35.7 million and will recognize its futures investments as part of its assets. Additionally, the Group would assume the costs of the permanent abandonment of the productive wells and facilities that are part of its operations and that have been produced in the Group’s management, which, for safety, environmental or economic reasons, cease to operate, in accordance with established in clause 13.5 of the aforementioned contract. It should be noted that it is not the Group’s obligation to carry out closure activities for existing wells that are not produced by it. These costs must be part of the assets of the company, see Note 13 - Intangible Assets - Provision for the closure of wells. On December 31, 2016, the Company began its well drilling activities in Block IV, which continued until March 2020, when due to a Sanitary Emergency, the drilling campaigns were suspended due to Force Majeure. In Block III, the company has not started its drilling activities, for reasons of Force Majeure, as it does not have the authorization of the Miramar Vichayal Peasant Community (the Community), until the Easement Contract is registered in Public Registries. In November 2019, UNNA ENERGIA S.A. and the Community entered into the Easement Agreement. Efforts are under way to register the Easement Contract in Public Records, to then continue with the respective payments and start the drilling campaign in Block III. Consolidation of entities in which the Corporation does not have joint control but holds rights and obligations over the assets and liabilities The Corporation 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 Corporation, but it has rights over assets and obligations for liabilities under the arrangement, then the Corporation 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, 2020
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 Corporation and its subsidiaries. Additionally, the consolidated financial statements of the Corporation 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: Cumbra Peru 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. Cumbra Ingenieria 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: UNNA Energia 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. Name Country Economic activity Concar S.A.C. Peru Highway and roads concessions operation and maintenance. Tren Urbano de Lima 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 Negocio Inmobiliario 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 Corporation’s companies. 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. Agenera S.A.C. Perú Activities related to the generation, cogeneration, transmission, import, export and distribution of electrical energy. The following table shows the Corporation’s subsidiaries and related interest as of December 31, 2020: Percentage of Percentage of Percentage of shares held by the Group (%) Percentage of held by non-controlling Engineering and Construction: Cumbra Peru S.A. 98.90 % — 98.90 % 1.10 % - 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 % Cumbra Ingenieria S.A. 89.41 % — 89.41 % 10.59 % - Ecología Tecnología Ambiental S.A.C. — 100.00 % 100.00 % — - GM Ingenieria y Construccion de CV — 100.00 % 100.00 % — - GM Ingenieria Bolivia S.R.L. — 98.57 % 98.57 % 1.43 % Infrastructure: UNNA ENERGIA 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.C. 100.00 % — 100.00 % — Tren Urbano de Lima 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 % Concesion Canchaque S.A. 99.96 % 0.04 % 100.00 % — Concesionaria Via Expresa Sur S.A. 99.98 % 0.02 % 100.00 % — Real Estate: Viva Negocio Inmobiliario S.A. 56.22 % 43.32 % 99.54 % 0.46 % Parent company operations: Qualys 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 Corporation’s subsidiaries and related interest as of December 31, 2019: Percentage of common shares directly held by Parent (%) Percentage of Percentage of Percentage of held by non-controlling Engineering and Construction: Cumbra Peru 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 % Cumbra Ingenieria S.A. 89.41 % — 89.41 % 10.59 % - Ecología Tecnología Ambiental S.A.C. — 100.00 % 100.00 % — - GM Ingenieria y Construccion de CV — 99.00 % 99.00 % 1.00 % - GM Ingenieria Bolivia S.R.L. — 98.57 % 98.57 % 1.43 % Infrastructure: UNNA ENERGIA 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.C. 100.00 % — 100.00 % — Tren Urbano de Lima 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 % Concesion Canchaque S.A. 99.96 % 0.04 % 100.00 % — Concesionaria Via Expresa Sur S.A. 99.98 % 0.02 % 100.00 % — Real Estate: Viva Negocio Inmobiliario S.A. 56.22 % 43.32 % 99.54 % 0.46 % Parent company operations: Qualys 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 % — 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. As of December 31, the non-controlling 2019 2020 Viva Negocio Inmobiliario S.A. and subsidiaries 168,839 132,238 Cumbra Peru S.A. and subsidiaries 61,569 51,798 Norvial S.A. 63,031 57,941 UNNA ENERGIA S.A. 24,413 24,162 Tren Urbano de Lima S.A. 77,564 59,231 Promotora Larcomar S.A. 3,058 3,022 Other (199 ) (702 ) 398,275 327,690 In December 2019, the subsidiary Viva Negocio Inmobiliario S.A. through the General Shareholders’ Meeting, it agreed to capitalize its supplementary premium for the amount of S/65.3 million to subsequently reduce the share capital in a non-proportional The return did not generate cash outflow as the reciprocal obligations between its shareholders with the subsidiary were offset. Consequently, the Company modified its participation in its subsidiary from 63.4% to 56.2%, in turn its subsidiary Cumbra Peru S.A. (also a shareholder of Viva Negocio Inmobiliario S.A.) modified its stake from 36.1% to 43.3%. In addition, in December 2019 the subsidiary Cumbra Peru 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 Negocio and subsidiaries Cumbra Peru S.A. and subsidiaries Norvial S.A. Tren Urbano de Lima S.A. As of December 31, As of December 31, As of December 31, As of December 31, 2019 2020 2019 2020 2019 2020 2019 2020 Current: Assets 591,402 541,703 1,232,486 1,310,053 84,889 72,462 449,180 367,610 Liabilities (263,592 ) (249,816 ) (1,491,747 ) (1,687,355 ) (53,715 ) (45,185 ) (93,879 ) (85,616 ) Current net assets (liabilities) 327,810 291,887 (259,261 ) (337,302 ) 31,174 27,277 355,301 281,994 Non-current: Assets 121,529 120,223 1,100,218 1,092,120 442,186 403,280 623,033 635,836 Liabilities (37,851 ) (34,378 ) (486,924 ) (439,253 ) (282,358 ) (254,979 ) (668,080 ) (680,905 ) Non-current 83,678 85,845 613,294 652,867 159,828 148,301 (45,047 ) (45,069 ) Net assets 411,488 377,732 354,033 275,565 191,002 175,578 310,254 236,925 Summarized income statement Viva Negocio and subsidiaries Cumbra Peru S.A. and subsidiaries Norvial S.A. Tren Urbano de Lima S.A. For the year ended For the year ended For the year ended For the year ended 2019 2020 2019 2020 2019 2020 2019 2020 Revenue 264,401 182,439 2,279,786 1,816,358 272,679 134,149 397,853 345,258 Profit (loss) before income tax 30,729 17,816 (116,081 ) (76,669 ) 24,067 (2,029 ) 121,079 87,522 Income tax (7,000 ) (2,854 ) (30,843 ) (1,753 ) (6,815 ) 1,405 (39,634 ) (26,681 ) Profit (loss) for the year 23,729 14,962 (146,924 ) (78,422 ) 17,252 (624 ) 81,445 60,841 Other comprehensive income — 0 (7,436 ) 7,368 — 0 — 0 Total comprehensive income for the year 23,729 14,962 (154,360 ) (71,054 ) 17,252 (624 ) 81,445 60,841 Summarized statement of cash flows Viva Negocio Cumbra Peru S.A. Norvial S.A. Tren Urbano de Lima S.A. For the year ended For the year ended For the year ended For the year ended 2019 2020 2019 2020 2019 2020 2019 2020 Net cash provided from operating activities 28,791 84,770 (25,503 ) 1,400 12,514 36,942 379,882 52,055 Net cash (applied to) provided from investing activities (2,613 ) (473 ) (20,173 ) (8,835 ) (33 ) (12 ) 2,845 812 Net cash (applied to) provided from financing activities (58,722 ) (71,484 ) 209,515 26,550 (46,045 ) (39,667 ) (273,009 ) (145,788 ) (Decrease) increase in cash and cash equivalents, net (32,544 ) 12,813 163,839 19,115 (33,564 ) (2,737 ) 109,718 (92,921 ) Cash and cash equivalents at the beginning of the year 93,262 60,718 172,628 336,467 99,850 66,286 191,178 300,896 Cash and cash equivalents at the end of the year 60,718 73,531 336,467 355,582 66,286 63,549 300,896 207,975 The information above is the amount before inter-company eliminations. b) Public services concessions The Corporation 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). Since the termination of the Contract between TGNCA and the Ministry of Energy and Mines, Management has worked on developing and completing new gas compression and liquefaction projects. Additionally, it is evaluating the centralization of the gas business through this vehicle and expects to start the gas compression project in 2021. In all the Corporation’s concessions, the infrastructure returns to the Grantor at the end of the Contract. The concessions held by the Corporation are as follows as of December 31, 2020: Name of Description Estimated 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 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 Tren Urbano de Lima 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 Name of concession Description Estimated Consideration Ordinary Concession Accounting 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 Collected 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 Av. Republica de Panama 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 and has been extended until June 2021. To date, the term of the Concession remains suspended by agreement between the parties pending agreement on the terms and conditions to approve the Early Termination of the Concession Contract by Mutual Agreement as provided in Clause 16.3 of the aforementioned Contract. 99.98 % 2053 Bifurcated c) Main joint operations As of December 31, 2018 and 2019, the Corporation is a partner to 51, and as of December 31, 2020, to 52 Joint Operations with third parties, respectively. The table below lists the Corporation’s major Joint Operations. Percentage of interest Joint operations 2018 2019 2020 AENZA S.A.A. - Concesionaria La Chira S.A. 50 % 50 % 50 % Cumbra Peru S.A. - Consorcio CDEM 85 % 85 % — - Consorcio Huacho Pativilca 67 % 67 % 67 % - Consorcio GyM – CONCIVILES 67 % 67 % 67 % - Consorcio AMDP norte 50 % — 50 % - Consorcio Chicama - Ascope 50 % 50 % — - Consorcio Constructor Alto Cayma 50 % 50 % 50 % - Consorcio Energia y Vapor 50 % 50 % — - Consorcio Ermitaño 50 % 50 % 50 % - Consorcio GyM Sade Skanska 50 % 50 % — - Consorcio GYM-OSSA — 50 % 100 % - Consorcio GyM-Stracon 50 % 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 % — - Consorcio para la Atencion y Mantenimiento de Ductos 40 % - — - Consorcio Rio Mantaro 50 % 50 % — - Consorcio Río Urubamba 50 % 50 % 50 % - Consorcio TNT Vial y Vives - DSD Chile LTDA 50 % 50 % — - Constructora Incolur DSD Limitada 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 Inti Punku — — 49 % - Consorcio Pasco — 1 % 1 % UNNA ENERGIA S.A. - Consorcio Terminales 50 % 50 % 50 % - Terminales del Perú 50 % 50 % 50 % Percentage of interest Joint operations 2018 2019 2020 Concar S.A.C. - Consorcio Ancon-Pativilca 67 % 67 % 67 % - Consorcio Peruano de Conservación 50 % 50 % 50 % - Consorcio Manperan 67 % 67 % 67 % - Consorcio Vial Sierra 100 % 50 % 50 % - Consorcio Vial Ayahuaylas 99 % 99 % 99 % - Consorcio Vial ICAPAL 10 % 10 % 10 % - Consorcio Vial Sullana 99 % 99 % 99 % - Consorcio Vial del Sur 99 % 99 % 99 % - Consorcio Obras Viales — 99 % 99 % Cumbra Ingenieria S.A. - Consorcio Vial la Concordia 88 % 88 % 88 % - Consorcio GMI- Haskoningdhv 70 % 70 % 70 % - Consorcio Supervisor Ilo 55 % 55 % 55 % - Consorcio Poyry-GMI 40 % 40 % 40 % - Consorcio Internacional Supervision Valle Sagrado 33 % 33 % 33 % - Consorcio Ecotec — GMI — PIM 30 % 30 % 30 % - Consorcio Ribereño Chinchaycamac — 40 % 40 % - Consorcio Supervisor GRH — — 64 % - Consorcio Ecotec — GMI — — 20 % Joint operations agreements listed above are operated in Peru, Chile and Colombia. On November 2, 2019, the operation contract of Consorcio Terminales of the subsidiary UNNA ENERGIA 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 AENZA S.A.A. (formerly 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. Cumbra Peru S.A. These joint operations were created exclusively to development of construction contracts. UNNA ENERGIA 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.C. Concar’s joint operations provides rehabilitation service, routine and periodic maintenance of the road; and road conservation and preservation services. Cumbra Ingenieria 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, 2020
Text block [abstract]
Segment Reporting	7 SEGMENT REPORTING Operating segments are reported consistently with the internal reports that are reviewed by the Corporation’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 Corporation’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 Corporation has voluntarily decided to report in all its operating segments as detailed in this Note. The revenues derived from foreign operations (Chile, Colombia y Mexico) comprise 24% of the Corporation’s total revenue reported in 2020 (19% to 2019). 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. Sale of goods relate to the real estate segment. Revenue from services relate to all other segments. Group sales and receivables are not concentrated in a few private customers. The principal activities of the Corporation in each operating segment 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 Corporation 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 Corporation 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 Corporation 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 the years 2019 and 2020, additional provisions have been considered for some of the Corporation’s asses, such as impairment of investments, impairment of account receivables, impairment of goodwill, provision for civil repair and legal claims. EBITDA is reconciled to operating income (loss) before income taxes as follows: 2018 2019 2020 Net profit (loss) 57,415 (838,642 ) (190,344 ) Financial income and expenses 209,232 178,787 117,523 Income tax 110,993 303,371 58,444 Depreciation and amortization 206,520 219,817 197,125 Initial EBITDA 584,160 (136,667 ) 182,748 Extraordinary adjustments to EBITDA Impairment of investments — 261,924 — Impairment of accounts receivables — 332,862 102,148 Impairment of goodwill — 33,089 — Provisions: civil compensation and legal claims 73,499 127,147 89,084 Provisions for labor claims — — 7,434 Impairment recovery — (40,094 ) — Adjusted EBITDA 657,659 578,261 381,414 EBITDA for each segment is as follows: 2018 2019 2020 Engineering and construction 44,003 51,147 55,766 Infrastructure 409,626 403,554 290,335 Real estate 240,991 56,821 32,555 Parent company operations 49,671 (417,954 ) (93,931 ) Intercompany eliminations (86,632 ) 484,693 96,689 EBITDA 657,658 578,261 381,414 Backlog refers to the expected future revenue undersigned contracts and legally binding letters of intent. The breakdown by operating segments as of December 31, 2020, and the dates in which they are estimated to be realized is shown in the following table: Annual Backlog 2020 2021 2022 2023+ Engineering and Construction 3,091,072 2,588,137 502,935 — Infrastructure 1,784,582 601,020 597,520 586,042 Real estate 218,598 194,654 23,944 — Parent company operations 166,324 97,808 45,702 22,814 Intercompany eliminations (440,152 ) (145,950 ) (146,968 ) (147,235 ) 4,820,424 3,335,670 1,023,134 461,621 The following table shows the Corporation’s financial statements by operating segments: Operating segments financial position Segment reporting Infrastructure As of December 31, 2019 Engineering and Energy Toll roads Transportation Water Real estate Parent Eliminations Consolidated Assets.- Cash and cash equivalent 372,991 53,118 123,020 300,896 6,388 60,718 33,570 — 950,701 Trade accounts receivables, net 531,591 63,402 44,513 97,059 1,168 83,019 93,452 — 914,204 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 37,248 2 454,474 Inventories, net 57,093 32,366 7,109 30,594 — 437,012 2,828 (11,601 ) 555,401 Prepaid expenses 6,812 1,271 2,779 231 133 — 5,252 — 16,478 1,548,102 181,379 251,501 449,181 7,798 591,402 272,144 (324,134 ) 2,977,373 Non-current 2,398 — — — — — — — 2,398 Total current assets 1,550,500 181,379 251,501 449,181 7,798 591,402 272,144 (324,134 ) 2,979,771 Long-term trade accounts receivable, net 97,256 — 36,273 619,086 — 587 26,407 — 779,609 Long-term work in progress, net — — 23,117 — — — — — 23,117 Long-term accounts receivable from related parties 318,748 — 836 — 10,475 — 552,687 (308,023 ) 574,723 Prepaid expenses — 887 24,462 2,307 788 — — (510 ) 27,934 Other long-term accounts receivable 86,097 63,649 5,156 — 7,346 50,449 60,735 — 273,432 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 69,899 (1,159 ) 463,990 Intangible assets, net 136,547 244,901 443,420 794 — 1,029 20,402 7,134 854,227 Right-of-use 5,638 24,038 3,860 5 7 5,048 67,300 (15,315 ) 90,581 Deferred income tax asset 176,740 4,741 13,054 — 720 19,736 51,552 5,176 271,719 Total non-current 1,118,904 531,041 561,284 623,033 19,489 121,529 2,344,404 (1,894,991 ) 3,424,693 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 6 116,231 148,648 (9,039 ) 481,529 Bonds — — 28,995 15,742 — — — — 44,737 Trade accounts payable 932,142 67,444 34,762 28,508 132 39,645 56,442 — 1,159,075 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 3,456 — 51,169 Other accounts payable 441,271 16,721 53,987 4,713 835 83,345 68,802 — 669,674 Provisions 6,031 18,459 6,183 — — 230 82,580 — 113,483 Total current liabilities 1,785,337 148,578 165,574 93,879 973 263,592 418,879 (318,229 ) 2,558,583 Borrowings 32,620 116,218 2,070 — — 11,010 254,931 (7,783 ) 409,066 Long-term bonds — — 276,550 602,755 — — — — 879,305 Long-term trade accounts payable — — — — — — 34,814 — 34,814 Other long-term accounts payable 222,887 — 15,989 2,176 2,106 26,841 26,291 — 296,290 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 37,851 550,039 (317,944 ) 1,969,796 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 segments financial position Segment reporting Infrastructure As of December 31, 2020 Engineering and Energy Toll roads Transportation Water Real estate Parent Eliminations Consolidated Assets.- Cash and cash equivalent 382,850 60,165 117,893 207,975 7,408 73,531 50,346 — 900,168 Trade accounts receivables, net 425,939 37,614 25,014 111,602 565 38,043 64,390 — 703,167 Work in progress, net 186,433 — — — — — — — 186,433 Accounts receivable from related parties 107,495 35 31,868 2,624 30 1,342 102,103 (218,159 ) 27,338 Other accounts receivable 323,084 27,900 23,631 13,220 197 10,446 35,051 2 433,531 Inventories, net 58,653 36,016 8,496 31,861 — 418,341 360 (1,727 ) 552,000 Prepaid expenses 7,798 1,964 6,485 328 116 — 6,281 — 22,972 Total current assets 1,492,252 163,694 213,387 367,610 8,316 541,703 258,531 (219,884 ) 2,825,609 Long-term trade accounts receivable, net 53,036 — 15,740 632,214 — 2,181 27,495 — 730,666 Long-term accounts receivable from related parties 315,393 — 14,508 — 11,103 — 611,498 (332,431 ) 620,071 Prepaid expenses — 981 19,009 2,048 736 — — (510 ) 22,264 Other long-term accounts receivable 134,719 70,694 531 — 7,346 54,237 60,696 — 328,223 Investments in associates and joint ventures 109,870 8,080 — — — 6,095 1,322,865 (1,411,394 ) 35,516 Investment property 1,467 — — — — 24,606 44,521 (44,521 ) 26,073 Property, plant and equipment, net 169,091 166,382 9,186 794 146 9,592 16,718 33,560 405,469 Intangible assets, net 143,575 250,327 371,437 681 — 872 19,017 6,081 791,990 Right-of-use 8,179 9,872 4,626 99 — 3,936 51,401 (13,595 ) 64,518 Deferred income tax asset 174,269 4,717 5,037 — 779 18,704 53,536 5,123 262,165 Total non-current 1,109,599 511,053 440,074 635,836 20,110 120,223 2,207,747 (1,757,687 ) 3,286,955 Total assets 2,601,851 674,747 653,461 1,003,446 28,426 661,926 2,466,278 (1,977,571 ) 6,112,564 Liabilities.- Borrowings 230,682 32,550 2,405 42 — 95,709 102,469 (10,973 ) 452,884 Bonds 4,546 — 32,819 21,081 — — — — 58,446 Trade accounts payable 861,833 51,225 51,221 32,637 61 42,565 57,625 — 1,097,167 Accounts payable to related parties 185,104 1,083 17,738 21,531 — 19,074 15,708 (216,420 ) 43,818 Current income tax 26,922 1,351 1,638 3,606 166 — 811 — 34,494 Other accounts payable 525,195 12,905 35,997 6,719 766 91,976 40,252 4,596 718,406 Provisions 8,876 18,943 1,659 — — 492 62,787 — 92,757 Total current liabilities 1,843,158 118,057 143,477 85,616 993 249,816 279,652 (222,797 ) 2,497,972 Borrowings 25,273 103,154 2,291 59 — 11,021 328,753 (25,115 ) 445,436 Long-term bonds 22,911 — 248,029 603,373 — — — — 874,313 Long-term trade accounts payable — — — — — — 40,502 — 40,502 Other long-term accounts payable 140,605 — 11,623 231 2,762 23,357 4,654 — 183,232 Long-term accounts payable to related parties 104,432 — 836 36,297 24,207 — 186,886 (316,361 ) 36,297 Provisions 122,503 37,599 26,034 1,925 — — 148,548 — 336,609 Deferred income tax liability 25,576 36,793 1,518 39,020 — — — — 102,907 Total non-current 441,300 177,546 290,331 680,905 26,969 34,378 709,343 (341,476 ) 2,019,296 Total liabilities 2,284,458 295,603 433,808 766,521 27,962 284,194 988,995 (564,273 ) 4,517,268 Equity attributable to controlling interest in the Company 261,501 354,982 161,710 177,694 464 138,933 1,474,398 (1,302,076 ) 1,267,606 Non-controlling 55,892 24,162 57,943 59,231 — 238,799 2,885 (111,222 ) 327,690 Total liabilities and equity 2,601,851 674,747 653,461 1,003,446 28,426 661,926 2,466,278 (1,977,571 ) 6,112,564 Operating segment performance Segment Reporting Infrastructure For the year ended December 31, 2018 Engineering Energy Toll roads Transportation Water Real estate Parent Elimination Consolidated Revenue 1,960,863 560,506 733,148 586,329 3,270 630,130 367,600 (639,448 ) 4,202,398 Gross profit (loss) 62,095 120,360 107,092 122,567 592 287,959 29,251 (15,946 ) 713,970 Administrative expenses (136,066 ) (20,898 ) (35,626 ) (12,007 ) (296 ) (50,730 ) (95,653 ) 40,113 (311,163 ) Other income and expenses, net (13,508 ) 1,243 (11 ) 31 — (1,971 ) (52,298 ) 660 (65,854 ) Loss from the sale of investments (7 ) — — — — — — — (7 ) Operating (loss) profit (87,486 ) 100,705 71,455 110,591 296 235,258 (118,700 ) 24,827 336,946 Financial expenses (82,861 ) (15,631 ) (26,691 ) (20,604 ) 6 (11,859 ) (127,863 ) 24,735 (260,768 ) Financial income 15,122 4,593 2,560 35,147 554 3,556 32,363 (42,359 ) 51,536 Dividends — — — — — — 8,344 (8,344 ) — 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 (121,718 ) (101,952 ) 124,005 Income tax 14,361 (26,275 ) (15,737 ) (38,017 ) (517 ) (69,166 ) 25,192 (834 ) (110,993 ) (Loss) profit from continuing operations (129,498 ) 65,000 31,587 87,117 339 157,779 (96,526 ) (102,786 ) 13,012 Profit (Loss) from discontinuing operations 44,096 — — — — — 3,608 (3,301 ) 44,403 (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 26,732 65,338 339 28,921 (85,716 ) (91,811 ) (83,188 ) Non-controlling 1,455 5,134 4,855 21,779 — 128,858 (7,202 ) (14,276 ) 140,603 (85,402 ) 65,000 31,587 87,117 339 157,779 (92,918 ) (106,087 ) 57,415 Operating segment performance Segment Reporting Infrastructure For the year ended December 31, 2019 Engineering Energy Toll roads Transportation Water Real estate Parent Elimination Consolidated Revenue 2,797,326 552,584 633,301 397,853 3,555 264,401 342,608 (653,767 ) 4,337,861 Gross profit (loss) 98,362 108,291 96,164 119,464 500 70,787 6,584 (49,715 ) 450,437 Administrative expenses (141,421 ) (24,230 ) (28,623 ) (17,991 ) (397 ) (22,045 ) (75,146 ) 61,201 (248,652 ) Other income and expenses, net 9,937 606 (47,998 ) (2,661 ) 12 20,020 (318,489 ) (921 ) (339,494 ) Operating (loss) profit (33,122 ) 84,667 19,543 98,812 115 68,762 (387,051 ) 10,565 (137,709 ) Financial expenses (74,171 ) (13,266 ) (27,297 ) (10,948 ) (12 ) (42,320 ) (123,339 ) 38,219 (253,134 ) Financial income 5,644 2,033 2,245 33,214 826 3,829 74,546 (47,991 ) 74,346 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 (105,207 ) 75,727 (5,509 ) 121,078 929 30,729 (1,135,118 ) 482,100 (535,271 ) Income tax (35,457 ) (22,911 ) (17,112 ) (39,634 ) (506 ) (7,000 ) (179,633 ) (1,118 ) (303,371 ) (Loss) profit for the year (140,664 ) 52,816 (22,621 ) 81,444 423 23,729 (1,314,751 ) 480,982 (838,642 ) (Loss) profit from attributable to: Owners of the Company (137,109 ) 48,056 (28,270 ) 61,084 423 (4,995 ) (1,304,676 ) 480,766 (884,721 ) Non-controlling (3,555 ) 4,760 5,649 20,360 — 28,724 (10,075 ) 216 46,079 (140,664 ) 52,816 (22,621 ) 81,444 423 23,729 (1,314,751 ) 480,982 (838,642 ) Operating segment performance Segment Reporting Infrastructure For the year ended December 31, 2020 Engineering Energy Toll roads Transportation Water Real estate Parent Elimination Consolidated Revenue 2,092,592 369,798 466,824 345,258 3,359 182,439 240,799 (387,040 ) 3,314,029 Gross profit (loss) 115,995 53,251 40,858 107,918 366 40,345 8,134 (46,259 ) 320,608 Administrative expenses (102,985 ) (16,119 ) (16,584 ) (12,738 ) (289 ) (16,462 ) (42,543 ) 54,811 (152,909 ) Other income and expenses, net (43,573 ) (4,185 ) (79,576 ) 72 42 1,962 (57,648 ) 60 (182,846 ) Operating profit (loss) (30,563 ) 32,947 (55,302 ) 95,252 119 25,845 (92,057 ) 8,612 (15,147 ) Financial expenses (54,173 ) (17,525 ) (32,376 ) (9,316 ) (275 ) (12,647 ) (59,076 ) 28,445 (156,943 ) Financial income 8,792 2,239 4,326 1,586 897 4,584 47,506 (30,510 ) 39,420 Dividends — — — — — — 7,222 (7,222 ) — Share of profit or loss in associates and joint ventures — 2,391 — — — 34 (105,888 ) 104,233 770 (Loss) profit before income tax (75,944 ) 20,052 (83,352 ) 87,522 741 17,816 (202,293 ) 103,558 (131,900 ) Income tax (3,614 ) (7,500 ) (13,477 ) (26,681 ) (277 ) (2,854 ) (4,004 ) (37 ) (58,444 ) (Loss) profit for the year (79,558 ) 12,552 (96,829 ) 60,841 464 14,962 (206,297 ) 103,521 (190,344 ) (Loss) profit from attributable to: Owners of the Company (76,580 ) 9,176 (88,865 ) 45,631 464 1,391 (206,257 ) 97,169 (217,871 ) Non-controlling (2,978 ) 3,376 (7,964 ) 15,210 — 13,571 (40 ) 6,352 27,527 (79,558 ) 12,552 (96,829 ) 60,841 464 14,962 (206,297 ) 103,521 (190,344 ) Segments by geographical area 2018 2019 2020 Revenues: - Peru 3,348,824 3,496,799 2,517,928 - Chile 528,543 599,301 642,038 - Colombia 325,031 241,761 151,876 - Mexico — 2,187 4,202,398 4,337,861 3,314,029 Non-current - Peru 4,009,849 3,065,132 2,933,742 - Chile 142,819 235,803 245,727 - Colombia 157,839 123,758 107,486 4,310,507 3,424,693 3,286,955

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2020
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: As of December 31, 2019 2020 Financial assets according to the statement of financial position Loans and accounts receivable at amortized cost: - Cash and cash equivalents 950,701 900,168 - Trade accounts receivable and other accounts receivable non-financial 1,358,282 1,178,577 - Financial assets related to concession agreements 748,365 775,677 - Accounts receivable from related parties 611,381 647,409 3,668,729 3,501,831 Financial assets related to concession agreements are presented in the consolidated statement of financial position as the line items short-term trade accounts receivable and long-term trade accounts receivable. As of December 31, 2019 2020 Financial liabilities according to the statement of financial position Other financial liabilities at amortized cost: - Other financial liabilities 774,075 773,203 - Finance leases 23,650 52,391 - Lease liability for right-of-use 92,870 72,726 - Bonds 924,042 932,759 - Trade and other accounts payable non-financial 1,467,283 1,447,515 - Accounts payable to related parties 61,499 80,115 3,343,419 3,358,709 Hedging derivatives: - Derivative financial instruments 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: 2019 2020 Cash and cash equivalents (*) Banco de Credito del Peru (A+) 303,193 351,515 Banco Continental (A+) 186,239 147,868 Citibank (A+) 183,723 128,100 Banco Santander - Peru (A+) 114 54,478 Banco Scotiabank (A+) 64,106 52,448 Banco Interbank (A) 41,718 45,808 Banco de la Nacion (A) 56,114 22,882 Fondo de Inversion Alianza (AA+) 46 21,247 Santander Colombia (A-) 15,183 18,256 Banco Santander - Chile (AAA) 5,833 17,174 Banco Bogota (BBB-) 7,255 12,194 Banco de Credito e Inversiones - Chile (A-) 1,407 8,579 Bancolombia (BBB-) 115 8,516 Banco Scotiabank - Chile (AAA) 9,801 2,114 Credicorp Capital Colombia (AAA) 44,338 — JP Morgan (A+) 17,853 — Otros 6,676 5,653 943,714 896,832 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 of BRC Investor Services S.A. SCV. (*) 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. 2019 2020 Trade accounts receivable (Note 10) Counterparties with no external risk rating A 58,442 40,034 B 1,492,446 1,275,523 C 142,925 118,276 1,693,813 1,433,833 Receivable from related parties and joint operators (Note 12) B 611,381 647,409 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, 2020
Text block [abstract]
Cash and Cash Equivalents	9 CASH AND CASH EQUIVALENTS As of December 31, this account comprises: 2019 2020 Cash on hand 1,323 996 Remittances in-transit 5,664 2,340 Bank accounts 225,101 300,552 Escrow accounts (a) 507,982 471,339 Deposits in financial institutions (b) 210,631 124,941 950,701 900,168 (a) The Corporation maintains trust accounts in local and foreign banks that includes reserve funds for bond payments issued by the subsidiaries Tren Urbano de Lima S.A. and Norvial S.A. for the year 2020 S/125 million and S/28 million, respectively (for the year 2019 S/181 million and S/18 million, respectively), as shown in the following detail: 2019 2020 Reserve funds issued bonds 199,192 153,075 Real estate projects 31,794 35,273 Engineering and construction projects 192,069 233,955 Infrastructure projects 84,927 49,036 507,982 471,339 (b) As of December 31 i) Savings Account Financial entities 2019 2020 Cumbra Peru S.A. Credicorp Capital Colombia SA 7,588 151 Cumbra Peru S.A. Bancolombia S.A. 36,751 29,439 Cumbra Peru S.A. Banco de Bogota S.A. 72 37 Cumbra Peru S.A. Alianza Fiduciaria S.A. 46 49 44,457 29,676 ii) Time deposits have maturities less than 90 days and may be renewed upon maturity. These deposits earn interest that fluctuates between 0.15% and 2.70%. Financial entities Interest 2019 2020 Tren Urbano de Lima S.A. Banco de Credito del Peru S.A. 2.70 % 32,300 65,000 Tren Urbano de Lima S.A. BBVA Banco Continental S.A 69,531 - Norvial S.A. Banco de Credito del Peru S.A. 0.25 % 4,763 7,429 AENZA S.A.A. Banco de Credito del Peru S.A. 2.40 % 5,312 6,500 Concesionaria la Chira S.A. BBVA Banco Continental S.A 1.65 % - 6,250 Survial S.A. Banco de Credito del Peru S.A. 0.15 % 15,400 4,800 Concesion Canchaque S.A.C. Banco de Credito del Peru S.A. 0.25 % 662 4,381 UNNA ENERGIA S.A. Banco de Credito del Peru S.A. 0.50 % - 905 Cumbra Peru S.A. Banco de Credito del Peru S.A. 28,213 - Cumbra Ingenieria S.A. Banco de Credito del Peru S.A. 9,993 - 166,174 95,265 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: 2018 2019 2020 Cash and cash equivalent on consolidated statement of financial position 807,214 950,701 900,168 Bank overdrafts (119 ) — — Balances per consolidated statement of cash flows 807,095 950,701 900,168

Trade Accounts Receivables, Net

Trade Accounts Receivables, Net	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Trade Accounts Receivables, Net	10 TRADE ACCOUNTS RECEIVABLES, NET As of December 31, this account comprises: Total Current Non-current 2019 2020 2019 2020 2019 2020 Receivables, net (a) 959,151 753,693 415,970 254,587 543,181 499,106 Unbilled receivables, net - Subsidiaries (b) 499,974 413,364 387,998 337,244 111,976 76,120 Unbilled receivables, net - Concessions (c) 234,688 266,776 110,236 111,336 124,452 155,440 1,693,813 1,433,833 914,204 703,167 779,609 730,666 The fair value of current accounts receivable is similar to their book value because their average maturity period is less than 60 days. These current accounts receivable do not accrue interest and do not have specific guarantees. As of December 31, 2020, trade accounts receivable correspond mainly to Tren Urbano de Lima S.A. in S/743.8 (S/716.1 million to 2019), Cumbra Peru S.A. in S/435.8 million (S/575.5 million as of 2019), Adexus S.A. in S/91.7 million (S/118.9 million as of 2019), Cumbra Ingenieria S.A. in S/43.2 million (S/53.3 million as of 2019), Viva Negocio Immobiliario S.A. in S/40.2 million (S/83.6 million as of 2019), UNNA ENERGIA S.A. in S/37.6 million (S/63.4 million as of 2019), and others in S/41.5 million (S/83 million to 2019). Trade accounts receivable of Tren Urbano de Lima S.A. includes the financial asset related to contractual right, for the amount of S/590.1 million (S/579.8 as of December 31, 2019). a) The detail of the age of the commercial receivables net of impairment corresponds as follows: 2019 2020 Current 817,233 718,220 0 to 30 days past due 45,922 5,737 31 to 90 days past due 27,364 6,801 91 to 120 days past due 1,319 2,279 121 to 360 days past due 10,502 4,185 Over 360 days past due 56,811 16,471 959,151 753,693 b) The unbilled receivables by subsidiaries are documents related to the estimates of the degree of progress for services rendered that were not billed, as follows: 2019 2020 Cumbra Peru S.A. 384,660 315,878 Concar S.A.C. 10,737 6,298 Cumbra Ingenieria S.A. 24,787 25,823 UNNA ENERGIA S.A. 1,657 1,512 Adexus S.A. 78,133 63,853 499,974 413,364 Below are the unbilled receivables by the subsidiaries grouped by the main projects: 2019 2020 Infrastructure Operation and maintenance of roads 9,837 4,167 Oil services 1,657 1,512 Others 901 2,131 12,395 7,810 Engineering and Construction Talara Refinery 190,831 70,329 Project Quellaveco 52,488 84,014 Project Mina Justa 26,658 1,743 Civil works, assembly and electromechanics — Acero Arequipa 16,449 1,357 Project Mina Gold Fields La Cima S.A. 3,409 15,055 Generating Plant Machu Picchu 13,098 15,653 Works and Consortiums 11,311 6,576 Engineering and Construction Works VyV-DSD S.A. 38,194 43,159 Engineering and Construction Works — Morelco S.A.S. 40,400 16,066 Others 16,608 87,749 409,446 341,701 Parent Company Operation 78,133 63,853 499,974 413,364 c) The unbilled receivables (net) – Concessions (Note 2.5), corresponds to future collections for public services granted according to the following: 2019 2020 Tren Urbano de Lima S.A. 208,205 235,763 Survial S.A. 16,466 10,611 Norvial S.A. 2,149 15,436 Concesión Canchaque S.A.C. 6,700 4,401 Concesionaria La Chira S.A. 1,168 565 234,688 266,776 d) The movement of impairment in trade accounts receivable is as follows: 2018 2019 2020 Balance at January, 1 (17,227 ) (7,633 ) (8,422 ) Impairment, net (Note 26.ii) (3,065 ) (955 ) (19,772 ) Impairment, net (Note 28.b) — — (33,874 ) Write-off 12,873 12 5,653 Exchange difference (214 ) 37 (212 ) Translation adjustments — 117 (3 ) Balance at December, 31 (7,633 ) (8,422 ) (56,630 ) e) The no current unbilled receivables from Tren Urbano de Lima S.A. to the Peruvian State, which is measured at its cost amortized, accrued interest at a rate of 7.7% rate used in a financial instrument of similar characteristics (similar term, currency and counterparty risk) The fair value and carrying amount for this concept are detailed below: Carrying amount Fair value 2019 2020 2019 2020 Tren Urbano de Lima S.A. 579,765 590,092 696,665 783,643 579,765 590,092 696,665 783,643 f) 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, 2020
Text block [abstract]
Work in Progress, Net	11 WORK IN PROGRESS, NET As of December 31, this account comprises: Total Current Non-current 2019 2020 2019 2020 2019 2020 Unbilled receivable concessions in progress (a) 23,117 — — — 23,117 — Work in progress (b) 49,457 186,433 49,457 186,433 — — 72,574 186,433 49,457 186,433 23,117 — The ongoing work costs include all expenses incurred by the Corporation under construction contracts currently in force. The Corporation estimates that all the costs incurred will be billed and collected. a) Corresponds to the accounts receivable from the Municipality of Lima related to the mandatory investments from the Concession Contract and the income guaranteed by the Grantor from the start of exploitation. As of December 31, 2019, these accounts are presented in the long term because it was expected to be collected once the operation stage began. To date, both the Concession term and most of the obligations under the respective Concession Contract remain suspended by agreement between the parties and pending the agreement of the terms and conditions to approve the Early Termination of the Concession Contract by Mutual Agreement. In accordance with the provisions of Clause 16.3 of the aforementioned Contract, for this reason the balance has been reclassified to “Other accounts receivable - Third-party claims”. b) Mainly includes S/171 million corresponding to Cumbra Peru S.A. and its subsidiary Vial y Vives - DSD S.A. (S/29.6 million as of December 31, 2019); and S/15.5 million from Cumbra Ingenieria S.A. (S/19.9 million as of December 31, 2019). Below are the work in progress grouped by the main projects: 2019 2020 Infrastructure Road operation and maintenance 23,117 — 23,117 — Engineering and construction Engineering and Construction Works — GYM Chile S.p.A. 19,531 97,561 Talara Refinery 20,126 15,468 North Concentrator Plant of Quellaveco 1,033 50,216 Ground transport tunnel of Quellaveco — 18,485 Others 8,767 4,703 49,457 186,433 72,574 186,433

Transactions with Related Parti

Transactions with Related Parties and Joint Operators	12 Months Ended
	Dec. 31, 2020
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: 2018 2019 2020 Revenue from sales of goods and services: - Joint operations 56,560 44,130 15,903 - Associates 1,704 108 5 58,264 44,238 15,908 Purchase of goods and services: - Joint operations 601 1,765 — - Associates 2,130 — 1,225 2,731 1,765 1,225 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 Key Management includes directors (executives and non-executives), c) Balances at the end of the year were: As of December 31, As of December 31, 2019 2020 Receivable Payable Receivable Payable Current portion: Joint operations Consorcio Rio Urubamba 9,042 — 9,357 — Consorcio Peruano de Conservacion 3,592 — 3,156 — Consorcio Italo Peruano 1,011 363 1,520 217 Consorcio Constructor Chavimochic — 5,953 — 6,208 Consorcio GyM Conciviles 1,257 1,958 1,341 1,472 Consorcio La Gloria 1,750 1,017 69 113 Consorcio Ermitaño 831 440 890 474 Terminales del Peru 1,176 — 501 161 Consorcio TNT Vial y Vives — DSD Chile Ltda — 1,088 — 1,015 Consorcio Rio Mantaro — 5,869 — 7,655 Consorcio Vial Quinua — 2,048 — 2,051 Consorcio Huacho Pativilca 1,419 5,895 4 85 Consorcio CDEM 638 — 1,111 — Consorcio GyM-Stracon 2,230 — — 644 Consorcio GyM-OSSA 7,202 — — — Consorcio Chicama Ascope 2,471 — 2,922 — Consorcio Inti Punku — — — 6,556 Consorcio Manperan — — 1,057 656 Consorcio Norte Pachacutec — — 1,077 1,192 Other minors 1,407 2,102 2,373 1,503 34,026 26,733 25,378 30,002 Other related parties Ferrovias S.A. — 12,183 — 11,139 Perú Piping Spools S.A.C. 2,632 — 1,960 2,677 2,632 12,183 1,960 13,816 Current portion 36,658 38,916 27,338 43,818 Non-current Gasoducto Sur Peruano S.A. (GSP) 572,624 — 620,071 — Ferrovias S.A. — — — 12,862 Ferrovias Participaciones S.A. — 22,583 — 23,435 Other minors 2,099 — — — Non-current 574,723 22,583 620,071 36,297 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 non-current a-i). non-current Transactions with non-controlling

Other Accounts Receivable

Other Accounts Receivable	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Other Accounts Receivable	13 OTHER ACCOUNTS RECEIVABLE As of December 31, this account comprises: Total Current Non-current 2019 2020 2019 2020 2019 2020 Advances to suppliers (a) 135,481 76,200 135,481 76,200 — — Income tax on-account 71,541 48,054 71,541 48,052 — 2 VAT credit (c) 47,167 54,076 32,903 43,498 14,264 10,578 Guarantee deposits (d) 189,210 217,441 104,965 156,123 84,245 61,318 Claims to third parties (e) 83,054 212,565 38,874 108,748 44,180 103,817 Petroleos del Peru S.A.- Petroperu S.A. (f) 80,942 87,826 17,293 17,132 63,649 70,694 ITAN and other tax receivable 60,883 63,003 30,233 30,468 30,650 32,535 Restricted funds (g) 16,523 29,121 1,522 2,092 15,001 27,029 Rental and sale of equipment - Cumbra Peru S.A. projects 30,798 29,149 30,798 29,149 — — Accounts receivable from personneel 2,940 10,957 2,940 10,957 — — Consorcio Panorama (h) 23,491 25,026 — — 23,491 25,026 Other minors 16,574 10,386 15,339 9,738 1,235 648 758,604 863,804 481,889 532,157 276,715 331,647 Impairment (i) (30,698 ) (102,050 ) (27,415 ) (98,626 ) (3,283 ) (3,424 ) 727,906 761,754 454,474 433,531 273,432 328,223 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 Corporation does not request guarantees. Below is a description and composition of the main accounts receivable: (a) Advance to suppliers - corresponds mainly to the following: Current 2019 2020 Alstom Transporte — Linea 1 2,597 5,786 Advances — Refineria Talara 48,303 6,951 Advances — joint operations vendors 49,181 36,803 Others 35,400 26,660 135,481 76,200 (b) Income tax on-account Total Current Non-current 2019 2020 2019 2020 2019 2020 Cumbra Peru S.A. 45,628 35,599 45,628 35,599 — — Cumbra Ingenieria S.A. 7,203 3,532 7,203 3,532 — — UNNA ENERGIA S.A. S.A. 2,400 1,883 2,400 1,883 — — Concar S.A. 3,709 3,340 3,709 3,340 — — Viva Negocio Inmobiliario S.A. 3,485 1,351 3,485 1,351 — — AENZA S.A.A. 2,895 1,348 2,895 1,348 — — Norvial S.A. 4,266 5 4,266 5 — — Survial S.A. 426 141 426 141 — — Others 1,529 855 1,529 853 — 2 71,541 48,054 71,541 48,052 — 2 (c) Tax credit related to VAT on the following subsidiaries: Total Current Non-current 2019 2020 2019 2020 2019 2020 Cumbra Peru S.A. 12,963 12,868 12,963 12,868 — — Tren Urbano de Lima S.A. 11,970 3,335 11,970 3,335 — — AENZA S.A.A. — 648 — 648 — — Concar S.A. 1,653 1,527 1,653 1,527 — — Survial SA. 1,817 2,631 1,817 2,631 — — Cumbra Ingenieria S.A. 1,513 13,754 1,513 13,754 — — Viva Negocio Inmobiliario S.A. 6,874 8,111 513 953 6,361 7,158 UNNA ENERGIA S.A. S.A. 396 678 396 678 — — Others 9,981 10,524 2,078 7,104 7,903 3,420 47,167 54,076 32,903 43,498 14,264 10,578 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 2019 2020 2019 2020 2019 2020 Talara Refinery 55,567 58,831 308 812 55,259 58,019 Retention Toquepala 19,630 — 19,630 — — — Retention Minera Teck 16,075 64,175 16,075 64,175 — — Retention Quellaveco 15,926 23,699 15,926 23,699 — — Joint operations retention 29,575 29,792 15,654 29,792 13,921 — Retention Morelco 15,261 14,108 15,261 14,108 — — Retention Marcobre 5,052 302 5,052 302 — — SBLC guarantees — Sale of CAM Chile S.p.A. 14,726 — 3,576 — 11,150 — Others 17,398 26,534 13,483 23,235 3,915 3,299 189,210 217,441 104,965 156,123 84,245 61,318 (e) Third-party claims Total Current Non-current 2019 2020 2019 2020 2019 2020 Tecnicas Reunidas — Talara (e.1) — 53,635 — — — 53,635 Municipalidad Metropolitana de Lima (e.2) — 49,625 — 49,625 — — Ministerio de Vivienda and Fondo Mi Vivienda 20,536 21,816 — — 20,536 21,816 Accounts receivable from joint venture 39,736 60,861 23,934 38,326 15,802 22,535 Others 22,782 26,628 14,940 20,797 7,842 5,831 83,054 212,565 38,874 108,748 44,180 103,817 (e.1) Tecnicas Reunidas - Talara Cumbra Peru S.A. filed a lawsuit case against Tecnicas Reunidas for approximately US$78 million as indemnification for damages as a consequence of several contractual breaches. Tecnicas Reunidas has filed a counterclaim for approximately US$ 81 million alleging that Cumbra Peru S.A. has breached the subcontract entered between the two companies. On December 28, 2020, Tecnicas Reunidas executed two letters of guarantee issued by Banco Santander, for US$16 million for Performance and the second letter for advance payment for US$7.7 million, despite the fact that the obligations guaranteed by the letter of guarantee were being litigated in the process described in this paragraph. As of December 31, 2020, the balance of this item at face value amounts to US$17.3 million equivalent to S/62.5 million (at present value the balance amounts to US$14.8 million equivalent to S/53.6 million). (e.2) Municipalidad Metropolitana de Lima Includes the reclassification of net intangible assets for S/21.8 million (Note 17), work in progress - related to concession agreements for S/23.4 million (Note 11-a), 28-b). (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 Peru Consortium of the subsidiary UNNA ENERGIA S.A. (g) Restricted funds As of December 31, 2020, includes restricted funds of S/19.1 million of the Company and S/0.9 million of the subsidiary Viva Negocio Inmobiliario 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. and others subsidiaries for S/1.6 million (S/7.7 million, S/0.9 million, S/7.3 million and S/0.5 million as of December 31, 2019, respectively). (h) Consorcio Panorama Corresponds to the settlement agreement of the Consorcio Panorama signed by Viva Negocio Inmobiliario S.A. and Inversiones Maje S.A.C. on December 14, 2018. This balance includes the return of contributions and the profit earned, based on future sales of the properties held in the project. (i) Impairment The movement in impairment of other receivables during 2018, 2019 and 2020 was as follows: Total Guaranties Retention Claims to third parties 2018 2019 2020 2018 2019 2020 2018 2019 2020 Balance at January, 1 (1,398 ) (25,567 ) (30,698 ) — — 165 (1,398 ) (25,567 ) (30,863 ) Impairment of Concar S.A.C. (Note 26.ii) (665 ) (1,457 ) (11,431 ) — — — (665 ) (1,457 ) (11,431 ) Impairment of Sucursal Colombia (Note 26.ii) — (3,283 ) — — — — — (3,283 ) — Impairment of Cumbra Peru S.A. (Note 26.ii) (24,169 ) (937 ) (828 ) — — — (24,169 ) (937 ) (828 ) Impairment of Viva Negocio Inmobiliario (19,418 ) — — — — — (19,418 ) — — Impairment of other minors (Note 26.ii) — (27 ) (59 ) — — — — (27 ) (59 ) Impairment of Cam Holding S.P.A. (Note 28.b) — — (12,511 ) — — (12,511 ) — — — Impairment of Concesionaria Vía Expresa Sur S.A. (Note 28.b) — — (55,847 ) — — — — — (49,625 ) Impairment of other minors (Note 28.b) — — (513 ) — — — — — (513 ) Reversal of impairment (Note 28.b) — 32 — — — — — 32 — Write-off 20,083 — 12,205 — — 12,530 20,083 — (325 ) Exchange difference — 387 (2,188 ) — — — — 387 (2,188 ) Translations adjustments — 154 (180 ) — 165 (184 ) — (11 ) 4 Balance at December, 31 (25,567 ) (30,698 ) (102,050 ) — 165 — (25,567 ) (30,863 ) (95,828 )

Inventories

Inventories	12 Months Ended
	Dec. 31, 2020
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Inventories	14 INVENTORIES As of December 31, this account comprises: 2019 2020 Land 183,218 176,927 Work in progress - Real estate 158,010 164,514 Finished properties 86,190 78,048 Construction materials 59,879 58,621 Merchandise and supplies 77,787 80,142 565,084 558,252 Impairment of inventories (9,683 ) (6,252 ) 555,401 552,000 Land Land comprises properties, net of impairment and includes properties for the development of the following projects of the subsidiary Viva Negocio Inmobiliario Viva 2019 2020 Lurin (a) 71,902 81,493 San Isidro (b) 51,285 51,626 Nuevo Chimbote (c) 17,457 17,616 Barranco (d) 14,202 14,432 Piura (e) 11,805 11,760 Carabayllo III 16,567 — 183,218 176,927 (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-story (c) Land located in Chimbote of 11.5 hectares for the development of a real estate social housing project. (d) Land located in Paul Harris St. N°332 and N°336 in Barranco district, for the development of a residential building project. (e) Land located in the district of Veintiséis de Octubre, province of Piura with an area of 65,096 m2 for the development of Los Parques de Piura IV project. Real estate - work in progress As of December 31, real state work in progress comprises the following projects: 2019 2020 Los Parques de Comas 77,757 66,114 Los Parques del Callao 35,549 26,613 Los Parques de Piura 5,658 9,514 Los Parques del Mar 32,183 44,683 Los Parques de Carabayllo III — 10,266 Inmobiliaria Pezet 417 S.A.C. 4,091 4,459 Others 2,772 2,865 158,010 164,514 During 2020, the Corporation has capitalized financing costs of these construction projects (Note 2.21) amounting to S/3.8 million at annual interest rates between 7% and 11% (S/3.7 million in 2019 at interest rates between 7% and 12%). Finished properties As of December 31, the balance of finished properties consists of the following investment properties: 2019 2020 Los Parques de Comas 37,605 32,098 Los Parques de Callao 10,914 14,479 Huancayo 19,672 13,033 Los Parques de Carabayllo III 168 8,518 Strip Callao — 6,286 El Nuevo Rancho 4,060 1,284 Los Parques de Piura 6,050 1,034 Klimt 5,978 — Los Parques de San Martín de Porres 903 — Others 840 1,316 86,190 78,048 As of December 31, 2020, the balance of finished properties is net of an impairment of S/3.8 million (S/4.5 million as of December 31, 2019). Construction materials As of December 31, 2020, the construction materials correspond mainly to projects of the subsidiary Cumbra Peru S.A. for S/53.1 million (Cumbra Peru S.A. for S/56.2 million as of December 31, 2019).

Investments in Associates and J

Investments in Associates and Joint Ventures	12 Months Ended
	Dec. 31, 2020
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Investments in Associates and Joint Ventures	15 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES As of December 31, this account comprises: 2019 2020 Associates 28,875 27,246 Joint ventures 8,160 8,270 37,035 35,516 The amounts recognized in the income statement as the value of the equity interest are as follows: 2019 2020 Associates (220,993 ) (1,635 ) Joint ventures 2,219 2,405 (218,774 ) 770 a) Investment in associates Set out in the table below are the associates of the Corporation as of December 31, 2019 and 2020 the associates listed below have share capital solely consisting of common shares, which are held directly by the Corporation. None of the associates are listed companies; therefore, there is no quoted market price available for their shares. Carrying amount Interest in capital At December 31, Entity Class of share 2019 2020 2019 2020 % % Gasoducto del Peru S.A. ( * ) Common — — — — Concesionaria Chavimochic S.A.C. Common 26.50 26.50 18,320 18,058 Peru Piping Spools S.A.C. Common 33.33 33.33 4,166 2,760 Obratres S.A.C. Common 37.50 37.50 3,756 3,812 Inversiones Maje S.A.C. Common 9.59 9.59 2,306 2,283 Otros Common 327 333 28,875 27,246 (*) Mainly corresponds to an write-off The movement of the investments in associates is as follows: 2018 2019 2020 Opening balance 250,053 250,282 28,875 Contributions received 5,616 — — Equity interest in results (5,308) (220,993) (1,635) Decrease in capital (30) — — Impairment of investment — (374) (38) Conversion adjustment (49) (40) 44 Final balance 250,282 28,875 27,246 The most significant associates are described as follows: i) Gasoducto Sur Peruano S.A. In November 2015, the Corporation 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 Cumbra Peru 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 Corporation made an investment of US$242.5 million and was required to assume 20% of the performance guarantee established in the concession contract for US$262.5 million and 21.49% of the guarantee for a bridge loan obtained by GSP of US$600 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 nominal value and US$129 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 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 asset pursuant to the Concession Agreement. These assets included all the works, equipment, facilities and engineering studies needed for the development of the project. 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 Corporation registered a claim for accounts receivable for US$0.4 million and an additional accounts receivable of US$169.3 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 convoked under the mentioned bankruptcy proceeding. 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). The fair value of the investment in GSP, as Corporate 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, at the consolidated financial statements of the company, an impairment of US$81.5 million (S/276 million) to the long-term account receivable from GSP, and also discount under the amortized cost for US$17 million (S/58 million). In addition, write-off As of December 31, 2020, the fair value of the investment in GSP was determined to be US$88.6 million, equivalent to S/320 million (as of December 31, 2019 US$83 million, equivalent to S/275 million), the Corporation’s management maintains the 8-year 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. 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. The entity was awarded the concesion of the Chavimochic irrigation project, including a) design and construction of the work required for 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; the effective concession period is 25 years, and the total investment amounts was estimated in 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 Grantor, and all activities were suspended in December 2017. Due to the fact that no agreement was reached, the Concessionaire initiated an arbitration process at the UNCID. The arbitration proceedings are suspended, as a consequence of the of the National Emergency. Moreover, from 2018 to date, the Peruvian Government (“the Grantor”) has been evaluating the modification of the Concession Contract, to determine a mechanism that allow the completion of the project, without resolution as of to date. Finally, the Grantor and the Ministry of Agriculture and Irrigation (MINAGRI), and the Chavimochic Special Project, have signed an Agreement in order to allow MINAGRI to subrogate the ownership of the Project, within the framework of the provisions of the Emergency Decree N ° 021-2020. The following table shows the financial information of the principal associates: Summarized financial information for associates – Concesionaria At December, 31 Entity 2019 2020 Current Assets 55,830 58,814 Liabilities (1,596 ) (4,795 ) Non-current Assets 12,408 11,635 Net assets 66,642 65,654 Concesionaria Entity 2019 2020 Administrative expenses (11,028 ) (4,521 ) Loss operative (11,028 ) (4,521 ) Others (719 ) 3,534 Loss of the year (11,747 ) (987 ) Total comprehensive loss (11,747 ) (987 ) b) Investment in Joint Ventures Set out below are the joint ventures of the Corporation as of December 31: Carrying amount Class Interest in capital At December 31, Entity of share 2019 2020 2019 2020 % % Logistica Quimicos del Sur S.A.C. Common 50.00 50.00 8,006 8,080 Constructora SK-VyV Common 50.00 50.00 29 34 Others — — 125 156 8,160 8,270 The movement of the investments in joint ventures was as follows: 2018 2019 2020 Opening balance 18,618 7,483 8,160 Equity interest in results 1,599 2,219 2,405 Disposal of Investment (10,112 ) — — Dividends received (1,823 ) (1,517 ) (2,318 ) Conversion adjustment 79 (14 ) 23 Impairment of investment (878 ) (11 ) — Final balance 7,483 8,160 8,270 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. 2019 2020 Current Cash and cash equivalents 2,131 2,710 Other current assets 2,416 3,324 Total current assets 4,547 6,034 Other current liabilities (4,381 ) (6,108 ) Total current liabilities (4,381 ) (6,108 ) Non-current Total non-current 37,620 35,715 Total non-current (21,773 ) (19,484 ) Net assets 16,013 16,157 Revenue 12,622 13,351 Depreciation and amortization (2,505 ) (2,394 ) Interest expense (644 ) (508 ) Profit from continuing operations 6,500 6,854 Income tax expense (1,913 ) (2,072 ) Profit from continuing operations after income tax 4,587 4,782 Total comprehensive income 4,587 4,782 The Corporation received dividends in 2020 from Logística Quimicos del Sur S.A. for S/2.3 million (S/1.5 million in 2019 and S/1.8 million in 2018).

Property, Plant and Equipment,

Property, Plant and Equipment, Net and Right-of-Use Assets	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Property, Plant and Equipment, Net and Right-of-Use Assets	16 PROPERTY, PLANT AND EQUIPMENT, NET AND RIGHT— OF— USE ASSETS 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, 2018, 2019 and 2020 is as follows: Land Buildings Machinery Vehicles Furniture Other Replacement Work in Total At January 1, 2018 Cost 23,951 161,057 995,155 380,503 63,727 195,142 22,938 28,713 1,871,186 Accumulated depreciation and impairment (273 ) (48,498 ) (562,333 ) (198,720 ) (48,832 ) (146,433 ) (10 ) (352 ) (1,005,451 ) Net carrying amount 23,678 112,559 432,822 181,783 14,895 48,709 22,928 28,361 865,735 Net initial carrying amount 23,678 112,559 432,822 181,783 14,895 48,709 22,928 28,361 865,735 Additions (i) — 13,216 11,318 9,377 2,145 14,122 5,577 27,431 83,186 Desconsolidation, net (3,183 ) (24,295 ) (109,425 ) (110,540 ) (547 ) (10,421 ) — (715 ) (259,126 ) 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 (ii) — 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 95,674 254,215 40,077 10,332 31,043 17,804 34,230 503,584 At December 31, 2018 Cost 20,482 129,482 689,845 85,349 59,643 170,622 17,814 34,582 1,207,819 Accumulated depreciation and impairment (273 ) (33,808 ) (435,630 ) (45,272 ) (49,311 ) (139,579 ) (10 ) (352 ) (704,235 ) Net carrying amount 20,209 95,674 254,215 40,077 10,332 31,043 17,804 34,230 503,584 Land Buildings Machinery Vehicles Furniture Other Replacement and in-transit Work in Total At January 1, 2019 Cost 20,482 129,482 689,845 85,349 59,643 170,622 17,814 34,582 1,207,819 Accumulated depreciation and impairment (273 ) (33,808 ) (435,630 ) (45,272 ) (49,311 ) (139,579 ) (10 ) (352 ) (704,235 ) Net carrying amount 20,209 95,674 254,215 40,077 10,332 31,043 17,804 34,230 503,584 Net initial carrying amount 20,209 95,674 254,215 40,077 10,332 31,043 17,804 34,230 503,584 Additions (i) 290 459 23,011 866 759 9,897 7,036 39,584 81,902 Depreciation charge — (7,387 ) (48,035 ) (9,816 ) (2,338 ) (12,989 ) (1 ) — (80,566 ) Deduction for sale of assets (ii) — (78 ) (22,885 ) (9,531 ) (133 ) (2,789 ) (9 ) — (35,425 ) Depreciation for sale deductions (ii) — 78 19,520 5,232 86 2,717 — — 27,633 Disposals, net — (674 ) (316 ) (101 ) (187 ) (2,350 ) — — (3,628 ) Impairment loss — — (3,155 ) — — — — (15,785 ) (18,940 ) Transfers (iii) (273 ) (1,187 ) — — — — — (804 ) (2,264 ) Reclassifications — 1,672 52,720 342 207 369 (14,217 ) (41,093 ) — Translations adjustments (525 ) (647 ) (3,719 ) (746 ) (142 ) (2,527 ) — — (8,306 ) Net final carrying amount 19,701 87,910 271,356 26,323 8,584 23,371 10,613 16,132 463,990 At December 31, 2019 Cost 19,974 129,911 726,173 75,146 58,236 179,179 10,624 32,269 1,231,512 Accumulated depreciation and impairment (273 ) (42,001 ) (454,817 ) (48,823 ) (49,652 ) (155,808 ) (11 ) (16,137 ) (767,522 ) Net carrying amount 19,701 87,910 271,356 26,323 8,584 23,371 10,613 16,132 463,990 Land Buildings Machinery Vehicles Furniture Other Replacement and in-transit Work in Total At January 1, 2020 Cost 19,974 129,911 726,173 75,146 58,236 179,179 10,624 32,269 1,231,512 Accumulated depreciation and impairment (273 ) (42,001 ) (454,817 ) (48,823 ) (49,652 ) (155,808 ) (11 ) (16,137 ) (767,522 ) Net carrying amount 19,701 87,910 271,356 26,323 8,584 23,371 10,613 16,132 463,990 Net initial carrying amount 19,701 87,910 271,356 26,323 8,584 23,371 10,613 16,132 463,990 Additions (i) — 412 17,941 — 844 1,781 3,549 11,538 36,065 Depreciation charge — (7,636 ) (53,220 ) (4,461 ) (1,344 ) (11,899 ) — — (78,560 ) Deduction for sale of assets (ii) — (192 ) (26,046 ) (11,762 ) (523 ) (448 ) — — (38,971 ) Depreciation for sale deductions (ii) — 58 25,293 5,836 495 428 — — 32,110 Disposals, net (9,895 ) (2,014 ) (237 ) (94 ) (140 ) 6 — — (12,374 ) Impairment loss — (161 ) (5,069 ) (17 ) 33 — — — (5,214 ) Transfers (iii) — — — — — 89 — — 89 Reclassifications — 1,404 23,745 35 — 379 (2,216 ) (23,347 ) — Translations adjustments 800 1,419 3,474 864 (12 ) 1,769 — 20 8,334 Net final carrying amount 10,606 81,200 257,237 16,724 7,937 15,476 11,946 4,343 405,469 At December 31, 2020 Cost 10,879 132,940 750,769 64,666 52,843 156,111 11,957 20,481 1,200,646 Accumulated depreciation and impairment (273 ) (51,740 ) (493,532 ) (47,942 ) (44,906 ) (140,635 ) (11 ) (16,138 ) (795,177 ) Net carrying amount 10,606 81,200 257,237 16,724 7,937 15,476 11,946 4,343 405,469 (i) In 2018, 2019 and 2020, additions to cost correspond to acquisitions of fixed assets made under financial leases or direct purchases. (ii) In 2020 the sale of fixed assets which is shown in the statement of income under the caption “other income and expenses, net” (Note 28) amounted to S/9.1 million (S/12.7 million in 2019 and S/31.9 million in 2018), generating a gain of S/2.3 million (gain of S/6.1 million in 2019 and loss of S/7.1 million in 2018). (iii) During 2019, a property owned by Morelco S.A.S. (subsidiary of Cumbra Peru S.A.) was transferred to investment properties to the leased to a third party. During 2020, corresponds to transfers received for software, and expenses related to UNNA ENERGIA S.A.’s well development. Depreciation of property, plant and equipment and investment property is distributed in the income statement as follows: 2018 2019 2020 Cost of services and goods (Note 26) 91,249 108,066 90,146 Administrative expenses (Note 26) 6,600 4,252 8,358 (+) Depreciation discontinued operations 27,570 — — Total depreciation 125,419 112,318 98,504 (-) Depreciation related to investment property (2,319) (2,356 ) (2,413 ) (-) Depreciation related to right-of-use assets (Note 16.2) — (29,396 ) (17,531 ) Total depreciation of property, plant and equipment 123,100 80,566 78,560 As of December 31, 2020, the Corporation had fully depreciated assets in use of S/119.1 million (S/135.2 million in 2019 and S/424.5 million in 2018). The net carrying amount of machinery and equipment, vehicles and furniture and fixtures acquired under finance lease contracts is broken down as follows: At December 31, 2018 2019 2020 Cost of acquisition 86,881 68,553 64,623 Accumulated depreciation (38,026 ) (46,773 ) (52,165 ) Net carrying amount 48,855 21,780 12,458 Other financial liabilities are secured by property, plant and equipment for S/79.7 million (S/111.9 million in 2019 and S/162.9 million in 2018). 16.2. RIGHT-OF-USE As of December 31, 2019 and 2020, the Corporation recognized assets and liabilities for right-of-use, Buildings Machinery Vehicles Total At January 1, 2019 Additions 80,279 18,597 20,830 119,706 Depreciation (13,568 ) (6,899 ) (8,929 ) (29,396 ) Translations adjustments 271 — — 271 Net final carrying amount 66,982 11,698 11,901 90,581 At December 31, 2019 Cost 80,550 18,597 20,830 119,977 Accumulated depreciation (13,568 ) (6,899 ) (8,929 ) (29,396 ) Net carrying amount 66,982 11,698 11,901 90,581 At January 1, 2020 66,982 11,698 11,901 90,581 Additions 6,681 876 4,518 12,075 Depreciation (13,211 ) (5,834 ) 1,514 (17,531 ) Disposals, net (10,463 ) — (11,078 ) (21,541 ) Translations adjustments 880 — 54 934 Net final carrying amount 50,869 6,740 6,909 64,518 At December 31, 2020 Cost 75,849 19,344 14,324 109,517 Accumulated depreciation (24,980 ) (12,604 ) (7,415 ) (44,999 ) Net carrying amount 50,869 6,740 6,909 64,518 The expense for depreciation of right-of-use 2019 2020 Cost of services and goods 26,449 15,938 Administrative expenses 2,947 1,593 29,396 17,531 The costs related to the leasing of machinery and equipment for which the Corporation applied the exceptions described in paragraph 5 of IFRS 16 are the following: Leases under 12 months: S/351.7 million (S/167.3 million in 2019). Leases of low value assets: S/5.1 million (S/7 million in 2019). Likewise, leases whose payments are entirely variable, which depend on their future performance or use, were excluded, during the year 2020 the expenditure was S/48.7 million (in 2019, S/0.6 million).

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Intangible Assets	17 INTANGIBLE ASSETS The movement in intangible assets and the related accumulated amortization as of December 31, 2018, 2019 and 2020 is as follows: Goodwill Trade- Concession Contractual Software and Costs of Land Other Total At January 1, 2018 Cost 193,862 110,486 879,289 100,640 66,301 400,429 13,288 51,983 1,816,278 Accumulated amortization and impairment (77,058 ) (45,386 ) (351,062 ) (66,375 ) (48,677 ) (283,696 ) — (3,954 ) (876,208 ) 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 ) — (20,716 ) — (10,153 ) — — (219 ) (51,174 ) 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 — — 272 (6,733 ) Net final cost 93,288 60,799 484,082 25,966 3,992 139,221 13,288 47,414 868,050 At December 31, 2018 Cost 170,346 106,185 885,915 100,337 22,565 464,847 13,288 55,131 1,818,614 Accumulated amortization and impairment (77,058 ) (45,386 ) (401,833 ) (74,371 ) (18,573 ) (325,626 ) — (7,717 ) (950,564 ) Net cost 93,288 60,799 484,082 25,966 3,992 139,221 13,288 47,414 868,050 Goodwill Trade- Concession Contractual Software and Costs of Land Other Total At January 1, 2019 Cost 170,346 106,185 885,915 100,337 22,565 464,847 13,288 55,131 1,818,614 Accumulated amortization and impairment (77,058 ) (45,386 ) (401,833 ) (74,371 ) (18,573 ) (325,626 ) — (7,717 ) (950,564 ) Net cost 93,288 60,799 484,082 25,966 3,992 139,221 13,288 47,414 868,050 Net initial cost 93,288 60,799 484,082 25,966 3,992 139,221 13,288 47,414 868,050 Additions — — 26,645 — 5,016 102,022 — 5,212 138,895 Capitalization of interest expenses — — 2,725 — — — — 802 3,527 Transfers from assets under construction — — — — 672 — — (672 ) — Derecognition - net (930 ) (8,358 ) — (11,665 ) (2,015 ) — — (2,996 ) (25,964 ) Amortization — — (50,102 ) (3,682 ) (7,529 ) (43,552 ) — (2,634 ) (107,499 ) Impairment loss (33,089 ) — (3,213 ) — — — (2,468 ) — (38,770 ) Impairment reversal — 20,676 — — — — — — 20,676 Translations adjustments (1,902 ) (2,422 ) (16,187 ) (10,118 ) 21,251 (3,717 ) — 8,407 (4,688 ) Net final cost 57,367 70,695 443,950 501 21,387 193,974 10,820 55,533 854,227 At December 31, 2019 — — — — — — — — — Cost 93,887 73,836 710,290 72,810 63,278 558,530 13,288 113,057 1,698,976 Accumulated amortization and impairment (36,520 ) (3,141 ) (266,340 ) (72,309 ) (41,891 ) (364,556 ) (2,468 ) (57,524 ) (844,749 ) Net cost 57,367 70,695 443,950 501 21,387 193,974 10,820 55,533 854,227 Goodwill Trade- Concession Contractual Software and Costs of Land Other Total At January 1, 2020 Cost 93,887 73,836 710,290 72,810 63,278 558,530 13,288 113,057 1,698,976 Accumulated amortization and impairment (36,520 ) (3,141 ) (266,340 ) (72,309 ) (41,891 ) (364,556 ) (2,468 ) (57,524 ) (844,749 ) Net cost 57,367 70,695 443,950 501 21,387 193,974 10,820 55,533 854,227 Net initial cost 57,367 70,695 443,950 501 21,387 193,974 10,820 55,533 854,227 Additions — — 4,412 — 1,526 37,994 — 6,473 50,405 Capitalization of interest expenses — — — — — — — 1,105 1,105 Transfers from assets under construction — — — — (64 ) (25 ) — — (89 ) Derecognition - net — — — — (492 ) — — — (492 ) Amortization — — (52,408 ) — (6,037 ) (36,942 ) — (3,234 ) (98,621 ) Translations adjustments 1,579 7,810 — 22 201 — — — 9,612 Reclassifications — (84 ) (24,157 ) — 74 — — 10 (24,157 ) Net final cost 58,946 78,421 371,797 523 16,595 195,001 10,820 59,887 791,990 At December 31, 2020 Cost 95,466 81,562 690,545 77,542 63,871 596,499 13,288 120,645 1,739,418 Accumulated amortization and impairment (36,520 ) (3,141 ) (318,748 ) (77,019 ) (47,276 ) (401,498 ) (2,468 ) (60,758 ) (947,428 ) Net cost 58,946 78,421 371,797 523 16,595 195,001 10,820 59,887 791,990 a) Goodwill Management reviews the results of its businesses on the basis of the type of economic activity carried on. As of December 31, the goodwill of the cash-generating units (CGUs) is distributed as follows: 2018 2019 2020 Engineering and construction 71,621 36,632 38,211 Electromechanical 20,737 20,735 20,735 IT equipment and services 930 — 0 93,288 57,367 58,946 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 2020, no impairment was identified. 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 Cumbra Peru 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 (“Backlog”). Additionally, the Company impaired the value of goodwill in Adexus, because the subsidiary submitted a request for bankruptcy reorganization at the Justice Court of Chile, according to Law 20.720 (Note 36). In 2018, no provision for impairment was recorded. The main assumptions used by the Corporation to determine fair value less disposal costs and value in use are as follows: Engineering Electro- % % 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 % 2020 Gross margin 12.50 % 9.36 % Terminal growth rate 3.00 % 2.00 % Discount rate 11.06 % 11.77 % 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 brands from Vial y Vives, Morelco and Adexus have indefinite useful lives; consequently, annual impairment tests are performed on these intangible assets as explained in paragraph a) above. As a result of these evaluations, in 2020, no impairment was identified. In 2019, the Vial y Vives - DSD the brand impairment was reversed for S/20.7 million (equivalent to CLP4,782 million). Management considered that the market value of the brand has increased due to the increase of projects in execution and projects and award process. Additionally, in 2019, the Company impaired the value of the Adexus brand, because the subsidiary submitted a request for bankruptcy reorganization before the courts of justice of Chile, under the law 20.720 of that country (Note 36). In 2018, no provision for impairment was recorded. The main assumptions used by the Corporation to determine fair value less cost of sales are as follows: Engineering and construction Morelco Vial y Vives- DSD % % 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 % 2020 Average revenue growth rate 7.60 % 5.00 % Terminal growth rate 3.00 % 2.10 % Discount rate 11.06 % 13.16 % c) Concessions As of December 31, mainly include intangibles of Norvial S.A.: 2019 2020 EPC Contract 62,319 54,506 Construction of the second tranch of the “Ancon- Huacho-Pativilca” highway 4,809 3,406 Cost of capitalized indebtedness at effective interest rates between 7.14% and 8.72% 950 — Road improvement 14,449 12,922 Implementation for road safety 8,152 9,034 Work capitalization of second roadway 314,614 280,326 Disbursements for land adquisition 4,233 4,510 Other intangible assets contracted for the delivery process 7,477 5,026 Total Norvial S.A. 417,003 369,730 Other concessions 26,947 2,067 443,950 371,797 Additionally, the reclassification presented includes S/21.8 million from Concesionaria Via Expresa Sur S.A. which was transferred to other accounts receivable (Note 13.e). d) Cost of well’s development Through one of its subsidiaries, UNNA ENERGIA S.A., the Corporation 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 Corporation provides hydrocarbon extraction services to Perupetro. The expiration date of these contracts are December 2021 and October 2023 for Lot I and Lot V, respectively. On December 10, 2014, the Peruvian State granted the subsidiary UNNA ENERGIA 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 Corporation’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/41 million during 2020 (S/108 million in 2019 and S/68 million in 2018), which includes the capitalization of the provision for dismantling wells and instalations in Lots I, III, IV and V, which during 2020 has not had a significant movement (S/36 million during 2019). The lots are amortized on the basis of the useful lives of the wells (determined on the remaining terms for lots I and V and units produced for lots III and IV), until the term of contract with Perupetro. e) Amortization of intangible assets Amortization of intangibles is broken down in the consolidated income statement as follows: 2018 2019 2020 Cost of sales and services (Note 26) 101,378 101,810 94,483 Administrative expenses (Note 26) 7,293 5,689 4,138 (+) Amortization discontinued operations 3,401 — — 112,072 107,499 98,621

Borrowings

Borrowings	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Borrowings	18 BORROWINGS As of December 31, this item includes: Total Current Non-current 2019 2020 2019 2020 2019 2020 Bank loans (a) 631,863 571,659 445,289 409,272 186,574 162,387 Finance leases (b) 23,650 52,391 10,357 13,635 13,293 38,756 Lease liability for right-of-use 92,870 72,726 23,980 19,950 68,890 52,776 Other financial entities (d) 142,212 201,544 1,903 10,027 140,309 191,517 890,595 898,320 481,529 452,884 409,066 445,436 a) Bank Loans As of December 31, 2019 and 2020, this item comprises bank loans in local and foreign currencies for working capital purposes. These obligations accrue fixed interest rates that fluctuate between 1.0% and 12.0% in 2019 and between 0.5% and 11.0% in 2020. Current Non-current Interest Date of At December, 31 At December, 31 rate maturity 2019 2020 2019 2020 Cumbra Peru S.A. (i) 2.00% / 11.00% 2022 170,798 222,924 26,401 19,977 UNNA ENERGIA S.A. (ii) 3.06% / 6.04% 2027 30,367 24,950 102,895 99,474 AENZA S.A.A. (iii) 9.10% / 10.10% 2022 112,854 51,977 — 39,618 Adexus S.A. 0.50% / 1.15% 2021 20,927 19,224 57,278 — Viva Negocio Inmobiliario S.A. 6.84% / 11.00% 2022 110,343 90,197 — 3,318 445,289 409,272 186,574 162,387 i) Financial Stability Framework Agreement In July 2017, the Company and its subsidiaries (Cumbra Peru S.A., Construyendo Pais S.A., Vial y Vives-DSD S.A. and Concesionaria Via Expresa Sur S.A.) entered into a Financial Stability Framework Agreement with the following financial entities: Scotiabank Peru S.A., Banco Internacional del Peru S.A.A., BBVA Banco Continental, Banco de Credito del Peru, Citibank del Peru SA and Citibank N.A. The Framework Agreement aims to: (i) grant Cumbra Peru 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 Cumbra Peru S.A. a line of credit of up to US$51.6 million and S/33.6 million; (iii) grant the Company, Cumbra Peru S.A., Construyendo Pais S.A., Vial y Vives - DSD S.A. and Concesionaria Via Expresa Sur S.A. a non-revolving In accordance with the Financial Stability Framework Agreement, the Company must comply quarterly with two ratios, related to its invoices and sales provisions: (i) the calculated value of 90% of its bills receivable, and (ii) the calculated value of 80% of its income provisions must be greater than 50% of the amount of Tranche A pending payment. As of December 31, 2020 due to the stoppage of activities generated by the COVID-19 As of December 31, 2019, the balance payable under the Financial Stability Framework Agreement amounted to US$44.2 million (equivalent to S/146.6 million). In August 2019, the Corporation paid the entire balance of Tranche B, equivalent to S/9.7 million and US$9.2 million. In September and October 2019, Tranche A was partially paid for S/.0.4 million and US$0.1 million; and S/0.5 million, respectively. As of December 31, 2020, the Company’s balance payable under the Financial Stability Framework Agreement amounts to US$30.7 million (equivalent to S/111 million). ii) Terminales del Peru Loan Terminales del Peru (hereinafter “TP”), a joint operation of the subsidiary UNNA ENERGIA S.A., has a medium-term loan agreement with Banco de Credito del Peru S.A.(hereinafter BCP) up to US$30 million to finance the investments committed and up to US$70 million to finance the additional investments from the operation contract of the North and Center terminals for the period 2015 to 2019 with a maximum exposure limit of US$80 million. These facilities are repaid within 8 years. As of December 31, 2020, these loans amount to US$23.2 million (equivalent to S/84.1 million), and due in 2027, this amount corresponds to the 50% interest held by the subsidiary UNNA ENERGIA. In addition, in November 2019, TP signed a loan agreement to finance the additional investments from 2019 to 2023, for a credit line amount to US$46 million with BCP. The contract confirmed the participation of an assignee, so BD Capital (BDC) acquired 50% of the BCP contractual position through the subscription of the accession contract and in November 2019 disbursed to TP US$23 million. As of December 31, 2020, the loan amounts to US$11 million (equivalent to S/40 million), this amount corresponds to the 50% interest held by the subsidiary UNNA ENERGIA and is due in 2026. As of December 31, 2020 and the date of this report, TP is in compliance with the ratios established in the contract loan. iii) CS Peru Infrastructure Holdings LLC Loan In July 2019, the Company entered into a medium term loan credit agreement for up to US$35 million with CS Peru Infrastructure Holdings LLC. The term of the loan is three years, with quarterly installments of principal starting on the 18th month. The loan accrued interest at the following rates per annum: (i) for the period from and including the July 31, 2019 (“Closing Date”) to but excluding the date that is 6 months after the Closing Date, 9.10%; (ii) for the period from and including the date that is 6 months after the Closing Date to but excluding the date that is 1 year after the Closing Date, 9.35%; (iii) for the period between the first annual anniversary of the Closing Date and the day before the thirtieth month of the Closing Date, 9.60%, and (iv) for the period from the thirtieth month of the Closing Date to the third annual anniversary of the Closing Date, 10.10%. The loan was used for working capital in the Company, Cumbra Peru S.A. and Adexus S.A. On November 21, 2019, as a result of the initiation of a preventive insolvency process by the Chilean subsidiary, Adexus SA, the Company received a communication from CS Peru Infrastructure Holdings LLC reporting the occurrence of a default event under the loan contract, in accordance with the provisions of Section 7.02 (e) and 9.09 of the same contract. As a consequence, as of December 31, 2019, the loan was classified as current liabilities. In February 2020, US$10 million was partially paid. On February 28, 2020, the waiver was obtained by the Company, so it was reclassified to non-current On November 13, 2020, as a consequence of the health crisis caused by COVID-19, non-applicability As of December 31, 2020, the principal amount of the loan is US$25.7 million, equivalent to S/93.2 million (US$35 million, equivalent to S/112.9 million, as of December 31, 2019). iv) Banco Santander Loan On December 30, 2020, Técnicas Reunidas enforced two letters of credit in the aggregate amount of US$23.7 million, which letters of credit had been issued by Santander on behalf of our subsidiary Cumbra as security pursuant to a construction contract. As a result, Cumbra subscribed to a short term loan with Banco Santander in the aggregate principal amount of US$23.7 million. The loan accrues interest at an annual rate of Libor + 8.0%. The term of the loan was 30 days, which maturity was extended until March 30, 2021. We subsequently negotiated payment in installments starting on May 2021 ending on September 2021. As of December 31, 2020 and to the date of this annual report, the principal amount outstanding is US$23.7 million (equivalent to S/85.9 million). b) Financial Leases Current Non-current Interest Date of At December, 31 At December, 31 rate maturity 2019 2020 2019 2020 Adexus S.A. 0.23% / 0.51% 2027 608 6,848 62 31,557 Viva Negocio Inmobiliario S.A. 7.79% / 9.04% 2023 4,297 4,617 7,399 4,357 Cumbra Peru S.A. 4.80% / 7.67% 2023 3,395 2,021 5,678 2,823 UNNA ENERGIA S.A. 6.28% 2022 1,511 149 154 19 Concar S.A.C. 4.30% / 5.05% 2020 546 — — — 10,357 13,635 13,293 38,756 The minimum payments to be made according to their maturity and the present value of the leasing obligations are as follows: At December 31, 2019 2020 Up to 1 year 11,438 16,287 From 1 to 5 years 16,877 35,770 Over 5 years — 8,515 28,315 60,572 Future financial charges (4,665 ) (8,181 ) Present value of the obligations for finance lease contracts 23,650 52,391 The present value of the finance lease agreements obligations are as follows: At December 31, 2019 2020 Up to 1 year 10,357 13,635 From 1 year to 5 years 13,293 30,635 Over 5 years — 8,121 23,650 52,391 c) Lease liability for right-of-use Current Non-current Interest Date of At December, 31 At December, 31 rate maturity 2019 2020 2019 2020 UNNA ENERGIA S.A. 6.59% / 7.80% 2023 10,584 6,765 10,261 2,926 AENZA S.A.A. 7.88% 2027 4,888 6,534 50,362 41,403 Adexus S.A. 0.25% / 0.50% 2025 5,734 3,408 6,920 5,656 Cumbra Peru S.A. 7.65% 2022 1,592 852 541 426 Concar S.A.C. 5.55% 2024 1,171 2,047 806 1,925 Cumbra Ingenieria S.A. 7.40% 2023 — 302 — 381 Tren Urbano de Lima S.A. 10.00% 2023 — 42 — 59 Other minors 6.31% / 10.00% 2020 11 — — — 23,980 19,950 68,890 52,776 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 2020 Up to 1 year 31,036 24,714 From 1 to 5 years 73,370 51,853 Over 5 years 11,551 11,131 115,957 87,698 Future financial charges (23,087 ) (14,972 ) Present value of the lease liability for right-of-use 92,870 72,726 The present value of the lease liability for right-of-use At December 31, 2019 2020 Up to 1 year 23,981 19,950 From 1 year to 5 years 57,713 42,641 Over 5 years 11,176 10,135 92,870 72,726 d) Other financial entities The balance is mainly composed of the monetization of Norvial dividends, as described below. At May 29, 2018 the Company subscribes an agreement between the Company and Inversiones Concesiones Vial S.A.C. (“BCI Peru”) -whith the intervention of Fondo de Inversiones BCI NV (“Fondo BCI”) and BCI Management Administradora General de Fondos S.A. (“BCI” Asset Management”) - to monetize future dividends from Norvial S.A. to the Company. With the signing of this agreement, the Company obligated itself to indirectly transfer its economic rights over 48.8% of the share capital of Norvial S.A. by transferring its class B shares (equivalent to 48.8% of the capital of Norvial S.A.) to a vehicle specially constituted for such purposes named Inversiones en Autopistas S.A. The amount of the transaction was US$42.3 million (equivalent to S/138 million) and was completed on June 11, 2018. Likewise, it has been agreed that the Company will have purchase options on 48.8% of Norvial’s economic rights that BCI Peru will maintain through its participation in Inversiones en Autopistas S.A. These options will be subject to certain conditions such as the expiration of different terms, recovery of the investment made with the funds of the BCI Fund (according to different economic calculations) and/or that a change of control occurs. During the 2020 period, the Company reviewed the projected cash flows and effective interest rate of the financial liability with BCI Peru based on new information available on Norvial’s projected traffic and determined that there was a material quantitative change that exceeds the +/-10% As of December 31, 2020, the loan balance payable amounted to US$42.1 million (equivalent to S/152.5 million), and corresponds entirely to the loan principal (as of December 31, 2019, the balance was US$42.9 million, equivalent to S/142.2 million). 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 2019 2020 2019 2020 Bank loans 631,863 571,659 650,224 589,737 Finance leases 23,650 52,391 23,697 54,343 Lease liability for right-of-use 92,870 72,726 109,453 88,779 Other financial entities 142,212 201,544 142,212 247,857 890,595 898,320 925,586 980,716 In 2020, fair values are based on discounted cash flows using debt rates between 0.7% and 11% (between 2.9% and 11% in 2019) and are within level 2 of the fair value hierarchy.

Bonds

Bonds	12 Months Ended
	Dec. 31, 2020
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Bonds	19 BONDS As of December 31, this item includes: Total Current Non-current 2019 2020 2019 2020 2019 2020 Tren Urbano de Lima S.A. (a) 618,497 624,454 15,742 21,081 602,755 603,373 Norvial S.A. (b) 305,545 280,848 28,995 32,819 276,550 248,029 Cumbra Peru S.A. (c) — 27,457 — 4,546 — 22,911 924,042 932,759 44,737 58,446 879,305 874,313 a) Tren Urbano de Lima In February 2015, the subsidiary Tren Urbano de Lima 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, 2020, an accumulated amortization amounting to S/90.6 million (S/79 million as of December 31, 2019) has been made. As of December 31, 2020, the balance includes accrued interest payable and VAC adjustments for S/103.4 million (S/86.8 million as of December 31, 2019). As of December 31, 2018, 2019 and 2020, the movement of this account is as follows: 2018 2019 2020 Balance at January, 1 603,657 611,660 618,497 Amortization (10,178 ) (11,330 ) (11,582 ) Accrued interest 48,130 48,253 47,615 Interest paid (29,949 ) (30,086 ) (30,076 ) Balance at December, 31 611,660 618,497 624,454 As part of the bond structuring process, Tren Urbano de Lima 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 constant balance in the minimum trust equal to one month of operation and maintenance costs (including VAT). As of December 31, 2019, maintain a minimum balance equal to one quarter of operating and maintenance costs. • Maintain a constant balance in the minimum trust equal to the following two coupons according to the bond schedule. As of December 31, 2019, and 2020, Tren Urbano de Lima S.A. has complied with the corresponding covenants. As of December 31, 2020, the fair value amounts to S/710 million (S/686.8 million, as of December 31, 2019), this is based on discounted cash flows using the rate of 3.6% (4.32% as of December 31, 2019) and corresponds to level 2 of the fair value hierarchy. 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, 2018, 2019, and 2020, the movement in this account is as follows: 2018 2019 2020 Balance at January, 1 343,910 325,382 305,545 Amortization (18,736 ) (20,005 ) (24,820 ) Accrued interest 24,170 23,482 24,619 Capitalized interest 3,361 2,725 — Interest paid (27,323 ) (26,039 ) (24,496 ) Balance at December, 31 325,382 305,545 280,848 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. As of December 31, 2019, and 2020, Norvial S.A. has complied with the corresponding covenants. As of December 31, 2020, the fair value amounts to S/304.7 million (as of December 31, 2019, amounts to S/327.2 million,), this is based on discounted cash flows using rates between 6.73% and 8.07% (between 6.20% and 7.59% as of December 31, 2019) corresponds to level 2 of the fair value hierarchy. c) Cumbra Peru S.A. At the beginning of 2020, the subsidiary Cumbra Peru S.A. prepared the First Private Bond Program, up to a maximum amount of US$8 million. In the first quarter of the year, bonds issued amounts to US$7.8 million (equivalent to S/25.9 million) under the debt swap modality, related to its outstanding trade accounts. The bonds mature in December 2027 and bear interest at a rate of 8.5%, payment is semi-annual and have a risk rating of B-, As of December 31, 2020, the fair value amounts to S/28.6 million, is based on discounted cash flows using rate 7.14% and is within level 3 of the fair value hierarchy.

Trade Accounts Payable

Trade Accounts Payable	12 Months Ended
	Dec. 31, 2020
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Trade Accounts Payable	20 TRADE ACCOUNTS PAYABLE As of December 31, this item includes: Total Current Non-current 2019 2020 2019 2020 2019 2020 Invoices payable (a) 398,347 470,118 363,533 470,118 34,814 — Provision of contract costs (b) 758,116 659,299 758,116 618,797 — 40,502 Notes payable 37,426 8,252 37,426 8,252 — — 1,193,889 1,137,669 1,159,075 1,097,167 34,814 40,502 (a) Invoices payable are obligations accredited with formal documents. The following are the invoices payable according to main projects: 2019 2020 Infrastructure Linea 1 - Metro de Lima 15,125 18,992 Oil services 46,932 33,085 Operation and maintenance - Roads 16,000 20,194 78,057 72,271 Engineering and Construction Talara Refinery 59,740 96,051 Engineering and Construction Works VyV-DSD S.A. 26,368 70,987 Project Quellaveco 26,589 55,107 Engineering and Construction Works - Morelco S.A.S. 8,141 17,616 Works and Consortiums 64,571 17,114 Project Mina Justa 12,267 14,190 Project Mina Gold Fields La Cima S.A. 5,302 10,353 Generating Plant Machu Picchu 6,575 3,488 Civil works, assembly and electromechanics - Acero Arequipa 5,421 2,428 Civil Works, Assembly and Electromechanics - Toquepala 10,325 — Others 2,825 44,385 228,124 331,719 Real Estate 26,072 18,056 Parent Company Operation 66,094 48,072 398,347 470,118 b) Provision of contract costs are obligations not accredited with formal documents. Below are the services received not billed according to main projects: 2019 2020 Infrastructure Linea 1 - Metro de Lima 13,383 13,645 Oil services 20,512 18,140 Operation and maintenance - Roads 18,762 31,027 52,657 62,812 Engineering and Construction Talara Refinery 418,540 204,102 Engineering and Construction Works VyV-DSD S.A. 68,140 106,186 Engineering and Construction Works - Morelco S.A.S. 34,804 84,513 Project Quellaveco 24,185 42,822 Project Mina Justa 19,852 33,525 Mina Project of Gold Fields La Cima S.A. 15,050 12,670 Civil Works, Assembly and Electromechanics - Acero Arequipa 17,382 5,222 Generating Plant Machu Picchu 4,633 1,222 Civil Works, Assembly and Electromechanics - Toquepala 5,055 — Others 71,450 34,682 679,091 524,944 Real estate 13,573 24,509 Parent Company Operation 12,795 47,034 758,116 659,299

Other Accounts Payable

Other Accounts Payable	12 Months Ended
	Dec. 31, 2020
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Other Accounts Payable	21 OTHER ACCOUNTS PAYABLE As of December 31, this item includes: Total Current Non-current 2019 2020 2019 2020 2019 2020 Advances received from customers (a) 307,839 309,590 270,714 278,490 37,125 31,100 Consorcio Ductos del Sur - payable (b) 148,076 88,206 — 28,836 148,076 59,370 Salaries and other payable 92,313 77,386 92,313 77,386 — — Put option liability on Morelco acquisition (Note 32) 106,444 118,622 71,341 79,096 35,103 39,526 Third-party loans 11,619 11,608 9,545 9,533 2,074 2,075 Other taxes payable 108,457 115,862 88,248 102,240 20,209 13,622 Acquisition of additional non-controlling 35-a) 22,697 27,596 22,697 27,596 — — Guarantee deposits 16,445 23,744 16,445 23,744 — — Consorcio Rio Mantaro - payables 35,625 58,129 35,625 58,129 — — Provision of interest for debt with suppliers 16,055 16,425 4,326 — 11,729 16,425 Other accounts payables 100,394 54,470 58,420 33,356 41,974 21,114 965,964 901,638 669,674 718,406 296,290 183,232 (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 2019 2020 2019 2020 2019 2020 Advances Customers Consortiums 115,250 83,640 113,093 83,640 2,157 — Customer advances for real estate projects 66,258 78,286 66,258 78,286 — — Concentradora Norte—Quellaveco 64,118 86,415 44,932 71,571 19,186 14,844 Special National Transportation Infrastructure Project 42,030 24,050 26,534 13,781 15,496 10,269 Others 20,183 37,199 19,897 31,212 286 5,987 307,839 309,590 270,714 278,490 37,125 31,100 (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 Cumbra Peru 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, 2020
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Provisions	22 OTHER PROVISIONS As of December 31, this item includes: Total Current Non-current 2019 2020 2019 2020 2019 2020 Legal claims 272,274 375,596 101,266 80,456 171,008 295,140 Tax claims 6,045 5,630 2,369 1,954 3,676 3,676 Provision for well closure 50,116 52,949 9,848 10,837 40,268 42,112 328,435 429,366 113,483 92,757 214,952 336,609 Additions for legal claims correspond to: i) Civil compensation As of December 31, 2020, corresponds to the legal contingency estimated by management for exposure of the Company and its subsidiaries to a probable compensation 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 projects related to “Club de la Construccion”. As of December 31, 2020, the present value of the estimated provision totals S/216.3 million (S/154 million as of December 31, 2019). ii) Administrative process Indecopi On March 9, 2021, Cumbra Peru S.A. was notified with the Final Instruction Report prepared by the Technical Secretariat, which is subject to review by the Commission for the Defense of Free Competition of INDECOPI, related to the sanctioning administrative procedure mentioned in Note 1.c). In this regard, Company and its legal advisors estimate that, based on the findings of the Final Investigation Report, the fine to be imposed on Cumbra Peru S.A. in this case should not exceed S/39 million and was recorded on December 31, 2020 the equivalent to the corresponding present value that results in S/24 million. iii) Class Action During the first quarter of 2017 two securities class actions have been filed against the Company, and certain former employees in the Eastern District of New York. Both complaints allege false and misleading statements during the class period. In particular, they allege that the Company failed to disclose, among other things, that a) the Company knew that its partner Odebrecht was engaged in illegal activities, and b) the Company profited from such activities in violation of its own corporate governance standards. As of the date of this report, the Company has signed the definitive settlement agreement with plaintiffs’ counsel, whereby the parties agree to terminate the class action subject to Court approval and payment of the settlement amount by the Company. The amount stipulated for the termination of the class action is equivalent to US$20 million. As of December 31, 2019, the Company registered a provision of US$15 million (equivalent of S/49.8 million). As of December 31, 2020, the Company maintains a provision of US$14.7 million plus interest of US$0.2 million (equivalent to S/53.1 million and S/0.9 million, respectively). In 2020, a payment of US$0.3 million (equivalent to S/1.1 million) and US$5 million was made and covered by the Company and by the professional liability policy in accordance with the agreement signed with the insurer, respectively. The settlement terms stipulate that the remaining $14,650,000, plus interest of 5% per annum running from September 17, 2020, must be paid by the company by June 30, 2021. We have initiated discussions with the plaintiffs regarding a deferral of this payment, iii) Other provisions As of December 31, 2020 corresponds to legal claims of civil, labor, administrative processes and administrative litigation nature, for an estimated provision of S/76 million (S/68.5 million as of December 31, 2019). Legal claims of a civil nature, mainly includes claims received from clients for S/41.4 million, corresponding to the subsidiary Cumbra Peru S.A. (S/46 million as of December 31, 2019). The gross movement of other provisions is as follows: Legal Contingent Provision Total At January 1, 2018 23,364 6,156 16,804 46,324 Additions 75,369 — 3,578 78,947 Reversals of provisions (4,875 ) (1,343 ) — (6,218 ) Desconsolidation of subsidiaries (2,340 ) — — (2,340 ) Payments (6,615 ) — — (6,615 ) Translation adjustments (175 ) (315 ) — (490 ) At December 31, 2018 84,728 4,498 20,382 109,608 At January 1, 2019 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 At January 1, 2020 278,319 — 50,116 328,435 Additions 128,169 — 4,632 132,801 Reversals of provisions (33,264 ) — — (33,264 ) Reclasification 1,079 — — 1,079 Payments (7,252 ) — (1,799 ) (9,051 ) Translation adjustments 9,366 — — 9,366 At December 31, 2020 376,417 — 52,949 429,366

Equity

Equity	12 Months Ended
	Dec. 31, 2020
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Equity	23 EQUITY a) Capital 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, 2020, a total of 190,863,050 shares were represented in ADS, equivalent to 38,172,610 ADSs at a rate of 5 shares per ADS; and as of December 31, 2019, 218,043,480 shares were represented by ADS, equivalent to 43,608,696 ADSs As of December 31, 2020, the Company’s shareholding structure is as follows: Percentage of individual interest in outstanding capital Number of Total Up to 1.00 1,728 13.27 % From 1.01 to 5.00 14 27.98 % From 5.01 to 10.00 2 13.38 % Over 10 3 45.37 % 1,747 100.00 % As of December 31, 2020, the Company’s shares registered a stock price at the end of the year of S/1.72 per share and a trading frequency of 95.65% (S/1.70 per share and a trading frequency of 95.24% at 31 December 2019). 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, 2019, and 2020, 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 2019 an amount of S/138.1 million and 2020 for the acquisition of a non-controlling 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 2019 and 2020 were not distributed (Note 33).

Deferred Income Tax

Deferred Income Tax	12 Months Ended
	Dec. 31, 2020
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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, 2019 2020 Deferred income tax asset: Reversal expected in the following twelve months 37,927 44,780 Reversal expected after twelve months 233,792 217,385 Total deferred tax asset 271,719 262,165 Deferred income tax liability: Reversal expected in the following twelve months (19,791 ) (1,261 ) Reversal expected after twelve months (92,943 ) (101,646 ) Total deferred tax liability (112,734 ) (102,907 ) Deferred income tax asset, net 158,985 159,258 The gross movement of the deferred income tax item is as follows: At December 31, 2018 2019 2020 Opening balance 364,225 365,263 158,985 Debit (credit) to income statement (Note 29) 28,462 (188,509 ) (5,310 ) Adjustment for changes in rates of income tax (1,524 ) (622 ) — Sales of a Subsidiary (24,135 ) — — IFRIC 23 adoption — (986 ) — Debit (credit) to equity (95 ) (3 ) — Other movements (1,670 ) (16,158 ) 5,583 Final balance 365,263 158,985 159,258 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 PPA Others Total At January 1, 2018 165,851 — 2,530 32,189 19,945 15,338 9,357 245,210 (Debit) credit to P&L (76,246 ) 13,574 2,926 689 (4,229 ) (12,479 ) 9,263 (66,502 ) Sale of subsidiary (8,052 ) — — — — (4,421 ) 2,125 (10,348 ) At December 31, 2018 81,553 13,574 5,456 32,878 15,716 (1,562 ) 20,745 168,360 (Debit) credit to P&L 9,937 10,571 33,403 3,312 (780 ) 11,385 18,821 86,649 At December 31, 2019 91,490 24,145 38,859 36,190 14,936 9,823 39,566 255,009 (Debit) credit to P&L (4,565 ) (8,239 ) (16,740 ) 2,836 172 357 (18,891 ) (45,070 ) Reclassification 1,063 — (4,916 ) — — (1,263 ) 2,721 (2,395 ) At December 31, 2020 87,988 15,906 17,203 39,026 15,108 8,917 23,396 207,544 Deferred income tax assets Provisions Accelerated Tax Work in Accrual Impairment NIIF 9 Tax Others Total At January 1, 2018 52,439 86,651 144,089 39,487 13,440 224,780 — 20,413 28,136 609,435 Debit (credit) to P&L (1,336 ) (82,065 ) 32,952 (5,482 ) 2,529 35,289 — (2,365 ) (19,086 ) (39,564 ) Debit (credit) to — — — — — — — — (95 ) (95 ) Sale of subsidiary (8,531 ) (3,665 ) 1,248 — (6,187 ) (6,302 ) — — (11,046 ) (34,483 ) Others — — — — — — — — (1,670 ) (1,670 ) At December 31, 2018 42,572 921 178,289 34,005 9,782 253,767 — 18,048 (3,761 ) 533,623 Debit (credit) to 804 7,512 14,343 11,715 1,842 (205,265 ) 46,804 (4,526 ) 24,289 (102,482 ) Debit (credit) to — — — — — — — — (3 ) (3 ) IFRIC 23 adoption — — (986 ) — — — — — — (986 ) Others — — — — — — — — (16,158 ) (16,158 ) At December 31, 2019 43,376 8,433 191,646 45,720 11,624 48,502 46,804 13,522 4,367 413,994 Debit (credit) to (38,130 ) 374 (8,767 ) (12,298 ) 1,416 3,257 (10,874 ) (4,518 ) 19,160 (50,380 ) Reclassification 24,340 (1,154 ) 3,616 (28,630 ) — (507 ) 10,067 4,989 (15,116 ) (2,395 ) Others — — — — — — — — 5,583 5,583 At December 31, 2020 29,586 7,653 186,495 4,792 13,040 51,252 45,997 13,993 13,994 366,802 Tax Tax loss Application Statute of loss method 2020 2021 Forward limitations Cumbra Peru S.A. 354,381 B 25,722 19,893 308,766 — Adexus 149,303 N/A — — 149,303 — VyV-DSD S.A. 103,886 N/A 18,870 22,395 62,621 — Transportadora de Gas Natural Comprimido Andino S.A.C. 15,989 B — — 15,989 — Viva Negocio Inmobiliario S.A. 9,454 A — 9,454 — 2022 GyM Chile SPA 4,236 N/A — — 4,236 — Cumbra Ingenieria S.A. 3,052 A 3,052 — — 2025 UNNA ENERGIA S.A. 2,092 A — — 2,092 2025 Survial S.A. 1,526 B 1,526 — — — Incolur DSD 1,507 N/A — — 1,507 — AENZA S.A.A. 1,014 A 1,014 — — 2022 Qualys S.A. 162 A 162 — — 2025 646,602 50,346 51,742 544,514 A 1. System A, it is allowed to offset the tax loss in future years up to the following four (4) years from the date the loss is incurred. According to Legislative Decree No. 1481 of May 2020, the application term is extended until five (5) years with respect to the tax loss generated in fiscal year 2020. 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. 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, 2020
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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: 2018 2019 2020 Cost of sales of goods and services 5,274 4,661 2,147 Administrative expenses 2,588 1,679 23 7,862 6,340 2,170

Costs And Expenses by Nature

Costs And Expenses by Nature	12 Months Ended
	Dec. 31, 2020
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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 goods Administrative Total 2018 Services provided by third-parties 1,123,461 105,217 1,228,678 Salaries, wages and fringe benefits (i) 901,029 127,001 1,028,030 Purchase of goods 862,940 — 862,940 Other management charges 375,308 43,533 418,841 Depreciation (Note 16.1) 91,249 6,600 97,849 Amortization (Note 17.e) 101,378 7,293 108,671 Impairment of accounts receivable (ii) 45,658 19,418 65,076 Taxes 8,930 2,101 11,031 Impairment of property, plant and equipment 5,468 — 5,468 Inventory recovery (26,993 ) — (26,993 ) 3,488,428 311,163 3,799,591 Cost of goods Administrative Total 2019 Services provided by third-parties 1,500,897 65,154 1,566,051 Salaries, wages and fringe benefits (i) 1,040,293 143,317 1,183,610 Purchase of goods 942,633 33 942,666 Other management charges 174,678 27,708 202,386 Depreciation (Note 16.1) 108,066 4,252 112,318 Amortization (Note 17.e) 101,810 5,689 107,499 Impairment of accounts receivable (ii) 8,183 — 8,183 Taxes 6,951 2,499 9,450 Impairment of property, plant and equipment 3,907 — 3,907 Impairment of investments 255 — 255 Inventory recovery (249 ) — (249 ) 3,887,424 248,652 4,136,076 Cost of goods Administrative Total 2020 Services provided by third-parties 987,995 39,000 1,026,995 Salaries, wages and fringe benefits (i) 1,010,315 86,943 1,097,258 Purchase of goods 608,424 73 608,497 Other management charges 158,929 14,322 173,251 Depreciation (Note 16.1) 90,146 8,358 98,504 Amortization (Note 17.e) 94,483 4,138 98,621 Impairment of accounts receivable (ii) 32,215 4 32,219 Taxes 5,956 71 6,027 Impairment of property, plant and equipment 4,950 — 4,950 Impairment of investments 38 — 38 Inventory recovery (30 ) — (30 ) 2,993,421 152,909 3,146,330 (i) For the years ended on December 31, salaries, wages and fringe benefits comprise the following: 2018 2019 2020 Salaries 718,453 853,579 814,874 Statutory gratification 87,984 93,262 91,189 Social contributions 74,184 61,533 57,763 Employee’s severance indemnities 50,852 49,944 60,090 Vacations 44,482 42,025 42,135 Workers’ profit sharing (Note 25) 7,862 6,340 2,170 Others 44,213 76,927 29,037 1,028,030 1,183,610 1,097,258 (ii) For the years ended December 31, the impairment of accounts receivable includes the following: 2018 2019 2020 Trade accounts receivables (Note 10) 3,065 955 19,772 Other accounts receivable (Note 13.i) 44,252 5,704 12,318 Accounts receivable from related parties 17,759 1,524 129 65,076 8,183 32,219

Financial Income and Expenses

Financial Income and Expenses	12 Months Ended
	Dec. 31, 2020
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Financial Income and Expenses	27 FINANCIAL INCOME AND EXPENSES For the years ended on December 31, these items include the following: 2018 2019 2020 Financial income: Interest on loans to third parties 27,060 36,876 863 Profit for present value of financial asset or financial liability 9,786 30,408 32,734 Interest on short-term bank deposits 3,811 4,770 2,457 Commissions and collaterals 1,448 535 601 Others 9,431 1,757 2,765 51,536 74,346 39,420 Financial expenses: Interest expense: - Bank loans 100,256 93,019 69,420 - Bonds 27,388 26,113 26,771 - Loans from third parties 32,431 16,275 12,612 - Right-of-use — 5,978 4,600 - Financial lease 3,768 2,218 3,139 Commissions and collaterals 31,668 24,521 14,077 Loss for present value of financial asset or financial liability 25,796 41,131 4,552 Exchange difference loss, net 23,704 32,840 5,802 Derivative financial instruments 268 92 64 Other financial expenses 23,656 18,176 20,793 Less capitalized interest (8,167 ) (7,229 ) (4,887 ) 260,768 253,134 156,943

Other Income and Expenses, Net

Other Income and Expenses, Net	12 Months Ended
	Dec. 31, 2020
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Other Income and Expenses, Net	28 OTHER INCOME AND EXPENSES, NET For the years ended December 31, these items include the following: 2018 2019 2020 Other income: Sale of assets 26,007 12,748 9,118 Sale of investments 13,475 — — Penalty income — 984 1,168 Supplier debt forgiveness — 19,026 14,545 Recovery of provisions and impairments — 23,279 6,501 Trademarks revaluation — 20,676 — Profit from Mizuho Bank Ltd. agreement (a) — 89,688 — Present value of the liability from put option 6,122 — — Others 12,815 13,384 4,267 58,419 179,785 35,599 Other expenditures: Asset impairment (b) — 339,774 103,074 Civil repair to the Peruvian Government 73,500 69,150 64,571 Net cost of fixed assets disposal 36,931 23,697 8,682 Legal and tax litigation — 49,754 32,186 Renegotiation of contract with suppliers — — 4,889 Present value of the call option — 4,697 2,326 Provision for well closure — 4,055 112 Administrative fine — 1,423 1,897 Others 13,842 26,729 708 124,273 519,279 218,445 (65,854 ) (339,494 ) (182,846 ) (a) Corresponds to the refinancing agreement linked to the contract signed between Tren Urbano de Lima 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 required for the closing of the CPAOs purchase operation of the Expansion Project. The contract further indicated that in the event that the bank refinanced the debt obtained for the purchase of the CPAOS, the Company received 70% of the gains obtained. (b) As of December 31, 2020, corresponds a impairment of accounts receivable generated by the subsidiary Concessionaire Via Expresa Sur S.A. for S/55.8 million (Note 13(i)), as a consequence of the new estimates of the Company regarding the recovery of the investment it maintains in the project, this project concession contract has been suspended by mutual agreement with the Municipality of Lima since June; impairment accounted in CAM Holding S.P.A. for S/12.5 million for claims accepted against the guarantee account (Note 13), and impairment of accounts receivable generated by the subsidiary Concar S.A.C. for S/33.8 million to the Regional Government of Cusco (Note 10); other minor for S/0.5 million from other accounts receivable (Note 13) and S/0.1 million from trade accounts receivable (Note 10) (as of December 31, 2019 corresponds to a provision for impairment of accounts receivable from GSP for S/276 million; the subsidiary Promotora Larco Mar SA recognized an impairment in its assets in progress for S/18.2 million; the subsidiary Cumbra Peru S.A. recognized an impairment of intangibles for S/35.4 million; the subsidiary Adexus recognized an impairment of Intangibles for S/10.1 million).

Tax Situation

Tax Situation	12 Months Ended
	Dec. 31, 2020
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Tax Situation	29 TAX SITUATION a) Each company of the Corporation 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. 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. 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 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: 2018 2019 2020 Current income tax 151,039 114,240 53,134 Deferred income tax (Note 24) (26,938 ) 189,131 5,310 124,101 303,371 58,444 (-) Discontinued Operations (13,108 ) — — Income tax expense 110,993 303,371 58,444 d) The Corporation’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: 2018 2019 2020 Profit (loss) before income tax 124,005 (535,271 ) (131,900 ) Income tax by applying local applicable tax rates on profit generated in the respective countries 37,823 (157,744 ) (39,719 ) Tax effect on: - Reversal of deferred income tax asset — 174,716 7,950 - Non-recoverable — 85,301 19,794 - Non-deductible 70,411 84,620 49,580 - Unrecognized deferred income tax asset 8,592 82,424 24,930 - Change in prior years estimations 3,235 36,529 2,213 - Provision of tax contingencies — 7,079 (3,421 ) - Adjustment for changes in rates of income tax 1,524 622 (240 ) - Non-taxable (1,691 ) (1,195 ) (22 ) - Equity method (profit) loss (1,094 ) (64 ) (227 ) - Others (7,807 ) (8,917 ) (2,394 ) Income tax 110,993 303,371 58,444 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 Corporation is domiciled. In this sense, companies domiciled in Peru, Chile, and Colombia applied in 2020 income tax rates of 29.5%, 27% and 32% respectively (29.5%, 27% and 33% for 2019). Norvial S.A., Tren Urbano de Lima S.A., Concesionaria Via Expresa Sur S.A. and UNNA ENERGIA 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 Local Tax Rates Profit before Income Tax Income Tax (A) (B) (A)*(B) 2018 Peru 29.50 % 151,627 44,730 Peru - Norvial S.A. 27.00 % 21,104 5,698 Peru - Tren Urbano de Lima S.A. 30.00 % 125,136 37,541 Peru -Via Expresa Sur S.A. 30.00 % 2,951 885 Peru - UNNA ENERGIA S.A. 29.00 % 35,421 10,272 Chile 27.00 % (30,710 ) (8,292 ) Colombia 37.00 % 11,851 4,385 Colombia 33.00 % 1,984 655 Bolivia 25.00 % (137 ) (34 ) Unrealized gains (195,222 ) (58,017 ) 124,005 37,823 2019 Peru 29.50 % (1,612,192 ) (475,597 ) Peru - Norvial S.A. 27.00 % 24,066 6,498 Peru - Tren Urbano de Lima S.A. 30.00 % 121,080 36,324 Peru - Via Expresa Sur S.A. 30.00 % (17,752 ) (5,326 ) Peru - UNNA ENERGIA S.A. 29.00 % 35,421 10,272 Chile 27.00 % (96,360 ) (26,017 ) Colombia 33.00 % (11,824 ) (3,902 ) Bolivia 25.00 % 681 170 Unrealized gains 0.00 % 1,021,609 299,834 (535,271 ) (157,744 ) 2020 Peru 29.50 % (132,192 ) (38,997 ) Peru - Norvial S.A. 27.00 % (2,029 ) (548 ) Peru - Tren Urbano de Lima S.A. 30.00 % 87,521 26,256 Peru - Via Expresa Sur S.A. 30.00 % (53,697 ) (16,109 ) Peru - UNNA ENERGIA S.A. 29.00 % (1,930 ) (540 ) Chile 27.00 % (15,282 ) (4,126 ) Colombia 32.00 % (11,178 ) (3,577 ) Bolivia 25.00 % (13 ) (3 ) Unrealized gains (3,100 ) (2,075 ) (131,900 ) (38,379 ) 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, years 2016 through 2020 are subject to examination by the tax authorities. Management considers that no significant liabilities will arise as a result of these possible tax examinations. Additionally, income tax returns for fiscal years 2017 to 2020 remain open for examination by the Chilean tax authorities who have the right to carry out said examination within the three years following the date the income tax returns have been filed. Fiscal years 2018, 2019 and 2020 are open for tax audit by Colombian tax authorities. Colombian tax authorities are entitled to audit two consecutive years following the date the income tax returns were filed. g) In accordance with current Peruvian legislation, for purposes of determining income tax and general sales tax, the transfer prices of transactions with related companies and companies resident in low or no tax territories must be considered, for which 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, as of December 31, 2020. h) Temporary tax on net assets (ITAN) 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) 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, account receivable from the tax authorities converted to a contingent asset (Cumbra Peru S.A.) amount to S/7.7 million and write-offs of non-recoverable j) 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: •  Tren Urbano de Lima S.A. S/22 million in 2020 (S/7 million in 2019) •  Inmobiliaria Almonte S/4.1 million en 2020 •  Consorcio Vial Sierra S/3.4 million in 2020

Other Comprehensive Income

Other Comprehensive Income	12 Months Ended
	Dec. 31, 2020
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Other Comprehensive Income	30 OTHER COMPREHENSIVE INCOME The analysis of this account is reflected below: Cash flow Foreign Increase in assets as held for sale Exchange in foreign Total As of January 1, 2018 475 (69,320 ) 7,461 (1,962 ) (63,346 ) (Debit) 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 ) As of December 31, 2018 588 (62,390 ) 7,461 (9,954 ) (64,295 ) (Debit) credit for the year 8 (6,892 ) — — (6,884 ) Tax effects (2 ) — — — (2 ) Other comprehensive loss of the year 6 (6,892 ) — — (6,886 ) As of December 31, 2019 594 (69,282 ) 7,461 (9,954 ) (71,181 ) (Debit) credit for the year (594 ) 8,158 — 708 8,272 Other comprehensive income of the year (594 ) 8,158 — 708 8,272 As of December 31, 2020 — (61,124 ) 7,461 (9,246 ) (62,909 ) 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: 2018 2019 2020 Controlling interest (949 ) (6,886 ) 8,272 Non-controlling (1,346 ) (1,734 ) 114 Adjustment for actuarial gains and losses, net of tax 16,589 — — Total value in OCI 14,294 (8,620 ) 8,386

Contingencies, Committments and

Contingencies, Committments and Warranties	12 Months Ended
	Dec. 31, 2020
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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 Corporate amounts to S/147.7 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/0.7 million and for Income Tax and IGV or VAT tax from 2001 for S/3.9 million. For fiscal year 2020, the dispute or claim for these processes has been summarized to the excessive collection of interest due to the time that has elapsed since the beginning of the process to date. In February 2020, a Contentious Administrative Process was started for the results of the audit by VAT tax 2011 amounting to S/0.7 million. The appeal before SUNAT of income tax assessments from 2013 amounting to S/14 million (S/12.1 million correspond to Cumbra Peru S.A. and S/1.9 million to Viva Negocio Inmobiliario SA), and of income tax assessments from 2014 amounting to S/65.5 million correspond to AENZA S.A.A. The appeal before the Tax Court regarding VAT tax assessments for: a) Income tax from 2012, S/40 million to Cumbra Peru S.A. b) Income Tax 2009, 2010 and 2013, S/12 million to AENZA S.A.A. c) Income Tax 2013 and 2016, S/6.4 million to Cumbra Ingenieria S.A. d) Income Tax 2009 and 2016, S/4.5 million from Viva Negocio Inmobiliario S.A. Management estimates that all the afore mentioned processes 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/99 million (S/2.9 million correspond to Cumbra Peru S.A., S/1 million to Morelco S.A.S., S/89.7 million to Viva Negocio Inmobiliario S.A. and S/5.4 million to Norvial S.A.). Administrative contentious proceedings amounting to S/8.1 million (S/1.7 million correspond to Consorcio Terminales, S/0.6 million to UNNA ENERGIA S.A., S/3.5 million to Tren Urbano de Lima S.A. and S/2.3 million to Cumbra Peru S.A.) Administrative processes amounting to S/7.8 million (S/5.5 million correspond to Cumbra Peru S.A., S/0.6 million to Viva Negocio Inmobiliario S.A., S/0.5 million to UNNA ENERGIA S.A. and its subsidiary and S/1.2 million to AENZA S.A.A.) Labor dispute processes amounting to S/3 million (S/1.2 million correspond to Morelco S.A.S., S/1.6 million to UNNA ENERGIA S.A. and its subsidiary and the rest to Concar S.A.C.) c) Letters bonds and guarantees The Corporate maintains letters of guarantee and guarantees in force in various financial institutions guaranteeing operations for US $427.5 million (US $390 million as of December 31, 2019).

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2020
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Business Combinations	32 BUSINESS COMBINATIONS Morelco S.A.S. acquisition On December 23, 2014, the Company acquired control through its subsidiary Cumbra Peru 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 Corporate’s expansion plans in markets with high growth potential such as Colombia and in attractive industries such as mining and energy. As of 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 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 S.A.S., Cumbra Peru S.A. 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 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 Cumbra Peru S.A., so that in such event Cumbra Peru S.A. will only fulfill its obligations by purchasing one hundred (100%) of the shares held by the previous shareholder. 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 Cumbra Peru S.A. minus DFN, between (and) all of the shares at the date of receipt of the Notice of option of sale by Cumbra Peru 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 Cumbra Peru S.A. share provision to a third party, when the Cumbra Peru 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, 2020
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Dividends	33 DIVIDENDS In compliance with certain covenants, the company will not pay dividends for the years 2019 and 2020, except for transactions with non-controlling 35-c).

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 31, 2020
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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 Corporate’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: 2018 2019 2020 Loss attributable to owners of the Company during the year (83,188 ) (884,721 ) (217,871 ) Weighted average number of shares in issue at S/1.00 each, at December 31, 665,835,490 822,213,119 871,917,855 Basic loss per share (in S/) ( *) (0.125 ) (1.076 ) (0.250 ) 2018 2019 2020 Loss from continuing operations attributable to owners of the Company during the year (73,506 ) (884,721 ) (217,871 ) Weighted average number of shares in issue at S/1.00 each, at December 31, 665,835,490 822,213,119 871,917,855 Basic loss per share (in S/) ( *) (0.110 ) (1.076 ) (0.250 ) (*) The Corporation does not have common shares with dilutive effects As of December 31, 2018, 2019 and 2020.

Transactions with Non-Controlli

Transactions with Non-Controlling Interests	12 Months Ended
	Dec. 31, 2020
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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 interest at the acquisition dates were S/13.9 million, S/17.9 million and S/3.9 million. The Corporation ceased to recognize the corresponding non-controlling interest, recording a decrease in equity attributable to the owners of the Company of S/15.4 million. As of December 31, 2020, the outstanding balance was S/27.6 million (S/22.7 million in 2019) (Note 21). b) Contributions (returns) from non-controlling Corresponds to the contributions and returns made by the partners of the subsidiary Viva Negocio Inmobiliario S.A. for the realization of real estate projects. As of December 31, the balances include: 2018 2019 2020 Contributions received 3,399 152 18 Returns of contributions (87,841 ) (33,148 ) (15,743 ) (84,442 ) (32,996 ) (15,725 ) Plus: Contributions from other subsidiaries 15,120 — — Decrease in equity of non controlling parties (69,322 ) (32,996 ) (15,725 ) c) Dividends As of December 31, 2019 and 2020, dividends were distributed to the non-controlling

Operations of Subsidiary Adexus

Operations of Subsidiary Adexus S.A. Reclassified As Continuing Operations	12 Months Ended
	Dec. 31, 2020
Disclosure of Operations Of Subsidiary Adexus SA Reclassified As Continuing Operations [Abstract]
Operations of Subsidiary Adexus S.A. Reclassified As Continuing Operations	36 OPERATIONS OF SUBSIDIARY ADEXUS S.A. RECLASSIFIED AS CONTINUING OPERATIONS As of December 31, 2020, the financial information of the subsidiary Adexus S.A. (hereinafter Adexus) was reclassified as continuous operation. The subsidiary that has been reclassified as a non-current On November 19, 2019, Adexus filed an application for reorganization under law 20720 with the Chilean courts of justice. The Company impaired the total investment value as of December 31, 2019. On January 9, 2020, the Company communicated that the creditors committee of Adexus 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 in the framework of the reorganization procedure. According to the terms of the judicial reorganization agreement, Adexus 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 has achieved the restructuring of its liabilities while continuing to serve all its customers. In 2020, Adexus S.A. has complied with the payment schedule agreed with the creditors. On December 28, the creditor’s committee signed a debt reorganization agreement whith pledge creditors and unsecured creditors. The Corporation decided that Adexus will be subject to the patrimonial protection law; after achieving this restructuring, the Corporation will focus on honoring it in the terms agreed while finding the right shareholder for the future development of the subsidiary.

Events After the Date of the St

Events After the Date of the Statement of Financial Position	12 Months Ended
	Dec. 31, 2020
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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. Issuance of Convertible Bonds On January 13, 2021, the Board of Directors approved terms and conditions for the issuance of convertible bonds to be placed by private offering, including the registration and delivery dates, for the exercise of the preemptive subscription right, both in the first and second subscription round. The convertible bonds to be issued have not been and will not be registered under the U.S. Securities Act, or under the securities laws of any state or jurisdiction outside Peru. Additionally, on the same date, a contract was signed with Kallpa Securities Sociedad Agencia de Bolsa S.A., who will act as Representative of the Bondholders for the issuance of the convertible bonds. The second preferential subscription round of the issuance of the Convertible Bonds in Shares of AENZA S.A.A., by the Company, ended on February 26, 2021. Together with the Subscription Agreements that were subscribed in the first preferential subscription round, in both rounds, Subscription Agreements have been subscribed for a total of 32,721 bonds, for a subscription value that amounts to the total amount of US$32.7 million. Bonds that were not subscribed during the preemptive subscription rounds may be placed to institutional investors through a private placement offering. As of the date hereof, none of the convertible bonds have been issued, and we cannot guarantee that they will be issued on a timely basis or at all 2. New State of emergency due to COVID On April 17, 2021, the Peruvian Government extended the State of National Emergency for a period of 30 days as a result of COVID-19. The Company’s Management continues to monitor the evolution of the situation and the guidance of the national and international authorities, since events beyond the control of Management may arise that require modifying the established business plan. A further spread of Covid-19 Citizen immobilization, the restriction of activities of strategic companies as well as the paralysis of public entities have affected the execution of investment projects as well as the performance of exploration activities, and until the date of approval of the financial statements, it is not expected that operations and going concern will be affected. 3. Process of a plea bargain agreement The Company has made significant progress in the negotiation of the plea bargain agreement and expects to be execute the agreement soon. As the negotiation have advanced, it has been able to have more certainty regarding its exposure to the criminal investigations that will be settled by the agreement and, as a result it has been able to adjust its provisions to update its view of the outcome. Notwithstanding, we cannot assure you that an agreement will be reached in a timely manner or at all and in case an agreement is reached, we can not assure you that it will not contain terms and conditions that are substantially more onerous to the Company that we have foreseen. In addition, any agreement would be subject to further approval by the Peruvian court.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
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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, 2019, and December 31, 2020, 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. Also requires that the Management exercise its critical judgment in the process of applying the Corporation’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 5.
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 Corporation. They are deconsolidated from the date that control ceases. The Corporation 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 Corporation evaluates the measurement of the non-controlling acquisition-by-acquisition non-controlling non-controlling Business acquisition-related costs are expensed as incurred. Any contingent consideration assumed by the Corporation 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 Corporation ceases to have control over a subsidiary, any retained interest in the entity is re-measured d) Joint arrangements Contracts in which the Corporation 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 Corporation 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 Corporation 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 Corporation stops the use of the equity method if the entity ceases to be an operating entity. Joint operations In the Corporation, 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 Corporation 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 Corporation and its associates are recognized in the Corporation’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 Corporation. 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 Corporation. If an entity changes the structure of its internal organization in a manner that causes the composition of its reportable segments to change, the Corporation 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 Corporation. 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) Corporation companies The results and financial position of all the Corporation entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency of the Corporation 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 Corporation and the Peruvian Government entitle the Corporation, 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 Corporation 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 Corporation 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 Corporation 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 Corporation’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 Corporation. The Corporation 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 Corporation 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 Corporation 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 Corporation 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 Corporation 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 Corporation 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, 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 Corporation 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 Corporation 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 Corporation 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 Corporation 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 Corporation 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 Corporation. 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 corresponding 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 Cumbra Peru S.A. and Cumbra Ingenieria S.A. (formerly GMI S.A.). In the Infrastructure segment, for concessions it corresponds to future collections for public services, mainly represented by unconditional contractual rights to be received 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 (see Note 2.27 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, the Corporation reviews whether inventories have been impaired identifying three groups of inventories to measure their net realizable value: i) land bought for future real estate projects which are compared to their net appraisal value; if the acquisition value is higher, a provision of impairment is recognized; ii) land under construction, impairment is measured based on cost projections; if these costs are higher than selling prices of each real estate unit, an impairment estimated is recorded; and iii) completed real estate units; these inventory items are compared to the selling prices less selling expenses; if these selling expenses are higher, a provision for impairment is recorded. 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 Corporation 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 analysis made by the Management on its rotation. If it is identified that the book value of the stocks of materials and supplies exceeds their replacement value, the difference is charged to income in the year in which this situation is determined. 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 5 to 50 years. The investment properties held by the Corporation 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 Negocio Inmobiliario S.A. are represented by a fair value amount to US$14.16 million, equivalent to S/51.31 million as of December 31, 2020 (US$18.7 million, equivalent to S/62.6 million, as of December 31 of 2019). 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 Corporation and the cost of the item can be measured reliably. Repairs and maintenance expense are charged to the statement of income during the financial period in which they are incurred. 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 is capable of producing is estimated and a charge per hour is determined. 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 50 Machinery and equipment Between 2 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 of time based on the estimated permanent of the Corporation’s customer (the estimation of useful life is based on the term of contract with customers which fluctuate between 5 and 9 years). The useful life and the impairment of these assets are individually assessed. v) Cost of development wells Costs incurred in preparing wells to extract hydrocarbons in Blocks I, III, IV, and V, located in Talara, are capitalized as part of intangible assets. These costs are amortized over the useful lives of the wells (estimated in remaining periods for Blocks I and V and the unit of production method for Blocks III and IV), until the end period of the agreements signed with Perupetro. 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 Corporation 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 reconized in the statement of income as incurred. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period. Computer software development costs recognized as assets are amortized over their estimated useful lives, which fluctuate between 2 to 15 years. 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 Corporation 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), otherwise, they are presented as non-current
Trade accounts payable	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), if not, they are presented as 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.
Financial liabilities at fair value through profit or loss	2.19 Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss include liabilities designated at initial recognition as at fair value through profit or loss. Financial liabilities designated at initial recognition at fair value through profit or loss are designated at the initial recognition date, and only if the criteria of IFRS 9 are met. The Company has only designated the obligation with BCI Peru as a financial liability at fair value through profit or loss, see note 18.
Other financial liabilities	2.20 Other financial liabilities Corresponds to the loans and bonds issued by the Corporation, 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	2.21 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 Corporation 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	2.22 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 Corporation, 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	2.23 Employee benefits The Corporation recognizes a liability when the employee has rendered services in exchange for which is entitled to receive future payments and an expense when the Corporation has consumed the economic benefit from the service provided by the employee in exchange for the benefits in question. The Corporation determines employee benefits in accordance with current labor and legal regulations and classifies them as short-term 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 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, 2019, and 2020, the Corporation 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 Corporation 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 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 Corporation operate and determine as follows: (i) in Peru it is equivalent to half the remuneration in force at the date of payment and this is effected by deposit in bank accounts designated by the workers in the months of 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 Corporation operate, as follows: (i) in Peru it is equivalent to 5% of the taxable base determined by each entity of the Corporation, 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. Termination benefits The Corporation 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	2.24 Provisions a) General Provisions are recognized when i) the Corporation 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 Corporation will generate an income from economic benefits in the future. b) Provision for the closure of production wells The subsidiary UNNA ENERGIA S.A. (formerly 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	2.25 Put option arrangement The subsidiary Cumbra Peru S.A. signed a sale option contract on the equity of its subsidiary Morelco S.A.S. (Note 32) that allows the shareholder to reallocate its shares over a period of 10 years. The amount payable under the option is initially recognized at the present value of the reimbursement under “Other accounts payable”, directly charged to equity. The charge to equity is recorded separately as put options subscribed on the 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	2.26 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	2.27 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 Corporation 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 Corporation 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 Corporation 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 Corporation 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 Corporation 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 Corporation believes that the use of the output method based on surveys of performance provides a faithful depiction of the transfer of services by the Corporation to the customer because it reflects an enforceable right to payment from the Corporation 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 Corporation does not account for contract modifications unless approved by the customer. In addition, the Corporation 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 Corporation 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 Corporation’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 Corporation to be enforceable. The Corporation 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 Corporation must conclude that it is ‘highly probable’ that a significant revenue reversal will not occur. The Corporation 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 Corporation 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 contracts, such us 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 Corporation 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 Corporation will be entitled. These methods require the Corporation 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 Income 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. Income 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. Income 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	2.28 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	2.29 Leases Lease contracts are analyzed for the purpose of identifying those containing the characterisctics according to IFRS 16 Leases (hereinafter “IFRS 16”) for recognition, measurement, presentation and disclosure. The Corporation evaluates in every lease contract the following: • If you have the right to control the use of the identified asses, • If the contract term is longer that twelve months, • 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 Corporation is a lessee The Corporation 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 Corporation’s estimate of the amount expected to be paid under a residual value guarantee, or if the Corporation 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 engineering and construction segment, interest expenses related to leasing contracts of the core business are reported in gross margin; the rest of the Corporation segments, report them in financial expenses. 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 Corporation 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 Corporation as lessor has not changed the recognition of its leases.
Dividend distribution	2.30 Dividend distribution Dividend distribution to the Corporation shareholders is recognized as a liability in the financial statements in the period in which the dividends are approved.
Significant non-operating items	2.31 Significant non-operating Significant non-operating
Account balance reclassified as of December 31, 2018 and 2019	2.32 Account balance reclassified as of December 31, 2018 and 2019 a) The receivable balance to Consorcio Constructor Ductos del Sur amounting to S/27.8 million as of December 31, 2019, was reclassified from “other accounts receivable” to “accounts receivable from related parties”. b) Information on the subsidiary Adexus S.A. is presented. (hereinafter “Adexus”), whose main activity is to provide information technology solutions mainly in Chile and Peru, as of December 31, 2018 and 2019 the subsidiary was recognized as a non-current As of As of 2019 Reclassified (a) Adexus (b) 2019 Audited As restated ASSETS Current assets Cash and cash equivalents 948,978 — 1,723 950,701 Trade accounts receivables, net 821,737 — 92,467 914,204 Work in progress, net 49,457 — — 49,457 Accounts receivable from related parties 36,658 — — 36,658 Other accounts receivable 444,500 — 9,974 454,474 Inventories, net 552,573 — 2,828 555,401 Prepaid expenses 11,348 — 5,130 16,478 2,865,251 — 112,122 2,977,373 Non-current 205,418 — (203,020 ) 2,398 Total current assets 3,070,669 — (90,898 ) 2,979,771 Non-current Trade accounts receivable, net 753,202 — 26,407 779,609 Work in progress, net 23,117 — — 23,117 Accounts receivable from related parties 546,941 27,782 — 574,723 Prepaid expenses 27,934 — — 27,934 Other accounts receivable 300,323 (27,782 ) 891 273,432 Investments in associates and joint ventures 37,035 — — 37,035 Investment property 28,326 — — 28,326 Property, plant and equipment, net 443,870 — 20,120 463,990 Intangible assets, net 853,315 — 912 854,227 Right-of-use 78,813 — 11,768 90,581 Deferred income tax asset 240,919 — 30,800 271,719 Total non-current 3,333,795 — 90,898 3,424,693 Total assets 6,404,464 — — 6,404,464 As of As of 2019 Reclassified (a) Adexus (b) 2019 Audited As restated LIABILITIES AND EQUITY Current liabilities Borrowings 454,260 — 27,269 481,529 Bonds 44,737 — — 44,737 Trade accounts payable 1,136,121 — 22,954 1,159,075 Accounts payable to related parties 38,916 — — 38,916 Current income tax 47,999 — 3,170 51,169 Other accounts payable 635,305 — 34,369 669,674 Provisions 113,483 — — 113,483 Total current liabilities 2,470,821 — 87,762 2,558,583 Non-current 210,025 — (210,025 ) — Total current liabilities 2,680,846 — (122,263 ) 2,558,583 Non-current Borrowings 344,806 — 64,260 409,066 Bonds 879,305 — — 879,305 Trade accounts payable — — 34,814 34,814 Other accounts payable 273,101 — 23,189 296,290 Accounts payable to related parties 22,583 — — 22,583 Provisions 214,952 — — 214,952 Derivative financial instruments 52 — — 52 Deferred income tax liability 112,734 — — 112,734 Total non-current 1,847,533 — 122,263 1,969,796 Total liabilities 4,528,379 — — 4,528,379 Equity Capital 871,918 — — 871,918 Legal reserve 132,011 — — 132,011 Voluntary reserve 29,974 — — 29,974 Share Premium 1,132,179 — — 1,132,179 Other reserves (177,506 ) — — (177,506 ) Retained earnings (510,766 ) — — (510,766 ) Equity attributable to controlling interest in the Company 1,477,810 — — 1,477,810 Non-controlling 398,275 — — 398,275 Total equity 1,876,085 — — 1,876,085 Total liabilities and equity 6,404,464 — — 6,404,464 As a result of this process, the amounts in the consolidated statement of income are reclassified as follows: For the year ended December 31, 2018 Reported Adexus As restated Revenues from construction activities 1,961,100 — 1,961,100 Revenues from services provided 1,003,623 85,692 1,089,315 Revenue from real estate and sale of goods 934,739 217,244 1,151,983 3,899,462 302,936 4,202,398 Cost of construction activities (1,921,112 ) — (1,921,112 ) Cost of services provided (741,172 ) (165,781 ) (906,953 ) Cost of real estate and sale of goods (562,689 ) (97,674 ) (660,363 ) (3,224,973 ) (263,455 ) (3,488,428 ) Gross profit 674,489 39,481 713,970 Administrative expenses (278,433 ) (32,730 ) (311,163 ) Other income and expenses (61,335 ) (4,519 ) (65,854 ) Loss from the sale of investments (7 ) — (7 ) Operating profit 334,714 2,232 336,946 Financial expenses (247,982 ) (12,786 ) (260,768 ) Financial income 50,925 611 51,536 (3,709 ) — (3,709 ) Profit (loss) before income tax 133,948 (9,943 ) 124,005 Income tax expense (113,318 ) 2,325 (110,993 ) Profis (loss) from continuing operations 20,630 (7,618 ) 13,012 Profit from discontinued operations 36,785 7,618 44,403 Profit for the period 57,415 — 57,415 Profit (loss) attributable to: Owners of the Company 11,336 (94,524 ) (83,188 ) Non-controlling 46,079 94,524 140,603 57,415 — 57,415 For the year ended December 31, 2019 Reported Adexus As restated Revenues from construction activities 2,411,880 — 2,411,880 Revenues from services provided 1,089,465 164,594 1,254,059 Revenue from real estate and sale of goods 583,659 88,263 671,922 4,085,004 252,857 4,337,861 Cost of construction activities (2,351,563 ) — (2,351,563 ) Cost of services provided (866,326 ) (168,925 ) (1,035,251 ) Cost of real estate and sale of goods (425,352 ) (75,258 ) (500,610 ) (3,643,241 ) (244,183 ) (3,887,424 ) Gross profit 441,763 8,674 450,437 Administrative expenses (213,908 ) (34,744 ) (248,652 ) Other income and expenses (326,754 ) (12,740 ) (339,494 ) Operating loss (98,899 ) (38,810 ) (137,709 ) Financial expenses (231,709 ) (21,425 ) (253,134 ) Financial income 74,656 (310 ) 74,346 Share of the profit or loss of associates and joint ventures accounted for using the equity method (218,774 ) — (218,774 ) Loss before income tax (474,726 ) (60,545 ) (535,271 ) Income tax expense (319,957 ) 16,586 (303,371 ) Loss from continuing operations (794,683 ) (43,959 ) (838,642 ) (Loss) profit from discontinued operations (43,959 ) 43,959 — Loss for the year (838,642 ) — (838,642 ) (Loss) profit attributable to: Owners of the Company (884,721 ) — (884,721 ) Non-controlling 46,079 — 46,079 (838,642 ) — (838,642 )

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
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 50 Machinery and equipment Between 2 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	As of As of 2019 Reclassified (a) Adexus (b) 2019 Audited As restated ASSETS Current assets Cash and cash equivalents 948,978 — 1,723 950,701 Trade accounts receivables, net 821,737 — 92,467 914,204 Work in progress, net 49,457 — — 49,457 Accounts receivable from related parties 36,658 — — 36,658 Other accounts receivable 444,500 — 9,974 454,474 Inventories, net 552,573 — 2,828 555,401 Prepaid expenses 11,348 — 5,130 16,478 2,865,251 — 112,122 2,977,373 Non-current 205,418 — (203,020 ) 2,398 Total current assets 3,070,669 — (90,898 ) 2,979,771 Non-current Trade accounts receivable, net 753,202 — 26,407 779,609 Work in progress, net 23,117 — — 23,117 Accounts receivable from related parties 546,941 27,782 — 574,723 Prepaid expenses 27,934 — — 27,934 Other accounts receivable 300,323 (27,782 ) 891 273,432 Investments in associates and joint ventures 37,035 — — 37,035 Investment property 28,326 — — 28,326 Property, plant and equipment, net 443,870 — 20,120 463,990 Intangible assets, net 853,315 — 912 854,227 Right-of-use 78,813 — 11,768 90,581 Deferred income tax asset 240,919 — 30,800 271,719 Total non-current 3,333,795 — 90,898 3,424,693 Total assets 6,404,464 — — 6,404,464 As of As of 2019 Reclassified (a) Adexus (b) 2019 Audited As restated LIABILITIES AND EQUITY Current liabilities Borrowings 454,260 — 27,269 481,529 Bonds 44,737 — — 44,737 Trade accounts payable 1,136,121 — 22,954 1,159,075 Accounts payable to related parties 38,916 — — 38,916 Current income tax 47,999 — 3,170 51,169 Other accounts payable 635,305 — 34,369 669,674 Provisions 113,483 — — 113,483 Total current liabilities 2,470,821 — 87,762 2,558,583 Non-current 210,025 — (210,025 ) — Total current liabilities 2,680,846 — (122,263 ) 2,558,583 Non-current Borrowings 344,806 — 64,260 409,066 Bonds 879,305 — — 879,305 Trade accounts payable — — 34,814 34,814 Other accounts payable 273,101 — 23,189 296,290 Accounts payable to related parties 22,583 — — 22,583 Provisions 214,952 — — 214,952 Derivative financial instruments 52 — — 52 Deferred income tax liability 112,734 — — 112,734 Total non-current 1,847,533 — 122,263 1,969,796 Total liabilities 4,528,379 — — 4,528,379 Equity Capital 871,918 — — 871,918 Legal reserve 132,011 — — 132,011 Voluntary reserve 29,974 — — 29,974 Share Premium 1,132,179 — — 1,132,179 Other reserves (177,506 ) — — (177,506 ) Retained earnings (510,766 ) — — (510,766 ) Equity attributable to controlling interest in the Company 1,477,810 — — 1,477,810 Non-controlling 398,275 — — 398,275 Total equity 1,876,085 — — 1,876,085 Total liabilities and equity 6,404,464 — — 6,404,464 As a result of this process, the amounts in the consolidated statement of income are reclassified as follows: For the year ended December 31, 2018 Reported Adexus As restated Revenues from construction activities 1,961,100 — 1,961,100 Revenues from services provided 1,003,623 85,692 1,089,315 Revenue from real estate and sale of goods 934,739 217,244 1,151,983 3,899,462 302,936 4,202,398 Cost of construction activities (1,921,112 ) — (1,921,112 ) Cost of services provided (741,172 ) (165,781 ) (906,953 ) Cost of real estate and sale of goods (562,689 ) (97,674 ) (660,363 ) (3,224,973 ) (263,455 ) (3,488,428 ) Gross profit 674,489 39,481 713,970 Administrative expenses (278,433 ) (32,730 ) (311,163 ) Other income and expenses (61,335 ) (4,519 ) (65,854 ) Loss from the sale of investments (7 ) — (7 ) Operating profit 334,714 2,232 336,946 Financial expenses (247,982 ) (12,786 ) (260,768 ) Financial income 50,925 611 51,536 (3,709 ) — (3,709 ) Profit (loss) before income tax 133,948 (9,943 ) 124,005 Income tax expense (113,318 ) 2,325 (110,993 ) Profis (loss) from continuing operations 20,630 (7,618 ) 13,012 Profit from discontinued operations 36,785 7,618 44,403 Profit for the period 57,415 — 57,415 Profit (loss) attributable to: Owners of the Company 11,336 (94,524 ) (83,188 ) Non-controlling 46,079 94,524 140,603 57,415 — 57,415 For the year ended December 31, 2019 Reported Adexus As restated Revenues from construction activities 2,411,880 — 2,411,880 Revenues from services provided 1,089,465 164,594 1,254,059 Revenue from real estate and sale of goods 583,659 88,263 671,922 4,085,004 252,857 4,337,861 Cost of construction activities (2,351,563 ) — (2,351,563 ) Cost of services provided (866,326 ) (168,925 ) (1,035,251 ) Cost of real estate and sale of goods (425,352 ) (75,258 ) (500,610 ) (3,643,241 ) (244,183 ) (3,887,424 ) Gross profit 441,763 8,674 450,437 Administrative expenses (213,908 ) (34,744 ) (248,652 ) Other income and expenses (326,754 ) (12,740 ) (339,494 ) Operating loss (98,899 ) (38,810 ) (137,709 ) Financial expenses (231,709 ) (21,425 ) (253,134 ) Financial income 74,656 (310 ) 74,346 Share of the profit or loss of associates and joint ventures accounted for using the equity method (218,774 ) — (218,774 ) Loss before income tax (474,726 ) (60,545 ) (535,271 ) Income tax expense (319,957 ) 16,586 (303,371 ) Loss from continuing operations (794,683 ) (43,959 ) (838,642 ) (Loss) profit from discontinued operations (43,959 ) 43,959 — Loss for the year (838,642 ) — (838,642 ) (Loss) profit attributable to: Owners of the Company (884,721 ) — (884,721 ) Non-controlling 46,079 — 46,079 (838,642 ) — (838,642 )

Financial Risk Management (Tabl

Financial Risk Management (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Schedule of Consolidated Statement of Financial Position	As of December 31, the consolidated statement of financial position includes the following: 2019 2020 S/(000) USD(000) S/(000) USD(000) Assets 2,868,128 864,675 2,125,400 586,479 Liabilities 1,754,630 528,981 1,165,475 321,599
Schedule of Foreign Currency Exchange Gains and Losses Exposure against US Dollar	The Corporation’s exchange gains and losses for the Peruvian Sol, the Chilean and Colombian Pesos exposure against the U.S. dollar was: 2018 2019 2020 Gain 383,085 392,942 426,850 Loss (406,789 ) (425,782 ) (432,652 )
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): 2019 2020 Assets Liabilities Assets Liabilities Chilean Pesos 53,383,866 65,260,543 40,869,086 74,151,415 Colombian Pesos 187,119,204 76,446,723 113,350,078 54,581,654
Schedule of Undiscounted Cash Flows of Financial Liabilities	The table below analyzes the Corporation’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. As of December 31, 2019 Less than 1-2 2-5 More than Total Other financial liabilities (except for finance leases and lease liability for right-of-use 501,864 147,473 235,222 — 884,559 Finance leases 11,438 3,531 13,346 — 28,315 Lease liability for right-of-use 31,036 40,808 32,562 11,551 115,957 Bonds 115,690 157,516 358,461 1,077,960 1,709,627 Trade accounts payables (except non-financial 989,574 — 34,814 — 1,024,388 Accounts payables to related parties 38,916 21,747 — 836 61,499 Other accounts payables (except non-financial 220,602 2,505 219,788 — 442,895 Other non-financial — 52 — — 52 1,909,120 373,632 894,193 1,090,347 4,267,292 As of December 31, 2020 Less than 1-2 2-5 More than Total Other financial liabilities (except for finance leases and lease liability for right-of-use 433,318 183,796 197,785 23,953 838,852 Finance leases 16,287 14,919 20,851 8,515 60,572 Lease liability for right-of-use 24,714 32,006 19,847 11,131 87,698 Bonds 137,090 168,673 385,919 971,543 1,663,225 Trade accounts payables (except non-financial 1,001,470 40,502 — — 1,041,972 Accounts payables to related parties 43,818 35,461 — 836 80,115 Other accounts payables (except non-financial 288,037 2,185 115,321 — 405,543 1,944,734 477,542 739,723 1,015,978 4,177,977
Schedule of Information About Gearing Ratio	As of December 31, 2019, and 2020, the gearing ratio is presented below indicating the Corporation’s strategy to keep it in a range from 0.10 to 0.70. 2019 2020 Total financial liabilities and bonds (Note 18 and Note 19) 1,814,637 1,831,079 Less: Cash and cash equivalents (Note 9) (950,701 ) (900,168 ) Net debt 863,936 930,911 Total equity 1,876,085 1,595,296 Total capital 2,740,021 2,526,207 Gearing ratio 0.32 0.37
Schedule of Assets and Liabilities Measured at Fair Value	The table below shows the Corporation’s assets and liabilities measured at fair value: Level 2 Level 3 As of December 31, 2019 Financial liabilities Derivatives used for hedging (a) 52 — As of December 31, 2020 Financial liabilities Other financial entities (Note 18-d) — 152,523 (a) As of December 31, 2020, this financial liability was liquidated.

Critical Accounting Estimates_2

Critical Accounting Estimates and Judgments (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Sensitivity Analysis Based on 10% Increase/Decrease in Assumptions of Gross Margin, Discount Rate, Terminal Growth Rate (Details)	As of December 31, 2019, and 2020 the Corporation 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 2019 2020 Goodwill Gross margin (10 %) +10 % (10 %) +10 % Engineering and construction (25.54 %) (4.25 %) (8.30 %) 37.10 % Electromechanical 35.63 % 52.97 % 41.81 % 55.60 % Discount rate: (10 %) +10 % (10 %) +10 % Engineering and construction (4.30 %) (23.09 %) 32.68 % 0.53 % Electromechanical 48.89 % 39.92 % 52.32 % 45.23 % Terminal growth rate: (10 %) +10 % (10 %) +10 % Engineering and construction (16.31 %) (13.38 %) 11.58 % 17.44 % Electromechanical 42.36 % 46.32 % 46.83 % 50.65 % Trademarks Revenue growth rate: (10 %) +10 % (10 %) +10 % Morelco 22.14 % 60.11 % 59.65 % 123.51 % Vial y Vives - DSD 110.69 % 72.38 % (1.04 %) 2.79 % Discount rate: (10 %) +10 % (10 %) +10 % Morelco 63.02 % 23.56 % 124.29 % 66.82 % Vial y Vives - DSD 78.72 % 106.64 % (6.56 %) 9.95 % Terminal growth rate: (10 %) +10 % (10 %) +10 % Morelco 37.49 % 44.02 % 86.47 % 97.09 % Vial y Vives - DSD 88.07 % 95.20 % (9.14 %) 11.05 %
Summary of Sensitivity Analysis Performed Considering a 10% Increase/Decrease in Group's Gross Margins	As of December 31, 2018, 2019 and 2020, a sensitivity analysis was performed considering a 10% increase/decrease in the Corporation’s gross margins, as follows: 2018 2019 2020 Revenues 1,961,100 2,411,880 1,815,671 Gross profit 32,685 60,317 99,362 % 1.67 2.50 5.47 Plus 10% 1.84 2.75 6.02 Increase in profit before income tax 3,399 6,010 9,941 36,084 66,327 109,303 Less 10% 1.50 2.25 4.92 Decrease in profit before income tax (3,399 ) (6,010 ) (9,941 ) 29,286 54,307 89,421

Interest in Other Entities (Tab

Interest in Other Entities (Tables)	12 Months Ended
	Dec. 31, 2020
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: Cumbra Peru 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. Cumbra Ingenieria 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: UNNA Energia 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. Name Country Economic activity Concar S.A.C. Peru Highway and roads concessions operation and maintenance. Tren Urbano de Lima 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 Negocio Inmobiliario 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 Corporation’s companies. 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. Agenera S.A.C. Perú Activities related to the generation, cogeneration, transmission, import, export and distribution of electrical energy.
Summary of Group's Subsidiaries and Related Interests	The following table shows the Corporation’s subsidiaries and related interest as of December 31, 2020: Percentage of Percentage of Percentage of shares held by the Group (%) Percentage of held by non-controlling Engineering and Construction: Cumbra Peru S.A. 98.90 % — 98.90 % 1.10 % - 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 % Cumbra Ingenieria S.A. 89.41 % — 89.41 % 10.59 % - Ecología Tecnología Ambiental S.A.C. — 100.00 % 100.00 % — - GM Ingenieria y Construccion de CV — 100.00 % 100.00 % — - GM Ingenieria Bolivia S.R.L. — 98.57 % 98.57 % 1.43 % Infrastructure: UNNA ENERGIA 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.C. 100.00 % — 100.00 % — Tren Urbano de Lima 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 % Concesion Canchaque S.A. 99.96 % 0.04 % 100.00 % — Concesionaria Via Expresa Sur S.A. 99.98 % 0.02 % 100.00 % — Real Estate: Viva Negocio Inmobiliario S.A. 56.22 % 43.32 % 99.54 % 0.46 % Parent company operations: Qualys 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 Corporation’s subsidiaries and related interest as of December 31, 2019: Percentage of common shares directly held by Parent (%) Percentage of Percentage of Percentage of held by non-controlling Engineering and Construction: Cumbra Peru 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 % Cumbra Ingenieria S.A. 89.41 % — 89.41 % 10.59 % - Ecología Tecnología Ambiental S.A.C. — 100.00 % 100.00 % — - GM Ingenieria y Construccion de CV — 99.00 % 99.00 % 1.00 % - GM Ingenieria Bolivia S.R.L. — 98.57 % 98.57 % 1.43 % Infrastructure: UNNA ENERGIA 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.C. 100.00 % — 100.00 % — Tren Urbano de Lima 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 % Concesion Canchaque S.A. 99.96 % 0.04 % 100.00 % — Concesionaria Via Expresa Sur S.A. 99.98 % 0.02 % 100.00 % — Real Estate: Viva Negocio Inmobiliario S.A. 56.22 % 43.32 % 99.54 % 0.46 % Parent company operations: Qualys 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 % —
Summary of Group's Subsidiaries Non-controlling Interests	As of December 31, the non-controlling 2019 2020 Viva Negocio Inmobiliario S.A. and subsidiaries 168,839 132,238 Cumbra Peru S.A. and subsidiaries 61,569 51,798 Norvial S.A. 63,031 57,941 UNNA ENERGIA S.A. 24,413 24,162 Tren Urbano de Lima S.A. 77,564 59,231 Promotora Larcomar S.A. 3,058 3,022 Other (199 ) (702 ) 398,275 327,690
Summarized Financial Information of Subsidiaries With Material Non-controlling Interests	Summarized statement of financial position Viva Negocio and subsidiaries Cumbra Peru S.A. and subsidiaries Norvial S.A. Tren Urbano de Lima S.A. As of December 31, As of December 31, As of December 31, As of December 31, 2019 2020 2019 2020 2019 2020 2019 2020 Current: Assets 591,402 541,703 1,232,486 1,310,053 84,889 72,462 449,180 367,610 Liabilities (263,592 ) (249,816 ) (1,491,747 ) (1,687,355 ) (53,715 ) (45,185 ) (93,879 ) (85,616 ) Current net assets (liabilities) 327,810 291,887 (259,261 ) (337,302 ) 31,174 27,277 355,301 281,994 Non-current: Assets 121,529 120,223 1,100,218 1,092,120 442,186 403,280 623,033 635,836 Liabilities (37,851 ) (34,378 ) (486,924 ) (439,253 ) (282,358 ) (254,979 ) (668,080 ) (680,905 ) Non-current 83,678 85,845 613,294 652,867 159,828 148,301 (45,047 ) (45,069 ) Net assets 411,488 377,732 354,033 275,565 191,002 175,578 310,254 236,925 Summarized income statement Viva Negocio and subsidiaries Cumbra Peru S.A. and subsidiaries Norvial S.A. Tren Urbano de Lima S.A. For the year ended For the year ended For the year ended For the year ended 2019 2020 2019 2020 2019 2020 2019 2020 Revenue 264,401 182,439 2,279,786 1,816,358 272,679 134,149 397,853 345,258 Profit (loss) before income tax 30,729 17,816 (116,081 ) (76,669 ) 24,067 (2,029 ) 121,079 87,522 Income tax (7,000 ) (2,854 ) (30,843 ) (1,753 ) (6,815 ) 1,405 (39,634 ) (26,681 ) Profit (loss) for the year 23,729 14,962 (146,924 ) (78,422 ) 17,252 (624 ) 81,445 60,841 Other comprehensive income — 0 (7,436 ) 7,368 — 0 — 0 Total comprehensive income for the year 23,729 14,962 (154,360 ) (71,054 ) 17,252 (624 ) 81,445 60,841 Summarized statement of cash flows Viva Negocio Cumbra Peru S.A. Norvial S.A. Tren Urbano de Lima S.A. For the year ended For the year ended For the year ended For the year ended 2019 2020 2019 2020 2019 2020 2019 2020 Net cash provided from operating activities 28,791 84,770 (25,503 ) 1,400 12,514 36,942 379,882 52,055 Net cash (applied to) provided from investing activities (2,613 ) (473 ) (20,173 ) (8,835 ) (33 ) (12 ) 2,845 812 Net cash (applied to) provided from financing activities (58,722 ) (71,484 ) 209,515 26,550 (46,045 ) (39,667 ) (273,009 ) (145,788 ) (Decrease) increase in cash and cash equivalents, net (32,544 ) 12,813 163,839 19,115 (33,564 ) (2,737 ) 109,718 (92,921 ) Cash and cash equivalents at the beginning of the year 93,262 60,718 172,628 336,467 99,850 66,286 191,178 300,896 Cash and cash equivalents at the end of the year 60,718 73,531 336,467 355,582 66,286 63,549 300,896 207,975
Summary of Group's Public Services Concessions	The concessions held by the Corporation are as follows as of December 31, 2020: Name of Description Estimated 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 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 Tren Urbano de Lima 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 Name of concession Description Estimated Consideration Ordinary Concession Accounting 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 Collected 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 Av. Republica de Panama 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 and has been extended until June 2021. To date, the term of the Concession remains suspended by agreement between the parties pending agreement on the terms and conditions to approve the Early Termination of the Concession Contract by Mutual Agreement as provided in Clause 16.3 of the aforementioned Contract. 99.98 % 2053 Bifurcated
Summary of Group's Major Joint Operations	The table below lists the Corporation’s major Joint Operations. Percentage of interest Joint operations 2018 2019 2020 AENZA S.A.A. - Concesionaria La Chira S.A. 50 % 50 % 50 % Cumbra Peru S.A. - Consorcio CDEM 85 % 85 % — - Consorcio Huacho Pativilca 67 % 67 % 67 % - Consorcio GyM – CONCIVILES 67 % 67 % 67 % - Consorcio AMDP norte 50 % — 50 % - Consorcio Chicama - Ascope 50 % 50 % — - Consorcio Constructor Alto Cayma 50 % 50 % 50 % - Consorcio Energia y Vapor 50 % 50 % — - Consorcio Ermitaño 50 % 50 % 50 % - Consorcio GyM Sade Skanska 50 % 50 % — - Consorcio GYM-OSSA — 50 % 100 % - Consorcio GyM-Stracon 50 % 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 % — - Consorcio para la Atencion y Mantenimiento de Ductos 40 % - — - Consorcio Rio Mantaro 50 % 50 % — - Consorcio Río Urubamba 50 % 50 % 50 % - Consorcio TNT Vial y Vives - DSD Chile LTDA 50 % 50 % — - Constructora Incolur DSD Limitada 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 Inti Punku — — 49 % - Consorcio Pasco — 1 % 1 % UNNA ENERGIA S.A. - Consorcio Terminales 50 % 50 % 50 % - Terminales del Perú 50 % 50 % 50 % Percentage of interest Joint operations 2018 2019 2020 Concar S.A.C. - Consorcio Ancon-Pativilca 67 % 67 % 67 % - Consorcio Peruano de Conservación 50 % 50 % 50 % - Consorcio Manperan 67 % 67 % 67 % - Consorcio Vial Sierra 100 % 50 % 50 % - Consorcio Vial Ayahuaylas 99 % 99 % 99 % - Consorcio Vial ICAPAL 10 % 10 % 10 % - Consorcio Vial Sullana 99 % 99 % 99 % - Consorcio Vial del Sur 99 % 99 % 99 % - Consorcio Obras Viales — 99 % 99 % Cumbra Ingenieria S.A. - Consorcio Vial la Concordia 88 % 88 % 88 % - Consorcio GMI- Haskoningdhv 70 % 70 % 70 % - Consorcio Supervisor Ilo 55 % 55 % 55 % - Consorcio Poyry-GMI 40 % 40 % 40 % - Consorcio Internacional Supervision Valle Sagrado 33 % 33 % 33 % - Consorcio Ecotec — GMI — PIM 30 % 30 % 30 % - Consorcio Ribereño Chinchaycamac — 40 % 40 % - Consorcio Supervisor GRH — — 64 % - Consorcio Ecotec — GMI — — 20 % Joint operations agreements listed above are operated in Peru, Chile and Colombia. On November 2, 2019, the operation contract of Consorcio Terminales of the subsidiary UNNA ENERGIA 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 AENZA S.A.A. (formerly 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. Cumbra Peru S.A. These joint operations were created exclusively to development of construction contracts. UNNA ENERGIA 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.C. Concar’s joint operations provides rehabilitation service, routine and periodic maintenance of the road; and road conservation and preservation services. Cumbra Ingenieria 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, 2020
Text block [abstract]
Disclosure of Profit before Income Tax Reconciles to EBITDA	EBITDA is reconciled to operating income (loss) before income taxes as follows: 2018 2019 2020 Net profit (loss) 57,415 (838,642 ) (190,344 ) Financial income and expenses 209,232 178,787 117,523 Income tax 110,993 303,371 58,444 Depreciation and amortization 206,520 219,817 197,125 Initial EBITDA 584,160 (136,667 ) 182,748 Extraordinary adjustments to EBITDA Impairment of investments — 261,924 — Impairment of accounts receivables — 332,862 102,148 Impairment of goodwill — 33,089 — Provisions: civil compensation and legal claims 73,499 127,147 89,084 Provisions for labor claims — — 7,434 Impairment recovery — (40,094 ) — Adjusted EBITDA 657,659 578,261 381,414
Disclosure of Detailed Information About EBITDA for Each Segment	EBITDA for each segment is as follows: 2018 2019 2020 Engineering and construction 44,003 51,147 55,766 Infrastructure 409,626 403,554 290,335 Real estate 240,991 56,821 32,555 Parent company operations 49,671 (417,954 ) (93,931 ) Intercompany eliminations (86,632 ) 484,693 96,689 EBITDA 657,658 578,261 381,414
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, 2020, and the dates in which they are estimated to be realized is shown in the following table: Annual Backlog 2020 2021 2022 2023+ Engineering and Construction 3,091,072 2,588,137 502,935 — Infrastructure 1,784,582 601,020 597,520 586,042 Real estate 218,598 194,654 23,944 — Parent company operations 166,324 97,808 45,702 22,814 Intercompany eliminations (440,152 ) (145,950 ) (146,968 ) (147,235 ) 4,820,424 3,335,670 1,023,134 461,621
Disclosure of Detailed Information About Operating Segments Financial Position and Profit (Loss)	The following table shows the Corporation’s financial statements by operating segments: Operating segments financial position Segment reporting Infrastructure As of December 31, 2019 Engineering and Energy Toll roads Transportation Water Real estate Parent Eliminations Consolidated Assets.- Cash and cash equivalent 372,991 53,118 123,020 300,896 6,388 60,718 33,570 — 950,701 Trade accounts receivables, net 531,591 63,402 44,513 97,059 1,168 83,019 93,452 — 914,204 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 37,248 2 454,474 Inventories, net 57,093 32,366 7,109 30,594 — 437,012 2,828 (11,601 ) 555,401 Prepaid expenses 6,812 1,271 2,779 231 133 — 5,252 — 16,478 1,548,102 181,379 251,501 449,181 7,798 591,402 272,144 (324,134 ) 2,977,373 Non-current 2,398 — — — — — — — 2,398 Total current assets 1,550,500 181,379 251,501 449,181 7,798 591,402 272,144 (324,134 ) 2,979,771 Long-term trade accounts receivable, net 97,256 — 36,273 619,086 — 587 26,407 — 779,609 Long-term work in progress, net — — 23,117 — — — — — 23,117 Long-term accounts receivable from related parties 318,748 — 836 — 10,475 — 552,687 (308,023 ) 574,723 Prepaid expenses — 887 24,462 2,307 788 — — (510 ) 27,934 Other long-term accounts receivable 86,097 63,649 5,156 — 7,346 50,449 60,735 — 273,432 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 69,899 (1,159 ) 463,990 Intangible assets, net 136,547 244,901 443,420 794 — 1,029 20,402 7,134 854,227 Right-of-use 5,638 24,038 3,860 5 7 5,048 67,300 (15,315 ) 90,581 Deferred income tax asset 176,740 4,741 13,054 — 720 19,736 51,552 5,176 271,719 Total non-current 1,118,904 531,041 561,284 623,033 19,489 121,529 2,344,404 (1,894,991 ) 3,424,693 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 6 116,231 148,648 (9,039 ) 481,529 Bonds — — 28,995 15,742 — — — — 44,737 Trade accounts payable 932,142 67,444 34,762 28,508 132 39,645 56,442 — 1,159,075 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 3,456 — 51,169 Other accounts payable 441,271 16,721 53,987 4,713 835 83,345 68,802 — 669,674 Provisions 6,031 18,459 6,183 — — 230 82,580 — 113,483 Total current liabilities 1,785,337 148,578 165,574 93,879 973 263,592 418,879 (318,229 ) 2,558,583 Borrowings 32,620 116,218 2,070 — — 11,010 254,931 (7,783 ) 409,066 Long-term bonds — — 276,550 602,755 — — — — 879,305 Long-term trade accounts payable — — — — — — 34,814 — 34,814 Other long-term accounts payable 222,887 — 15,989 2,176 2,106 26,841 26,291 — 296,290 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 37,851 550,039 (317,944 ) 1,969,796 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 segments financial position Segment reporting Infrastructure As of December 31, 2020 Engineering and Energy Toll roads Transportation Water Real estate Parent Eliminations Consolidated Assets.- Cash and cash equivalent 382,850 60,165 117,893 207,975 7,408 73,531 50,346 — 900,168 Trade accounts receivables, net 425,939 37,614 25,014 111,602 565 38,043 64,390 — 703,167 Work in progress, net 186,433 — — — — — — — 186,433 Accounts receivable from related parties 107,495 35 31,868 2,624 30 1,342 102,103 (218,159 ) 27,338 Other accounts receivable 323,084 27,900 23,631 13,220 197 10,446 35,051 2 433,531 Inventories, net 58,653 36,016 8,496 31,861 — 418,341 360 (1,727 ) 552,000 Prepaid expenses 7,798 1,964 6,485 328 116 — 6,281 — 22,972 Total current assets 1,492,252 163,694 213,387 367,610 8,316 541,703 258,531 (219,884 ) 2,825,609 Long-term trade accounts receivable, net 53,036 — 15,740 632,214 — 2,181 27,495 — 730,666 Long-term accounts receivable from related parties 315,393 — 14,508 — 11,103 — 611,498 (332,431 ) 620,071 Prepaid expenses — 981 19,009 2,048 736 — — (510 ) 22,264 Other long-term accounts receivable 134,719 70,694 531 — 7,346 54,237 60,696 — 328,223 Investments in associates and joint ventures 109,870 8,080 — — — 6,095 1,322,865 (1,411,394 ) 35,516 Investment property 1,467 — — — — 24,606 44,521 (44,521 ) 26,073 Property, plant and equipment, net 169,091 166,382 9,186 794 146 9,592 16,718 33,560 405,469 Intangible assets, net 143,575 250,327 371,437 681 — 872 19,017 6,081 791,990 Right-of-use 8,179 9,872 4,626 99 — 3,936 51,401 (13,595 ) 64,518 Deferred income tax asset 174,269 4,717 5,037 — 779 18,704 53,536 5,123 262,165 Total non-current 1,109,599 511,053 440,074 635,836 20,110 120,223 2,207,747 (1,757,687 ) 3,286,955 Total assets 2,601,851 674,747 653,461 1,003,446 28,426 661,926 2,466,278 (1,977,571 ) 6,112,564 Liabilities.- Borrowings 230,682 32,550 2,405 42 — 95,709 102,469 (10,973 ) 452,884 Bonds 4,546 — 32,819 21,081 — — — — 58,446 Trade accounts payable 861,833 51,225 51,221 32,637 61 42,565 57,625 — 1,097,167 Accounts payable to related parties 185,104 1,083 17,738 21,531 — 19,074 15,708 (216,420 ) 43,818 Current income tax 26,922 1,351 1,638 3,606 166 — 811 — 34,494 Other accounts payable 525,195 12,905 35,997 6,719 766 91,976 40,252 4,596 718,406 Provisions 8,876 18,943 1,659 — — 492 62,787 — 92,757 Total current liabilities 1,843,158 118,057 143,477 85,616 993 249,816 279,652 (222,797 ) 2,497,972 Borrowings 25,273 103,154 2,291 59 — 11,021 328,753 (25,115 ) 445,436 Long-term bonds 22,911 — 248,029 603,373 — — — — 874,313 Long-term trade accounts payable — — — — — — 40,502 — 40,502 Other long-term accounts payable 140,605 — 11,623 231 2,762 23,357 4,654 — 183,232 Long-term accounts payable to related parties 104,432 — 836 36,297 24,207 — 186,886 (316,361 ) 36,297 Provisions 122,503 37,599 26,034 1,925 — — 148,548 — 336,609 Deferred income tax liability 25,576 36,793 1,518 39,020 — — — — 102,907 Total non-current 441,300 177,546 290,331 680,905 26,969 34,378 709,343 (341,476 ) 2,019,296 Total liabilities 2,284,458 295,603 433,808 766,521 27,962 284,194 988,995 (564,273 ) 4,517,268 Equity attributable to controlling interest in the Company 261,501 354,982 161,710 177,694 464 138,933 1,474,398 (1,302,076 ) 1,267,606 Non-controlling 55,892 24,162 57,943 59,231 — 238,799 2,885 (111,222 ) 327,690 Total liabilities and equity 2,601,851 674,747 653,461 1,003,446 28,426 661,926 2,466,278 (1,977,571 ) 6,112,564 Operating segment performance Segment Reporting Infrastructure For the year ended December 31, 2018 Engineering Energy Toll roads Transportation Water Real estate Parent Elimination Consolidated Revenue 1,960,863 560,506 733,148 586,329 3,270 630,130 367,600 (639,448 ) 4,202,398 Gross profit (loss) 62,095 120,360 107,092 122,567 592 287,959 29,251 (15,946 ) 713,970 Administrative expenses (136,066 ) (20,898 ) (35,626 ) (12,007 ) (296 ) (50,730 ) (95,653 ) 40,113 (311,163 ) Other income and expenses, net (13,508 ) 1,243 (11 ) 31 — (1,971 ) (52,298 ) 660 (65,854 ) Loss from the sale of investments (7 ) — — — — — — — (7 ) Operating (loss) profit (87,486 ) 100,705 71,455 110,591 296 235,258 (118,700 ) 24,827 336,946 Financial expenses (82,861 ) (15,631 ) (26,691 ) (20,604 ) 6 (11,859 ) (127,863 ) 24,735 (260,768 ) Financial income 15,122 4,593 2,560 35,147 554 3,556 32,363 (42,359 ) 51,536 Dividends — — — — — — 8,344 (8,344 ) — 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 (121,718 ) (101,952 ) 124,005 Income tax 14,361 (26,275 ) (15,737 ) (38,017 ) (517 ) (69,166 ) 25,192 (834 ) (110,993 ) (Loss) profit from continuing operations (129,498 ) 65,000 31,587 87,117 339 157,779 (96,526 ) (102,786 ) 13,012 Profit (Loss) from discontinuing operations 44,096 — — — — — 3,608 (3,301 ) 44,403 (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 26,732 65,338 339 28,921 (85,716 ) (91,811 ) (83,188 ) Non-controlling 1,455 5,134 4,855 21,779 — 128,858 (7,202 ) (14,276 ) 140,603 (85,402 ) 65,000 31,587 87,117 339 157,779 (92,918 ) (106,087 ) 57,415 Operating segment performance Segment Reporting Infrastructure For the year ended December 31, 2019 Engineering Energy Toll roads Transportation Water Real estate Parent Elimination Consolidated Revenue 2,797,326 552,584 633,301 397,853 3,555 264,401 342,608 (653,767 ) 4,337,861 Gross profit (loss) 98,362 108,291 96,164 119,464 500 70,787 6,584 (49,715 ) 450,437 Administrative expenses (141,421 ) (24,230 ) (28,623 ) (17,991 ) (397 ) (22,045 ) (75,146 ) 61,201 (248,652 ) Other income and expenses, net 9,937 606 (47,998 ) (2,661 ) 12 20,020 (318,489 ) (921 ) (339,494 ) Operating (loss) profit (33,122 ) 84,667 19,543 98,812 115 68,762 (387,051 ) 10,565 (137,709 ) Financial expenses (74,171 ) (13,266 ) (27,297 ) (10,948 ) (12 ) (42,320 ) (123,339 ) 38,219 (253,134 ) Financial income 5,644 2,033 2,245 33,214 826 3,829 74,546 (47,991 ) 74,346 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 (105,207 ) 75,727 (5,509 ) 121,078 929 30,729 (1,135,118 ) 482,100 (535,271 ) Income tax (35,457 ) (22,911 ) (17,112 ) (39,634 ) (506 ) (7,000 ) (179,633 ) (1,118 ) (303,371 ) (Loss) profit for the year (140,664 ) 52,816 (22,621 ) 81,444 423 23,729 (1,314,751 ) 480,982 (838,642 ) (Loss) profit from attributable to: Owners of the Company (137,109 ) 48,056 (28,270 ) 61,084 423 (4,995 ) (1,304,676 ) 480,766 (884,721 ) Non-controlling (3,555 ) 4,760 5,649 20,360 — 28,724 (10,075 ) 216 46,079 (140,664 ) 52,816 (22,621 ) 81,444 423 23,729 (1,314,751 ) 480,982 (838,642 ) Operating segment performance Segment Reporting Infrastructure For the year ended December 31, 2020 Engineering Energy Toll roads Transportation Water Real estate Parent Elimination Consolidated Revenue 2,092,592 369,798 466,824 345,258 3,359 182,439 240,799 (387,040 ) 3,314,029 Gross profit (loss) 115,995 53,251 40,858 107,918 366 40,345 8,134 (46,259 ) 320,608 Administrative expenses (102,985 ) (16,119 ) (16,584 ) (12,738 ) (289 ) (16,462 ) (42,543 ) 54,811 (152,909 ) Other income and expenses, net (43,573 ) (4,185 ) (79,576 ) 72 42 1,962 (57,648 ) 60 (182,846 ) Operating profit (loss) (30,563 ) 32,947 (55,302 ) 95,252 119 25,845 (92,057 ) 8,612 (15,147 ) Financial expenses (54,173 ) (17,525 ) (32,376 ) (9,316 ) (275 ) (12,647 ) (59,076 ) 28,445 (156,943 ) Financial income 8,792 2,239 4,326 1,586 897 4,584 47,506 (30,510 ) 39,420 Dividends — — — — — — 7,222 (7,222 ) — Share of profit or loss in associates and joint ventures — 2,391 — — — 34 (105,888 ) 104,233 770 (Loss) profit before income tax (75,944 ) 20,052 (83,352 ) 87,522 741 17,816 (202,293 ) 103,558 (131,900 ) Income tax (3,614 ) (7,500 ) (13,477 ) (26,681 ) (277 ) (2,854 ) (4,004 ) (37 ) (58,444 ) (Loss) profit for the year (79,558 ) 12,552 (96,829 ) 60,841 464 14,962 (206,297 ) 103,521 (190,344 ) (Loss) profit from attributable to: Owners of the Company (76,580 ) 9,176 (88,865 ) 45,631 464 1,391 (206,257 ) 97,169 (217,871 ) Non-controlling (2,978 ) 3,376 (7,964 ) 15,210 — 13,571 (40 ) 6,352 27,527 (79,558 ) 12,552 (96,829 ) 60,841 464 14,962 (206,297 ) 103,521 (190,344 )
Disclosure of Geographical Areas	Segments by geographical area 2018 2019 2020 Revenues: - Peru 3,348,824 3,496,799 2,517,928 - Chile 528,543 599,301 642,038 - Colombia 325,031 241,761 151,876 - Mexico — 2,187 4,202,398 4,337,861 3,314,029 Non-current - Peru 4,009,849 3,065,132 2,933,742 - Chile 142,819 235,803 245,727 - Colombia 157,839 123,758 107,486 4,310,507 3,424,693 3,286,955

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Financial Assets and Liabilities by Category	The classification of financial assets and liabilities by category is as follows: As of December 31, 2019 2020 Financial assets according to the statement of financial position Loans and accounts receivable at amortized cost: - Cash and cash equivalents 950,701 900,168 - Trade accounts receivable and other accounts receivable non-financial 1,358,282 1,178,577 - Financial assets related to concession agreements 748,365 775,677 - Accounts receivable from related parties 611,381 647,409 3,668,729 3,501,831 Financial assets related to concession agreements are presented in the consolidated statement of financial position as the line items short-term trade accounts receivable and long-term trade accounts receivable. As of December 31, 2019 2020 Financial liabilities according to the statement of financial position Other financial liabilities at amortized cost: - Other financial liabilities 774,075 773,203 - Finance leases 23,650 52,391 - Lease liability for right-of-use 92,870 72,726 - Bonds 924,042 932,759 - Trade and other accounts payable non-financial 1,467,283 1,447,515 - Accounts payable to related parties 61,499 80,115 3,343,419 3,358,709 Hedging derivatives: - Derivative financial instruments 52 —
Summary of Credit Quality of Financial Assets	2019 2020 Cash and cash equivalents (*) Banco de Credito del Peru (A+) 303,193 351,515 Banco Continental (A+) 186,239 147,868 Citibank (A+) 183,723 128,100 Banco Santander - Peru (A+) 114 54,478 Banco Scotiabank (A+) 64,106 52,448 Banco Interbank (A) 41,718 45,808 Banco de la Nacion (A) 56,114 22,882 Fondo de Inversion Alianza (AA+) 46 21,247 Santander Colombia (A-) 15,183 18,256 Banco Santander - Chile (AAA) 5,833 17,174 Banco Bogota (BBB-) 7,255 12,194 Banco de Credito e Inversiones - Chile (A-) 1,407 8,579 Bancolombia (BBB-) 115 8,516 Banco Scotiabank - Chile (AAA) 9,801 2,114 Credicorp Capital Colombia (AAA) 44,338 — JP Morgan (A+) 17,853 — Otros 6,676 5,653 943,714 896,832
Summary of Credit Quality of Customers	2019 2020 Trade accounts receivable (Note 10) Counterparties with no external risk rating A 58,442 40,034 B 1,492,446 1,275,523 C 142,925 118,276 1,693,813 1,433,833 Receivable from related parties and joint operators (Note 12) B 611,381 647,409

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Cash and Cash Equivalents	As of December 31, this account comprises: 2019 2020 Cash on hand 1,323 996 Remittances in-transit 5,664 2,340 Bank accounts 225,101 300,552 Escrow accounts (a) 507,982 471,339 Deposits in financial institutions (b) 210,631 124,941 950,701 900,168
Summary Of Detailed Information About Cash And Cash Equivalents Explanatory	2019 2020 Reserve funds issued bonds 199,192 153,075 Real estate projects 31,794 35,273 Engineering and construction projects 192,069 233,955 Infrastructure projects 84,927 49,036 507,982 471,339
Summary of Disclosure of Savings Account	Financial entities 2019 2020 Cumbra Peru S.A. Credicorp Capital Colombia SA 7,588 151 Cumbra Peru S.A. Bancolombia S.A. 36,751 29,439 Cumbra Peru S.A. Banco de Bogota S.A. 72 37 Cumbra Peru S.A. Alianza Fiduciaria S.A. 46 49 44,457 29,676
Summary of Time Deposits from Subsidiaries	ii) Time deposits have maturities less than 90 days and may be renewed upon maturity. These deposits earn interest that fluctuates between 0.15% and 2.70%. Financial entities Interest 2019 2020 Tren Urbano de Lima S.A. Banco de Credito del Peru S.A. 2.70 % 32,300 65,000 Tren Urbano de Lima S.A. BBVA Banco Continental S.A 69,531 - Norvial S.A. Banco de Credito del Peru S.A. 0.25 % 4,763 7,429 AENZA S.A.A. Banco de Credito del Peru S.A. 2.40 % 5,312 6,500 Concesionaria la Chira S.A. BBVA Banco Continental S.A 1.65 % - 6,250 Survial S.A. Banco de Credito del Peru S.A. 0.15 % 15,400 4,800 Concesion Canchaque S.A.C. Banco de Credito del Peru S.A. 0.25 % 662 4,381 UNNA ENERGIA S.A. Banco de Credito del Peru S.A. 0.50 % - 905 Cumbra Peru S.A. Banco de Credito del Peru S.A. 28,213 - Cumbra Ingenieria S.A. Banco de Credito del Peru S.A. 9,993 - 166,174 95,265
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: 2018 2019 2020 Cash and cash equivalent on consolidated statement of financial position 807,214 950,701 900,168 Bank overdrafts (119 ) — — Balances per consolidated statement of cash flows 807,095 950,701 900,168

Trade Accounts Receivables, N_2

Trade Accounts Receivables, Net (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Trade Accounts Receivables	As of December 31, this account comprises: Total Current Non-current 2019 2020 2019 2020 2019 2020 Receivables, net (a) 959,151 753,693 415,970 254,587 543,181 499,106 Unbilled receivables, net - Subsidiaries (b) 499,974 413,364 387,998 337,244 111,976 76,120 Unbilled receivables, net - Concessions (c) 234,688 266,776 110,236 111,336 124,452 155,440 1,693,813 1,433,833 914,204 703,167 779,609 730,666
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, as follows: 2019 2020 Cumbra Peru S.A. 384,660 315,878 Concar S.A.C. 10,737 6,298 Cumbra Ingenieria S.A. 24,787 25,823 UNNA ENERGIA S.A. 1,657 1,512 Adexus S.A. 78,133 63,853 499,974 413,364 Below are the unbilled receivables by the subsidiaries grouped by the main projects: 2019 2020 Infrastructure Operation and maintenance of roads 9,837 4,167 Oil services 1,657 1,512 Others 901 2,131 12,395 7,810 Engineering and Construction Talara Refinery 190,831 70,329 Project Quellaveco 52,488 84,014 Project Mina Justa 26,658 1,743 Civil works, assembly and electromechanics — Acero Arequipa 16,449 1,357 Project Mina Gold Fields La Cima S.A. 3,409 15,055 Generating Plant Machu Picchu 13,098 15,653 Works and Consortiums 11,311 6,576 Engineering and Construction Works VyV-DSD S.A. 38,194 43,159 Engineering and Construction Works — Morelco S.A.S. 40,400 16,066 Others 16,608 87,749 409,446 341,701 Parent Company Operation 78,133 63,853 499,974 413,364 c) The unbilled receivables (net) – Concessions (Note 2.5), corresponds to future collections for public services granted according to the following: 2019 2020 Tren Urbano de Lima S.A. 208,205 235,763 Survial S.A. 16,466 10,611 Norvial S.A. 2,149 15,436 Concesión Canchaque S.A.C. 6,700 4,401 Concesionaria La Chira S.A. 1,168 565 234,688 266,776
Summary of Aging of Trade Accounts Receivable	a) The detail of the age of the commercial receivables net of impairment corresponds as follows: 2019 2020 Current 817,233 718,220 0 to 30 days past due 45,922 5,737 31 to 90 days past due 27,364 6,801 91 to 120 days past due 1,319 2,279 121 to 360 days past due 10,502 4,185 Over 360 days past due 56,811 16,471 959,151 753,693
Summary Of Reconcilaition Of Impairment Loss In Trade Accounts Receivable Explanatory	d) The movement of impairment in trade accounts receivable is as follows: 2018 2019 2020 Balance at January, 1 (17,227 ) (7,633 ) (8,422 ) Impairment, net (Note 26.ii) (3,065 ) (955 ) (19,772 ) Impairment, net (Note 28.b) — — (33,874 ) Write-off 12,873 12 5,653 Exchange difference (214 ) 37 (212 ) Translation adjustments — 117 (3 ) Balance at December, 31 (7,633 ) (8,422 ) (56,630 )
Summary Of Unbilled Receivables At Fair Values And Carrying Amount Explanatory	The fair value and carrying amount for this concept are detailed below: Carrying amount Fair value 2019 2020 2019 2020 Tren Urbano de Lima S.A. 579,765 590,092 696,665 783,643 579,765 590,092 696,665 783,643

Work in Progress, Net (Tables)

Work in Progress, Net (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Work in Progress	As of December 31, this account comprises: Total Current Non-current 2019 2020 2019 2020 2019 2020 Unbilled receivable concessions in progress (a) 23,117 — — — 23,117 — Work in progress (b) 49,457 186,433 49,457 186,433 — — 72,574 186,433 49,457 186,433 23,117 —
Summary of Work in Progress Grouped by Main Projects	Below are the work in progress grouped by the main projects: 2019 2020 Infrastructure Road operation and maintenance 23,117 — 23,117 — Engineering and construction Engineering and Construction Works — GYM Chile S.p.A. 19,531 97,561 Talara Refinery 20,126 15,468 North Concentrator Plant of Quellaveco 1,033 50,216 Ground transport tunnel of Quellaveco — 18,485 Others 8,767 4,703 49,457 186,433 72,574 186,433

Transactions with Related Par_2

Transactions with Related Parties and Joint Operators (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Disclosure of Transactions Between Related Parties	Major transactions between the Company and its related parties are summarized as follows: 2018 2019 2020 Revenue from sales of goods and services: - Joint operations 56,560 44,130 15,903 - Associates 1,704 108 5 58,264 44,238 15,908 Purchase of goods and services: - Joint operations 601 1,765 — - Associates 2,130 — 1,225 2,731 1,765 1,225
Summary of Sale Purchase of Goods Services	As of December 31, As of December 31, 2019 2020 Receivable Payable Receivable Payable Current portion: Joint operations Consorcio Rio Urubamba 9,042 — 9,357 — Consorcio Peruano de Conservacion 3,592 — 3,156 — Consorcio Italo Peruano 1,011 363 1,520 217 Consorcio Constructor Chavimochic — 5,953 — 6,208 Consorcio GyM Conciviles 1,257 1,958 1,341 1,472 Consorcio La Gloria 1,750 1,017 69 113 Consorcio Ermitaño 831 440 890 474 Terminales del Peru 1,176 — 501 161 Consorcio TNT Vial y Vives — DSD Chile Ltda — 1,088 — 1,015 Consorcio Rio Mantaro — 5,869 — 7,655 Consorcio Vial Quinua — 2,048 — 2,051 Consorcio Huacho Pativilca 1,419 5,895 4 85 Consorcio CDEM 638 — 1,111 — Consorcio GyM-Stracon 2,230 — — 644 Consorcio GyM-OSSA 7,202 — — — Consorcio Chicama Ascope 2,471 — 2,922 — Consorcio Inti Punku — — — 6,556 Consorcio Manperan — — 1,057 656 Consorcio Norte Pachacutec — — 1,077 1,192 Other minors 1,407 2,102 2,373 1,503 34,026 26,733 25,378 30,002 Other related parties Ferrovias S.A. — 12,183 — 11,139 Perú Piping Spools S.A.C. 2,632 — 1,960 2,677 2,632 12,183 1,960 13,816 Current portion 36,658 38,916 27,338 43,818 Non-current Gasoducto Sur Peruano S.A. (GSP) 572,624 — 620,071 — Ferrovias S.A. — — — 12,862 Ferrovias Participaciones S.A. — 22,583 — 23,435 Other minors 2,099 — — — Non-current 574,723 22,583 620,071 36,297

Other Accounts Receivable (Tabl

Other Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Other Accounting Recivables	As of December 31, this account comprises: Total Current Non-current 2019 2020 2019 2020 2019 2020 Advances to suppliers (a) 135,481 76,200 135,481 76,200 — — Income tax on-account 71,541 48,054 71,541 48,052 — 2 VAT credit (c) 47,167 54,076 32,903 43,498 14,264 10,578 Guarantee deposits (d) 189,210 217,441 104,965 156,123 84,245 61,318 Claims to third parties (e) 83,054 212,565 38,874 108,748 44,180 103,817 Petroleos del Peru S.A.- Petroperu S.A. (f) 80,942 87,826 17,293 17,132 63,649 70,694 ITAN and other tax receivable 60,883 63,003 30,233 30,468 30,650 32,535 Restricted funds (g) 16,523 29,121 1,522 2,092 15,001 27,029 Rental and sale of equipment - Cumbra Peru S.A. projects 30,798 29,149 30,798 29,149 — — Accounts receivable from personneel 2,940 10,957 2,940 10,957 — — Consorcio Panorama (h) 23,491 25,026 — — 23,491 25,026 Other minors 16,574 10,386 15,339 9,738 1,235 648 758,604 863,804 481,889 532,157 276,715 331,647 Impairment (i) (30,698 ) (102,050 ) (27,415 ) (98,626 ) (3,283 ) (3,424 ) 727,906 761,754 454,474 433,531 273,432 328,223
Schedule of Advances to Suppliers	(a) Advance to suppliers - corresponds mainly to the following: Current 2019 2020 Alstom Transporte — Linea 1 2,597 5,786 Advances — Refineria Talara 48,303 6,951 Advances — joint operations vendors 49,181 36,803 Others 35,400 26,660 135,481 76,200
Schedule of Income Tax Payments	(b) Income tax on-account Total Current Non-current 2019 2020 2019 2020 2019 2020 Cumbra Peru S.A. 45,628 35,599 45,628 35,599 — — Cumbra Ingenieria S.A. 7,203 3,532 7,203 3,532 — — UNNA ENERGIA S.A. S.A. 2,400 1,883 2,400 1,883 — — Concar S.A. 3,709 3,340 3,709 3,340 — — Viva Negocio Inmobiliario S.A. 3,485 1,351 3,485 1,351 — — AENZA S.A.A. 2,895 1,348 2,895 1,348 — — Norvial S.A. 4,266 5 4,266 5 — — Survial S.A. 426 141 426 141 — — Others 1,529 855 1,529 853 — 2 71,541 48,054 71,541 48,052 — 2
Schedule of Tax Credit Related to VAT on Subsidiaries	(c) Tax credit related to VAT on the following subsidiaries: Total Current Non-current 2019 2020 2019 2020 2019 2020 Cumbra Peru S.A. 12,963 12,868 12,963 12,868 — — Tren Urbano de Lima S.A. 11,970 3,335 11,970 3,335 — — AENZA S.A.A. — 648 — 648 — — Concar S.A. 1,653 1,527 1,653 1,527 — — Survial SA. 1,817 2,631 1,817 2,631 — — Cumbra Ingenieria S.A. 1,513 13,754 1,513 13,754 — — Viva Negocio Inmobiliario S.A. 6,874 8,111 513 953 6,361 7,158 UNNA ENERGIA S.A. S.A. 396 678 396 678 — — Others 9,981 10,524 2,078 7,104 7,903 3,420 47,167 54,076 32,903 43,498 14,264 10,578
Schedule of guarantee deposits	The amounts retained will be recovered once the work is completed. Total Current Non-current 2019 2020 2019 2020 2019 2020 Talara Refinery 55,567 58,831 308 812 55,259 58,019 Retention Toquepala 19,630 — 19,630 — — — Retention Minera Teck 16,075 64,175 16,075 64,175 — — Retention Quellaveco 15,926 23,699 15,926 23,699 — — Joint operations retention 29,575 29,792 15,654 29,792 13,921 — Retention Morelco 15,261 14,108 15,261 14,108 — — Retention Marcobre 5,052 302 5,052 302 — — SBLC guarantees — Sale of CAM Chile S.p.A. 14,726 — 3,576 — 11,150 — Others 17,398 26,534 13,483 23,235 3,915 3,299 189,210 217,441 104,965 156,123 84,245 61,318
Summary of Third party claims	(e) Third-party claims Total Current Non-current 2019 2020 2019 2020 2019 2020 Tecnicas Reunidas — Talara (e.1) — 53,635 — — — 53,635 Municipalidad Metropolitana de Lima (e.2) — 49,625 — 49,625 — — Ministerio de Vivienda and Fondo Mi Vivienda 20,536 21,816 — — 20,536 21,816 Accounts receivable from joint venture 39,736 60,861 23,934 38,326 15,802 22,535 Others 22,782 26,628 14,940 20,797 7,842 5,831 83,054 212,565 38,874 108,748 44,180 103,817
Summary Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory	The movement in impairment of other receivables during 2018, 2019 and 2020 was as follows: Total Guaranties Retention Claims to third parties 2018 2019 2020 2018 2019 2020 2018 2019 2020 Balance at January, 1 (1,398 ) (25,567 ) (30,698 ) — — 165 (1,398 ) (25,567 ) (30,863 ) Impairment of Concar S.A.C. (Note 26.ii) (665 ) (1,457 ) (11,431 ) — — — (665 ) (1,457 ) (11,431 ) Impairment of Sucursal Colombia (Note 26.ii) — (3,283 ) — — — — — (3,283 ) — Impairment of Cumbra Peru S.A. (Note 26.ii) (24,169 ) (937 ) (828 ) — — — (24,169 ) (937 ) (828 ) Impairment of Viva Negocio Inmobiliario (19,418 ) — — — — — (19,418 ) — — Impairment of other minors (Note 26.ii) — (27 ) (59 ) — — — — (27 ) (59 ) Impairment of Cam Holding S.P.A. (Note 28.b) — — (12,511 ) — — (12,511 ) — — — Impairment of Concesionaria Vía Expresa Sur S.A. (Note 28.b) — — (55,847 ) — — — — — (49,625 ) Impairment of other minors (Note 28.b) — — (513 ) — — — — — (513 ) Reversal of impairment (Note 28.b) — 32 — — — — — 32 — Write-off 20,083 — 12,205 — — 12,530 20,083 — (325 ) Exchange difference — 387 (2,188 ) — — — — 387 (2,188 ) Translations adjustments — 154 (180 ) — 165 (184 ) — (11 ) 4 Balance at December, 31 (25,567 ) (30,698 ) (102,050 ) — 165 — (25,567 ) (30,863 ) (95,828 )

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Schedule of Inventories	As of December 31, this account comprises: 2019 2020 Land 183,218 176,927 Work in progress - Real estate 158,010 164,514 Finished properties 86,190 78,048 Construction materials 59,879 58,621 Merchandise and supplies 77,787 80,142 565,084 558,252 Impairment of inventories (9,683 ) (6,252 ) 555,401 552,000
Schedule of Inventories of Land	As of December 31, 2020, the land impairment provision equals S/1.2 million (S/5.2 million in 2019): 2019 2020 Lurin (a) 71,902 81,493 San Isidro (b) 51,285 51,626 Nuevo Chimbote (c) 17,457 17,616 Barranco (d) 14,202 14,432 Piura (e) 11,805 11,760 Carabayllo III 16,567 — 183,218 176,927 (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-story (c) Land located in Chimbote of 11.5 hectares for the development of a real estate social housing project. (d) Land located in Paul Harris St. N°332 and N°336 in Barranco district, for the development of a residential building project. (e) Land located in the district of Veintiséis de Octubre, province of Piura with an area of 65,096 m2 for the development of Los Parques de Piura IV project.
Schedule of Inventories of Work In Progress	As of December 31, real state work in progress comprises the following projects: 2019 2020 Los Parques de Comas 77,757 66,114 Los Parques del Callao 35,549 26,613 Los Parques de Piura 5,658 9,514 Los Parques del Mar 32,183 44,683 Los Parques de Carabayllo III — 10,266 Inmobiliaria Pezet 417 S.A.C. 4,091 4,459 Others 2,772 2,865 158,010 164,514
Schedule of Inventories of Finished Properties	As of December 31, the balance of finished properties consists of the following investment properties: 2019 2020 Los Parques de Comas 37,605 32,098 Los Parques de Callao 10,914 14,479 Huancayo 19,672 13,033 Los Parques de Carabayllo III 168 8,518 Strip Callao — 6,286 El Nuevo Rancho 4,060 1,284 Los Parques de Piura 6,050 1,034 Klimt 5,978 — Los Parques de San Martín de Porres 903 — Others 840 1,316 86,190 78,048

Investments in Associates and_2

Investments in Associates and Joint Ventures (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Schedule of Amounts Recognised in Balance Sheet	As of December 31, this account comprises: 2019 2020 Associates 28,875 27,246 Joint ventures 8,160 8,270 37,035 35,516
Schedule of Amounts Recognised in Income Statement	The amounts recognized in the income statement as the value of the equity interest are as follows: 2019 2020 Associates (220,993 ) (1,635 ) Joint ventures 2,219 2,405 (218,774 ) 770
Summary of Detailed Information about Associates	Set out in the table below are the associates of the Corporation as of December 31, 2019 and 2020 the associates listed below have share capital solely consisting of common shares, which are held directly by the Corporation. None of the associates are listed companies; therefore, there is no quoted market price available for their shares. Carrying amount Interest in capital At December 31, Entity Class of share 2019 2020 2019 2020 % % Gasoducto del Peru S.A. ( * ) Common — — — — Concesionaria Chavimochic S.A.C. Common 26.50 26.50 18,320 18,058 Peru Piping Spools S.A.C. Common 33.33 33.33 4,166 2,760 Obratres S.A.C. Common 37.50 37.50 3,756 3,812 Inversiones Maje S.A.C. Common 9.59 9.59 2,306 2,283 Otros Common 327 333 28,875 27,246
Schedule of Movement of Investments in Associates	The movement of the investments in associates is as follows: 2018 2019 2020 Opening balance 250,053 250,282 28,875 Contributions received 5,616 — — Equity interest in results (5,308) (220,993) (1,635) Decrease in capital (30) — — Impairment of investment — (374) (38) Conversion adjustment (49) (40) 44 Final balance 250,282 28,875 27,246
Summary of Financial Information for Associates	The following table shows the financial information of the principal associates: Summarized financial information for associates – Concesionaria At December, 31 Entity 2019 2020 Current Assets 55,830 58,814 Liabilities (1,596 ) (4,795 ) Non-current Assets 12,408 11,635 Net assets 66,642 65,654 Concesionaria Entity 2019 2020 Administrative expenses (11,028 ) (4,521 ) Loss operative (11,028 ) (4,521 ) Others (719 ) 3,534 Loss of the year (11,747 ) (987 ) Total comprehensive loss (11,747 ) (987 )
Summary of Detailed Information about Joint Ventures	Set out below are the joint ventures of the Corporation as of December 31: Carrying amount Class Interest in capital At December 31, Entity of share 2019 2020 2019 2020 % % Logistica Quimicos del Sur S.A.C. Common 50.00 50.00 8,006 8,080 Constructora SK-VyV Common 50.00 50.00 29 34 Others — — 125 156 8,160 8,270
Schedule of Movement of Investments in Joint Ventures	The movement of the investments in joint ventures was as follows: 2018 2019 2020 Opening balance 18,618 7,483 8,160 Equity interest in results 1,599 2,219 2,405 Disposal of Investment (10,112 ) — — Dividends received (1,823 ) (1,517 ) (2,318 ) Conversion adjustment 79 (14 ) 23 Impairment of investment (878 ) (11 ) — Final balance 7,483 8,160 8,270
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. 2019 2020 Current Cash and cash equivalents 2,131 2,710 Other current assets 2,416 3,324 Total current assets 4,547 6,034 Other current liabilities (4,381 ) (6,108 ) Total current liabilities (4,381 ) (6,108 ) Non-current Total non-current 37,620 35,715 Total non-current (21,773 ) (19,484 ) Net assets 16,013 16,157 Revenue 12,622 13,351 Depreciation and amortization (2,505 ) (2,394 ) Interest expense (644 ) (508 ) Profit from continuing operations 6,500 6,854 Income tax expense (1,913 ) (2,072 ) Profit from continuing operations after income tax 4,587 4,782 Total comprehensive income 4,587 4,782

Property, Plant and Equipment_2

Property, Plant and Equipment, Net and Right-of-Use Assets (Tables)	12 Months Ended
	Dec. 31, 2020
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, 2018, 2019 and 2020 is as follows: Land Buildings Machinery Vehicles Furniture Other Replacement Work in Total At January 1, 2018 Cost 23,951 161,057 995,155 380,503 63,727 195,142 22,938 28,713 1,871,186 Accumulated depreciation and impairment (273 ) (48,498 ) (562,333 ) (198,720 ) (48,832 ) (146,433 ) (10 ) (352 ) (1,005,451 ) Net carrying amount 23,678 112,559 432,822 181,783 14,895 48,709 22,928 28,361 865,735 Net initial carrying amount 23,678 112,559 432,822 181,783 14,895 48,709 22,928 28,361 865,735 Additions (i) — 13,216 11,318 9,377 2,145 14,122 5,577 27,431 83,186 Desconsolidation, net (3,183 ) (24,295 ) (109,425 ) (110,540 ) (547 ) (10,421 ) — (715 ) (259,126 ) 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 (ii) — 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 95,674 254,215 40,077 10,332 31,043 17,804 34,230 503,584 At December 31, 2018 Cost 20,482 129,482 689,845 85,349 59,643 170,622 17,814 34,582 1,207,819 Accumulated depreciation and impairment (273 ) (33,808 ) (435,630 ) (45,272 ) (49,311 ) (139,579 ) (10 ) (352 ) (704,235 ) Net carrying amount 20,209 95,674 254,215 40,077 10,332 31,043 17,804 34,230 503,584 Land Buildings Machinery Vehicles Furniture Other Replacement and in-transit Work in Total At January 1, 2019 Cost 20,482 129,482 689,845 85,349 59,643 170,622 17,814 34,582 1,207,819 Accumulated depreciation and impairment (273 ) (33,808 ) (435,630 ) (45,272 ) (49,311 ) (139,579 ) (10 ) (352 ) (704,235 ) Net carrying amount 20,209 95,674 254,215 40,077 10,332 31,043 17,804 34,230 503,584 Net initial carrying amount 20,209 95,674 254,215 40,077 10,332 31,043 17,804 34,230 503,584 Additions (i) 290 459 23,011 866 759 9,897 7,036 39,584 81,902 Depreciation charge — (7,387 ) (48,035 ) (9,816 ) (2,338 ) (12,989 ) (1 ) — (80,566 ) Deduction for sale of assets (ii) — (78 ) (22,885 ) (9,531 ) (133 ) (2,789 ) (9 ) — (35,425 ) Depreciation for sale deductions (ii) — 78 19,520 5,232 86 2,717 — — 27,633 Disposals, net — (674 ) (316 ) (101 ) (187 ) (2,350 ) — — (3,628 ) Impairment loss — — (3,155 ) — — — — (15,785 ) (18,940 ) Transfers (iii) (273 ) (1,187 ) — — — — — (804 ) (2,264 ) Reclassifications — 1,672 52,720 342 207 369 (14,217 ) (41,093 ) — Translations adjustments (525 ) (647 ) (3,719 ) (746 ) (142 ) (2,527 ) — — (8,306 ) Net final carrying amount 19,701 87,910 271,356 26,323 8,584 23,371 10,613 16,132 463,990 At December 31, 2019 Cost 19,974 129,911 726,173 75,146 58,236 179,179 10,624 32,269 1,231,512 Accumulated depreciation and impairment (273 ) (42,001 ) (454,817 ) (48,823 ) (49,652 ) (155,808 ) (11 ) (16,137 ) (767,522 ) Net carrying amount 19,701 87,910 271,356 26,323 8,584 23,371 10,613 16,132 463,990 Land Buildings Machinery Vehicles Furniture Other Replacement and in-transit Work in Total At January 1, 2020 Cost 19,974 129,911 726,173 75,146 58,236 179,179 10,624 32,269 1,231,512 Accumulated depreciation and impairment (273 ) (42,001 ) (454,817 ) (48,823 ) (49,652 ) (155,808 ) (11 ) (16,137 ) (767,522 ) Net carrying amount 19,701 87,910 271,356 26,323 8,584 23,371 10,613 16,132 463,990 Net initial carrying amount 19,701 87,910 271,356 26,323 8,584 23,371 10,613 16,132 463,990 Additions (i) — 412 17,941 — 844 1,781 3,549 11,538 36,065 Depreciation charge — (7,636 ) (53,220 ) (4,461 ) (1,344 ) (11,899 ) — — (78,560 ) Deduction for sale of assets (ii) — (192 ) (26,046 ) (11,762 ) (523 ) (448 ) — — (38,971 ) Depreciation for sale deductions (ii) — 58 25,293 5,836 495 428 — — 32,110 Disposals, net (9,895 ) (2,014 ) (237 ) (94 ) (140 ) 6 — — (12,374 ) Impairment loss — (161 ) (5,069 ) (17 ) 33 — — — (5,214 ) Transfers (iii) — — — — — 89 — — 89 Reclassifications — 1,404 23,745 35 — 379 (2,216 ) (23,347 ) — Translations adjustments 800 1,419 3,474 864 (12 ) 1,769 — 20 8,334 Net final carrying amount 10,606 81,200 257,237 16,724 7,937 15,476 11,946 4,343 405,469 At December 31, 2020 Cost 10,879 132,940 750,769 64,666 52,843 156,111 11,957 20,481 1,200,646 Accumulated depreciation and impairment (273 ) (51,740 ) (493,532 ) (47,942 ) (44,906 ) (140,635 ) (11 ) (16,138 ) (795,177 ) Net carrying amount 10,606 81,200 257,237 16,724 7,937 15,476 11,946 4,343 405,469 (i) In 2018, 2019 and 2020, additions to cost correspond to acquisitions of fixed assets made under financial leases or direct purchases. (ii) In 2020 the sale of fixed assets which is shown in the statement of income under the caption “other income and expenses, net” (Note 28) amounted to S/9.1 million (S/12.7 million in 2019 and S/31.9 million in 2018), generating a gain of S/2.3 million (gain of S/6.1 million in 2019 and loss of S/7.1 million in 2018). (iii) During 2019, a property owned by Morelco S.A.S. (subsidiary of Cumbra Peru S.A.) was transferred to investment properties to the leased to a third party. During 2020, corresponds to transfers received for software, and expenses related to UNNA ENERGIA S.A.’s well development.
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: 2018 2019 2020 Cost of services and goods (Note 26) 91,249 108,066 90,146 Administrative expenses (Note 26) 6,600 4,252 8,358 (+) Depreciation discontinued operations 27,570 — — Total depreciation 125,419 112,318 98,504 (-) Depreciation related to investment property (2,319) (2,356 ) (2,413 ) (-) Depreciation related to right-of-use assets (Note 16.2) — (29,396 ) (17,531 ) Total depreciation of property, plant and equipment 123,100 80,566 78,560
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 is broken down as follows: At December 31, 2018 2019 2020 Cost of acquisition 86,881 68,553 64,623 Accumulated depreciation (38,026 ) (46,773 ) (52,165 ) Net carrying amount 48,855 21,780 12,458
Summary of Corporation Recognized Assets And Liabilities For Right-Of-Use	As of December 31, 2019 and 2020, the Corporation recognized assets and liabilities for right-of-use, Buildings Machinery Vehicles Total At January 1, 2019 Additions 80,279 18,597 20,830 119,706 Depreciation (13,568 ) (6,899 ) (8,929 ) (29,396 ) Translations adjustments 271 — — 271 Net final carrying amount 66,982 11,698 11,901 90,581 At December 31, 2019 Cost 80,550 18,597 20,830 119,977 Accumulated depreciation (13,568 ) (6,899 ) (8,929 ) (29,396 ) Net carrying amount 66,982 11,698 11,901 90,581 At January 1, 2020 66,982 11,698 11,901 90,581 Additions 6,681 876 4,518 12,075 Depreciation (13,211 ) (5,834 ) 1,514 (17,531 ) Disposals, net (10,463 ) — (11,078 ) (21,541 ) Translations adjustments 880 — 54 934 Net final carrying amount 50,869 6,740 6,909 64,518 At December 31, 2020 Cost 75,849 19,344 14,324 109,517 Accumulated depreciation (24,980 ) (12,604 ) (7,415 ) (44,999 ) Net carrying amount 50,869 6,740 6,909 64,518
Summary of Distribution Expense For Depreciation Of Right-Of-Use Assets	The expense for depreciation of right-of-use 2019 2020 Cost of services and goods 26,449 15,938 Administrative expenses 2,947 1,593 29,396 17,531

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2020
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, 2018, 2019 and 2020 is as follows: Goodwill Trade- Concession Contractual Software and Costs of Land Other Total At January 1, 2018 Cost 193,862 110,486 879,289 100,640 66,301 400,429 13,288 51,983 1,816,278 Accumulated amortization and impairment (77,058 ) (45,386 ) (351,062 ) (66,375 ) (48,677 ) (283,696 ) — (3,954 ) (876,208 ) 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 ) — (20,716 ) — (10,153 ) — — (219 ) (51,174 ) 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 — — 272 (6,733 ) Net final cost 93,288 60,799 484,082 25,966 3,992 139,221 13,288 47,414 868,050 At December 31, 2018 Cost 170,346 106,185 885,915 100,337 22,565 464,847 13,288 55,131 1,818,614 Accumulated amortization and impairment (77,058 ) (45,386 ) (401,833 ) (74,371 ) (18,573 ) (325,626 ) — (7,717 ) (950,564 ) Net cost 93,288 60,799 484,082 25,966 3,992 139,221 13,288 47,414 868,050 Goodwill Trade- Concession Contractual Software and Costs of Land Other Total At January 1, 2019 Cost 170,346 106,185 885,915 100,337 22,565 464,847 13,288 55,131 1,818,614 Accumulated amortization and impairment (77,058 ) (45,386 ) (401,833 ) (74,371 ) (18,573 ) (325,626 ) — (7,717 ) (950,564 ) Net cost 93,288 60,799 484,082 25,966 3,992 139,221 13,288 47,414 868,050 Net initial cost 93,288 60,799 484,082 25,966 3,992 139,221 13,288 47,414 868,050 Additions — — 26,645 — 5,016 102,022 — 5,212 138,895 Capitalization of interest expenses — — 2,725 — — — — 802 3,527 Transfers from assets under construction — — — — 672 — — (672 ) — Derecognition - net (930 ) (8,358 ) — (11,665 ) (2,015 ) — — (2,996 ) (25,964 ) Amortization — — (50,102 ) (3,682 ) (7,529 ) (43,552 ) — (2,634 ) (107,499 ) Impairment loss (33,089 ) — (3,213 ) — — — (2,468 ) — (38,770 ) Impairment reversal — 20,676 — — — — — — 20,676 Translations adjustments (1,902 ) (2,422 ) (16,187 ) (10,118 ) 21,251 (3,717 ) — 8,407 (4,688 ) Net final cost 57,367 70,695 443,950 501 21,387 193,974 10,820 55,533 854,227 At December 31, 2019 — — — — — — — — — Cost 93,887 73,836 710,290 72,810 63,278 558,530 13,288 113,057 1,698,976 Accumulated amortization and impairment (36,520 ) (3,141 ) (266,340 ) (72,309 ) (41,891 ) (364,556 ) (2,468 ) (57,524 ) (844,749 ) Net cost 57,367 70,695 443,950 501 21,387 193,974 10,820 55,533 854,227 Goodwill Trade- Concession Contractual Software and Costs of Land Other Total At January 1, 2020 Cost 93,887 73,836 710,290 72,810 63,278 558,530 13,288 113,057 1,698,976 Accumulated amortization and impairment (36,520 ) (3,141 ) (266,340 ) (72,309 ) (41,891 ) (364,556 ) (2,468 ) (57,524 ) (844,749 ) Net cost 57,367 70,695 443,950 501 21,387 193,974 10,820 55,533 854,227 Net initial cost 57,367 70,695 443,950 501 21,387 193,974 10,820 55,533 854,227 Additions — — 4,412 — 1,526 37,994 — 6,473 50,405 Capitalization of interest expenses — — — — — — — 1,105 1,105 Transfers from assets under construction — — — — (64 ) (25 ) — — (89 ) Derecognition - net — — — — (492 ) — — — (492 ) Amortization — — (52,408 ) — (6,037 ) (36,942 ) — (3,234 ) (98,621 ) Translations adjustments 1,579 7,810 — 22 201 — — — 9,612 Reclassifications — (84 ) (24,157 ) — 74 — — 10 (24,157 ) Net final cost 58,946 78,421 371,797 523 16,595 195,001 10,820 59,887 791,990 At December 31, 2020 Cost 95,466 81,562 690,545 77,542 63,871 596,499 13,288 120,645 1,739,418 Accumulated amortization and impairment (36,520 ) (3,141 ) (318,748 ) (77,019 ) (47,276 ) (401,498 ) (2,468 ) (60,758 ) (947,428 ) Net cost 58,946 78,421 371,797 523 16,595 195,001 10,820 59,887 791,990
Summary of Goodwill Allocated to Cash-Generating Units (CGU)	As of December 31, the goodwill of the cash-generating units (CGUs) is distributed as follows: 2018 2019 2020 Engineering and construction 71,621 36,632 38,211 Electromechanical 20,737 20,735 20,735 IT equipment and services 930 — 0 93,288 57,367 58,946
Summary of Major Assumptions Used by the Group in Determining the Fair Value Less Cost of Disposal	The main assumptions used by the Corporation to determine fair value less disposal costs and value in use are as follows: Engineering Electro- % % 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 % 2020 Gross margin 12.50 % 9.36 % Terminal growth rate 3.00 % 2.00 % Discount rate 11.06 % 11.77 % The main assumptions used by the Corporation to determine fair value less cost of sales are as follows: Engineering and construction Morelco Vial y Vives- DSD % % 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 % 2020 Average revenue growth rate 7.60 % 5.00 % Terminal growth rate 3.00 % 2.10 % Discount rate 11.06 % 13.16 %
Summary of Amortization of Intangibles	Amortization of intangibles is broken down in the consolidated income statement as follows: 2018 2019 2020 Cost of sales and services (Note 26) 101,378 101,810 94,483 Administrative expenses (Note 26) 7,293 5,689 4,138 (+) Amortization discontinued operations 3,401 — — 112,072 107,499 98,621
Disclosure Of Detailed Information About Concessions	As of December 31, mainly include intangibles of Norvial S.A.: 2019 2020 EPC Contract 62,319 54,506 Construction of the second tranch of the “Ancon- Huacho-Pativilca” highway 4,809 3,406 Cost of capitalized indebtedness at effective interest rates between 7.14% and 8.72% 950 — Road improvement 14,449 12,922 Implementation for road safety 8,152 9,034 Work capitalization of second roadway 314,614 280,326 Disbursements for land adquisition 4,233 4,510 Other intangible assets contracted for the delivery process 7,477 5,026 Total Norvial S.A. 417,003 369,730 Other concessions 26,947 2,067 443,950 371,797

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Dec. 31, 2020
Statement [line items]
Summary of Other Financial Liabilities	As of December 31, this item includes: Total Current Non-current 2019 2020 2019 2020 2019 2020 Bank loans (a) 631,863 571,659 445,289 409,272 186,574 162,387 Finance leases (b) 23,650 52,391 10,357 13,635 13,293 38,756 Lease liability for right-of-use 92,870 72,726 23,980 19,950 68,890 52,776 Other financial entities (d) 142,212 201,544 1,903 10,027 140,309 191,517 890,595 898,320 481,529 452,884 409,066 445,436
Summary of Bank Loan	Current Non-current Interest Date of At December, 31 At December, 31 rate maturity 2019 2020 2019 2020 Cumbra Peru S.A. (i) 2.00% / 11.00% 2022 170,798 222,924 26,401 19,977 UNNA ENERGIA S.A. (ii) 3.06% / 6.04% 2027 30,367 24,950 102,895 99,474 AENZA S.A.A. (iii) 9.10% / 10.10% 2022 112,854 51,977 — 39,618 Adexus S.A. 0.50% / 1.15% 2021 20,927 19,224 57,278 — Viva Negocio Inmobiliario S.A. 6.84% / 11.00% 2022 110,343 90,197 — 3,318 445,289 409,272 186,574 162,387
Summary of Finance Lease Obligations	Current Non-current Interest Date of At December, 31 At December, 31 rate maturity 2019 2020 2019 2020 Adexus S.A. 0.23% / 0.51% 2027 608 6,848 62 31,557 Viva Negocio Inmobiliario S.A. 7.79% / 9.04% 2023 4,297 4,617 7,399 4,357 Cumbra Peru S.A. 4.80% / 7.67% 2023 3,395 2,021 5,678 2,823 UNNA ENERGIA S.A. 6.28% 2022 1,511 149 154 19 Concar S.A.C. 4.30% / 5.05% 2020 546 — — — 10,357 13,635 13,293 38,756
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, 2019 2020 Up to 1 year 11,438 16,287 From 1 to 5 years 16,877 35,770 Over 5 years — 8,515 28,315 60,572 Future financial charges (4,665 ) (8,181 ) Present value of the obligations for finance lease contracts 23,650 52,391
Summary of Present value of Finance Lease Obligations	At December 31, 2019 2020 Up to 1 year 10,357 13,635 From 1 year to 5 years 13,293 30,635 Over 5 years — 8,121 23,650 52,391
Summary of Lease Liability for Right-of-use Asset	c) Lease liability for right-of-use Current Non-current Interest Date of At December, 31 At December, 31 rate maturity 2019 2020 2019 2020 UNNA ENERGIA S.A. 6.59% / 7.80% 2023 10,584 6,765 10,261 2,926 AENZA S.A.A. 7.88% 2027 4,888 6,534 50,362 41,403 Adexus S.A. 0.25% / 0.50% 2025 5,734 3,408 6,920 5,656 Cumbra Peru S.A. 7.65% 2022 1,592 852 541 426 Concar S.A.C. 5.55% 2024 1,171 2,047 806 1,925 Cumbra Ingenieria S.A. 7.40% 2023 — 302 — 381 Tren Urbano de Lima S.A. 10.00% 2023 — 42 — 59 Other minors 6.31% / 10.00% 2020 11 — — — 23,980 19,950 68,890 52,776
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 2020 Up to 1 year 31,036 24,714 From 1 to 5 years 73,370 51,853 Over 5 years 11,551 11,131 115,957 87,698 Future financial charges (23,087 ) (14,972 ) Present value of the lease liability for right-of-use 92,870 72,726
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 2020 Up to 1 year 23,981 19,950 From 1 year to 5 years 57,713 42,641 Over 5 years 11,176 10,135 92,870 72,726
Obligations under finance leases [member]
Statement [line items]
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 2019 2020 2019 2020 Bank loans 631,863 571,659 650,224 589,737 Finance leases 23,650 52,391 23,697 54,343 Lease liability for right-of-use 92,870 72,726 109,453 88,779 Other financial entities 142,212 201,544 142,212 247,857 890,595 898,320 925,586 980,716

Bonds (Tables)

Bonds (Tables)	12 Months Ended
	Dec. 31, 2020
Statement [line items]
Summary of Bonds Issued	As of December 31, this item includes: Total Current Non-current 2019 2020 2019 2020 2019 2020 Tren Urbano de Lima S.A. (a) 618,497 624,454 15,742 21,081 602,755 603,373 Norvial S.A. (b) 305,545 280,848 28,995 32,819 276,550 248,029 Cumbra Peru S.A. (c) — 27,457 — 4,546 — 22,911 924,042 932,759 44,737 58,446 879,305 874,313
GyM Ferrovias S.A. [member]
Statement [line items]
Bonds	As of December 31, 2018, 2019 and 2020, the movement of this account is as follows: 2018 2019 2020 Balance at January, 1 603,657 611,660 618,497 Amortization (10,178 ) (11,330 ) (11,582 ) Accrued interest 48,130 48,253 47,615 Interest paid (29,949 ) (30,086 ) (30,076 ) Balance at December, 31 611,660 618,497 624,454
Norvial S.A. [member]
Statement [line items]
Bonds	As of December 31, 2018, 2019, and 2020, the movement in this account is as follows: 2018 2019 2020 Balance at January, 1 343,910 325,382 305,545 Amortization (18,736 ) (20,005 ) (24,820 ) Accrued interest 24,170 23,482 24,619 Capitalized interest 3,361 2,725 — Interest paid (27,323 ) (26,039 ) (24,496 ) Balance at December, 31 325,382 305,545 280,848

Trade Accounts Payable (Tables)

Trade Accounts Payable (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Trade Accounts Payable	As of December 31, this item includes: Total Current Non-current 2019 2020 2019 2020 2019 2020 Invoices payable (a) 398,347 470,118 363,533 470,118 34,814 — Provision of contract costs (b) 758,116 659,299 758,116 618,797 — 40,502 Notes payable 37,426 8,252 37,426 8,252 — — 1,193,889 1,137,669 1,159,075 1,097,167 34,814 40,502
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: 2019 2020 Infrastructure Linea 1 - Metro de Lima 15,125 18,992 Oil services 46,932 33,085 Operation and maintenance - Roads 16,000 20,194 78,057 72,271 Engineering and Construction Talara Refinery 59,740 96,051 Engineering and Construction Works VyV-DSD S.A. 26,368 70,987 Project Quellaveco 26,589 55,107 Engineering and Construction Works - Morelco S.A.S. 8,141 17,616 Works and Consortiums 64,571 17,114 Project Mina Justa 12,267 14,190 Project Mina Gold Fields La Cima S.A. 5,302 10,353 Generating Plant Machu Picchu 6,575 3,488 Civil works, assembly and electromechanics - Acero Arequipa 5,421 2,428 Civil Works, Assembly and Electromechanics - Toquepala 10,325 — Others 2,825 44,385 228,124 331,719 Real Estate 26,072 18,056 Parent Company Operation 66,094 48,072 398,347 470,118
Disclosure Of Detailed Information About Provision Of Contract Costs	b) Provision of contract costs are obligations not accredited with formal documents. Below are the services received not billed according to main projects: 2019 2020 Infrastructure Linea 1 - Metro de Lima 13,383 13,645 Oil services 20,512 18,140 Operation and maintenance - Roads 18,762 31,027 52,657 62,812 Engineering and Construction Talara Refinery 418,540 204,102 Engineering and Construction Works VyV-DSD S.A. 68,140 106,186 Engineering and Construction Works - Morelco S.A.S. 34,804 84,513 Project Quellaveco 24,185 42,822 Project Mina Justa 19,852 33,525 Mina Project of Gold Fields La Cima S.A. 15,050 12,670 Civil Works, Assembly and Electromechanics - Acero Arequipa 17,382 5,222 Generating Plant Machu Picchu 4,633 1,222 Civil Works, Assembly and Electromechanics - Toquepala 5,055 — Others 71,450 34,682 679,091 524,944 Real estate 13,573 24,509 Parent Company Operation 12,795 47,034 758,116 659,299

Other Accounts Payable (Tables)

Other Accounts Payable (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Other Accounts Payable	As of December 31, this item includes: Total Current Non-current 2019 2020 2019 2020 2019 2020 Advances received from customers (a) 307,839 309,590 270,714 278,490 37,125 31,100 Consorcio Ductos del Sur - payable (b) 148,076 88,206 — 28,836 148,076 59,370 Salaries and other payable 92,313 77,386 92,313 77,386 — — Put option liability on Morelco acquisition (Note 32) 106,444 118,622 71,341 79,096 35,103 39,526 Third-party loans 11,619 11,608 9,545 9,533 2,074 2,075 Other taxes payable 108,457 115,862 88,248 102,240 20,209 13,622 Acquisition of additional non-controlling 35-a) 22,697 27,596 22,697 27,596 — — Guarantee deposits 16,445 23,744 16,445 23,744 — — Consorcio Rio Mantaro - payables 35,625 58,129 35,625 58,129 — — Provision of interest for debt with suppliers 16,055 16,425 4,326 — 11,729 16,425 Other accounts payables 100,394 54,470 58,420 33,356 41,974 21,114 965,964 901,638 669,674 718,406 296,290 183,232 (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 Cumbra Peru S.A.; as a result of the termination of GSP operations.
Disclosure of detailed information about advances explanatory	(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 2019 2020 2019 2020 2019 2020 Advances Customers Consortiums 115,250 83,640 113,093 83,640 2,157 — Customer advances for real estate projects 66,258 78,286 66,258 78,286 — — Concentradora Norte—Quellaveco 64,118 86,415 44,932 71,571 19,186 14,844 Special National Transportation Infrastructure Project 42,030 24,050 26,534 13,781 15,496 10,269 Others 20,183 37,199 19,897 31,212 286 5,987 307,839 309,590 270,714 278,490 37,125 31,100

Other Provisions (Tables)

Other Provisions (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Provisions	As of December 31, this item includes: Total Current Non-current 2019 2020 2019 2020 2019 2020 Legal claims 272,274 375,596 101,266 80,456 171,008 295,140 Tax claims 6,045 5,630 2,369 1,954 3,676 3,676 Provision for well closure 50,116 52,949 9,848 10,837 40,268 42,112 328,435 429,366 113,483 92,757 214,952 336,609
Summary Gross Movement of Other Provisions	The gross movement of other provisions is as follows: Legal Contingent Provision Total At January 1, 2018 23,364 6,156 16,804 46,324 Additions 75,369 — 3,578 78,947 Reversals of provisions (4,875 ) (1,343 ) — (6,218 ) Desconsolidation of subsidiaries (2,340 ) — — (2,340 ) Payments (6,615 ) — — (6,615 ) Translation adjustments (175 ) (315 ) — (490 ) At December 31, 2018 84,728 4,498 20,382 109,608 At January 1, 2019 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 At January 1, 2020 278,319 — 50,116 328,435 Additions 128,169 — 4,632 132,801 Reversals of provisions (33,264 ) — — (33,264 ) Reclasification 1,079 — — 1,079 Payments (7,252 ) — (1,799 ) (9,051 ) Translation adjustments 9,366 — — 9,366 At December 31, 2020 376,417 — 52,949 429,366

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Company's Corporate Structure	As of December 31, 2020, the Company’s shareholding structure is as follows: Percentage of individual interest in outstanding capital Number of Total Up to 1.00 1,728 13.27 % From 1.01 to 5.00 14 27.98 % From 5.01 to 10.00 2 13.38 % Over 10 3 45.37 % 1,747 100.00 %

Deferred Income Tax (Tables)

Deferred Income Tax (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Deferred Income Tax	Deferred income tax is classified by its estimated reversal term as follows: At December 31, 2019 2020 Deferred income tax asset: Reversal expected in the following twelve months 37,927 44,780 Reversal expected after twelve months 233,792 217,385 Total deferred tax asset 271,719 262,165 Deferred income tax liability: Reversal expected in the following twelve months (19,791 ) (1,261 ) Reversal expected after twelve months (92,943 ) (101,646 ) Total deferred tax liability (112,734 ) (102,907 ) Deferred income tax asset, net 158,985 159,258
Summary of Movement of Deferred Income Tax	The gross movement of the deferred income tax item is as follows: At December 31, 2018 2019 2020 Opening balance 364,225 365,263 158,985 Debit (credit) to income statement (Note 29) 28,462 (188,509 ) (5,310 ) Adjustment for changes in rates of income tax (1,524 ) (622 ) — Sales of a Subsidiary (24,135 ) — — IFRIC 23 adoption — (986 ) — Debit (credit) to equity (95 ) (3 ) — Other movements (1,670 ) (16,158 ) 5,583 Final balance 365,263 158,985 159,258
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 PPA Others Total At January 1, 2018 165,851 — 2,530 32,189 19,945 15,338 9,357 245,210 (Debit) credit to P&L (76,246 ) 13,574 2,926 689 (4,229 ) (12,479 ) 9,263 (66,502 ) Sale of subsidiary (8,052 ) — — — — (4,421 ) 2,125 (10,348 ) At December 31, 2018 81,553 13,574 5,456 32,878 15,716 (1,562 ) 20,745 168,360 (Debit) credit to P&L 9,937 10,571 33,403 3,312 (780 ) 11,385 18,821 86,649 At December 31, 2019 91,490 24,145 38,859 36,190 14,936 9,823 39,566 255,009 (Debit) credit to P&L (4,565 ) (8,239 ) (16,740 ) 2,836 172 357 (18,891 ) (45,070 ) Reclassification 1,063 — (4,916 ) — — (1,263 ) 2,721 (2,395 ) At December 31, 2020 87,988 15,906 17,203 39,026 15,108 8,917 23,396 207,544 Deferred income tax assets Provisions Accelerated Tax Work in Accrual Impairment NIIF 9 Tax Others Total At January 1, 2018 52,439 86,651 144,089 39,487 13,440 224,780 — 20,413 28,136 609,435 Debit (credit) to P&L (1,336 ) (82,065 ) 32,952 (5,482 ) 2,529 35,289 — (2,365 ) (19,086 ) (39,564 ) Debit (credit) to — — — — — — — — (95 ) (95 ) Sale of subsidiary (8,531 ) (3,665 ) 1,248 — (6,187 ) (6,302 ) — — (11,046 ) (34,483 ) Others — — — — — — — — (1,670 ) (1,670 ) At December 31, 2018 42,572 921 178,289 34,005 9,782 253,767 — 18,048 (3,761 ) 533,623 Debit (credit) to 804 7,512 14,343 11,715 1,842 (205,265 ) 46,804 (4,526 ) 24,289 (102,482 ) Debit (credit) to — — — — — — — — (3 ) (3 ) IFRIC 23 adoption — — (986 ) — — — — — — (986 ) Others — — — — — — — — (16,158 ) (16,158 ) At December 31, 2019 43,376 8,433 191,646 45,720 11,624 48,502 46,804 13,522 4,367 413,994 Debit (credit) to (38,130 ) 374 (8,767 ) (12,298 ) 1,416 3,257 (10,874 ) (4,518 ) 19,160 (50,380 ) Reclassification 24,340 (1,154 ) 3,616 (28,630 ) — (507 ) 10,067 4,989 (15,116 ) (2,395 ) Others — — — — — — — — 5,583 5,583 At December 31, 2020 29,586 7,653 186,495 4,792 13,040 51,252 45,997 13,993 13,994 366,802
Summary Of Tax Loss Carry forward	Tax Tax loss Application Statute of loss method 2020 2021 Forward limitations Cumbra Peru S.A. 354,381 B 25,722 19,893 308,766 — Adexus 149,303 N/A — — 149,303 — VyV-DSD S.A. 103,886 N/A 18,870 22,395 62,621 — Transportadora de Gas Natural Comprimido Andino S.A.C. 15,989 B — — 15,989 — Viva Negocio Inmobiliario S.A. 9,454 A — 9,454 — 2022 GyM Chile SPA 4,236 N/A — — 4,236 — Cumbra Ingenieria S.A. 3,052 A 3,052 — — 2025 UNNA ENERGIA S.A. 2,092 A — — 2,092 2025 Survial S.A. 1,526 B 1,526 — — — Incolur DSD 1,507 N/A — — 1,507 — AENZA S.A.A. 1,014 A 1,014 — — 2022 Qualys S.A. 162 A 162 — — 2025 646,602 50,346 51,742 544,514

Workers' Profit Sharing (Tables

Workers' Profit Sharing (Tables)	12 Months Ended
	Dec. 31, 2020
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: 2018 2019 2020 Cost of sales of goods and services 5,274 4,661 2,147 Administrative expenses 2,588 1,679 23 7,862 6,340 2,170

Costs And Expenses by Nature (T

Costs And Expenses by Nature (Tables)	12 Months Ended
	Dec. 31, 2020
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 goods Administrative Total 2018 Services provided by third-parties 1,123,461 105,217 1,228,678 Salaries, wages and fringe benefits (i) 901,029 127,001 1,028,030 Purchase of goods 862,940 — 862,940 Other management charges 375,308 43,533 418,841 Depreciation (Note 16.1) 91,249 6,600 97,849 Amortization (Note 17.e) 101,378 7,293 108,671 Impairment of accounts receivable (ii) 45,658 19,418 65,076 Taxes 8,930 2,101 11,031 Impairment of property, plant and equipment 5,468 — 5,468 Inventory recovery (26,993 ) — (26,993 ) 3,488,428 311,163 3,799,591 Cost of goods Administrative Total 2019 Services provided by third-parties 1,500,897 65,154 1,566,051 Salaries, wages and fringe benefits (i) 1,040,293 143,317 1,183,610 Purchase of goods 942,633 33 942,666 Other management charges 174,678 27,708 202,386 Depreciation (Note 16.1) 108,066 4,252 112,318 Amortization (Note 17.e) 101,810 5,689 107,499 Impairment of accounts receivable (ii) 8,183 — 8,183 Taxes 6,951 2,499 9,450 Impairment of property, plant and equipment 3,907 — 3,907 Impairment of investments 255 — 255 Inventory recovery (249 ) — (249 ) 3,887,424 248,652 4,136,076 Cost of goods Administrative Total 2020 Services provided by third-parties 987,995 39,000 1,026,995 Salaries, wages and fringe benefits (i) 1,010,315 86,943 1,097,258 Purchase of goods 608,424 73 608,497 Other management charges 158,929 14,322 173,251 Depreciation (Note 16.1) 90,146 8,358 98,504 Amortization (Note 17.e) 94,483 4,138 98,621 Impairment of accounts receivable (ii) 32,215 4 32,219 Taxes 5,956 71 6,027 Impairment of property, plant and equipment 4,950 — 4,950 Impairment of investments 38 — 38 Inventory recovery (30 ) — (30 ) 2,993,421 152,909 3,146,330
Summary of Salaries, Wages and Fringe Benefits	(i) For the years ended on December 31, salaries, wages and fringe benefits comprise the following: 2018 2019 2020 Salaries 718,453 853,579 814,874 Statutory gratification 87,984 93,262 91,189 Social contributions 74,184 61,533 57,763 Employee’s severance indemnities 50,852 49,944 60,090 Vacations 44,482 42,025 42,135 Workers’ profit sharing (Note 25) 7,862 6,340 2,170 Others 44,213 76,927 29,037 1,028,030 1,183,610 1,097,258
Summary of impairment of accounts receivable	(ii) For the years ended December 31, the impairment of accounts receivable includes the following: 2018 2019 2020 Trade accounts receivables (Note 10) 3,065 955 19,772 Other accounts receivable (Note 13.i) 44,252 5,704 12,318 Accounts receivable from related parties 17,759 1,524 129 65,076 8,183 32,219

Financial Income and Expenses (

Financial Income and Expenses (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Financial Income and Expenses	For the years ended on December 31, these items include the following: 2018 2019 2020 Financial income: Interest on loans to third parties 27,060 36,876 863 Profit for present value of financial asset or financial liability 9,786 30,408 32,734 Interest on short-term bank deposits 3,811 4,770 2,457 Commissions and collaterals 1,448 535 601 Others 9,431 1,757 2,765 51,536 74,346 39,420 Financial expenses: Interest expense: - Bank loans 100,256 93,019 69,420 - Bonds 27,388 26,113 26,771 - Loans from third parties 32,431 16,275 12,612 - Right-of-use — 5,978 4,600 - Financial lease 3,768 2,218 3,139 Commissions and collaterals 31,668 24,521 14,077 Loss for present value of financial asset or financial liability 25,796 41,131 4,552 Exchange difference loss, net 23,704 32,840 5,802 Derivative financial instruments 268 92 64 Other financial expenses 23,656 18,176 20,793 Less capitalized interest (8,167 ) (7,229 ) (4,887 ) 260,768 253,134 156,943

Other Income and Expenses, Net

Other Income and Expenses, Net (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Other Income and Expenses, Net	For the years ended December 31, these items include the following: 2018 2019 2020 Other income: Sale of assets 26,007 12,748 9,118 Sale of investments 13,475 — — Penalty income — 984 1,168 Supplier debt forgiveness — 19,026 14,545 Recovery of provisions and impairments — 23,279 6,501 Trademarks revaluation — 20,676 — Profit from Mizuho Bank Ltd. agreement (a) — 89,688 — Present value of the liability from put option 6,122 — — Others 12,815 13,384 4,267 58,419 179,785 35,599 Other expenditures: Asset impairment (b) — 339,774 103,074 Civil repair to the Peruvian Government 73,500 69,150 64,571 Net cost of fixed assets disposal 36,931 23,697 8,682 Legal and tax litigation — 49,754 32,186 Renegotiation of contract with suppliers — — 4,889 Present value of the call option — 4,697 2,326 Provision for well closure — 4,055 112 Administrative fine — 1,423 1,897 Others 13,842 26,729 708 124,273 519,279 218,445 (65,854 ) (339,494 ) (182,846 ) (a) Corresponds to the refinancing agreement linked to the contract signed between Tren Urbano de Lima 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 required for the closing of the CPAOs purchase operation of the Expansion Project. The contract further indicated that in the event that the bank refinanced the debt obtained for the purchase of the CPAOS, the Company received 70% of the gains obtained. (b) As of December 31, 2020, corresponds a impairment of accounts receivable generated by the subsidiary Concessionaire Via Expresa Sur S.A. for S/55.8 million (Note 13(i)), as a consequence of the new estimates of the Company regarding the recovery of the investment it maintains in the project, this project concession contract has been suspended by mutual agreement with the Municipality of Lima since June; impairment accounted in CAM Holding S.P.A. for S/12.5 million for claims accepted against the guarantee account (Note 13), and impairment of accounts receivable generated by the subsidiary Concar S.A.C. for S/33.8 million to the Regional Government of Cusco (Note 10); other minor for S/0.5 million from other accounts receivable (Note 13) and S/0.1 million from trade accounts receivable (Note 10) (as of December 31, 2019 corresponds to a provision for impairment of accounts receivable from GSP for S/276 million; the subsidiary Promotora Larco Mar SA recognized an impairment in its assets in progress for S/18.2 million; the subsidiary Cumbra Peru S.A. recognized an impairment of intangibles for S/35.4 million; the subsidiary Adexus recognized an impairment of Intangibles for S/10.1 million).

Tax Situation (Tables)

Tax Situation (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Income Tax Expense	c) The income tax expense shown in the consolidated statement of income comprises: 2018 2019 2020 Current income tax 151,039 114,240 53,134 Deferred income tax (Note 24) (26,938 ) 189,131 5,310 124,101 303,371 58,444 (-) Discontinued Operations (13,108 ) — — Income tax expense 110,993 303,371 58,444
Summary of Weighted-Average Income Tax Rate Applicable To Pre-tax Income	d) The Corporation’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: 2018 2019 2020 Profit (loss) before income tax 124,005 (535,271 ) (131,900 ) Income tax by applying local applicable tax rates on profit generated in the respective countries 37,823 (157,744 ) (39,719 ) Tax effect on: - Reversal of deferred income tax asset — 174,716 7,950 - Non-recoverable — 85,301 19,794 - Non-deductible 70,411 84,620 49,580 - Unrecognized deferred income tax asset 8,592 82,424 24,930 - Change in prior years estimations 3,235 36,529 2,213 - Provision of tax contingencies — 7,079 (3,421 ) - Adjustment for changes in rates of income tax 1,524 622 (240 ) - Non-taxable (1,691 ) (1,195 ) (22 ) - Equity method (profit) loss (1,094 ) (64 ) (227 ) - Others (7,807 ) (8,917 ) (2,394 ) Income tax 110,993 303,371 58,444
Summary of Weighted Average Pre-tax Profit or Loss and Applicable Income Tax Rate	Country Local Tax Rates Profit before Income Tax Income Tax (A) (B) (A)*(B) 2018 Peru 29.50 % 151,627 44,730 Peru - Norvial S.A. 27.00 % 21,104 5,698 Peru - Tren Urbano de Lima S.A. 30.00 % 125,136 37,541 Peru -Via Expresa Sur S.A. 30.00 % 2,951 885 Peru - UNNA ENERGIA S.A. 29.00 % 35,421 10,272 Chile 27.00 % (30,710 ) (8,292 ) Colombia 37.00 % 11,851 4,385 Colombia 33.00 % 1,984 655 Bolivia 25.00 % (137 ) (34 ) Unrealized gains (195,222 ) (58,017 ) 124,005 37,823 2019 Peru 29.50 % (1,612,192 ) (475,597 ) Peru - Norvial S.A. 27.00 % 24,066 6,498 Peru - Tren Urbano de Lima S.A. 30.00 % 121,080 36,324 Peru - Via Expresa Sur S.A. 30.00 % (17,752 ) (5,326 ) Peru - UNNA ENERGIA S.A. 29.00 % 35,421 10,272 Chile 27.00 % (96,360 ) (26,017 ) Colombia 33.00 % (11,824 ) (3,902 ) Bolivia 25.00 % 681 170 Unrealized gains 0.00 % 1,021,609 299,834 (535,271 ) (157,744 ) 2020 Peru 29.50 % (132,192 ) (38,997 ) Peru - Norvial S.A. 27.00 % (2,029 ) (548 ) Peru - Tren Urbano de Lima S.A. 30.00 % 87,521 26,256 Peru - Via Expresa Sur S.A. 30.00 % (53,697 ) (16,109 ) Peru - UNNA ENERGIA S.A. 29.00 % (1,930 ) (540 ) Chile 27.00 % (15,282 ) (4,126 ) Colombia 32.00 % (11,178 ) (3,577 ) Bolivia 25.00 % (13 ) (3 ) Unrealized gains (3,100 ) (2,075 ) (131,900 ) (38,379 )

Other Comprehensive Income (Tab

Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Accumulated Other Comprehensive Income Loss	The analysis of this account is reflected below: Cash flow Foreign Increase in assets as held for sale Exchange in foreign Total As of January 1, 2018 475 (69,320 ) 7,461 (1,962 ) (63,346 ) (Debit) 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 ) As of December 31, 2018 588 (62,390 ) 7,461 (9,954 ) (64,295 ) (Debit) credit for the year 8 (6,892 ) — — (6,884 ) Tax effects (2 ) — — — (2 ) Other comprehensive loss of the year 6 (6,892 ) — — (6,886 ) As of December 31, 2019 594 (69,282 ) 7,461 (9,954 ) (71,181 ) (Debit) credit for the year (594 ) 8,158 — 708 8,272 Other comprehensive income of the year (594 ) 8,158 — 708 8,272 As of December 31, 2020 — (61,124 ) 7,461 (9,246 ) (62,909 )
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: 2018 2019 2020 Controlling interest (949 ) (6,886 ) 8,272 Non-controlling (1,346 ) (1,734 ) 114 Adjustment for actuarial gains and losses, net of tax 16,589 — — Total value in OCI 14,294 (8,620 ) 8,386

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Basic Earnings Per Share	The basic loss per common share is as follows: 2018 2019 2020 Loss attributable to owners of the Company during the year (83,188 ) (884,721 ) (217,871 ) Weighted average number of shares in issue at S/1.00 each, at December 31, 665,835,490 822,213,119 871,917,855 Basic loss per share (in S/) ( *) (0.125 ) (1.076 ) (0.250 ) 2018 2019 2020 Loss from continuing operations attributable to owners of the Company during the year (73,506 ) (884,721 ) (217,871 ) Weighted average number of shares in issue at S/1.00 each, at December 31, 665,835,490 822,213,119 871,917,855 Basic loss per share (in S/) ( *) (0.110 ) (1.076 ) (0.250 ) (*) The Corporation does not have common shares with dilutive effects As of December 31, 2018, 2019 and 2020.

Transactions with Non-Control_2

Transactions with Non-Controlling Interests (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Contributions of Non-controlling Shareholders	Corresponds to the contributions and returns made by the partners of the subsidiary Viva Negocio Inmobiliario S.A. for the realization of real estate projects. As of December 31, the balances include: 2018 2019 2020 Contributions received 3,399 152 18 Returns of contributions (87,841 ) (33,148 ) (15,743 ) (84,442 ) (32,996 ) (15,725 ) Plus: Contributions from other subsidiaries 15,120 — — Decrease in equity of non controlling parties (69,322 ) (32,996 ) (15,725 )

General Information - Additiona

General Information - Additional Information (Detail) S/ in Thousands, $ in Millions	Feb. 11, 2020PEN (S/)	Dec. 31, 2020PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2019PEN (S/)	Dec. 31, 2018PEN (S/)	Dec. 31, 2020USD ($)
General Information [Line Items]
Payments to secure trust contingent obligations		S/ 72,000	$ 20
Maximum eventual liability		469,700				$ 129.6
Present value of trust liability		216,000				59.6
Maximum Exposure to Civil Reparation		9,600				$ 2.6
Goodwill impaired		S/ 0		S/ 33,089	S/ 0
Date of modifications of company name		Feb. 4, 2021	Feb. 4, 2021
Description of modification of company's name		The General Shareholder’s Meeting on November 2, 2020 approved the modification of the Company’s name from Graña y Montero S.A.A. to AENZA S.A.A., which is effective as of February 4, 2021.	The General Shareholder’s Meeting on November 2, 2020 approved the modification of the Company’s name from Graña y Montero S.A.A. to AENZA S.A.A., which is effective as of February 4, 2021.
Fines And Penalties	S/ 103,400
Estimated Fines And Penalties	S/ 39,000
Covid 19 [member]
General Information [Line Items]
Percentage of decrease in revenue		25.00%	25.00%
Goodwill impaired		S/ 0

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) S/ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Account Balance Reclassified			S/ 27,800
Viva GyM S.A. [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Estimated fair value	S/ 51,310	$ 14,160	S/ 62,600	$ 18,700
Morelco S.A.S. [member]
Basis Of Presentation And Summary Of Significant Accounting Policies [line items]
Put option period	10 years	10 years
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%
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	5 years	5 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	50 years	50 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, 2020
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	2 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	50 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 reclassification of consolidated statement of financial position (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalent	S/ 900,168	S/ 950,701	S/ 807,214
Trade accounts receivable, Current	703,167	914,204
Current, Work in Progress, net	186,433	49,457
Accounts receivable from related parties	27,338	36,658
Other accounts receivable	433,531	454,474
Inventories	552,000	555,401
Prepaid expenses	22,972	16,478
Current assets before non-current assets classified as held for sale	2,825,609	2,977,373
Non-current assets as held for sale		2,398
Total current assets	2,825,609	2,979,771
Non-current assets
Trade accounts receivable, net	730,666	779,609
Long-term work in progress, net		23,117
Accounts receivable from related parties	620,071	574,723
Prepaid expenses	22,264	27,934
Other long-term accounts receivable	328,223	273,432
Investments in associates and joint ventures	35,516	37,035
Investment property	26,073	28,326
Property, plant and equipment, net	405,469	463,990	503,584	S/ 865,735
Intangible assets	791,990	854,227	868,050	S/ 940,070
Right-of-use assets	64,518	90,581
Deferred income tax asset	262,165	271,719
Total non-current assets	3,286,955	3,424,693	4,310,507
Total assets	6,112,564	6,404,464
Current liabilities
Borrowings	452,884	481,529
Bonds	58,446	44,737
Trade accounts payable	1,097,167	1,159,075
Accounts payable to related parties	43,818	38,916
Current income tax	34,494	51,169
Other accounts payable	718,406	669,674
Provisions	92,757	113,483
Total current liabilities	2,497,972	2,558,583
Non-current liabilities
Borrowings	445,436	409,066
Bond	874,313	879,305
Trade accounts payable	40,502	34,814
Other accounts payable	183,232	296,290
Payables related parties, not current	36,297	22,583
Provisions	336,609	214,952
Derivative financial instruments		52
Deferred income tax liabilities	102,907	112,734
Total non-current liabilities	2,019,296	1,969,796
Total liabilities	4,517,268	4,528,379
Equity
Capital	871,918	871,918
Legal reserve	132,011	132,011
Voluntary reserve	29,974	29,974
Share Premium	1,131,574	1,132,179
Other reserves	(169,234)	(177,506)
Retained earnings	(728,637)	(510,766)
Equity attributable to controlling interest in the Company	1,267,606	1,477,810
Non controlling interests	327,690	398,275
Total equity	1,595,296	1,876,085	S/ 2,489,931
Total liabilities and equity	S/ 6,112,564	6,404,464
Audited [member]
Current assets
Cash and cash equivalent		948,978
Trade accounts receivable, Current		821,737
Current, Work in Progress, net		49,457
Accounts receivable from related parties		36,658
Other accounts receivable		444,500
Inventories		552,573
Prepaid expenses		11,348
Current assets before non-current assets classified as held for sale		2,865,251
Non-current assets as held for sale		205,418
Total current assets		3,070,669
Non-current assets
Trade accounts receivable, net		753,202
Long-term work in progress, net		23,117
Accounts receivable from related parties		546,941
Prepaid expenses		27,934
Other long-term accounts receivable		300,323
Investments in associates and joint ventures		37,035
Investment property		28,326
Property, plant and equipment, net		443,870
Intangible assets		853,315
Right-of-use assets		78,813
Deferred income tax asset		240,919
Total non-current assets		3,333,795
Total assets		6,404,464
Current liabilities
Borrowings		454,260
Bonds		44,737
Trade accounts payable		1,136,121
Accounts payable to related parties		38,916
Current income tax		47,999
Other accounts payable		635,305
Provisions		113,483
Total current liabilities		2,470,821
Non-current liabilities as held for sale		210,025
Total current liabilities		2,680,846
Non-current liabilities
Borrowings		344,806
Bond		879,305
Other accounts payable		273,101
Payables related parties, not current		22,583
Provisions		214,952
Derivative financial instruments		52
Deferred income tax liabilities		112,734
Total non-current liabilities		1,847,533
Total liabilities		4,528,379
Equity
Capital		871,918
Legal reserve		132,011
Voluntary reserve		29,974
Share Premium		1,132,179
Other reserves		(177,506)
Retained earnings		(510,766)
Equity attributable to controlling interest in the Company		1,477,810
Non controlling interests		398,275
Total equity		1,876,085
Total liabilities and equity		6,404,464
Reclassified [member]
Non-current assets
Accounts receivable from related parties		27,782
Other long-term accounts receivable		(27,782)
Adexus [member]
Current assets
Cash and cash equivalent		1,723
Trade accounts receivable, Current		92,467
Other accounts receivable		9,974
Inventories		2,828
Prepaid expenses		5,130
Current assets before non-current assets classified as held for sale		112,122
Non-current assets as held for sale		203,020
Total current assets		90,898
Non-current assets
Trade accounts receivable, net		26,407
Other long-term accounts receivable		891
Property, plant and equipment, net		20,120
Intangible assets		912
Right-of-use assets		11,768
Deferred income tax asset		30,800
Total non-current assets		90,898
Current liabilities
Borrowings		27,269
Trade accounts payable		22,954
Current income tax		3,170
Other accounts payable		34,369
Total current liabilities		87,762
Non-current liabilities as held for sale		210,025
Total current liabilities		122,263
Non-current liabilities
Borrowings		64,260
Trade accounts payable		34,814
Other accounts payable		23,189
Total non-current liabilities		122,263
As restated [member]
Current assets
Cash and cash equivalent		950,701
Trade accounts receivable, Current		914,204
Current, Work in Progress, net		49,457
Accounts receivable from related parties		36,658
Other accounts receivable		454,474
Inventories		555,401
Prepaid expenses		16,478
Current assets before non-current assets classified as held for sale		2,977,373
Non-current assets as held for sale		2,398
Total current assets		2,979,771
Non-current assets
Trade accounts receivable, net		779,609
Long-term work in progress, net		23,117
Accounts receivable from related parties		574,723
Prepaid expenses		27,934
Other long-term accounts receivable		273,432
Investments in associates and joint ventures		37,035
Investment property		28,326
Property, plant and equipment, net		463,990
Intangible assets		854,227
Right-of-use assets		90,581
Deferred income tax asset		271,719
Total non-current assets		3,424,693
Total assets		6,404,464
Current liabilities
Borrowings		481,529
Bonds		44,737
Trade accounts payable		1,159,075
Accounts payable to related parties		38,916
Current income tax		51,169
Other accounts payable		669,674
Provisions		113,483
Total current liabilities		2,558,583
Total current liabilities		2,558,583
Non-current liabilities
Borrowings		409,066
Bond		879,305
Trade accounts payable		34,814
Other accounts payable		296,290
Payables related parties, not current		22,583
Provisions		214,952
Derivative financial instruments		52
Deferred income tax liabilities		112,734
Total non-current liabilities		1,969,796
Total liabilities		4,528,379
Equity
Capital		871,918
Legal reserve		132,011
Voluntary reserve		29,974
Share Premium		1,132,179
Other reserves		(177,506)
Retained earnings		(510,766)
Equity attributable to controlling interest in the Company		1,477,810
Non controlling interests		398,275
Total equity		1,876,085
Total liabilities and equity		S/ 6,404,464

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Summary of Restatement of Statement of Income (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Restatement [line items]
Revenues	S/ 3,314,029	S/ 4,337,861	S/ 4,202,398
Gross profit	320,608	450,437	713,970
Administrative expenses	(152,909)	(248,652)	(311,163)
Other (expenses) income, net	(182,846)	(339,494)	(65,854)
Loss from the sale of investments			(7)
Operating (loss) profit	(15,147)	(137,709)	336,946
Financial expenses	(156,943)	(253,134)	(260,768)
Financial income	39,420	74,346	51,536
Share of the profit or loss in associates and joint ventures	770	(218,774)	(3,709)
Profit (loss) before income tax	(131,900)	(535,271)	124,005
Income tax expense	(58,444)	(303,371)	(110,993)
Profit (loss) from continuing operations	(190,344)	(838,642)	13,012
Profit (loss) from discontinued operations			44,403
Profit of the year	(190,344)	(838,642)	57,415
Revenues from construction activities	1,815,671	2,411,880	1,961,100
Revenues from services provided	1,055,423	1,254,059	1,089,315
Revenue from real estate and sale of goods	442,935	671,922	1,151,983
Cost of sales of construction services	1,716,309	2,351,563	1,921,112
Cost of sales of services	929,206	1,035,251	906,953
Cost of real estate and goods sold	347,906	500,610	660,363
Profit (loss), attributable to [abstract]
Owners of the Company	(217,871)	(884,721)	(83,188)
Non-controlling interest	27,527	46,079	140,603
Cost of sales	S/ (2,993,421)	(3,887,424)	(3,488,428)
Previously stated [member]
Disclosure Of Restatement [line items]
Revenues		4,085,004	3,899,462
Gross profit		441,763	674,489
Administrative expenses		(213,908)	(278,433)
Other (expenses) income, net		(326,754)	(61,335)
Loss from the sale of investments			(7)
Operating (loss) profit		(98,899)	334,714
Financial expenses		(231,709)	(247,982)
Financial income		74,656	50,925
Share of the profit or loss in associates and joint ventures		(218,774)	(3,709)
Profit (loss) before income tax		(474,726)	133,948
Income tax expense		(319,957)	(113,318)
Profit (loss) from continuing operations		(794,683)	20,630
Profit (loss) from discontinued operations		(43,959)	36,785
Profit of the year		(838,642)	57,415
Revenues from construction activities		2,411,880	1,961,100
Revenues from services provided		1,089,465	1,003,623
Revenue from real estate and sale of goods		583,659	934,739
Cost of sales of construction services		(2,351,563)	(1,921,112)
Cost of sales of services		(866,326)	(741,172)
Cost of real estate and goods sold		(425,352)	(562,689)
Profit (loss), attributable to [abstract]
Owners of the Company		(884,721)	11,336
Non-controlling interest		46,079	46,079
Profit (loss) for the year		(838,642)	57,415
Cost of sales		(3,643,241)	(3,224,973)
Adexus [Member]
Disclosure Of Restatement [line items]
Revenues		252,857	302,936
Gross profit		8,674	39,481
Administrative expenses		(34,744)	(32,730)
Other (expenses) income, net		(12,740)	(4,519)
Loss from the sale of investments			0
Operating (loss) profit		(38,810)	2,232
Financial expenses		(21,425)	(12,786)
Financial income		310	611
Share of the profit or loss in associates and joint ventures		0	0
Profit (loss) before income tax		(60,545)	(9,943)
Income tax expense		16,586	2,325
Profit (loss) from continuing operations		(43,959)	(7,618)
Profit (loss) from discontinued operations		43,959	7,618
Profit of the year		0	0
Revenues from services provided		164,594	85,692
Revenue from real estate and sale of goods		88,263	217,244
Cost of sales of services		(168,925)	(165,781)
Cost of real estate and goods sold		(75,258)	(97,674)
Profit (loss), attributable to [abstract]
Owners of the Company			(94,524)
Non-controlling interest			94,524
Cost of sales		(244,183)	(263,455)
As restated [member]
Disclosure Of Restatement [line items]
Revenues		4,337,861
Gross profit		450,437	713,970
Administrative expenses		(248,652)	(311,163)
Other (expenses) income, net		(339,494)	(65,854)
Loss from the sale of investments			(7)
Operating (loss) profit		(137,709)	336,946
Financial expenses		(253,134)	(260,768)
Financial income		74,346	51,536
Share of the profit or loss in associates and joint ventures		(218,774)	(3,709)
Profit (loss) before income tax		(535,271)	124,005
Income tax expense		(303,371)	(110,993)
Profit (loss) from continuing operations		(838,642)	13,012
Profit (loss) from discontinued operations		0	44,403
Profit of the year		(838,642)	57,415
Revenues from construction activities		2,411,880	1,961,100
Revenues from services provided		1,254,059	1,089,315
Revenue from real estate and sale of goods		671,922	1,151,983
Cost of sales of construction services		(2,351,563)	(1,921,112)
Cost of sales of services		(1,035,251)	(906,953)
Cost of real estate and goods sold		(500,610)	(660,363)
Profit (loss), attributable to [abstract]
Owners of the Company		(884,721)	(83,188)
Non-controlling interest		46,079	140,603
Profit (loss) for the year		(838,642)	57,415
Cost of sales		S/ (3,887,424)	S/ (3,488,428)

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, 2020PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2020CLP ($)	Dec. 31, 2020COP ($)	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2019CLP ($)	Dec. 31, 2019COP ($)
Disclosure Of Financial Risk Management [line items]
Liabilities	S/ 1,831,079				S/ 1,814,637
Foreign exchange risk [member]
Disclosure Of Financial Risk Management [line items]
Assets	2,125,400	$ 586,479	$ 40,869,086	$ 113,350,078	2,868,128	$ 864,675	$ 53,383,866	$ 187,119,204
Liabilities	S/ 1,165,475	$ 321,599	$ 74,151,415	$ 54,581,654	S/ 1,754,630	$ 528,981	$ 65,260,543	$ 76,446,723

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Financial Risk Management [line items]
Gain	S/ 426,850	S/ 392,942	S/ 383,085
Loss	S/ (432,652)	S/ (425,782)	S/ (406,789)

Financial Risk Management - Add

Financial Risk Management - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2020PEN (S/)	Dec. 31, 2019PEN (S/)	Dec. 31, 2018PEN (S/)	Dec. 31, 2021CLP ($)	Dec. 31, 2020COP ($)	Dec. 31, 2020soles
Disclosure Of Financial Risk Management [line items]
Percentage of debt at fixed rate	62.30%	(61.80%)
Percentage of debt at variable rate	37.70%	38.20%
Increase / decrease in libor plus spread rate		5.00%
Increase / decrease in pretax profit		S/ 10,000
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/ 100,000	700,000	S/ 500,000
Foreign currency translation adjustments	S/ 8,300,000	S/ 8,200,000	S/ 5,700,000
Closing foreign exchange rate				711,240	3,432,500	3,624
Valor Adquisitivo Constante [member]
Disclosure Of Financial Risk Management [line items]
Percentage of debt at fixed rate plus inflation rate	37.50%	37.70%
Percentage of debt at variable rate plus inflation rate	0.20%	0.50%

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, 2020PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2020CLP ($)	Dec. 31, 2020COP ($)	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2019CLP ($)	Dec. 31, 2019COP ($)
Disclosure Of Financial Risk Management [line items]
Liabilities	S/ 1,831,079				S/ 1,814,637
Foreign exchange risk [member]
Disclosure Of Financial Risk Management [line items]
Assets	2,125,400	$ 586,479	$ 40,869,086	$ 113,350,078	2,868,128	$ 864,675	$ 53,383,866	$ 187,119,204
Liabilities	S/ 1,165,475	$ 321,599	$ 74,151,415	$ 54,581,654	S/ 1,754,630	$ 528,981	$ 65,260,543	$ 76,446,723

Financial Risk Management - S_4

Financial Risk Management - Schedule of Undiscounted Cash Flows of Financial Liabilities (Detail) S/ in Thousands	Dec. 31, 2020PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)
Disclosure Of Undiscounted Cash Flows Financial Liabilities [line items]
Lease liability for right-of-use asset	S/ 72,726		S/ 92,870
Bonds	932,759		924,042
Accounts payables to related parties	43,818		38,916
Other accounts payables (except non-financial liabilities) | $		$ 54,470		$ 100,394
Liquidity risk [member]
Disclosure Of Undiscounted Cash Flows Financial Liabilities [line items]
Other financial liabilities (except for finance leases)	838,852		884,559
Finance leases	60,572		28,315
Lease liability for right-of-use asset	87,698		115,957
Bonds	1,663,225		1,709,627
Trade accounts payables (except non-financial liabilities)	1,041,972		1,024,388
Accounts payables to related parties	80,115		61,499
Other accounts payables (except non-financial liabilities)	405,543		442,895
Other non-financial liabilities			52
Derivative financial liabilities undiscounted cash flows	4,177,977		4,267,292
Liquidity risk [member] | Up to 1 year [member]
Disclosure Of Undiscounted Cash Flows Financial Liabilities [line items]
Other financial liabilities (except for finance leases)	433,318		501,864
Finance leases	16,287		11,438
Lease liability for right-of-use asset	24,714		31,036
Bonds	137,090		115,690
Trade accounts payables (except non-financial liabilities)	1,001,470		989,574
Accounts payables to related parties	43,818		38,916
Other accounts payables (except non-financial liabilities)	288,037		220,602
Derivative financial liabilities undiscounted cash flows	1,944,734		1,909,120
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)	183,796		147,473
Finance leases	14,919		3,531
Lease liability for right-of-use asset	32,006		40,808
Bonds	168,673		157,516
Trade accounts payables (except non-financial liabilities)	40,502
Accounts payables to related parties	35,461		21,747
Other accounts payables (except non-financial liabilities)	2,185		2,505
Other non-financial liabilities			52
Derivative financial liabilities undiscounted cash flows	477,542		373,632
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)	197,785		235,222
Finance leases	20,851		13,346
Lease liability for right-of-use asset	19,847		32,562
Bonds	385,919		358,461
Trade accounts payables (except non-financial liabilities)			34,814
Other accounts payables (except non-financial liabilities)	115,321		219,788
Derivative financial liabilities undiscounted cash flows	739,723		894,193
Liquidity risk [member] | Over 5 years [member]
Disclosure Of Undiscounted Cash Flows Financial Liabilities [line items]
Other financial liabilities (except for finance leases)	23,953
Finance leases	8,515
Lease liability for right-of-use asset	11,131		11,551
Bonds	971,543		1,077,960
Accounts payables to related parties	836		836
Derivative financial liabilities undiscounted cash flows	S/ 1,015,978		S/ 1,090,347

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of Gearing Ratio [abstract]
Total financial liabilities and bonds	S/ 1,831,079	S/ 1,814,637
Less: Cash and cash equivalent	(900,168)	(950,701)	S/ (807,214)
Net debt	930,911	863,936
Total equity	1,595,296	1,876,085	S/ 2,489,931
Total capital	S/ 2,526,207	S/ 2,740,021
Gearing ratio	0.37%	0.32%

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, 2020	Dec. 31, 2019
Financial liabilities
Derivatives used for hedging	S/ 1,831,079	S/ 1,814,637
Level 2 of fair value hierarchy [member] | Derivatives used for hedging [member]
Financial liabilities
Derivatives used for hedging		S/ 52

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, 2020	Dec. 31, 2019
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	(8.30%)	(25.54%)
Effect of ten percent decrease in assumptions of discount rate on percentage of recoverable amount, percent	32.68%	(4.30%)
Effect of ten percent decrease in assumptions of terminal growth rate on percentage of recoverable amount, percent	11.58%	(16.31%)
Effect of ten percent increase in assumptions of gross margin on percentage of recoverable amount, percent	37.10%	(4.25%)
Effect of ten percent increase in assumptions of discount rate on percentage of recoverable amount, percent	0.53%	(23.09%)
Effect of ten percent increase in assumptions of terminal growth rate on percentage of recoverable amount, percent	17.44%	(13.38%)
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	41.81%	35.63%
Effect of ten percent decrease in assumptions of discount rate on percentage of recoverable amount, percent	52.32%	48.89%
Effect of ten percent decrease in assumptions of terminal growth rate on percentage of recoverable amount, percent	46.83%	42.36%
Effect of ten percent increase in assumptions of gross margin on percentage of recoverable amount, percent	55.60%	52.97%
Effect of ten percent increase in assumptions of discount rate on percentage of recoverable amount, percent	45.23%	39.92%
Effect of ten percent increase in assumptions of terminal growth rate on percentage of recoverable amount, percent	50.65%	46.32%
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	59.65%	22.14%
Effect of ten percent increase in assumptions of revenue growth rate on percentage of recoverable amount, percent	123.51%	60.11%
Effect of ten percent decrease in assumptions of discount rate on percentage of recoverable amount, percent	124.29%	63.02%
Effect of ten percent decrease in assumptions of terminal growth rate on percentage of recoverable amount, percent	86.47%	37.49%
Effect of ten percent increase in assumptions of discount rate on percentage of recoverable amount, percent	66.82%	23.56%
Effect of ten percent increase in assumptions of terminal growth rate on percentage of recoverable amount, percent	97.09%	44.02%
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	(1.04%)	110.69%
Effect of ten percent increase in assumptions of revenue growth rate on percentage of recoverable amount, percent	2.79%	72.38%
Effect of ten percent decrease in assumptions of discount rate on percentage of recoverable amount, percent	(6.56%)	78.72%
Effect of ten percent decrease in assumptions of terminal growth rate on percentage of recoverable amount, percent	(9.14%)	88.07%
Effect of ten percent increase in assumptions of discount rate on percentage of recoverable amount, percent	9.95%	106.64%
Effect of ten percent increase in assumptions of terminal growth rate on percentage of recoverable amount, percent	11.05%	95.20%

Critical Accounting Estimates_4

Critical Accounting Estimates and Judgments - Additional Information (Detail)	Apr. 30, 2015PEN (S/)	Dec. 31, 2020PEN (S/)bblWellApartment	Dec. 31, 2019PEN (S/)Well	Dec. 31, 2018PEN (S/)
Disclosure of critical accounting estimates and judgments [line items]
Maximum exposure to tax contingencies		S/ 147,700,000
Percentage of increase/ decrease in Group's gross margins considered for sensitivity analysis			10.00%
Pre-tax discount rate used for present value calculation, bond rate period description		Peruvian sovereign bonds in soles and dollars between 3, 5 and 30 years
Period to initiate legal actions		8 years
Recovery percent of legal action amount		50.00%
Impairment provision for Goodwill		S/ 0	S/ 33,089,000	S/ 0
Number Of Lots | Apartment		4
Estimated Future Recoverable Value For Crude Oil Measured With Value In Use Approach		S/ 783,800,000
Estimated Future Recoverable Value For Crude Oil Measured With Value In Use Approach Exceeds Its Carrying Amount		361,000,000
Impairment Recovery of Assets		S/ 0
Description Of Information About Changes in Projected Future Quoted Oil And Gas Prices And Changes in Discount Rates Considered in Sensitivity Analysis		Changes in the discount rate: If the discount rate used by management were to increase by 10%.	Changes in projected future prices based on information available in the market at a date close to the date of approval of the consolidated financial statements by the Board of Directors. This assumption has considered a decrease in quoted oil and gas prices at December 31, 2019 by 10%.
Description Of Information About Volatility Of Prices And Discount Rates Considered IN Sensitivity Analysis		Assuming that prices had been reduced by 10%, and the discount rate had been increased by 10%, this would have resulted in a negative variation in the Company’s value in use of 29.2%.
Uncertainty In Projected Cash Recoverable value For Oil Still Exceeds Its Carrying Amount		S/ 194,000,000
License Agreemnts for Block Three And Four [Member]
Disclosure of critical accounting estimates and judgments [line items]
Cash flows for recoginition of assets used in exploitation of hydrocarbons	S/ 35,700,000
Weighted Average Cost of Capital Rate [Member]
Disclosure of critical accounting estimates and judgments [line items]
Discount Rate Of Lots		11.09%
Block one [member]
Disclosure of critical accounting estimates and judgments [line items]
Pre-tax discount rate used for present value calculation		0.17%	1.58%
Block five [member]
Disclosure of critical accounting estimates and judgments [line items]
Pre-tax discount rate used for present value calculation		1.149%	1.66%
Block III [member]
Disclosure of critical accounting estimates and judgments [line items]
Pre-tax discount rate used for present value calculation		1.55%	2.33%
Block IV [member]
Disclosure of critical accounting estimates and judgments [line items]
Pre-tax discount rate used for present value calculation		5.65%	2.33%
Block One Dollars [Member]
Disclosure of critical accounting estimates and judgments [line items]
Pre-tax discount rate used for present value calculation		0.36%
Block One Soles [Member]
Disclosure of critical accounting estimates and judgments [line items]
Pre-tax discount rate used for present value calculation		1.95%
Other property, plant and equipment [member] | Weighted Average Cost of Capital Rate [Member]
Disclosure of critical accounting estimates and judgments [line items]
Discount Rate Of Lots		10.17%
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]
Disclosure of critical accounting estimates and judgments [line items]
Long Term Estimated Future Projected And Forecast Prices for Crude Oil In The Market | bbl		57.50
Long Term Estimated Future Projected And Forecast Reference Prices for Crude Oil In The Market | bbl		57.50
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]
Disclosure of critical accounting estimates and judgments [line items]
Long Term Estimated Future Projected And Forecast Prices for Crude Oil In The Market | bbl		100.25
Long Term Estimated Future Projected And Forecast Reference Prices for Crude Oil In The Market | bbl		98.68
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		193	189
Present value of estimated provision for closure of wells		S/ 52,900,000	S/ 50,100,000

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Sensitivity Analysis [line items]
Sales	S/ 1,815,671	S/ 2,411,880	S/ 1,961,100
Gross profit	320,608	450,437	713,970
Profit loss before tax	(131,900)	(535,271)	124,005
Sensitivity analysis [member]
Disclosure Of Sensitivity Analysis [line items]
Sales	1,815,671	2,411,880	1,961,100
Gross profit	S/ 99,362	S/ 60,317	S/ 32,685
Percentage of gross profit	5.47%	2.50%	1.67%
Percentage of gross profit, Plus 10%	6.02%	2.75%	1.84%
Increase in profit before income tax	S/ 9,941	S/ 6,010	S/ 3,399
Profit loss before tax	S/ 109,303	S/ 66,327	S/ 36,084
Profit loss before tax, Less 10%	4.92%	2.25%	1.50%
Decrease in profit before income tax	S/ (9,941)	S/ (6,010)	S/ (3,399)
Profit loss before tax on ten percentage decrease in gross margin	S/ 89,421	S/ 54,307	S/ 29,286

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, 2020
Engineering and Construction [member] | Cumbra Peru S.A [member]
Disclosure of subsidiaries [line items]
Name	Cumbra Peru 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] | Cumbra Ingenieria S.A. [member]
Disclosure of subsidiaries [line items]
Name	Cumbra Ingenieria 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] | UNNA Energia S.A. [member]
Disclosure of subsidiaries [line items]
Name	UNNA Energia 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.C. [member]
Disclosure of subsidiaries [line items]
Name	Concar S.A.C.
Country	Peru
Economic activity	Highway and roads concessions operation and maintenance.
Infrastructure [member] | Tren Urbano de Lima S.A.[member]
Disclosure of subsidiaries [line items]
Name	Tren Urbano de Lima 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 Negocio Inmobiliario S.A. [Member]
Disclosure of subsidiaries [line items]
Name	Viva Negocio Inmobiliario 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 Corporation’s companies.
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.
Parent company operation [member] | Agenera S.A.C. [member]
Disclosure of subsidiaries [line items]
Name	Agenera S.A.C.
Country	Perú
Economic activity	Activities related to the generation, cogeneration, transmission, import, export and distribution of electrical energy.

Interests in Other Entities -_2

Interests in Other Entities - Summary of Group's Subsidiaries and Related Interests (Detail)	1 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Viva Negocio Inmobiliario S.A. [Member]
Disclosure of subsidiaries [line items]
Percentage of common shares held by Subsidiaries (%)	43.30%
Engineering and Construction [member] | Cumbra Peru S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)		98.90%	98.87%
Percentage of common shares held by the Group (%)		98.90%	98.87%
Percentage of common shares held by non-controlling interests (%)		1.10%	1.13%
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%	100.00%
Percentage of common shares held by the Group (%)		100.00%	100.00%
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] | Cumbra Ingenieria 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%	100.00%
Percentage of common shares held by the Group (%)		100.00%	100.00%
Engineering and Construction [member] | Gm Ingenieria y Construccin de CV [member]
Disclosure of subsidiaries [line items]
Percentage of common shares held by Subsidiaries (%)		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%
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%	98.57%
Percentage of common shares held by the Group (%)		98.57%	98.57%
Percentage of common shares held by non-controlling interests (%)		1.43%	1.43%
Infrastructure [member] | UNNA ENERGIA 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.C. [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%
Infrastructure [member] | Tren Urbano de Lima 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%	100.00%
Percentage of common shares held by the Group (%)		100.00%	100.00%
Infrastructure [member] | Norvial S.A. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)		18.20%	18.20%
Percentage of common shares held by Subsidiaries (%)		48.80%	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] | Concesion 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%	0.04%
Percentage of common shares held by the Group (%)		100.00%	100.00%
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 Negocio Inmobiliario S.A. [Member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)		56.22%	56.22%
Percentage of common shares held by Subsidiaries (%)		43.32%	43.32%
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. [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)		100.00%
Percentage of common shares held by the Group (%)		100.00%
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%	1.00%
Percentage of common shares held by Subsidiaries (%)		99.00%	99.00%
Percentage of common shares held by the Group (%)		100.00%	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%	100.00%
Percentage of common shares held by the Group (%)		100.00%	100.00%

Interests in Other Entities - A

Interests in Other Entities - Additional Information (Detail) S/ in Millions	1 Months Ended
	Dec. 31, 2019PEN (S/)
Viva Negocio Inmobiliario S.A. [Member]
Disclosure of subsidiaries [line items]
Supplementary premium capitalize	S/ 65.3
Returns of contributions	S/ 82.3
Percentage of common shares held by Subsidiaries (%)	43.30%
Viva Negocio Inmobiliario S.A. [Member] | Previously stated [member]
Disclosure of subsidiaries [line items]
Percentage of common shares held by Subsidiaries (%)	36.10%
Cumbra Peru S.A [member]
Disclosure of subsidiaries [line items]
Percentage of common shares directly held by Parent (%)	56.20%
Capital increase for monetary contributions	S/ 146.1
Percentage of common shares held by the Group (%)	98.90%
Cumbra Peru 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 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, 2020	Dec. 31, 2019
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	S/ 327,690	S/ 398,275
Viva Negocio Inmobiliario SA And Subsidiaries [Member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	132,238	168,839
Cumbra Peru SA And Subsidiaries [Member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	51,798	61,569
Norvial S.A. [member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	57,941	63,031
UNNA ENERGIA S.A. [Member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	24,162	24,413
Tren Urbano De Lima S A [Member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	59,231	77,564
Promotora Larcomar S.A. [member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	3,022	3,058
Others [member]
Disclosure of Subsidiaries noncontrolling interests [line items]
Non controlling interests	S/ (702)	S/ (199)

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of summarized financial information [line items]
Assets	S/ 2,825,609	S/ 2,979,771
Liabilities	(2,497,972)	(2,558,583)
Assets	3,286,955	3,424,693	S/ 4,310,507
Liabilities	(2,019,296)	(1,969,796)
Revenue	3,314,029	4,337,861	4,202,398
Profit (loss) before income tax	(131,900)	(535,271)	124,005
Income tax expense	(58,444)	(303,371)	(110,993)
Profit (loss) for the year	(190,344)	(838,642)	57,415
Other comprehensive income	8,386	(8,620)	14,294
Total comprehensive income for the year	(181,958)	(847,262)	71,709
Net cash provided from operating activities	226,024	601,755	279,273
Net cash (applied to) provided from investing activities	(64,733)	(150,630)	143,929
Net cash (applied to) provided from financing activities	(225,637)	(287,216)	(299,923)
(Decrease) increase in cash and cash equivalents, net	(64,346)	163,909	123,279
Cash and cash equivalents at the beginning of the year	950,701	807,214
Cash and cash equivalents at the end of the year	900,168	950,701	807,214
Viva Negocio Inmobiliario SA And Subsidiaries [Member]
Disclosure of summarized financial information [line items]
Assets	541,703	591,402
Liabilities	(249,816)	(263,592)
Current net assets (liabilities)	291,887	327,810
Assets	120,223	121,529
Liabilities	(34,378)	(37,851)
Non-current net assets (liabilities)	85,845	83,678
Net assets	377,732	411,488
Revenue	182,439	264,401
Profit (loss) before income tax	17,816	30,729
Income tax expense	(2,854)	(7,000)
Profit (loss) for the year	14,962	23,729
Total comprehensive income for the year	14,962	23,729
Net cash provided from operating activities	84,770	28,791
Net cash (applied to) provided from investing activities	(473)	(2,613)
Net cash (applied to) provided from financing activities	(71,484)	(58,722)
(Decrease) increase in cash and cash equivalents, net	12,813	(32,544)
Cash and cash equivalents at the beginning of the year	60,718	93,262
Cash and cash equivalents at the end of the year	73,531	60,718	93,262
Cumbra Peru SA And Subsidiaries [Member]
Disclosure of summarized financial information [line items]
Assets	1,310,053	1,232,486
Liabilities	(1,687,355)	(1,491,747)
Current net assets (liabilities)	(337,302)	(259,261)
Assets	1,092,120	1,100,218
Liabilities	(439,253)	(486,924)
Non-current net assets (liabilities)	652,867	613,294
Net assets	275,565	354,033
Revenue	1,816,358	2,279,786
Profit (loss) before income tax	(76,669)	(116,081)
Income tax expense	(1,753)	(30,843)
Profit (loss) for the year	(78,422)	(146,924)
Other comprehensive income	7,368	(7,436)
Total comprehensive income for the year	(71,054)	(154,360)
Net cash provided from operating activities	1,400	(25,503)
Net cash (applied to) provided from investing activities	(8,835)	(20,173)
Net cash (applied to) provided from financing activities	26,550	209,515
(Decrease) increase in cash and cash equivalents, net	19,115	163,839
Cash and cash equivalents at the beginning of the year	336,467	172,628
Cash and cash equivalents at the end of the year	355,582	336,467	172,628
Norvial S.A. [member]
Disclosure of summarized financial information [line items]
Assets	72,462	84,889
Liabilities	(45,185)	(53,715)
Current net assets (liabilities)	27,277	31,174
Assets	403,280	442,186
Liabilities	(254,979)	(282,358)
Non-current net assets (liabilities)	148,301	159,828
Net assets	175,578	191,002
Revenue	134,149	272,679
Profit (loss) before income tax	(2,029)	24,067
Income tax expense	1,405	(6,815)
Profit (loss) for the year	(624)	17,252
Total comprehensive income for the year	(624)	17,252
Net cash provided from operating activities	36,942	12,514
Net cash (applied to) provided from investing activities	(12)	(33)
Net cash (applied to) provided from financing activities	(39,667)	(46,045)
(Decrease) increase in cash and cash equivalents, net	(2,737)	(33,564)
Cash and cash equivalents at the beginning of the year	66,286	99,850
Cash and cash equivalents at the end of the year	63,549	66,286	99,850
Tren Urbano De Lima S A [Member]
Disclosure of summarized financial information [line items]
Assets	367,610	449,180
Liabilities	(85,616)	(93,879)
Current net assets (liabilities)	281,994	355,301
Assets	635,836	623,033
Liabilities	(680,905)	(668,080)
Non-current net assets (liabilities)	(45,069)	(45,047)
Net assets	236,925	310,254
Revenue	345,258	397,853
Profit (loss) before income tax	87,522	121,079
Income tax expense	(26,681)	(39,634)
Profit (loss) for the year	60,841	81,445
Total comprehensive income for the year	60,841	81,445
Net cash provided from operating activities	52,055	379,882
Net cash (applied to) provided from investing activities	812	2,845
Net cash (applied to) provided from financing activities	(145,788)	(273,009)
(Decrease) increase in cash and cash equivalents, net	(92,921)	109,718
Cash and cash equivalents at the beginning of the year	300,896	191,178
Cash and cash equivalents at the end of the year	S/ 207,975	S/ 300,896	S/ 191,178

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, 2020PEN (S/)	Dec. 31, 2020USD ($)
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
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
Tren Urbano De Lima SA [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
Consideration	Collected 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 Av. Republica de Panama 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 and has been extended until June 2021. To date, the term of the Concession remains suspended by agreement between the parties pending agreement on the terms and conditions to approve the Early Termination of the Concession Contract by Mutual Agreement as provided in Clause 16.3 of the aforementioned Contract.
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, 2020	Dec. 31, 2019	Dec. 31, 2018
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%
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%
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%
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%
Consorcio GyM-OSSA [member]
Disclosure of joint operations [line items]
Percentage of interest	100.00%	50.00%
Consorcio GyM-Stracon [member]
Disclosure of joint operations [line items]
Percentage of interest	50.00%	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%
Consorcio para la Atencion y Mantenimiento de Ductos [member]
Disclosure of joint operations [line items]
Percentage of interest			40.00%
Consorcio Rio Mantaro [member]
Disclosure of joint operations [line items]
Percentage of interest		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%
Constructora Incolur DSD Limitada [member]
Disclosure of joint operations [line items]
Percentage of interest		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 Inti Punku [member]
Disclosure of joint operations [line items]
Percentage of interest	49.00%
Consorcio Pasco [member]
Disclosure of joint operations [line items]
Percentage of interest	1.00%	1.00%
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%	50.00%	100.00%
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 Obras Viales [member]
Disclosure of joint operations [line items]
Percentage of interest	99.00%	99.00%
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%	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%	30.00%
Consorcio Ribereo Chinchaycamac [member]
Disclosure of joint operations [line items]
Percentage of interest	40.00%	40.00%
Consorcio Supervisor GRH [member]
Disclosure of joint operations [line items]
Percentage of interest	64.00%
Consorcio Ecotec GMI [member]
Disclosure of joint operations [line items]
Percentage of interest	20.00%

Segment Reporting- Additional I

Segment Reporting- Additional Information (Detail)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Foreign countries [member]
Disclosure of operating segments [line items]
Percentage of revenues derived from foreign operations	24.00%	19.00%

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of operating segments [abstract]
Net profit (loss)	S/ (190,344)	S/ (838,642)	S/ 57,415
Financial income and expenses	117,523	178,787	209,232
Income tax	58,444	303,371	110,993
Depreciation and amortization	197,125	219,817	206,520
Initial EBITDA	182,748	(136,667)	584,160
Impairment of investments		261,924
Impairment of accounts receivables	102,148	332,862
Impairment of goodwill	0	33,089	0
Provisions: civil repair and legal litigartion	89,084	127,147	73,499
Provisions for labor claims	7,434
Impairment recovery		(40,094)
Adjusted EBITDA	S/ 381,414	S/ 578,261	S/ 657,659

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule Of Breakdown By Operating Segments [line items]
EBITDA	S/ 381,414	S/ 578,261	S/ 657,658
Engineering and Construction [member]
Schedule Of Breakdown By Operating Segments [line items]
EBITDA	55,766	51,147	44,003
Infrastructure [member]
Schedule Of Breakdown By Operating Segments [line items]
EBITDA	290,335	403,554	409,626
Real estate [member]
Schedule Of Breakdown By Operating Segments [line items]
EBITDA	32,555	56,821	240,991
Parent company operations [member]
Schedule Of Breakdown By Operating Segments [line items]
EBITDA	(93,931)	(417,954)	49,671
Elimination of intersegment amounts [member]
Schedule Of Breakdown By Operating Segments [line items]
EBITDA	S/ 96,689	S/ 484,693	S/ (86,632)

Segment Reporting - Summary of

Segment Reporting - Summary of Breakdown by Operating Segments (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 09, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule Of Breakdown By Operating Segments [line items]
Revenue					S/ 3,314,029	S/ 4,337,861	S/ 4,202,398
Parent company operations [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue					240,799	S/ 342,608	S/ 367,600
Annual Backlog Two Thousand Twenty [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue					4,820,424
Annual Backlog Two Thousand Twenty [member] | Elimination of intersegment amounts [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue					(440,152)
Annual Backlog Two Thousand Twenty [member] | Engineering and Construction [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue					3,091,072
Annual Backlog Two Thousand Twenty [member] | Infrastructure [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue					1,784,582
Annual Backlog Two Thousand Twenty [member] | Real estate [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue					S/ 218,598
Annual Backlog Two Thousand Twenty [member] | Parent company operations [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue				S/ 166,324
Annual Backlog Two Thousand Twenty One [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue			S/ 3,335,670
Annual Backlog Two Thousand Twenty One [member] | Elimination of intersegment amounts [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue			(145,950)
Annual Backlog Two Thousand Twenty One [member] | Engineering and Construction [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue			2,588,137
Annual Backlog Two Thousand Twenty One [member] | Infrastructure [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue			601,020
Annual Backlog Two Thousand Twenty One [member] | Real estate [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue			194,654
Annual Backlog Two Thousand Twenty One [member] | Parent company operations [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue			S/ 97,808
Annual Backlog Two Thousand Twenty Two [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue		S/ 1,023,134
Annual Backlog Two Thousand Twenty Two [member] | Elimination of intersegment amounts [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue		(146,968)
Annual Backlog Two Thousand Twenty Two [member] | Engineering and Construction [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue		502,935
Annual Backlog Two Thousand Twenty Two [member] | Infrastructure [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue		597,520
Annual Backlog Two Thousand Twenty Two [member] | Real estate [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue		23,944
Annual Backlog Two Thousand Twenty Two [member] | Parent company operations [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue		S/ 45,702
Annual Backlog Two Thousand Twenty Three Plus [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue	S/ 461,621
Annual Backlog Two Thousand Twenty Three Plus [member] | Elimination of intersegment amounts [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue	(147,235)
Annual Backlog Two Thousand Twenty Three Plus [member] | Infrastructure [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue	586,042
Annual Backlog Two Thousand Twenty Three Plus [member] | Parent company operations [member]
Schedule Of Breakdown By Operating Segments [line items]
Revenue	S/ 22,814

Segment Reporting - Disclosur_3

Segment Reporting - Disclosure of Detailed Information About Operating Segments Financial Position (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Assets.-
Cash and cash equivalent	S/ 900,168	S/ 950,701	S/ 807,214
Trade accounts receivables, net	703,167	914,204
Work in progress, net	186,433	49,457
Accounts receivable from related parties	27,338	36,658
Other accounts receivable	433,531	454,474
Inventories, net	552,000	555,401
Prepaid expenses	22,972	16,478
Current assets before non-current assets classified as held for sale	2,825,609	2,977,373
Non-current assets classified as held for sale		2,398
Total current assets	2,825,609	2,979,771
Long-term trade accounts receivable, net	730,666	779,609
Long-term work in progress, net		23,117
Long-term accounts receivable from related parties	620,071	574,723
Prepaid expenses	22,264	27,934
Other long-term accounts receivable	328,223	273,432
Investments in associates and joint ventures	35,516	37,035
Investment property	26,073	28,326
Property, plant and equipment, net	405,469	463,990	503,584	S/ 865,735
Intangible assets, net	791,990	854,227	868,050	S/ 940,070
Right-of-use assets, net	64,518	90,581
Deferred income tax asset	262,165	271,719
Total non-current assets	3,286,955	3,424,693	S/ 4,310,507
Total assets	6,112,564	6,404,464
LIABILITIES AND EQUITY
Borrowings	452,884	481,529
Bonds	58,446	44,737
Trade accounts payable	1,097,167	1,159,075
Accounts payable to related parties	43,818	38,916
Current income tax	34,494	51,169
Other accounts payable	718,406	669,674
Provisions	92,757	113,483
Total current liabilities	2,497,972	2,558,583
Borrowings	445,436	409,066
Long-term bonds	874,313	879,305
Long-term trade accounts payable	40,502	34,814
Other long-term accounts payable	183,232	296,290
Long-term accounts payable to related parties	36,297	22,583
Provisions	336,609	214,952
Derivative financial instruments		52
Deferred income tax liability	102,907	112,734
Total non-current liabilities	2,019,296	1,969,796
Total liabilities	4,517,268	4,528,379
Equity attributable to controlling interest in the Company	1,267,606	1,477,810
Non-controlling interest	327,690	398,275
Total liabilities and equity	6,112,564	6,404,464
Elimination of intersegment amounts [member]
Assets.-
Accounts receivable from related parties	(218,159)	(312,535)
Other accounts receivable	2	2
Inventories, net	(1,727)	(11,601)
Current assets before non-current assets classified as held for sale		(324,134)
Total current assets	(219,884)	(324,134)
Long-term accounts receivable from related parties	(332,431)	(308,023)
Prepaid expenses	(510)	(510)
Investments in associates and joint ventures	(1,411,394)	(1,582,294)
Investment property	(44,521)
Property, plant and equipment, net	33,560	(1,159)
Intangible assets, net	6,081	7,134
Right-of-use assets, net	(13,595)	(15,315)
Deferred income tax asset	5,123	5,176
Total non-current assets	(1,757,687)	(1,894,991)
Total assets	(1,977,571)	(2,219,125)
LIABILITIES AND EQUITY
Borrowings	(10,973)	(9,039)
Accounts payable to related parties	(216,420)	(309,190)
Other accounts payable	4,596
Total current liabilities	(222,797)	(318,229)
Borrowings	(25,115)	(7,783)
Long-term accounts payable to related parties	(316,361)	(310,161)
Total non-current liabilities	(341,476)	(317,944)
Total liabilities	(564,273)	(636,173)
Equity attributable to controlling interest in the Company	(1,302,076)	(1,473,185)
Non-controlling interest	(111,222)	(109,767)
Total liabilities and equity	(1,977,571)	(2,219,125)
Parent company operations [member]
Assets.-
Cash and cash equivalent	50,346	33,570
Trade accounts receivables, net	64,390	93,452
Accounts receivable from related parties	102,103	99,794
Other accounts receivable	35,051	37,248
Inventories, net	360	2,828
Prepaid expenses	6,281	5,252
Current assets before non-current assets classified as held for sale		272,144
Total current assets	258,531	272,144
Long-term trade accounts receivable, net	27,495	26,407
Long-term accounts receivable from related parties	611,498	552,687
Other long-term accounts receivable	60,696	60,735
Investments in associates and joint ventures	1,322,865	1,495,422
Investment property	44,521
Property, plant and equipment, net	16,718	69,899
Intangible assets, net	19,017	20,402
Right-of-use assets, net	51,401	67,300
Deferred income tax asset	53,536	51,552
Total non-current assets	2,207,747	2,344,404
Total assets	2,466,278	2,616,548
LIABILITIES AND EQUITY
Borrowings	102,469	148,648
Trade accounts payable	57,625	56,442
Accounts payable to related parties	15,708	58,951
Current income tax	811	3,456
Other accounts payable	40,252	68,802
Provisions	62,787	82,580
Total current liabilities	279,652	418,879
Borrowings	328,753	254,931
Long-term trade accounts payable	40,502	34,814
Other long-term accounts payable	4,654	26,291
Long-term accounts payable to related parties	186,886	165,286
Provisions	148,548	68,474
Deferred income tax liability		243
Total non-current liabilities	709,343	550,039
Total liabilities	988,995	968,918
Equity attributable to controlling interest in the Company	1,474,398	1,644,707
Non-controlling interest	2,885	2,923
Total liabilities and equity	2,466,278	2,616,548
Operating segments [member] | Engineering and Construction [member]
Assets.-
Cash and cash equivalent	382,850	372,991
Trade accounts receivables, net	425,939	531,591
Work in progress, net	186,433	49,457
Accounts receivable from related parties	107,495	202,181
Other accounts receivable	323,084	327,977
Inventories, net	58,653	57,093
Prepaid expenses	7,798	6,812
Current assets before non-current assets classified as held for sale		1,548,102
Non-current assets classified as held for sale		2,398
Total current assets	1,492,252	1,550,500
Long-term trade accounts receivable, net	53,036	97,256
Long-term accounts receivable from related parties	315,393	318,748
Other long-term accounts receivable	134,719	86,097
Investments in associates and joint ventures	109,870	109,839
Investment property	1,467	1,450
Property, plant and equipment, net	169,091	186,589
Intangible assets, net	143,575	136,547
Right-of-use assets, net	8,179	5,638
Deferred income tax asset	174,269	176,740
Total non-current assets	1,109,599	1,118,904
Total assets	2,601,851	2,669,404
LIABILITIES AND EQUITY
Borrowings	230,682	180,535
Bonds	4,546
Trade accounts payable	861,833	932,142
Accounts payable to related parties	185,104	206,907
Current income tax	26,922	18,451
Other accounts payable	525,195	441,271
Provisions	8,876	6,031
Total current liabilities	1,843,158	1,785,337
Borrowings	25,273	32,620
Long-term bonds	22,911
Other long-term accounts payable	140,605	222,887
Long-term accounts payable to related parties	104,432	120,255
Provisions	122,503	80,125
Deferred income tax liability	25,576	31,037
Total non-current liabilities	441,300	486,924
Total liabilities	2,284,458	2,272,261
Equity attributable to controlling interest in the Company	261,501	330,992
Non-controlling interest	55,892	66,151
Total liabilities and equity	2,601,851	2,669,404
Operating segments [member] | Energy infrastructure [member]
Assets.-
Cash and cash equivalent	60,165	53,118
Trade accounts receivables, net	37,614	63,402
Accounts receivable from related parties	35	369
Other accounts receivable	27,900	30,853
Inventories, net	36,016	32,366
Prepaid expenses	1,964	1,271
Current assets before non-current assets classified as held for sale		181,379
Total current assets	163,694	181,379
Prepaid expenses	981	887
Other long-term accounts receivable	70,694	63,649
Investments in associates and joint ventures	8,080	8,006
Property, plant and equipment, net	166,382	184,819
Intangible assets, net	250,327	244,901
Right-of-use assets, net	9,872	24,038
Deferred income tax asset	4,717	4,741
Total non-current assets	511,053	531,041
Total assets	674,747	712,420
LIABILITIES AND EQUITY
Borrowings	32,550	42,760
Trade accounts payable	51,225	67,444
Accounts payable to related parties	1,083	2,233
Current income tax	1,351	961
Other accounts payable	12,905	16,721
Provisions	18,943	18,459
Total current liabilities	118,057	148,578
Borrowings	103,154	116,218
Provisions	37,599	40,268
Derivative financial instruments		52
Deferred income tax liability	36,793	36,476
Total non-current liabilities	177,546	193,014
Total liabilities	295,603	341,592
Equity attributable to controlling interest in the Company	354,982	346,415
Non-controlling interest	24,162	24,413
Total liabilities and equity	674,747	712,420
Operating segments [member] | Toll roads infrastructure [member]
Assets.-
Cash and cash equivalent	117,893	123,020
Trade accounts receivables, net	25,014	44,513
Accounts receivable from related parties	31,868	43,852
Other accounts receivable	23,631	30,228
Inventories, net	8,496	7,109
Prepaid expenses	6,485	2,779
Current assets before non-current assets classified as held for sale		251,501
Total current assets	213,387	251,501
Long-term trade accounts receivable, net	15,740	36,273
Long-term work in progress, net		23,117
Long-term accounts receivable from related parties	14,508	836
Prepaid expenses	19,009	24,462
Other long-term accounts receivable	531	5,156
Property, plant and equipment, net	9,186	11,106
Intangible assets, net	371,437	443,420
Right-of-use assets, net	4,626	3,860
Deferred income tax asset	5,037	13,054
Total non-current assets	440,074	561,284
Total assets	653,461	812,785
LIABILITIES AND EQUITY
Borrowings	2,405	2,383
Bonds	32,819	28,995
Trade accounts payable	51,221	34,762
Accounts payable to related parties	17,738	35,554
Current income tax	1,638	3,710
Other accounts payable	35,997	53,987
Provisions	1,659	6,183
Total current liabilities	143,477	165,574
Borrowings	2,291	2,070
Long-term bonds	248,029	276,550
Other long-term accounts payable	11,623	15,989
Long-term accounts payable to related parties	836	836
Provisions	26,034	24,691
Deferred income tax liability	1,518	5,806
Total non-current liabilities	290,331	325,942
Total liabilities	433,808	491,516
Equity attributable to controlling interest in the Company	161,710	258,223
Non-controlling interest	57,943	63,046
Total liabilities and equity	653,461	812,785
Operating segments [member] | Transportation infrastructure [member]
Assets.-
Cash and cash equivalent	207,975	300,896
Trade accounts receivables, net	111,602	97,059
Accounts receivable from related parties	2,624	1,853
Other accounts receivable	13,220	18,548
Inventories, net	31,861	30,594
Prepaid expenses	328	231
Current assets before non-current assets classified as held for sale		449,181
Total current assets	367,610	449,181
Long-term trade accounts receivable, net	632,214	619,086
Prepaid expenses	2,048	2,307
Property, plant and equipment, net	794	841
Intangible assets, net	681	794
Right-of-use assets, net	99	5
Total non-current assets	635,836	623,033
Total assets	1,003,446	1,072,214
LIABILITIES AND EQUITY
Borrowings	42	5
Bonds	21,081	15,742
Trade accounts payable	32,637	28,508
Accounts payable to related parties	21,531	21,024
Current income tax	3,606	23,887
Other accounts payable	6,719	4,713
Total current liabilities	85,616	93,879
Borrowings	59
Long-term bonds	603,373	602,755
Other long-term accounts payable	231	2,176
Long-term accounts payable to related parties	36,297	22,583
Provisions	1,925	1,394
Deferred income tax liability	39,020	39,172
Total non-current liabilities	680,905	668,080
Total liabilities	766,521	761,959
Equity attributable to controlling interest in the Company	177,694	232,692
Non-controlling interest	59,231	77,563
Total liabilities and equity	1,003,446	1,072,214
Operating segments [member] | Water treatment infrastructure [member]
Assets.-
Cash and cash equivalent	7,408	6,388
Trade accounts receivables, net	565	1,168
Accounts receivable from related parties	30
Other accounts receivable	197	109
Prepaid expenses	116	133
Current assets before non-current assets classified as held for sale		7,798
Total current assets	8,316	7,798
Long-term accounts receivable from related parties	11,103	10,475
Prepaid expenses	736	788
Other long-term accounts receivable	7,346	7,346
Property, plant and equipment, net	146	153
Right-of-use assets, net		7
Deferred income tax asset	779	720
Total non-current assets	20,110	19,489
Total assets	28,426	27,287
LIABILITIES AND EQUITY
Borrowings		6
Trade accounts payable	61	132
Current income tax	166
Other accounts payable	766	835
Total current liabilities	993	973
Other long-term accounts payable	2,762	2,106
Long-term accounts payable to related parties	24,207	23,784
Total non-current liabilities	26,969	25,890
Total liabilities	27,962	26,863
Equity attributable to controlling interest in the Company	464	424
Total liabilities and equity	28,426	27,287
Operating segments [member] | Real estate [member]
Assets.-
Cash and cash equivalent	73,531	60,718
Trade accounts receivables, net	38,043	83,019
Accounts receivable from related parties	1,342	1,144
Other accounts receivable	10,446	9,509
Inventories, net	418,341	437,012
Current assets before non-current assets classified as held for sale		591,402
Total current assets	541,703	591,402
Long-term trade accounts receivable, net	2,181	587
Other long-term accounts receivable	54,237	50,449
Investments in associates and joint ventures	6,095	6,062
Investment property	24,606	26,876
Property, plant and equipment, net	9,592	11,742
Intangible assets, net	872	1,029
Right-of-use assets, net	3,936	5,048
Deferred income tax asset	18,704	19,736
Total non-current assets	120,223	121,529
Total assets	661,926	712,931
LIABILITIES AND EQUITY
Borrowings	95,709	116,231
Trade accounts payable	42,565	39,645
Accounts payable to related parties	19,074	23,437
Current income tax		704
Other accounts payable	91,976	83,345
Provisions	492	230
Total current liabilities	249,816	263,592
Borrowings	11,021	11,010
Other long-term accounts payable	23,357	26,841
Total non-current liabilities	34,378	37,851
Total liabilities	284,194	301,443
Equity attributable to controlling interest in the Company	138,933	137,542
Non-controlling interest	238,799	273,946
Total liabilities and equity	S/ 661,926	S/ 712,931

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about operating segment performance [line items]
Revenue	S/ 3,314,029	S/ 4,337,861	S/ 4,202,398
Gross profit (loss)	320,608	450,437	713,970
Administrative expenses	(152,909)	(248,652)	(311,163)
Other income and expenses, net	(182,846)	(339,494)	(65,854)
Loss from the sale of investments			(7)
Operating (loss) profit	(15,147)	(137,709)	336,946
Financial expenses	(156,943)	(253,134)	(260,768)
Financial income	39,420	74,346	51,536
Share of profit or loss in associates and joint ventures	770	(218,774)	(3,709)
Profit (loss) before income tax	(131,900)	(535,271)	124,005
Income tax expense	(58,444)	(303,371)	(110,993)
(Loss) profit from continuing operations	(190,344)	(838,642)	13,012
Profit (loss) from discontinued operations			44,403
Profit (loss) for the year	(190,344)	(838,642)	57,415
(Loss) profit from attributable to:
Owners of the Company	(217,871)	(884,721)	(83,188)
Non-controlling interest	27,527	46,079	140,603
Profit (loss) for the period	(190,344)	(838,642)	57,415
Elimination of intersegment amounts [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	(387,040)	(653,767)	(639,448)
Gross profit (loss)	(46,259)	(49,715)	(15,946)
Administrative expenses	54,811	61,201	40,113
Other income and expenses, net	60	(921)	660
Operating (loss) profit	8,612	10,565	24,827
Financial expenses	28,445	38,219	24,735
Financial income	(30,510)	(47,991)	(42,359)
Dividends	(7,222)	(12,688)	(8,344)
Share of profit or loss in associates and joint ventures	104,233	493,995	(100,811)
Profit (loss) before income tax	103,558	482,100	(101,952)
Income tax expense	(37)	(1,118)	(834)
(Loss) profit from continuing operations			(102,786)
Profit (loss) from discontinued operations			(3,301)
Profit (loss) for the year	103,521	480,982	(106,087)
(Loss) profit from attributable to:
Owners of the Company	97,169	480,766	(91,811)
Non-controlling interest	6,352	216	(14,276)
Profit (loss) for the period	103,521	480,982	(106,087)
Parent company operations [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	240,799	342,608	367,600
Gross profit (loss)	8,134	6,584	29,251
Administrative expenses	(42,543)	(75,146)	(95,653)
Other income and expenses, net	(57,648)	(318,489)	(52,298)
Operating (loss) profit	(92,057)	(387,051)	(118,700)
Financial expenses	(59,076)	(123,339)	(127,863)
Financial income	47,506	74,546	32,363
Dividends	7,222	12,688	8,344
Share of profit or loss in associates and joint ventures	(105,888)	(711,962)	84,138
Profit (loss) before income tax	(202,293)	(1,135,118)	(121,718)
Income tax expense	(4,004)	(179,633)	25,192
(Loss) profit from continuing operations			(96,526)
Profit (loss) from discontinued operations			3,608
Profit (loss) for the year	(206,297)	(1,314,751)	(92,918)
(Loss) profit from attributable to:
Owners of the Company	(206,257)	(1,304,676)	(85,716)
Non-controlling interest	(40)	(10,075)	(7,202)
Profit (loss) for the period	(206,297)	(1,314,751)	(92,918)
Operating segments [member] | Engineering and Construction [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	2,092,592	2,797,326	1,960,863
Gross profit (loss)	115,995	98,362	62,095
Administrative expenses	(102,985)	(141,421)	(136,066)
Other income and expenses, net	(43,573)	9,937	(13,508)
Loss from the sale of investments			(7)
Operating (loss) profit	(30,563)	(33,122)	(87,486)
Financial expenses	(54,173)	(74,171)	(82,861)
Financial income	8,792	5,644	15,122
Share of profit or loss in associates and joint ventures		(3,558)	11,366
Profit (loss) before income tax	(75,944)	(105,207)	(143,859)
Income tax expense	(3,614)	(35,457)	14,361
(Loss) profit from continuing operations			(129,498)
Profit (loss) from discontinued operations			44,096
Profit (loss) for the year	(79,558)	(140,664)	(85,402)
(Loss) profit from attributable to:
Owners of the Company	(76,580)	(137,109)	(86,857)
Non-controlling interest	(2,978)	(3,555)	1,455
Profit (loss) for the period	(79,558)	(140,664)	(85,402)
Operating segments [member] | Energy infrastructure [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	369,798	552,584	560,506
Gross profit (loss)	53,251	108,291	120,360
Administrative expenses	(16,119)	(24,230)	(20,898)
Other income and expenses, net	(4,185)	606	1,243
Operating (loss) profit	32,947	84,667	100,705
Financial expenses	(17,525)	(13,266)	(15,631)
Financial income	2,239	2,033	4,593
Share of profit or loss in associates and joint ventures	2,391	2,293	1,608
Profit (loss) before income tax	20,052	75,727	91,275
Income tax expense	(7,500)	(22,911)	(26,275)
(Loss) profit from continuing operations			65,000
Profit (loss) for the year	12,552	52,816	65,000
(Loss) profit from attributable to:
Owners of the Company	9,176	48,056	59,866
Non-controlling interest	3,376	4,760	5,134
Profit (loss) for the period	12,552	52,816	65,000
Operating segments [member] | Toll roads infrastructure [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	466,824	633,301	733,148
Gross profit (loss)	40,858	96,164	107,092
Administrative expenses	(16,584)	(28,623)	(35,626)
Other income and expenses, net	(79,576)	(47,998)	(11)
Operating (loss) profit	(55,302)	19,543	71,455
Financial expenses	(32,376)	(27,297)	(26,691)
Financial income	4,326	2,245	2,560
Profit (loss) before income tax	(83,352)	(5,509)	47,324
Income tax expense	(13,477)	(17,112)	(15,737)
(Loss) profit from continuing operations			31,587
Profit (loss) for the year	(96,829)	(22,621)	31,587
(Loss) profit from attributable to:
Owners of the Company	(88,865)	(28,270)	26,732
Non-controlling interest	(7,964)	5,649	4,855
Profit (loss) for the period	(96,829)	(22,621)	31,587
Operating segments [member] | Transportation infrastructure [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	345,258	397,853	586,329
Gross profit (loss)	107,918	119,464	122,567
Administrative expenses	(12,738)	(17,991)	(12,007)
Other income and expenses, net	72	(2,661)	31
Operating (loss) profit	95,252	98,812	110,591
Financial expenses	(9,316)	(10,948)	(20,604)
Financial income	1,586	33,214	35,147
Profit (loss) before income tax	87,522	121,078	125,134
Income tax expense	(26,681)	(39,634)	(38,017)
(Loss) profit from continuing operations			87,117
Profit (loss) for the year	60,841	81,444	87,117
(Loss) profit from attributable to:
Owners of the Company	45,631	61,084	65,338
Non-controlling interest	15,210	20,360	21,779
Profit (loss) for the period	60,841	81,444	87,117
Operating segments [member] | Water treatment infrastructure [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	3,359	3,555	3,270
Gross profit (loss)	366	500	592
Administrative expenses	(289)	(397)	(296)
Other income and expenses, net	42	12
Operating (loss) profit	119	115	296
Financial expenses	(275)	(12)	6
Financial income	897	826	554
Profit (loss) before income tax	741	929	856
Income tax expense	(277)	(506)	(517)
(Loss) profit from continuing operations			339
Profit (loss) for the year	464	423	339
(Loss) profit from attributable to:
Owners of the Company	464	423	339
Profit (loss) for the period	464	423	339
Operating segments [member] | Real estate [member]
Disclosure of detailed information about operating segment performance [line items]
Revenue	182,439	264,401	630,130
Gross profit (loss)	40,345	70,787	287,959
Administrative expenses	(16,462)	(22,045)	(50,730)
Other income and expenses, net	1,962	20,020	(1,971)
Operating (loss) profit	25,845	68,762	235,258
Financial expenses	(12,647)	(42,320)	(11,859)
Financial income	4,584	3,829	3,556
Share of profit or loss in associates and joint ventures	34	458	(10)
Profit (loss) before income tax	17,816	30,729	226,945
Income tax expense	(2,854)	(7,000)	(69,166)
(Loss) profit from continuing operations			157,779
Profit (loss) for the year	14,962	23,729	157,779
(Loss) profit from attributable to:
Owners of the Company	1,391	(4,995)	28,921
Non-controlling interest	13,571	28,724	128,858
Profit (loss) for the period	S/ 14,962	S/ 23,729	S/ 157,779

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of geographical areas [line items]
Revenue	S/ 3,314,029	S/ 4,337,861	S/ 4,202,398
Non-current assets	3,286,955	3,424,693	4,310,507
Peru [member]
Disclosure of geographical areas [line items]
Revenue	2,517,928	3,496,799	3,348,824
Non-current assets	2,933,742	3,065,132	4,009,849
Chile [member]
Disclosure of geographical areas [line items]
Revenue	642,038	599,301	528,543
Non-current assets	245,727	235,803	142,819
Colombia [member]
Disclosure of geographical areas [line items]
Revenue	151,876	241,761	325,031
Non-current assets	107,486	S/ 123,758	S/ 157,839
Mexico [member]
Disclosure of geographical areas [line items]
Revenue	S/ 2,187

Financial Instruments - Summary

Financial Instruments - Summary of Financial Assets and Liabilities by Category (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents	S/ 900,168	S/ 950,701	S/ 807,214
Accounts receivable from related parties	27,338	36,658
Lease liability for right-of-use asset	72,726	92,870
Bonds	932,759	924,042
Financial liabilities	1,831,079	1,814,637
Financial liabilities at amortised cost, category [member]
Disclosure of detailed information about financial instruments [line items]
Other financial liabilities	773,203	774,075
Finance leases	52,391	23,650
Lease liability for right-of-use asset	72,726	92,870
Bonds	932,759	924,042
Trade and other accounts payable (excluding non-financial liabilities)	1,447,515	1,467,283
Accounts payable to related parties	80,115	61,499
Financial liabilities	3,358,709	3,343,419
Financial liabilities hedging derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		52
Loans and receivables, category [member]
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents	900,168	950,701
Trade accounts receivable and other accounts receivable (excluding financial assets)	1,178,577	1,358,282
Financial assets related to concession agreements	775,677	748,365
Accounts receivable from related parties	647,409	611,381
Available-for-sale financial asset	S/ 3,501,831	S/ 3,668,729

Financial Instruments - Summa_2

Financial Instruments - Summary of Credit Quality of Financial Assets (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial assets [line items]
Cash and cash equivalents	S/ 900,168	S/ 950,701	S/ 807,214
Financial assets neither past due nor impaired [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	896,832	943,714
Financial assets neither past due nor impaired [member] | Banco de Crdito del Peru [member] | A + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	351,515	303,193
Financial assets neither past due nor impaired [member] | Banco Continental [member] | A + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	147,868	186,239
Financial assets neither past due nor impaired [member] | Citibank [member] | A + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	128,100	183,723
Financial assets neither past due nor impaired [member] | Banco Santander - Peru [member] | A + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	54,478	114
Financial assets neither past due nor impaired [member] | Banco Scotiabank [member] | A + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	52,448	64,106
Financial assets neither past due nor impaired [member] | Banco Interbank [member] | A- [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	22,882	56,114
Financial assets neither past due nor impaired [member] | Banco Interbank [member] |  (A) [Member]
Disclosure of financial assets [line items]
Cash and cash equivalents	45,808	41,718
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	21,247	46
Financial assets neither past due nor impaired [member] | Santander colombia [member] | A- [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	18,256	15,183
Financial assets neither past due nor impaired [member] | Banco Scotiabank - Chile [member] | AAA [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	2,114	9,801
Financial assets neither past due nor impaired [member] | Banco Bogota [member] | (BBB-)
Disclosure of financial assets [line items]
Cash and cash equivalents	12,194	7,255
Financial assets neither past due nor impaired [member] | Banco de Crdito e Inversiones-Chile [member] | A- [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	8,579	1,407
Financial assets neither past due nor impaired [member] | Bancolombia [Member] | (BBB-)
Disclosure of financial assets [line items]
Cash and cash equivalents	8,516	115
Financial assets neither past due nor impaired [member] | Banco Santander - Chile [member] | AAA [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	17,174	5,833
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] | JP Morgan [member] | A + [member]
Disclosure of financial assets [line items]
Cash and cash equivalents		17,853
Financial assets neither past due nor impaired [member] | Others [member]
Disclosure of financial assets [line items]
Cash and cash equivalents	S/ 5,653	S/ 6,676

Financial Instruments - Summa_3

Financial Instruments - Summary of Credit Quality of Customers (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Trade receivables [member]
Disclosure of internal credit grades [line items]
Credit exposure	S/ 1,433,833	S/ 1,693,813
Trade receivables [member] | New customers/related parties (less than 6 months) [member]
Disclosure of internal credit grades [line items]
Credit exposure	40,034	58,442
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	1,275,523	1,492,446
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	118,276	142,925
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/ 647,409	S/ 611,381

Cash and Cash Equivalent- Summa

Cash and Cash Equivalent- Summary of Cash and Cash Equivalents (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Cash And Cash Equivalents [abstract]
Cash on hand	S/ 996	S/ 1,323
Remittances in-transit	2,340	5,664
Bank accounts	300,552	225,101
Escrow account	471,339	507,982
Deposits in financial institutions	95,265	210,631
Total	S/ 900,168	S/ 950,701	S/ 807,214

Cash and Cash Equivalent - Summ

Cash and Cash Equivalent - Summary of Cash and Cash Equivalents (Parenthetical) (Detail) - PEN (S/) S/ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Norvial S.A. [member]
Disclosure of cash and cash equivalents [line items]
Reserve fund for bond payments	S/ 28	S/ 18
Tren Urbano de Lima S.A.[member]
Disclosure of cash and cash equivalents [line items]
Reserve fund for bond payments	S/ 125	S/ 181

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, 2020	Dec. 31, 2019
Disclosure of cash and cash equivalents [line items]
Escrow account	S/ 471,339	S/ 507,982
Reserve funds issued bonds [member]
Disclosure of cash and cash equivalents [line items]
Escrow account	153,075	199,192
Real estate projects [member]
Disclosure of cash and cash equivalents [line items]
Escrow account	35,273	31,794
Engineering and construction projects [member]
Disclosure of cash and cash equivalents [line items]
Escrow account	233,955	192,069
Infrastructure projects [member]
Disclosure of cash and cash equivalents [line items]
Escrow account	S/ 49,036	S/ 84,927

Cash and Cash Equivalents - S_2

Cash and Cash Equivalents - Summary of Disclosure of Savings Account (Detail) - Cumbra Peru SA [Member] - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure of Savings Account [line Items]
Short-term investments, classified as cash equivalents	S/ 29,676	S/ 44,457
Credicorp Capital Colombia SA [member]
Disclosure of Savings Account [line Items]
Short-term investments, classified as cash equivalents	151	7,588
Bancolombia S.A.[member]
Disclosure of Savings Account [line Items]
Short-term investments, classified as cash equivalents	29,439	36,751
Banco de Bogota S.A.[member]
Disclosure of Savings Account [line Items]
Short-term investments, classified as cash equivalents	37	72
Alianza Fiduciaria S.A.[member]
Disclosure of Savings Account [line Items]
Short-term investments, classified as cash equivalents	S/ 49	S/ 46

Cash and Cash Equivalents - S_3

Cash and Cash Equivalents - Summary of Disclosure of Savings Account (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Savings Account [Line Items]
Time deposit maturity period	90 days
Bottom of range [member]
Disclosure Of Savings Account [Line Items]
Time deposit interest rate	0.15%
Top of range [member]
Disclosure Of Savings Account [Line Items]
Time deposit interest rate	2.70%

Cash and Cash Equivalents - S_4

Cash and Cash Equivalents - Summary of Time Deposits from Subsidiaries (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Time Deposits [line items]
Time deposits	S/ 95,265	S/ 210,631
Banco de Credito del Peru S.A. [member] | Tren Urbano de Lima S.A.[member]
Time Deposits [line items]
Time deposits	S/ 65,000	32,300
Time deposit interest rate	2.70%
Banco de Credito del Peru S.A. [member] | Norvial S.A. [member]
Time Deposits [line items]
Time deposits	S/ 7,429	4,763
Time deposit interest rate	0.25%
Banco de Credito del Peru S.A. [member] | AENZA S.A.A.[member]
Time Deposits [line items]
Time deposits	S/ 6,500	5,312
Time deposit interest rate	2.40%
Banco de Credito del Peru S.A. [member] | Survial S.A. [member]
Time Deposits [line items]
Time deposits	S/ 4,800	15,400
Time deposit interest rate	0.15%
Banco de Credito del Peru S.A. [member] | Concesion Canchaque S.A.C. [Member]
Time Deposits [line items]
Time deposits	S/ 4,381	662
Time deposit interest rate	0.25%
Banco de Credito del Peru S.A. [member] | UNNA Energia S.A. [member]
Time Deposits [line items]
Time deposits	S/ 905
Time deposit interest rate	0.50%
Banco de Credito del Peru S.A. [member] | Cumbra Peru S.A [member]
Time Deposits [line items]
Time deposits		28,213
Banco de Credito del Peru S.A. [member] | Cumbra Ingenieria S.A. [member]
Time Deposits [line items]
Time deposits		9,993
BBVA Banco Continental S.A [member] | Tren Urbano de Lima S.A.[member]
Time Deposits [line items]
Time deposits		S/ 69,531
BBVA Banco Continental S.A [member] | Concesionaria La Chira S.A. [member]
Time Deposits [line items]
Time deposits	S/ 6,250
Time deposit interest rate	1.65%

Cash and Cash Equivalent- Sum_2

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, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Cash And Cash Equivalents [abstract]
Cash and cash equivalent on consolidated statement of financial position	S/ 900,168	S/ 950,701	S/ 807,214
Bank overdrafts			(119)
Balances per consolidated statement of cash flows	S/ 900,168	S/ 950,701	S/ 807,095	S/ 626,060

Trade Accounts Receivables, N_3

Trade Accounts Receivables, Net - Summary of Trade Accounts Receivables (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable, Current	S/ 703,167	S/ 914,204
Trade accounts receivable, Non-current	730,666	779,609
Trade receivables [member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	1,433,833	1,693,813
Trade accounts receivable, Current	703,167	914,204
Trade accounts receivable, Non-current	730,666	779,609
Receivables [Member] | Trade receivables [member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	753,693	959,151
Trade accounts receivable, Current	254,587	415,970
Trade accounts receivable, Non-current	499,106	543,181
Unbilled Receivables Subsidiaries [Member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	413,364	499,974
Unbilled Receivables Subsidiaries [Member] | Trade receivables [member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	413,364	499,974
Trade accounts receivable, Current	337,244	387,998
Trade accounts receivable, Non-current	76,120	111,976
Unbilled Receivables Concessions [Member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	266,776	234,688
Unbilled Receivables Concessions [Member] | Trade receivables [member]
Disclosure Of Accounts Receivable [line items]
Trade receivables	266,776	234,688
Trade accounts receivable, Current	111,336	110,236
Trade accounts receivable, Non-current	S/ 155,440	S/ 124,452

Trade Accounts Receivables, N_4

Trade Accounts Receivables, Net - Additional Information (Detail) - PEN (S/) S/ in Millions	Dec. 31, 2020	Dec. 31, 2019
Tren Urbano de Lima S.A.[member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	S/ 743.8	S/ 716.1
Contractual right	590.1	579.8
Cumbra Peru S.A [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	435.8	575.5
Adexus S.A.[member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	91.7	118.9
Cumbra Ingenieria S.A. [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	43.2	53.3
Viva Negocio Inmobiliario S.A. [Member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	40.2	83.6
UNNA Energia S.A. [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	37.6	63.4
Others [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	S/ 41.5	S/ 83.0

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, 2020	Dec. 31, 2019
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	S/ 753,693	S/ 959,151
Current [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	718,220	817,233
Not later than one month [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	5,737	45,922
Later than one month and not later than three months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	6,801	27,364
Later than three months and not later than four months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	2,279	1,319
Later Than Four Month And Not Later One Year [Member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	4,185	10,502
Later than one year [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade accounts receivable	S/ 16,471	S/ 56,811

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, 2020	Dec. 31, 2019
Disclosure Of Accounts Receivable [line items]
Unbilled receivables	S/ 413,364	S/ 499,974
Cumbra Peru S.A. [member]
Disclosure Of Accounts Receivable [line items]
Unbilled receivables	315,878	384,660
Concar S.A. [member]
Disclosure Of Accounts Receivable [line items]
Unbilled receivables	6,298	10,737
Cucumbra Ingenieria S.A. [member]
Disclosure Of Accounts Receivable [line items]
Unbilled receivables	25,823	24,787
UNNA Energia S.A. [member]
Disclosure Of Accounts Receivable [line items]
Unbilled receivables	1,512	1,657
Adexus S.A.[member]
Disclosure Of Accounts Receivable [line items]
Unbilled receivables	S/ 63,853	S/ 78,133

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, 2020	Dec. 31, 2019
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	S/ 413,364	S/ 499,974
Infrastructure [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	7,810	12,395
Infrastructure [member] | Operation and maintenance of roads [Member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	4,167	9,837
Infrastructure [member] | Oil Services [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	1,512	1,657
Infrastructure [member] | Others [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	2,131	901
Engineering and Construction [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	341,701	409,446
Engineering and Construction [member] | Parent company operations [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	63,853	78,133
Engineering and Construction [member] | Others [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	87,749	16,608
Engineering and Construction [member] | Talara Refinery [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	70,329	190,831
Engineering and Construction [member] | Civil works, assembly and electromechanics - Acero Arequipa [Member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	1,357	16,449
Engineering and Construction [member] | Project Mina Gold Fields La Cima S.A. [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	15,055	3,409
Engineering and Construction [member] | Generating Plant Machu Picchu [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	15,653	13,098
Engineering and Construction [member] | Project Quellaveco [Member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	84,014	52,488
Engineering and Construction [member] | Project Mina Justa [Member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	1,743	26,658
Engineering and Construction [member] | Works and Consortiums [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	6,576	11,311
Engineering and Construction [member] | Engineering and Construction Works VyV-DSD S.A. [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	43,159	38,194
Engineering and Construction [member] | Engineering and Construction Works - Morelco S.A.S. [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	S/ 16,066	S/ 40,400

Trade Accounts Receivables, N_8

Trade Accounts Receivables, Net - Summary of Unbilled Receivables Concessions Corresponds to Future Collections for Public Services Granted According (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Tren Urbano de Lima S.A. [Member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	S/ 743,800	S/ 716,100
Unbilled Receivables Concessions [Member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	266,776	234,688
Unbilled Receivables Concessions [Member] | Tren Urbano de Lima S.A. [Member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	235,763	208,205
Unbilled Receivables Concessions [Member] | Survial S.A. [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	10,611	16,466
Unbilled Receivables Concessions [Member] | Norvial S.A. [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	15,436	2,149
Unbilled Receivables Concessions [Member] | Concesin Canchaque S.A. [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	4,401	6,700
Unbilled Receivables Concessions [Member] | Concesionaria Vía Expresa Sur S.A. [member]
Disclosure Of Accounts Receivable [line items]
Trade accounts receivable	S/ 565	S/ 1,168

Trade Accounts Receivables, N_9

Trade Accounts Receivables, Net - Summary Of Unbilled Receivables At Fair Values And Carrying Amount Explanatory (Detail) - Unbilled Receivables Concessions [Member] - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Statement [line items]
Carrying amount	S/ 590,092	S/ 579,765
Fair value	783,643	696,665
Tren Urbano de Lima S.A.[member]
Statement [line items]
Carrying amount	590,092	579,765
Fair value	S/ 783,643	S/ 696,665

Trade Accounts Receivables, _10

Trade Accounts Receivables, Net - Summary Of Unbilled Receivables At Fair Values And Carrying Amount Explanatory (Parenthetical) (Detail)	Dec. 31, 2020
Unbilled Receivables Concessions [Member]
Statement [line items]
Accrued Interest Rate On Unbilled Receivables	7.70%

Trade Accounts Receivables, _11

Trade Accounts Receivables, Net - Summary Of Reconcilaition Of Impairment Loss In Trade Accounts Receivable Explanatory (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement [line items]
Impairment, net (Note 26.ii)	S/ (32,219)	S/ (8,183)	S/ (65,076)
Impairment, net (Note 28.b)	103,074	339,774
Trade receivables [member]
Statement [line items]
Balance at January, 1	8,422	7,633	17,227
Impairment, net (Note 26.ii)	(19,772)	(955)	(3,065)
Impairment, net (Note 28.b)	(33,874)
Write-off	5,653	12	12,873
Exchange difference	(212)	37	(214)
Translation adjustments	(3)	117
Balance at December, 31	S/ 56,630	S/ 8,422	S/ 7,633

Work in Progress, Net - Summary

Work in Progress, Net - Summary of Unbilled Work in Progress (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Unbilled Work In Progress [Line items]
Current, Work in Progress, net	S/ 186,433	S/ 49,457
Non-current, Work in Progress, net		23,117
Total	186,433	72,574
Unbilled receivable concessions in progress [member]
Disclosure Of Unbilled Work In Progress [Line items]
Non-current, Work in Progress, net		23,117
Total		23,117
Work in Progress [Member]
Disclosure Of Unbilled Work In Progress [Line items]
Current, Work in Progress, net	186,433	49,457
Total	S/ 186,433	S/ 49,457

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, 2020	Dec. 31, 2019
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	S/ 186,433	S/ 72,574
Infrastructure [member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress		23,117
Infrastructure [member] | Road Operation And Maintenance [member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress		23,117
Engineering and construction [member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	186,433	49,457
Engineering and construction [member] | Road Operation And Maintenance [member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	97,561	19,531
Engineering and construction [member] | Talara Refinery [member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	15,468	20,126
Engineering and construction [member] | North Concentrator Plant - Quellaveco [member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	50,216	1,033
Engineering and construction [member] | Ground transport tunnel of Quellaveco [member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	18,485
Engineering and construction [member] | Others [member]
Schedule Of Work In Progress [Line Items]
Unbilled WorkIn Progress	S/ 4,703	S/ 8,767

Work in Progress, Net - Additio

Work in Progress, Net - Additional Information (Detail) - PEN (S/) S/ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Vial y Vives - DSD S.A. [member] | Cumbra Peru S.A [member]
Disclosure Of Unbilled Work In Progress [Line items]
Expenses incurred by the company under construction contracts	S/ 171.0	S/ 29.6
Cumbra Ingenieria S.A. [member]
Disclosure Of Unbilled Work In Progress [Line items]
Expenses incurred by the company under construction contracts	S/ 15.5	S/ 19.9

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of transactions between related parties [line items]
Revenue from sales of goods and services	S/ 15,908	S/ 44,238	S/ 58,264
Purchase of goods and services	1,225	1,765	2,731
Associates [member]
Disclosure of transactions between related parties [line items]
Revenue from sales of goods and services	5	108	1,704
Purchase of goods and services	1,225		2,130
Joint operations [member]
Disclosure of transactions between related parties [line items]
Revenue from sales of goods and services	S/ 15,903	44,130	56,560
Purchase of goods and services		S/ 1,765	S/ 601

Transactions with Related Par_4

Transactions with Related Parties and Joint Operators - Additional Information (Detail) S/ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2020PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2018PEN (S/)
Disclosure of transactions between related parties [line items]
Key management personnel compensation	S/ 64,500		S/ 87,400		S/ 58,000
Accounts receivable from related parties	620,071		574,723
Gaseoducto Sur Peruano SA [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties			333,000
Discounted Value		$ 12	S/ 57,000	$ 17.8
Gasoducto Sur Peruano [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	S/ 364,000
Discount rate	1.60%		3.46%
Discounted Value	S/ 44,000
Consorcio Constructor Ductos del Sur [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	267,000		S/ 270,000
Lost profits	32,000		28,000
Discontinued operations [member] | Consorcio Constructor Ductos del Sur [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	S/ 299,000		S/ 298,000

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, 2020	Dec. 31, 2019
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	S/ 27,338	S/ 36,658
Accounts payable to related parties	43,818	38,916
Long-term accounts receivable from related parties	620,071	574,723
Long-term accounts payable to related parties	36,297	22,583
Gasoducto Sur Peruano S.A. [member]
Disclosure of transactions between related parties [line items]
Long-term accounts receivable from related parties	620,071	572,624
Peru Piping Spools S.A.C [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,960	2,632
Accounts payable to related parties	2,677
Ferrovias S.A.
Disclosure of transactions between related parties [line items]
Accounts payable to related parties	11,139	12,183
Long-term accounts payable to related parties	12,862
Ferrovias Participaciones S.A.
Disclosure of transactions between related parties [line items]
Long-term accounts payable to related parties	23,435	22,583
Consorcio Rio Urubamba [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	9,357	9,042
Consorcio Peruano de Conservacion [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	3,156	3,592
Consorcio Italo Peruano [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,520	1,011
Accounts payable to related parties	217	363
Consorcio Constructor Chavimochic [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties		0
Accounts payable to related parties	6,208	5,953
Consorcio GyM Conciviles [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,341	1,257
Accounts payable to related parties	1,472	1,958
Consorcio La Gloria [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	69	1,750
Accounts payable to related parties	113	1,017
Consorcio Ermitano [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	890	831
Accounts payable to related parties	474	440
Terminales del Peru [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	501	1,176
Accounts payable to related parties	161
Consorcio TNT Vial y Vives - DSD Chile LTDA [member]
Disclosure of transactions between related parties [line items]
Accounts payable to related parties	1,015	1,088
Consorcio Rio Mantaro [member]
Disclosure of transactions between related parties [line items]
Accounts payable to related parties	7,655	5,869
Consorcio Vial Quinua [member]
Disclosure of transactions between related parties [line items]
Accounts payable to related parties	2,051	2,048
Consorcio Huacho Pativilca [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	4	1,419
Accounts payable to related parties	85	5,895
Consorcio CDEM [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,111	638
Consorcio GyM-Stracon [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties		2,230
Accounts payable to related parties	644
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	2,922	2,471
Joint operations [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	25,378	34,026
Accounts payable to related parties	30,002	26,733
Other related parties [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,960	2,632
Accounts payable to related parties	13,816	12,183
Consorcio Inti Punku [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	0
Accounts payable to related parties	6,556
Consorcio Manperan [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,057
Accounts payable to related parties	656
Consorcio Norte Pachacutec [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	1,077
Accounts payable to related parties	1,192
Other minors [member]
Disclosure of transactions between related parties [line items]
Accounts receivable from related parties	2,373	1,407
Accounts payable to related parties	S/ 1,503	2,102
Long-term accounts receivable from related parties		S/ 2,099

Other Accounts Receivable - Sch

Other Accounts Receivable - Schedule of Other Accounts Receivable (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Total
Receivables from taxes other than income tax	S/ 48,054	S/ 71,541
Value added tax receivables	54,076	47,167
Claims To Third Parties	212,565	83,054
Other receivables	433,531	454,474
Current
Advances to suppliers	76,200	135,481
Income tax on-account payments	48,052	71,541
VAT credit	43,498	32,903
Guarantee deposits	23,744	16,445
Claims to third parties Current	108,748	38,874
Other current receivables	433,531	454,474
Non-current
Income tax on-account payments	2
VAT credit	10,578	14,264
Other non-current receivables	328,223	273,432
Others [member]
Current
Guarantee deposits	23,235	13,483
Non-current
Guarantee deposits	3,299	3,915
Cumbra Peru S.A. [member]
Total
Receivables from taxes other than income tax	35,599	45,628
Value added tax receivables	12,868	12,963
Current
Income tax on-account payments	35,599	45,628
VAT credit	12,868	12,963
Gross carrying amount [member]
Total
Advances To Suppliers	76,200	135,481
Receivables from taxes other than income tax	48,054	71,541
Value added tax receivables	54,076	47,167
Deposits Not Classified As Cash Equivalents	217,441	189,210
Claims To Third Parties	212,565	83,054
Taxes Receivable	63,003	60,883
Restricted cash and cash equivalents	29,121	16,523
Receivables From Personnel	10,957	2,940
Other receivables	863,804	758,604
Current
Advances to suppliers	76,200	135,481
Income tax on-account payments	48,052	71,541
VAT credit	43,498	32,903
Guarantee deposits	156,123	104,965
Claims to third parties Current	108,748	38,874
Taxes receivable	30,468	30,233
Restricted funds	2,092	1,522
Accounts receivable from personnel	10,957	2,940
Other current receivables	532,157	481,889
Non-current
VAT credit	10,578	14,264
Guarantee deposits	61,318	84,245
Claims to third parties	103,817	44,180
Taxes receivable	32,535	30,650
Restricted funds	27,029	15,001
Other non-current receivables	331,647	276,715
Gross carrying amount [member] | Petroleos Del Peru S. A. Petroperu S.A. [member]
Total
Claims To Third Parties	87,826	80,942
Current
Claims to third parties Current	17,132	17,293
Non-current
Claims to third parties	70,694	63,649
Gross carrying amount [member] | Consorcio Panorama [member]
Total
Claims To Third Parties	25,026	23,491
Non-current
Claims to third parties	25,026	23,491
Gross carrying amount [member] | Others [member]
Total
Other Minors Receivable	10,386	16,574
Current
Other minors, Current	9,738	15,339
Non-current
Other Minor Non Current Receivables	648	1,235
Gross carrying amount [member] | Cumbra Peru S.A. [member]
Total
Receivables From Rental And Sale Of Properties	29,149	30,798
Current
Rental and sale of equipment	29,149	30,798
Accumulated impairment [member]
Total
Other receivables	(102,050)	(30,698)	S/ (25,567)	S/ (1,398)
Current
Other current receivables	(98,626)	(27,415)
Non-current
Other non-current receivables	S/ (3,424)	S/ (3,283)

Other Accounts Receivable - Add

Other Accounts Receivable - Additional Information (Detail) S/ in Millions, $ in Millions	Dec. 28, 2020USD ($)	Dec. 31, 2020PEN (S/)	Dec. 31, 2019PEN (S/)	Dec. 31, 2020USD ($)
GDM SA [Member]
Other Accounts Receivable [line items]
Guarantee accounts for credit agreement		S/ 19.1
Guarantee Accounts For Reserve Account			S/ 7.7
Viva GyM S A [Member]
Other Accounts Receivable [line items]
Guarantee accounts for credit agreement		0.9
Guarantee Accounts For Reserve Account			0.9
Concesionaria La Chira S.A. [member]
Other Accounts Receivable [line items]
Guarantee Accounts For Reserve Account		7.3	7.3
Tecnicas Reunidas Talara [Member]
Other Accounts Receivable [line items]
Claim Present Value		53.6		$ 14.8
CounterParty Litigation Claims Receivable For Breach Of Subcontract | $				81
Claim Face Value		62.5		17.3
Tecnicas Reunidas Talara [Member] | Letter of Guarantee One [Member]
Other Accounts Receivable [line items]
Letter Of Guarantee For Performance Amount | $	$ 16
Tecnicas Reunidas Talara [Member] | Letter of Guarantee Two [Member]
Other Accounts Receivable [line items]
Letter Of Guarantee For Advance Payment Amount | $	$ 7.7
Municipalidad Metropolitana de Lima [Member]
Other Accounts Receivable [line items]
Reclassification Adjustments Of Net Intangible Assets		21.8
Adjustments To Work in Progress Related To Concession Agreements		23.4
Adjustments Of Impairment Loss Recognised In Profit Or Loss Trade Receivables		49.6
Other Subsidiaries [member]
Other Accounts Receivable [line items]
Guarantee Accounts For Reserve Account		S/ 1.6	S/ 0.5
Cumbra Peru S.A [member]
Other Accounts Receivable [line items]
Litigation Claim Receivable As Indemnification For Damages For Several Contractual Breaches | $				$ 78
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, 2020	Dec. 31, 2019
Other Accounts Receivable [line items]
Current advances to suppliers	S/ 76,200	S/ 135,481
Alsthom Transporte - Linea 1 [member]
Other Accounts Receivable [line items]
Current advances to suppliers	5,786	2,597
Advances - joint operations vendors [member]
Other Accounts Receivable [line items]
Current advances to suppliers	36,803	49,181
Others [member]
Other Accounts Receivable [line items]
Current advances to suppliers	26,660	35,400
Advances – Refineria Talara [member]
Other Accounts Receivable [line items]
Current advances to suppliers	S/ 6,951	S/ 48,303

Other Accounts Receivable - S_3

Other Accounts Receivable - Schedule of Income Tax Payments (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	S/ 48,052	S/ 71,541
Non-current receivables from taxes other than income tax	2
Receivables from taxes other than income tax	48,054	71,541
Cumbra Peru S.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	35,599	45,628
Receivables from taxes other than income tax	35,599	45,628
Cumbra Ingenieria S.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	3,532	7,203
Receivables from taxes other than income tax	3,532	7,203
UNNA ENERGIA S.A. S.A.
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	1,883	2,400
Receivables from taxes other than income tax	1,883	2,400
Concar S.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	3,340	3,709
Receivables from taxes other than income tax	3,340	3,709
Viva Negocio Inmobiliario S.A. [Member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	1,351	3,485
Receivables from taxes other than income tax	1,351	3,485
Norvial S.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	5	4,266
Receivables from taxes other than income tax	5	4,266
Survial S.A. [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	141	426
Receivables from taxes other than income tax	141	426
Other [member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	853	1,529
Non-current receivables from taxes other than income tax	2
Receivables from taxes other than income tax	855	1,529
AENZA S.A.A.[member]
Other Accounts Receivable [line items]
Current receivables from taxes other than income tax	1,348	2,895
Receivables from taxes other than income tax	S/ 1,348	S/ 2,895

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, 2020	Dec. 31, 2019
Other Accounts Receivable [line items]
Value added tax receivables	S/ 54,076	S/ 47,167
Current value added tax receivables	43,498	32,903
Non-current value added tax receivables	10,578	14,264
Cumbra Peru S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables	12,868	12,963
Current value added tax receivables	12,868	12,963
Tren Urbano de Lima S.A.[member]
Other Accounts Receivable [line items]
Value added tax receivables	3,335	11,970
Current value added tax receivables	3,335	11,970
AENZA S.A.A.[member]
Other Accounts Receivable [line items]
Value added tax receivables	648
Current value added tax receivables	648
Concar S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables	1,527	1,653
Current value added tax receivables	1,527	1,653
Survial S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables	2,631	1,817
Current value added tax receivables	2,631	1,817
Cucumbra Ingenieria S.A. [member]
Other Accounts Receivable [line items]
Value added tax receivables	13,754	1,513
Current value added tax receivables	13,754	1,513
Viva Negocio Inmobiliario S.A. [Member]
Other Accounts Receivable [line items]
Value added tax receivables	8,111	6,874
Current value added tax receivables	953	513
Non-current value added tax receivables	7,158	6,361
UNNA ENERGIA S.A. S.A.
Other Accounts Receivable [line items]
Value added tax receivables	678	396
Current value added tax receivables	678	396
Other [member]
Other Accounts Receivable [line items]
Value added tax receivables	10,524	9,981
Current value added tax receivables	7,104	2,078
Non-current value added tax receivables	S/ 3,420	S/ 7,903

Other Accounts Receivable - S_5

Other Accounts Receivable - Schedule Of Guarantee Deposits (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	S/ 23,744	S/ 16,445
Gross carrying amount [member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	156,123	104,965
Guarantee Deposits Current, Non current	61,318	84,245
Guarantee Deposits	217,441	189,210
Talara Refinery [member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	812	308
Guarantee Deposits Current, Non current	58,019	55,259
Guarantee Deposits	58,831	55,567
Retention Toquepala [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current		19,630
Guarantee Deposits		19,630
Retention Minera Teck [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	64,175	16,075
Guarantee Deposits	64,175	16,075
Retention Quellaveco [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	23,699	15,926
Guarantee Deposits	23,699	15,926
Joint Operations Retention [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	29,792	15,654
Guarantee Deposits Current, Non current		13,921
Guarantee Deposits	29,792	29,575
Retention Morelco [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	14,108	15,261
Guarantee Deposits	14,108	15,261
Retention Marcobre [Member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	302	5,052
Guarantee Deposits	302	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
Guarantee Deposits Current, Non current		11,150
Guarantee Deposits		14,726
Others [member]
Disclosure Of Detailed Information About Guarantee Deposits [Line Items]
Guarantee Deposits, Current	23,235	13,483
Guarantee Deposits Current, Non current	3,299	3,915
Guarantee Deposits	S/ 26,534	S/ 17,398

Other Accounts Receivable - Sum

Other Accounts Receivable - Summary of Third party claims (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Other Accounts Receivables Amount Third Party Contract Claims Explanatory [Line Items]
Claims To Third Parties	S/ 212,565	S/ 83,054
Claims to third parties Current	108,748	38,874
Claims To Third Parties Noncurrent	103,817	44,180
Tecnicas Reunidas — Talara [Member]
Other Accounts Receivables Amount Third Party Contract Claims Explanatory [Line Items]
Claims To Third Parties	53,635
Claims To Third Parties Noncurrent	53,635
Municipalidad Metropolitana de Lima [Member]
Other Accounts Receivables Amount Third Party Contract Claims Explanatory [Line Items]
Claims To Third Parties	49,625
Claims to third parties Current	49,625
Ministerio de Vivienda and Fondo Mi Vivienda [Member]
Other Accounts Receivables Amount Third Party Contract Claims Explanatory [Line Items]
Claims To Third Parties	21,816	20,536
Claims To Third Parties Noncurrent	21,816	20,536
Accounts receivable from joint venture [Member]
Other Accounts Receivables Amount Third Party Contract Claims Explanatory [Line Items]
Claims To Third Parties	60,861	39,736
Claims to third parties Current	38,326	23,934
Claims To Third Parties Noncurrent	22,535	15,802
Others [Member]
Other Accounts Receivables Amount Third Party Contract Claims Explanatory [Line Items]
Claims To Third Parties	26,628	22,782
Claims to third parties Current	20,797	14,940
Claims To Third Parties Noncurrent	S/ 5,831	S/ 7,842

Other Accounts Receivable - S_6

Other Accounts Receivable - Summary Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Beginning balance	S/ 454,474
Reversal of impairment (Note 28.b)		S/ 32
Write-off	12,205		S/ 20,083
Exchange difference	(2,188)	387
Translations adjustments	(180)	154
Ending balance	433,531	454,474
Accumulated impairment [member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Beginning balance	(30,698)	(25,567)	(1,398)
Ending balance	(102,050)	(30,698)	(25,567)
Guaranties Retention [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Write-off	12,530
Translations adjustments	(184)	165
Guaranties Retention [Member] | Accumulated impairment [member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Beginning balance	165
Ending balance		165
Claims To Third Parties [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Reversal of impairment (Note 28.b)		32
Write-off	(325)		20,083
Exchange difference	(2,188)	387
Translations adjustments	4	(11)
Claims To Third Parties [Member] | Accumulated impairment [member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Beginning balance	(30,863)	(25,567)	(1,398)
Ending balance	(95,828)	(30,863)	(25,567)
Impairment of Concar SAC [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers	(11,431)	(1,457)	(665)
Impairment of Concar SAC [Member] | Claims To Third Parties [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers	(11,431)	(1,457)	(665)
Impairment of Sucursal Colombia [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers		(3,283)
Impairment of Sucursal Colombia [Member] | Claims To Third Parties [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers		(3,283)
Impairment Of Cumbra Peru S.A. [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers	(828)	(937)	(24,169)
Impairment Of Cumbra Peru S.A. [Member] | Claims To Third Parties [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers	(828)	(937)	(24,169)
Impairment of other minors [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers	(59)	(27)
Impairment of other minors [Member] | Claims To Third Parties [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers	(59)	S/ (27)
Impairment of Cam Holding SPA [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers	(12,511)
Impairment of Cam Holding SPA [Member] | Guaranties Retention [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers	(12,511)
Impairment of Concesionaria Va Expresa Sur SA [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers	(55,847)
Impairment of Concesionaria Va Expresa Sur SA [Member] | Claims To Third Parties [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers	(49,625)
Impairment of other minors One [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers	(513)
Impairment of other minors One [Member] | Claims To Third Parties [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers	S/ (513)
Impairment of Viva Negocio Inmobiliario SA [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers			(19,418)
Impairment of Viva Negocio Inmobiliario SA [Member] | Claims To Third Parties [Member]
Disclosure Of Detailed Information About Movement In Impairment Of Other Receivables Explanatory [Line Items]
Adjustments To Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers			S/ (19,418)

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of inventories [abstract]
Land	S/ 176,927	S/ 183,218
Work in progress- Real estate	164,514	158,010
Finished properties	78,048	86,190
Construction materials	58,621	59,879
Merchandise and supplies	80,142	77,787
Inventories gross	558,252	565,084
Impairment of inventories	(6,252)	(9,683)
Inventories	S/ 552,000	S/ 555,401

Inventories - Additional Inform

Inventories - Additional Information (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of inventories [line items]
Capitalised financing cost	S/ 3,800	S/ 3,700
Construction material	58,621	59,879
Impairment of Finished Properties	3,800	4,500
Viva GyM [member]
Disclosure of inventories [line items]
Impairment loss	1,200	5,200
Cumbra Peru S A [Member]
Disclosure of inventories [line items]
Construction material	S/ 53,100	S/ 56,200
Bottom of range [member]
Disclosure of inventories [line items]
Interest rate	7.00%	7.00%
Bottom of range [member] | Cumbra Peru S A [Member]
Disclosure of inventories [line items]
Interest rate	2.00%
Top of range [member]
Disclosure of inventories [line items]
Interest rate	11.00%	12.00%
Top of range [member] | Cumbra Peru 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, 2020	Dec. 31, 2019
Disclosure of inventories [line items]
Land	S/ 176,927	S/ 183,218
Lurin [member]
Disclosure of inventories [line items]
Land	81,493	71,902
San Isidro [member]
Disclosure of inventories [line items]
Land	51,626	51,285
Nuevo Chimbote [member]
Disclosure of inventories [line items]
Land	17,616	17,457
Barranco [member]
Disclosure of inventories [line items]
Land	14,432	14,202
Piura [member]
Disclosure of inventories [line items]
Land	S/ 11,760	11,805
Carabayllo IIl [member]
Disclosure of inventories [line items]
Land		S/ 16,567

Inventories - Schedule of Inv_3

Inventories - Schedule of Inventories of Land (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2020haApartmentParkingSpaces
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
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, 2020	Dec. 31, 2019
Disclosure of inventories [line items]
Work in progress - Real estate	S/ 164,514	S/ 158,010
Los Parques de Comas [member]
Disclosure of inventories [line items]
Work in progress - Real estate	66,114	77,757
Los Parques del Callao [member]
Disclosure of inventories [line items]
Work in progress - Real estate	26,613	35,549
Los Parques de Piura [member]
Disclosure of inventories [line items]
Work in progress - Real estate	9,514	5,658
Los Parques del Mar [member]
Disclosure of inventories [line items]
Work in progress - Real estate	44,683	32,183
Los Parques de Carabayllo III [Member]
Disclosure of inventories [line items]
Work in progress - Real estate	10,266
Inmobiliaria Pezet 417 S.A.C. [member]
Disclosure of inventories [line items]
Work in progress - Real estate	4,459	4,091
Others [member]
Disclosure of inventories [line items]
Work in progress - Real estate	S/ 2,865	S/ 2,772

Inventories - Schedule of Inv_4

Inventories - Schedule of Inventories of Finished Properties (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure of inventories [line items]
Finished properties	S/ 78,048	S/ 86,190
Los Parques de Comas [member]
Disclosure of inventories [line items]
Finished properties	32,098	37,605
Los Parques del Callao [member]
Disclosure of inventories [line items]
Finished properties	14,479	10,914
Huancayo [member]
Disclosure of inventories [line items]
Finished properties	13,033	19,672
Los Parques de Carabayllo III [Member]
Disclosure of inventories [line items]
Finished properties	8,518	168
Strip Callao [Member]
Disclosure of inventories [line items]
Finished properties	6,286
E1 Nuevo Rancho [Member]
Disclosure of inventories [line items]
Finished properties	1,284	4,060
Los Parques de Piura [member]
Disclosure of inventories [line items]
Finished properties	1,034	6,050
Klimt [member]
Disclosure of inventories [line items]
Finished properties		5,978
Los Parques de San Martin de Porres [Member]
Disclosure of inventories [line items]
Finished properties		903
Others [member]
Disclosure of inventories [line items]
Finished properties	S/ 1,316	S/ 840

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, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Investments In Associates And Joint Ventures [abstract]
Associates	S/ 27,246	S/ 28,875	S/ 250,282	S/ 250,053
Joint ventures	8,270	8,160	S/ 7,483	S/ 18,618
Investments in associates and joint ventures	S/ 35,516	S/ 37,035

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Investments In Associates And Joint Ventures [abstract]
Associates	S/ (1,635)	S/ (220,993)	S/ (5,308)
Joint ventures	2,405	2,219	1,599
Share of profit loss of associates and joint ventures accounted for using equity method	S/ 770	S/ (218,774)	S/ (3,709)

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	12 Months Ended
	Dec. 31, 2020PEN (S/)	Dec. 31, 2019PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2018PEN (S/)	Dec. 31, 2017PEN (S/)
Disclosure of associates and joint ventures [line items]
Carrying amount	S/ 27,246	S/ 28,875		S/ 250,282	S/ 250,053
Concesionaria Chavimochic S.A.C. [member]
Disclosure of associates and joint ventures [line items]
Carrying amount | $			$ 647
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/ 18,058	S/ 18,320
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/ 2,760	S/ 4,166
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/ 3,812	S/ 3,756
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/ 2,283	S/ 2,306
Common Share [member] | Otros [Member]
Disclosure of associates and joint ventures [line items]
Carrying amount	S/ 333	S/ 327

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial information of associates [abstract]
Opening balance	S/ 28,875	S/ 250,282	S/ 250,053
Contributions received			(30)
Equity interest in results	(1,635)	(220,993)	(5,308)
Decrease in capital			5,616
Impairment of Investment	(38)	(374)
Conversion adjustment	44	(40)	(49)
Final balance	S/ 27,246	S/ 28,875	S/ 250,282

Investments in Associates and_7

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

Jan. 24, 2017USD ($)

Nov. 30, 2015USD ($)

Dec. 31, 2020PEN (S/)

Dec. 31, 2020USD ($)

Dec. 31, 2019PEN (S/)

Dec. 31, 2019USD ($)

Dec. 31, 2018PEN (S/)

Dec. 31, 2018USD ($)

Dec. 31, 2016USD ($)

Dec. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2017PEN (S/)

Dec. 31, 2017USD ($)

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

Investment in associate | S/

S/ 27,246

S/ 28,875

S/ 250,282

S/ 250,053

Accounts receivable from related parties | S/

27,338

36,658

Income tax expense | S/

53,134

114,240

151,039

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

$ 262.5

Percentage of collateral of bridge loan

21.49%

Collateral bridge loan

$ 600

Value determined by audit firm as payable

$ 2,602

Accounts receivable claim

$ 0.4

Claims from fiduciary as administrator of the accounts receivable

$ 169.3

Impairment of investment

218,000

$ 65

S/ 739,000

$ 220

Impairment of long term account receivable

276,000

81.5

Discount Under Amortized Cost

22,800

$ 5.4

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

180,000

$ 54

Fair value of investments

S/ 320,000

S/ 275,000

$ 88.6

$ 83

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

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

Guarantee obligation

$ 129

Gasoducto Sur Peruano S.A. [member] | Bottom of range [member]

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

Discount rate used in estimations

1.60%

1.60%

Gasoducto Sur Peruano S.A. [member] | Top of range [member]

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

Discount rate used in estimations

3.43%

3.43%

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

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

Guarantee obligation

52.5

Accounts receivable from related parties

$ 181.5

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

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

Investment in associate

$ 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%

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial information of associates [line items]
Assets	S/ 2,825,609	S/ 2,979,771
Liabilities	(2,497,972)	(2,558,583)
Assets	3,286,955	3,424,693	S/ 4,310,507
Administrative expenses	(152,909)	(248,652)	(311,163)
Loss operative	(131,900)	(535,271)	124,005
Others	218,445	519,279	124,273
Loss of the year	(190,344)	(838,642)	13,012
Total comprehensive income for the year	(181,958)	(847,262)	S/ 71,709
Concesionaria Chavimochic S.A.C. [member]
Disclosure of financial information of associates [line items]
Assets	58,814	55,830
Liabilities	(4,795)	(1,596)
Assets	11,635	12,408
Net assets	65,654	66,642
Administrative expenses	(4,521)	(11,028)
Loss operative	(4,521)	(11,028)
Others	3,534	719
Loss of the year	(987)	(11,747)
Total comprehensive income for the year	S/ (987)	S/ (11,747)

Investments In Associates And_9

Investments In Associates And Joint Ventures - Summary of Detailed Information about Joint Ventures (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of associates and joint ventures [line items]
Carrying amount, joint ventures	S/ 8,270	S/ 8,160	S/ 7,483	S/ 18,618
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/ 8,080	S/ 8,006
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/ 34	S/ 29
Common Share [member] | Other joint ventures [member]
Disclosure of associates and joint ventures [line items]
Carrying amount, joint ventures	S/ 156	S/ 125

Investments In Associates An_10

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial information of joint ventures [abstract]
Opening balance	S/ 8,160	S/ 7,483	S/ 18,618
Equity interest in results	2,405	2,219	1,599
Disposal of Investment			(10,112)
Dividends received	(2,318)	(1,517)	(1,823)
Conversion adjustment	23	(14)	79
Impairment Of Investment		(11)	(878)
Final balance	S/ 8,270	S/ 8,160	S/ 7,483

Investments In Associates An_11

Investments In Associates And Joint Venture - Summary of Financial Information for Joint Ventures (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial information of joint ventures [line items]
Cash and cash equivalents	S/ 900,168	S/ 950,701	S/ 807,214
Total current assets	2,825,609	2,979,771
Other current liabilities	(718,406)	(669,674)
Total current liabilities	(2,497,972)	(2,558,583)
Total non-current assets	3,286,955	3,424,693	4,310,507
Total non-current liabilities	(2,019,296)	(1,969,796)
Revenues	3,314,029	4,337,861	4,202,398
Depreciation and amortization	(197,125)	(219,817)	(206,520)
(Loss)/profit before income tax	(131,900)	(535,271)	124,005
Income tax expense	(58,444)	(303,371)	(110,993)
Profit from continuing operations after income tax	(190,344)	(838,642)	13,012
Total comprehensive income	(181,958)	(847,262)	S/ 71,709
Logistica Quimicos del Sur S.A.C. [member]
Disclosure of financial information of joint ventures [line items]
Cash and cash equivalents	2,710	2,131
Other current assets	3,324	2,416
Total current assets	6,034	4,547
Other current liabilities	(6,108)	(4,381)
Total current liabilities	(6,108)	(4,381)
Total non-current assets	35,715	37,620
Total non-current liabilities	(19,484)	(21,773)
Net assets	16,157	16,013
Revenues	13,351	12,622
Depreciation and amortization	(2,394)	(2,505)
Interest expense	(508)	(644)
(Loss)/profit before income tax	6,854	6,500
Income tax expense	(2,072)	(1,913)
Profit from continuing operations after income tax	4,782	4,587
Total comprehensive income	S/ 4,782	S/ 4,587

Investments In Associates An_12

Investments In Associates And Joint Venture - Summary of Financial Information for Joint Ventures (Parenthetical) (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial information of joint ventures [line items]
Dividends received	S/ 2,318	S/ 1,517	S/ 1,823
Logistica Quimicos del Sur S.A. [member]
Disclosure of financial information of joint ventures [line items]
Dividends received	S/ 2,300	S/ 1,500	S/ 1,800

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	S/ 463,990	S/ 503,584	S/ 865,735
Additions	36,065	81,902	83,186
Transfer to investment property	89	(2,264)
Deconsolidation, net			(259,126)
Deduction for sale of assets	(38,971)	(35,425)	(95,981)
Disposals, net	(12,374)	(3,628)
Depreciation charge	(78,560)	(80,566)	(123,100)
Impairment loss	(5,214)	(18,940)	(5,664)
Depreciation for sale deductions	32,110	27,633	57,024
Translations adjustments	8,334	(8,306)	(3,871)
Net carrying amount	405,469	463,990	503,584
Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	1,231,512	1,207,819	1,871,186
Disposals, net			(14,619)
Net carrying amount	1,200,646	1,231,512	1,207,819
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(767,522)	(704,235)	(1,005,451)
Net carrying amount	(795,177)	(767,522)	(704,235)
Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	19,701	20,209	23,678
Additions		290	0
Transfer to investment property		(273)
Deconsolidation, net			(3,183)
Deduction for sale of assets			0
Disposals, net	(9,895)
Translations adjustments	800	(525)	(286)
Net carrying amount	10,606	19,701	20,209
Land [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	19,974	20,482	23,951
Net carrying amount	10,879	19,974	20,482
Land [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(273)	(273)	(273)
Net carrying amount	(273)	(273)	(273)
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	87,910	95,674	112,559
Additions	412	459	13,216
Transfer to investment property		(1,187)
Deconsolidation, net			(24,295)
Reclassifications	1,404	1,672	17,129
Deduction for sale of assets	(192)	(78)	(3,527)
Disposals, net	(2,014)	(674)
Depreciation charge	(7,636)	(7,387)	(14,257)
Impairment loss	(161)
Depreciation for sale deductions	58	78	1,189
Translations adjustments	1,419	(647)	3,383
Net carrying amount	81,200	87,910	95,674
Buildings [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	129,911	129,482	161,057
Disposals, net			(9,723)
Net carrying amount	132,940	129,911	129,482
Buildings [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(42,001)	(33,808)	(48,498)
Net carrying amount	(51,740)	(42,001)	(33,808)
Machinery [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	271,356	254,215	432,822
Additions	17,941	23,011	11,318
Deconsolidation, net			(109,425)
Reclassifications	23,745	52,720	16,626
Deduction for sale of assets	(26,046)	(22,885)	(55,567)
Disposals, net	(237)	(316)
Depreciation charge	(53,220)	(48,035)	(67,430)
Impairment loss	(5,069)	(3,155)	(5,664)
Depreciation for sale deductions	25,293	19,520	37,452
Translations adjustments	3,474	(3,719)	(3,310)
Net carrying amount	257,237	271,356	254,215
Machinery [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	726,173	689,845	995,155
Disposals, net			(2,607)
Net carrying amount	750,769	726,173	689,845
Machinery [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(454,817)	(435,630)	(562,333)
Net carrying amount	(493,532)	(454,817)	(435,630)
Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	26,323	40,077	181,783
Additions	0	866	9,377
Deconsolidation, net			(110,540)
Reclassifications	35	342	(1,415)
Deduction for sale of assets	(11,762)	(9,531)	(32,399)
Disposals, net	(94)	(101)
Depreciation charge	(4,461)	(9,816)	(19,391)
Impairment loss	(17)
Depreciation for sale deductions	5,836	5,232	14,868
Translations adjustments	864	(746)	(788)
Net carrying amount	16,724	26,323	40,077
Vehicles [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	75,146	85,349	380,503
Disposals, net			(1,418)
Net carrying amount	64,666	75,146	85,349
Vehicles [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(48,823)	(45,272)	(198,720)
Net carrying amount	(47,942)	(48,823)	(45,272)
Furniture and fixtures [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	8,584	10,332	14,895
Additions	844	759	2,145
Deconsolidation, net			(547)
Reclassifications		207	(1,430)
Deduction for sale of assets	(523)	(133)	(2,164)
Disposals, net	(140)	(187)
Depreciation charge	(1,344)	(2,338)	(3,954)
Impairment loss	(33)
Depreciation for sale deductions	495	86	1,813
Translations adjustments	(12)	(142)	(134)
Net carrying amount	7,937	8,584	10,332
Furniture and fixtures [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	58,236	59,643	63,727
Disposals, net			(292)
Net carrying amount	52,843	58,236	59,643
Furniture and fixtures [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(49,652)	(49,311)	(48,832)
Net carrying amount	(44,906)	(49,652)	(49,311)
Other equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	23,371	31,043	48,709
Additions	1,781	9,897	14,122
Transfer to investment property	89
Deconsolidation, net			(10,421)
Reclassifications	379	369	75
Deduction for sale of assets	(448)	(2,789)	(2,200)
Disposals, net	(6)	(2,350)
Depreciation charge	(11,899)	(12,989)	(18,068)
Depreciation for sale deductions	428	2,717	1,702
Translations adjustments	1,769	(2,527)	(2,415)
Net carrying amount	15,476	23,371	31,043
Other equipment [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	179,179	170,622	195,142
Disposals, net			(461)
Net carrying amount	156,111	179,179	170,622
Other equipment [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(155,808)	(139,579)	(146,433)
Net carrying amount	(140,635)	(155,808)	(139,579)
Replacement units [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount		17,804
Depreciation charge		(1)
Translations adjustments	0
Net carrying amount			17,804
Replacement units [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount		17,814
Net carrying amount			17,814
Replacement units [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount		(10)
Net carrying amount			(10)
Replacement and In-transit units [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	10,613	17,804	22,928
Additions	3,549	7,036	5,577
Deconsolidation, net			0
Reclassifications	(2,216)	(14,217)	(10,577)
Deduction for sale of assets		(9)	(124)
Disposals, net			0
Net carrying amount	11,946	10,613	17,804
Replacement and In-transit units [Member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	10,624	17,814	22,938
Net carrying amount	11,957	10,624	17,814
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	(11)	(10)	(10)
Net carrying amount	(11)	(11)	(10)
Work in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	16,132	34,230	28,361
Additions	11,538	39,584	27,431
Transfer to investment property		(804)
Deconsolidation, net			(715)
Reclassifications	(23,347)	(41,093)	(20,408)
Disposals, net		0	(118)
Impairment loss		(15,785)
Translations adjustments	20		(321)
Net carrying amount	4,343	16,132	34,230
Work in progress [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	32,269	34,582	28,713
Net carrying amount	20,481	32,269	34,582
Work in progress [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying amount	(16,137)	(352)	(352)
Net carrying amount	S/ (16,138)	S/ (16,137)	S/ (352)

Property, Plant And Equipment_4

Property, Plant And Equipment, Net And Right-Of-Use Assets - Additional Information (Detail) - PEN (S/) S/ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Proceeds from sale of fixed assets	S/ 9.1	S/ 12.7	S/ 31.9
Gain (loss) from fixed assets	2.3	6.1	(7.1)
Fully depreciated property, plant and equipment	119.1	135.2	424.5
Lease Expense under 12 months	351.7	167.3
Lease Expense of Low Value Assets	5.1	7
Variable Lease Payments	48.7	0.6
Property, plant and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Other financial liabilities	S/ 79.7	S/ 111.9	S/ 162.9

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation related to investment property	S/ (2,413)	S/ (2,356)	S/ (2,319)
Cumulative depreciation	(17,531)	(29,396)
Total depreciation of property, plant and equipment	78,560	80,566	123,100
Discontinued operations [member]
Disclosure of detailed information about property, plant and equipment [line items]
Total depreciation of property, plant and equipment			27,570
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	98,504	112,318	125,419
Cost of goods and services [member]
Disclosure of detailed information about property, plant and equipment [line items]
Cumulative depreciation	(15,938)	(26,449)
Total depreciation of property, plant and equipment	90,146	108,066	91,249
Administrative expenses [member]
Disclosure of detailed information about property, plant and equipment [line items]
Cumulative depreciation	(1,593)	(2,947)
Total depreciation of property, plant and equipment	S/ 8,358	S/ 4,252	S/ 6,600

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, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Accumulated depreciation	S/ (78,560)	S/ (80,566)	S/ (123,100)
Net carrying amount	405,469	463,990	503,584	S/ 865,735
Finance Lease [member]
Disclosure of detailed information about property, plant and equipment [line items]
Cost of acquisition	64,623	68,553	86,881
Accumulated depreciation	(52,165)	(46,773)	(38,026)
Net carrying amount	S/ 12,458	S/ 21,780	S/ 48,855

Property, Plant and Equipment_7

Property, Plant and Equipment, Net and Right-of-Use Assets - Summary of Corporation Recognized Assets And Liabilities For Right-Of-Use (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of quantitative information about right-of-use assets [line items]
Addition of liabilities for right-of-use	S/ 12,075	S/ 101,745	S/ 0
Depreciation charge	(17,531)	(29,396)
Disposals, net	(21,541)
Translations adjustments	934	271
Net final carrying amount	64,518	90,581
Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	109,517	119,977
Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	(44,999)	(29,396)
Buildings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Addition of liabilities for right-of-use	6,681	80,279
Depreciation charge	(13,211)	(13,568)
Disposals, net	(10,463)
Translations adjustments	880	271
Net final carrying amount	50,869	66,982
Buildings [member] | Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	75,849	80,550
Buildings [member] | Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	(24,980)	(13,568)
Machinery And Equipment [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Addition of liabilities for right-of-use	876	18,597
Depreciation charge	(5,834)	(6,899)
Net final carrying amount	6,740	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	19,344	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	(12,604)	(6,899)
Vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Addition of liabilities for right-of-use	4,518	20,830
Depreciation charge	(1,514)	(8,929)
Disposals, net	(11,078)
Translations adjustments	54
Net final carrying amount	6,909	11,901
Vehicles [member] | Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	14,324	20,830
Vehicles [member] | Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net final carrying amount	S/ (7,415)	S/ (8,929)

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) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Depreciation Of Right of use Assets [Line Items]
Depreciation, right-of-use assets	S/ 17,531	S/ 29,396
Cost of services and goods [member]
Disclosure Of Depreciation Of Right of use Assets [Line Items]
Depreciation, right-of-use assets	15,938	26,449
Administrative expenses [member]
Disclosure Of Depreciation Of Right of use Assets [Line Items]
Depreciation, right-of-use assets	S/ 1,593	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, 2020PEN (S/)	Dec. 31, 2019PEN (S/)	Dec. 31, 2019CLP ($)	Dec. 31, 2018PEN (S/)
Disclosure Of Goodwill [line items]
Intangible assets	S/ 854,227	S/ 868,050		S/ 940,070
Additions	50,405	138,895		100,681
Capitalization of interest expenses	1,105	3,527		3,361
Deconsolidation, net				(51,174)
Transfers from assets under Construction	(89)
Derecognition - net	(492)	(25,964)		(6,083)
Amortization	(98,621)	(107,499)		(112,072)
Impairment loss		(38,770)
Impairment reversal		20,676	$ 4,782
Translations adjustments	9,612	(4,688)		(6,733)
Reclasifications	(24,157)
Intangible assets	791,990	854,227		868,050
Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	1,698,976	1,818,614		1,816,278
Intangible assets	1,739,418	1,698,976		1,818,614
Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(844,749)	(950,564)		(876,208)
Intangible assets	(947,428)	(844,749)		(950,564)
Goodwill [member]
Disclosure Of Goodwill [line items]
Intangible assets	57,367	93,288		116,804
Deconsolidation, net				(20,086)
Derecognition - net		(930)
Impairment loss		(33,089)
Translations adjustments	1,579	(1,902)		(3,430)
Reclasifications	0
Intangible assets	58,946	57,367		93,288
Goodwill [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	93,887	170,346		193,862
Intangible assets	95,466	93,887		170,346
Goodwill [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(36,520)	(77,058)		(77,058)
Intangible assets	(36,520)	(36,520)		(77,058)
Trademarks [member]
Disclosure Of Goodwill [line items]
Intangible assets	70,695	60,799		65,100
Derecognition - net		(8,358)
Impairment reversal		20,676
Translations adjustments	7,810	(2,422)		(4,301)
Reclasifications	(84)
Intangible assets	78,421	70,695		60,799
Trademarks [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	73,836	106,185		110,486
Intangible assets	81,562	73,836		106,185
Trademarks [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(3,141)	(45,386)		(45,386)
Intangible assets	(3,141)	(3,141)		(45,386)
Concession rights [member]
Disclosure Of Goodwill [line items]
Intangible assets	443,950	484,082		528,227
Additions	4,412	26,645		23,803
Capitalization of interest expenses		2,725		3,361
Deconsolidation, net				(20,716)
Derecognition - net				(16)
Amortization	(52,408)	(50,102)		(50,776)
Impairment loss		(3,213)
Translations adjustments		(16,187)		199
Reclasifications	(24,157)
Intangible assets	371,797	443,950		484,082
Concession rights [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	710,290	885,915		879,289
Intangible assets	690,545	710,290		885,915
Concession rights [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(266,340)	(401,833)		(351,062)
Intangible assets	(318,748)	(266,340)		(401,833)
Contractual relationships with clients [member]
Disclosure Of Goodwill [line items]
Intangible assets	501	25,966		34,265
Derecognition - net		(11,665)
Amortization		(3,682)		(7,996)
Translations adjustments	22	(10,118)		(303)
Intangible assets	523	501		25,966
Contractual relationships with clients [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	72,810	100,337		100,640
Intangible assets	77,542	72,810		100,337
Contractual relationships with clients [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(72,309)	(74,371)		(66,375)
Intangible assets	(77,019)	(72,309)		(74,371)
Software and development costs [member]
Disclosure Of Goodwill [line items]
Intangible assets	21,387	3,992		17,624
Additions	1,526	5,016		3,267
Deconsolidation, net				(10,153)
Transfers from assets under Construction	(64)	672		199
Derecognition - net	(492)	(2,015)		(1,941)
Amortization	(6,037)	(7,529)		(5,834)
Translations adjustments	201	21,251		830
Reclasifications	74
Intangible assets	16,595	21,387		3,992
Software and development costs [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	63,278	22,565		66,301
Intangible assets	63,871	63,278		22,565
Software and development costs [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(41,891)	(18,573)		(48,677)
Intangible assets	(47,276)	(41,891)		(18,573)
Costs of development of wells [member]
Disclosure Of Goodwill [line items]
Intangible assets	193,974	139,221		116,733
Additions	37,994	102,022		68,544
Transfers from assets under Construction	(25)
Derecognition - net	0			(4,126)
Amortization	(36,942)	(43,552)		(41,930)
Translations adjustments		(3,717)
Intangible assets	195,001	193,974		139,221
Costs of development of wells [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	558,530	464,847		400,429
Intangible assets	596,499	558,530		464,847
Costs of development of wells [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(364,556)	(325,626)		(283,696)
Intangible assets	(401,498)	(364,556)		(325,626)
Land use right [member]
Disclosure Of Goodwill [line items]
Intangible assets	10,820	13,288		13,288
Impairment loss		(2,468)
Intangible assets	10,820	10,820		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)
Intangible assets	(2,468)	(2,468)
Other assets [member]
Disclosure Of Goodwill [line items]
Intangible assets	55,533	47,414		48,029
Additions	6,473	5,212		5,067
Capitalization of interest expenses	1,105	802
Deconsolidation, net				(219)
Transfers from assets under Construction		(672)		(199)
Derecognition - net		(2,996)
Amortization	(3,234)	(2,634)		(5,536)
Translations adjustments		8,407		272
Reclasifications	10
Intangible assets	59,887	55,533		47,414
Other assets [member] | Gross carrying amount [member]
Disclosure Of Goodwill [line items]
Intangible assets	113,057	55,131		51,983
Intangible assets	120,645	113,057		55,131
Other assets [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure Of Goodwill [line items]
Intangible assets	(57,524)	(7,717)		(3,954)
Intangible assets	S/ (60,758)	S/ (57,524)		S/ (7,717)

Intangible Assets - Summary o_2

Intangible Assets - Summary of Goodwill Allocated to Cash-Generating Units (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Goodwill [line items]
Goodwill	S/ 58,946	S/ 57,367	S/ 93,288
Engineering and Construction [member]
Disclosure Of Goodwill [line items]
Goodwill	38,211	36,632	71,621
Electromechanical [member]
Disclosure Of Goodwill [line items]
Goodwill	20,735	S/ 20,735	20,737
IT equipment and services [member]
Disclosure Of Goodwill [line items]
Goodwill	S/ 0		S/ 930

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) S/ in Thousands, $ in Millions, $ in Millions	Dec. 10, 2014USD ($)	Dec. 31, 2020PEN (S/)Wells	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2019CLP ($)	Dec. 31, 2018PEN (S/)	Aug. 31, 2016PEN (S/)	Dec. 31, 2014PEN (S/)	Aug. 31, 2013PEN (S/)
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment impact in goodwill		S/ 0	S/ 33,089			S/ 0
Period of operating economic activities of each CGU		5 years
Costs capitalized		S/ 41,000	108,000			S/ 68,000
Dismantling wells provision			36,000
Impairment loss reversal			S/ 20,676		$ 4,782
UNNA Energia 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
Total estimated investment | $	$ 400
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		11.00%	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 | $				$ 33
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] | UNNA Energia S.A. [member] | Talara, Piura [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Number of wells | Wells		230
Oil lots four [member] | UNNA Energia S.A. [member] | Talara, Piura [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Number of wells | Wells		330
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, 2020	Dec. 31, 2019	Dec. 31, 2018
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	12.50%	12.43%	12.67%
Terminal growth rate	3.00%	3.00%	3.00%
Discount rate	11.06%	11.83%	12.55%
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	7.60%	5.70%	12.25%
Terminal growth rate	3.00%	3.00%	3.00%
Discount rate	11.06%	11.83%	12.55%
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	5.00%	19.58%	19.58%
Terminal growth rate	2.10%	2.00%	3.00%
Discount rate	13.16%	14.12%	14.00%
Electromechanical [member]
Disclosure Of Major Assumptions Used In Determining Fair Value Less Cost Of disposal And Value In Use [line items]
Gross margin	9.36%	8.86%	7.63%
Terminal growth rate	2.00%	2.00%	2.00%
Discount rate	11.77%	11.40%	11.44%

Intangible Assets - Summary o_4

Intangible Assets - Summary of Concessions (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Detailed Information About Concessions [Line Items]
EPC Contract	S/ 791,990	S/ 854,227	S/ 868,050	S/ 940,070
Cost of capitalized indebtedness at effective interest rates between 7.14% and 8.72%	3,800	3,700
Road improvement	12,922	14,449
Implementation for road safety	9,034	8,152
Work capitalization of second roadway	280,326	314,614
Disbursements for land adquisition	4,510	4,233
Other intangible assets contracted for the delivery process	5,026	7,477
Total Norvial S.A.	369,730	417,003
Other concessions	2,067	26,947
Contractual arrangements [member]
Disclosure Of Detailed Information About Concessions [Line Items]
EPC Contract	371,797	443,950
Service concession rights [member]
Disclosure Of Detailed Information About Concessions [Line Items]
EPC Contract	371,797	443,950	S/ 484,082	S/ 528,227
Cost of capitalized indebtedness at effective interest rates between 7.14% and 8.72%		950
Service concession rights [member] | Contractual arrangements [member]
Disclosure Of Detailed Information About Concessions [Line Items]
EPC Contract	54,506	62,319
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/ 3,406	S/ 4,809

Intangible Assets - Summary o_5

Intangible Assets - Summary of Amortization of Intangibles (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortisation expense of intangible assets	S/ 98,621	S/ 107,499	S/ 112,072
Cost of sales and services [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortisation expense of intangible assets	94,483	101,810	101,378
Administrative expenses [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortisation expense of intangible assets	S/ 4,138	S/ 5,689	7,293
Discontinued operations [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortisation expense of intangible assets			S/ 3,401

Borrowings - Summary of Other F

Borrowings - Summary of Other Financial Liabilities (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Total	S/ 898,320	S/ 890,595
Current borrowings	452,884	481,529
Non-current borrowings	445,436	409,066
Bank loans [member]
Disclosure of detailed information about borrowings [line items]
Total	571,659	631,863
Current borrowings	409,272	445,289
Non-current borrowings	162,387	186,574
Finance Leases Liabilities [member]
Disclosure of detailed information about borrowings [line items]
Total	52,391	23,650
Current borrowings	13,635	10,357
Non-current borrowings	38,756	13,293
Lease liability for right-of-use asset [member]
Disclosure of detailed information about borrowings [line items]
Total	72,726	92,870
Current borrowings	19,950	23,980
Non-current borrowings	52,776	68,890
Other financial liabilities [member]
Disclosure of detailed information about borrowings [line items]
Total	201,544	142,212
Current borrowings	10,027	1,903
Non-current borrowings	S/ 191,517	S/ 140,309

Borrowings - Additional informa

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

Jul. 31, 2017PEN (S/)

Jul. 31, 2017USD ($)

Jul. 31, 2019

May 29, 2018

Dec. 31, 2020PEN (S/)

Dec. 31, 2020USD ($)

Dec. 31, 2020USD ($)

Dec. 30, 2020USD ($)

Feb. 28, 2020USD ($)

Dec. 31, 2019PEN (S/)

Dec. 31, 2019USD ($)

Oct. 31, 2019PEN (S/)

Oct. 31, 2019USD ($)

Sep. 30, 2019PEN (S/)

Aug. 31, 2019PEN (S/)

Aug. 31, 2019USD ($)

Jul. 01, 2019USD ($)

Jun. 11, 2018PEN (S/)

Jun. 11, 2018USD ($)

Jul. 31, 2017USD ($)

Disclosure of detailed information about borrowings [line items]

Initial term of loan

18 months

Borrowings | S/

S/ 898,320

S/ 890,595

Borrowings, maturity

December 2027

December 2027

Outstanding line of credit

S/ 111,000

$ 30.7

146,600

$ 44.2

Material quantitative change percentage

(10.00%)

(10.00%)

Percentage of the amount of income provisions

80.00%

80.00%

Percentage of the amount of bills receivable

90.00%

90.00%

Percentage of increase decrease in the amount of accounts receivable rate

56.00%

56.00%

Percentage of increase decrease in the amount of unbilled receivable rate

142.00%

142.00%

Short term loan | S/

S/ 452,884

481,529

Tranche A [member]

Disclosure of detailed information about borrowings [line items]

Outstanding line of credit

S/ 500

$ 0.1

S/ 400

Percentage of the amount of Tranche A

50.00%

50.00%

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

Outstanding line of credit

S/ 152,500

$ 42.1

142,200

42.9

Percentage of economic rights

48.80%

48.80%

Derecognized liability measured at amortized cost

46

Liability recorded in other income and expense

3.9

Liability measured at fair value

42.1

Norvial S.A. [member] | Common Class B Shares [Member]

Disclosure of detailed information about borrowings [line items]

Percentage of economic rights

48.80%

Financial stability framework agreement [Member]

Disclosure of detailed information about borrowings [line items]

Line of credit facility, maximum amount outstanding during period

S/ 110,000

$ 30.2

Banco santander loan [Member]

Disclosure of detailed information about borrowings [line items]

Line of credit facility, maximum amount outstanding during period

S/ 85,900

$ 23.7

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

Borrowings

S/ 93,200

$ 25.7

S/ 112,900

35

Repayment of borrowings

$ 10

Ban Co De Credito Del Peru SA [Member] | Medium term loan credit agreement [member] | Terminales Del Peru Loan [Member]

Disclosure of detailed information about borrowings [line items]

Term loan credit agreement

$ 46

Borrowings, adjustment to interest rate basis

50.00%

50.00%

Borrowings

S/ 84,100

$ 23.2

Borrowings, maturity

2027

2027

Acquired contractual position percentage

50.00%

50.00%

Loan amount disbursed to associates

$ 23

Maximum exposure limit

80

Loan Facilities Repaid Term

8 years

8 years

Term loan credit agreement to finance the investments committed

30

Term loan credit agreement to finance the additional investments

$ 70

GMP [Member] | Medium term loan credit agreement [member] | Terminales Del Peru Loan [Member]

Disclosure of detailed information about borrowings [line items]

Borrowings, adjustment to interest rate basis

50.00%

50.00%

Borrowings

S/ 40,000

$ 11

Borrowings, maturity

2026

2026

Técnicas reunidas [Member] | Banco santander loan [Member]

Disclosure of detailed information about borrowings [line items]

Borrowings

$ 23.7

Number of letter of credit

2

Cumbra [Member] | Banco santander loan [Member]

Disclosure of detailed information about borrowings [line items]

Short term loan

$ 23.7

Cumbra Peru S.A [member]

Disclosure of detailed information about borrowings [line items]

Revolving line of credit for working capital

33,600

$ 1.6

Increase decrease in revolving line of credit

14

Revolving line of credit for working capital

S/ 143,900

51.6

Issuance of performance bonds

100

Issuance of performance bonds, addition

$ 50

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%

Libor [Member] | Banco santander loan [Member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

8.00%

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

0.70%

0.70%

2.90%

2.90%

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

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

0.50%

0.50%

1.00%

1.00%

Top of range [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

11.00%

11.00%

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%

11.00%

11.00%

11.00%

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

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

11.00%

11.00%

12.00%

12.00%

Borrowings - Summary of Bank Lo

Borrowings - Summary of Bank Loan (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	December 2027
Current borrowings	S/ 452,884	S/ 481,529
Non-current borrowings	445,436	409,066
Bank loans [member]
Disclosure of detailed information about borrowings [line items]
Current borrowings	409,272	445,289
Non-current borrowings	S/ 162,387	186,574
Bank loans [member] | Cumbra Peru S.A [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	2022
Current borrowings	S/ 222,924	170,798
Non-current borrowings	S/ 19,977	26,401
Bank loans [member] | UNNA Energia S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	2027
Current borrowings	S/ 24,950	30,367
Non-current borrowings	S/ 99,474	102,895
Bank loans [member] | AENZA SAA [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	2022
Current borrowings	S/ 51,977	112,854
Non-current borrowings	S/ 39,618
Bank loans [member] | Adexus S.A.[member]
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	2021
Current borrowings	S/ 19,224	20,927
Non-current borrowings		57,278
Bank loans [member] | Viva Negocio Inmobiliario S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	2022
Current borrowings	S/ 90,197	S/ 110,343
Non-current borrowings	S/ 3,318
Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	7.00%	7.00%
Bottom of range [member] | Cumbra Peru S.A [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	2.00%
Bottom of range [member] | UNNA Energia S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	3.06%
Bottom of range [member] | AENZA SAA [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	9.10%
Bottom of range [member] | Adexus S.A.[member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	0.50%
Bottom of range [member] | Viva Negocio Inmobiliario S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.84%
Top of range [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	11.00%	12.00%
Top of range [member] | Cumbra Peru S.A [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	11.00%
Top of range [member] | UNNA Energia S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.04%
Top of range [member] | AENZA SAA [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	10.10%
Top of range [member] | Adexus S.A.[member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	1.15%
Top of range [member] | Viva Negocio Inmobiliario S.A. [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	11.00%

Borrowings - Summary of Finance

Borrowings - Summary of Finance Lease Obligations (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of finance lease and operating lease by lessor [line items]
Current finance lease liabilities	S/ 13,635	S/ 10,357
Non-current finance lease liabilities	S/ 38,756	13,293
Adexus S.A.[member]
Disclosure of finance lease and operating lease by lessor [line items]
Date of maturity	2027
Current finance lease liabilities	S/ 6,848	608
Non-current finance lease liabilities	S/ 31,557	62
Viva Negocio Inmobiliario S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Date of maturity	2023
Current finance lease liabilities	S/ 4,617	4,297
Non-current finance lease liabilities	S/ 4,357	7,399
Cumbra Peru S.A [member]
Disclosure of finance lease and operating lease by lessor [line items]
Date of maturity	2023
Current finance lease liabilities	S/ 2,021	3,395
Non-current finance lease liabilities	S/ 2,823	5,678
UNNA Energia S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	6.28%
Date of maturity	2022
Current finance lease liabilities	S/ 149	1,511
Non-current finance lease liabilities	S/ 19	154
Concar S.A.C. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Date of maturity	2020
Current finance lease liabilities		S/ 546
Bottom of range [member] | Adexus S.A.[member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	0.23%
Bottom of range [member] | Viva Negocio Inmobiliario S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	7.79%
Bottom of range [member] | Cumbra Peru S.A [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	4.80%
Bottom of range [member] | Concar S.A.C. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	4.30%
Top of range [member] | Adexus S.A.[member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	0.51%
Top of range [member] | Viva Negocio Inmobiliario S.A. [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	9.04%
Top of range [member] | Cumbra Peru S.A [member]
Disclosure of finance lease and operating lease by lessor [line items]
Interest rate	7.67%
Top of range [member] | Concar S.A.C. [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, 2020	Dec. 31, 2019
Disclosure of finance lease agreements obligations [Line Items]
Minimum finance lease payments payable	S/ 60,572	S/ 28,315
Future financial charges on finance leases	(8,181)	(4,665)
Present value of the obligations for finance lease contracts	52,391	23,650
Maturity Period Less than One Year [member]
Disclosure of finance lease agreements obligations [Line Items]
Minimum finance lease payments payable	16,287	11,438
Present value of the obligations for finance lease contracts	13,635	10,357
Maturity Period Greater than One and Less than Five Year [member]
Disclosure of finance lease agreements obligations [Line Items]
Minimum finance lease payments payable	35,770	16,877
Present value of the obligations for finance lease contracts	30,635	13,293
Maturity Period Greater than Five Year [member]
Disclosure of finance lease agreements obligations [Line Items]
Minimum finance lease payments payable	8,515	0
Present value of the obligations for finance lease contracts	S/ 8,121	S/ 0

Borrowings - Summary of Present

Borrowings - Summary of Present value of Finance Lease Obligations (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure of finance lease agreements obligations [Line Items]
Present value of finance lease obligations	S/ 52,391	S/ 23,650
Maturity Period Less than One Year [member]
Disclosure of finance lease agreements obligations [Line Items]
Present value of finance lease obligations	13,635	10,357
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	30,635	13,293
Maturity Period Greater than Five Year [member]
Disclosure of finance lease agreements obligations [Line Items]
Present value of finance lease obligations	S/ 8,121	S/ 0

Borrowings - Summary of Lease L

Borrowings - Summary of Lease Liability for Right-of-use Asset (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Lease liabilities [Line Items]
Current	S/ 19,950	S/ 23,980
Non-current	S/ 52,776	68,890
UNNA Energia S.A. [member]
Disclosure Of Lease liabilities [Line Items]
Date of maturity	2023
Current	S/ 6,765	10,584
Non-current	S/ 2,926	10,261
UNNA Energia S.A. [member] | Bottom of range [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	6.59%
UNNA Energia S.A. [member] | Top of range [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	7.80%
AENZA SAA [Member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	7.88%
Date of maturity	2027
Current	S/ 6,534	4,888
Non-current	S/ 41,403	50,362
Adexus S.A.[member]
Disclosure Of Lease liabilities [Line Items]
Date of maturity	2025
Current	S/ 3,408	5,734
Non-current	S/ 5,656	6,920
Adexus S.A.[member] | Bottom of range [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	0.25%
Adexus S.A.[member] | Top of range [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	0.50%
Cumbra Peru S.A [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	7.65%
Date of maturity	2022
Current	S/ 852	1,592
Non-current	S/ 426	541
Concar S.A.C. [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	5.55%
Date of maturity	2024
Current	S/ 2,047	1,171
Non-current	S/ 1,925	806
Cumbra Ingenieria S.A. [member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	7.40%
Date of maturity	2023
Current	S/ 302
Non-current	S/ 381
Tren Urbano de Lima S.A.[member]
Disclosure Of Lease liabilities [Line Items]
Interest rate	10.00%
Date of maturity	2023
Current	S/ 42
Non-current	S/ 59
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) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Future Minimum Lease Payments [Line Items]
Undiscounted Future Minimum Lease Payments	S/ 87,698	S/ 115,957
Future financial charges	(14,972)	(23,087)
Present value of the lease liability for right-of-use asset obligations	72,726	92,870
Maturity Period Less than One Year [member]
Disclosure Of Future Minimum Lease Payments [Line Items]
Undiscounted Future Minimum Lease Payments	24,714	31,036
Present value of the lease liability for right-of-use asset obligations	19,950	23,981
Maturity Period Greater than One and Less than Five Year [member]
Disclosure Of Future Minimum Lease Payments [Line Items]
Undiscounted Future Minimum Lease Payments	51,853	73,370
Present value of the lease liability for right-of-use asset obligations	42,641	57,713
Maturity Period Greater than Five Year [member]
Disclosure Of Future Minimum Lease Payments [Line Items]
Undiscounted Future Minimum Lease Payments	11,131	11,551
Present value of the lease liability for right-of-use asset obligations	S/ 10,135	S/ 11,176

Borrowings - Summary of Prese_2

Borrowings - Summary of Present Value of Lease Liability for Right-of-use Asset (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Future Minimum Lease Payments [Line Items]
Lease liability for right-of-use asset	S/ 72,726	S/ 92,870
Maturity Period Less than One Year [member]
Disclosure Of Future Minimum Lease Payments [Line Items]
Lease liability for right-of-use asset	19,950	23,981
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	42,641	57,713
Maturity Period Greater than Five Year [member]
Disclosure Of Future Minimum Lease Payments [Line Items]
Lease liability for right-of-use asset	S/ 10,135	S/ 11,176

Borrowings - Summary of Carryin

Borrowings - Summary of Carrying Amount and Fair Value of Borrowings (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Carrying amount	S/ 898,320	S/ 890,595
Carrying amount [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	898,320	890,595
Carrying amount [member] | Bank Loan [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	571,659	631,863
Carrying amount [member] | Finance Lease [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	52,391	23,650
Carrying amount [member] | Lease liability for right-of-use asset [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	72,726	92,870
Carrying amount [member] | Other financial liabilities [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	201,544	142,212
At fair value [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	980,716	925,586
At fair value [member] | Bank Loan [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	589,737	650,224
At fair value [member] | Finance Lease [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	54,343	23,697
At fair value [member] | Lease liability for right-of-use asset [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	88,779	109,453
At fair value [member] | Other financial liabilities [member]
Disclosure of detailed information about borrowings [line items]
Carrying amount	S/ 247,857	S/ 142,212

Bonds - Summary of Bonds Issued

Bonds - Summary of Bonds Issued (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about borrowings [line items]
Total	S/ 932,759	S/ 924,042
Current	58,446	44,737
Non-current	874,313	879,305
Tren Urbano de Lima S.A.[member]
Disclosure of detailed information about borrowings [line items]
Total	624,454	618,497
Current	21,081	15,742
Non-current	603,373	602,755
Norvial S.A. [member]
Disclosure of detailed information about borrowings [line items]
Total	280,848	305,545	S/ 325,382	S/ 343,910
Current	32,819	28,995
Non-current	248,029	S/ 276,550
Cumbra Peru S.A [member]
Disclosure of detailed information about borrowings [line items]
Total	27,457
Current	4,546
Non-current	S/ 22,911

Bonds - Additional Information

Bonds - Additional Information (Detail) S/ in Millions, $ in Millions	1 Months Ended	3 Months Ended		12 Months Ended
	Feb. 28, 2015PEN (S/)	Mar. 31, 2020PEN (S/)	Mar. 31, 2020USD ($)	Dec. 31, 2020PEN (S/)	Dec. 31, 2019PEN (S/)	Dec. 31, 2016PEN (S/)	Dec. 31, 2020USD ($)	Jan. 01, 2020USD ($)
Disclosure of detailed information about borrowings [line items]
Maturity period of bonds				December 2027
Fair value of bonds				S/ 304.7	S/ 327.2
Top of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate				11.00%	12.00%		11.00%
Top of range [member] | Level 2 of fair value hierarchy [member]
Disclosure of detailed information about borrowings [line items]
Interest rate				11.00%	11.00%		11.00%
Discounted cash flows rates				8.07%	7.59%
Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate				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]
Interest rate				0.70%	2.90%		0.70%
Discounted cash flows rates				6.73%	6.20%
GyM Ferrovias S.A. [member] | Level 2 of fair value hierarchy [member]
Disclosure of detailed information about borrowings [line items]
Fair value of bonds				S/ 710.0	S/ 686.8
Discounted cash flows rates				3.60%	4.32%
Norvial S.A. [member]
Disclosure of detailed information about borrowings [line items]
Issue of corporate bonds						S/ 365.0
Tren Urbano de Lima 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/ 90.6	S/ 79.0
Accrued interest and VAC adjustments payable				S/ 103.4	S/ 86.8
Cumbra Peru S.A. [Member]
Disclosure of detailed information about borrowings [line items]
Issue of corporate bonds		S/ 25.9	$ 7.8
Interest rate				8.50%			8.50%
Maximum amount of bond can be borrowed | $								$ 8
accrued interest payable				S/ 2.2			$ 0.6
Cumbra Peru S.A. [Member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about borrowings [line items]
Fair value of bonds				S/ 28.6
Discounted cash flows rates				7.14%

Bonds - Rollforwards of Bonds (

Bonds - Rollforwards of Bonds (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Balance at January, 1	S/ 924,042
Balance at December, 31	932,759	S/ 924,042
GyM Ferrovias S.A. [member]
Disclosure of detailed information about borrowings [line items]
Balance at January, 1	618,497	611,660	S/ 603,657
Amortization	(11,582)	(11,330)	(10,178)
Accrued interest	47,615	48,253	48,130
Interest paid	(30,076)	(30,086)	(29,949)
Balance at December, 31	624,454	618,497	611,660
Norvial S.A. [member]
Disclosure of detailed information about borrowings [line items]
Balance at January, 1	305,545	325,382	343,910
Amortization	(24,820)	(20,005)	(18,736)
Accrued interest	24,619	23,482	24,170
Capitalized interest		2,725	3,361
Interest paid	(24,496)	(26,039)	(27,323)
Balance at December, 31	S/ 280,848	S/ 305,545	S/ 325,382

Trade Accounts Payable - Summar

Trade Accounts Payable - Summary of Trade Accounts Payable (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Statement Of Table [Line Items]
Invoices payable	S/ 470,118	S/ 398,347
Provision of contract costs	659,299	758,116
Notes payable	8,252	37,426
Trade accounts payable	1,097,167	1,159,075
Current [member]
Statement Of Table [Line Items]
Invoices payable	470,118	363,533
Provision of contract costs	618,797	758,116
Notes payable	8,252	37,426
Trade accounts payable	1,097,167	1,159,075
Non Current [Member]
Statement Of Table [Line Items]
Invoices payable		34,814
Provision of contract costs	40,502
Trade accounts payable	S/ 40,502	S/ 34,814

Trade Accounts Payable - Summ_2

Trade Accounts Payable - Summary of invoices payable (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	S/ 470,118	S/ 398,347
Infrastructure [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	72,271	78,057
Infrastructure [member] | Linea 1 - Metro de Lima [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	18,992	15,125
Infrastructure [member] | Oil Services [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	33,085	46,932
Infrastructure [member] | Operation and maintenance - Roads [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	20,194	16,000
Engineering and Construction [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	331,719	228,124
Engineering and Construction [member] | Works and Consortiums [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	17,114	64,571
Engineering and Construction [member] | Talara Refinery [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	96,051	59,740
Engineering and Construction [member] | Engineering and Construction Works VyV-DSD S.A. [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	70,987	26,368
Engineering and Construction [member] | Project Quellaveco [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	55,107	26,589
Engineering and Construction [member] | Civil Works, Assembly and Electromechanics - Toquepala [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable		10,325
Engineering and Construction [member] | Engineering and Construction Works - Morelco S.A.S. [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	17,616	8,141
Engineering and Construction [member] | Generating Plant Machu Picchu [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	3,488	6,575
Engineering and Construction [member] | Project Mina Justa [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	14,190	12,267
Engineering and Construction [member] | Project Mina Gold Fields La Cima S.A. [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	10,353	5,302
Engineering and Construction [member] | Civil works, assembly and electromechanics—Acero Arequipa [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	2,428	5,421
Engineering and Construction [member] | Others [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	44,385	2,825
Real Estate [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	18,056	26,072
Parent company operation [member]
Disclosure Of Trade Accounts Payable [Line Items]
Invoices payable	S/ 48,072	S/ 66,094

Trade Accounts Payable - Summ_3

Trade Accounts Payable - Summary of provision of contract costs (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	S/ 659,299	S/ 758,116
Infrastructure [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	62,812	52,657
Infrastructure [member] | Linea 1 - Metro de Lima [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	13,645	13,383
Infrastructure [member] | Oil Services [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	18,140	20,512
Infrastructure [member] | Operation and maintenance - Roads [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	31,027	18,762
Engineering and Construction [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	524,944	679,091
Engineering and Construction [member] | Talara Refinery [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	204,102	418,540
Engineering and Construction [member] | Engineering and Construction Works VyV-DSD S.A. [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	106,186	68,140
Engineering and Construction [member] | Engineering and Construction Works - Morelco S.A.S. [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	84,513	34,804
Engineering and Construction [member] | Project Quellaveco [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	42,822	24,185
Engineering and Construction [member] | Project Mina Justa [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	33,525	19,852
Engineering and Construction [member] | Mina Project Of Gold Fields La Cima SA [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	12,670	15,050
Engineering and Construction [member] | Civil Works, Assembly and Electromechanics - Acero Arequipa [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	5,222	17,382
Engineering and Construction [member] | Civil Works, Assembly and Electromechanics - Toquepala [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs		5,055
Engineering and Construction [member] | Generating Plant Machu Picchu [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	1,222	4,633
Engineering and Construction [member] | Others [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	34,682	71,450
Real Estate [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	24,509	13,573
Parent company operation [member]
Disclosure Of Trade Accounts Payable [Line Items]
Provision of contract costs	S/ 47,034	S/ 12,795

Other Accounts Payable - Summar

Other Accounts Payable - Summary of Other Accounts Payable (Detail) S/ in Thousands	Dec. 31, 2020PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)
Disclosure Of Other Payables [line items]
Advances received from customers	S/ 309,590		S/ 307,839
Salaries and other payable	77,386		92,313
Put option liability on Morelco acquisition (Note 32-b)	118,622		106,444
Third-party loans	11,608		11,619
Other taxes payable	115,862		108,457
Acquisition of non-controlling interest (Note 35-a)	27,596		22,697
Guarantee deposits	23,744		16,445
Provision of interest for debt with suppliers | $		$ 16,425		$ 16,055
Other accounts payables | $		54,470		100,394
Other payables	901,638		965,964
Advances received from customers, current	278,490		270,714
Salaries and other payable, current	77,386		92,313
Put option liability on Morelco acquisition, current	79,096		71,341
Third-party loans, current	9,533		9,545
Other taxes payable, current	102,240		88,248
Acquisition of non-controlling interest (Note 35-a), current	27,596		22,697
Guarantee Deposits, Current	23,744		16,445
Provision of interest for debt with suppliers, current | $				4,326
Other accounts payables, current | $		33,356		58,420
Other payables, current	718,406		669,674
Advances received from customers, not current	31,100		37,125
Payables related parties, not current	36,297		22,583
Put option liability on Morelco acquisition (Note 33-b), not current	39,526		35,103
Third-party loans, not current	2,075		2,074
Other taxes payable, not current	13,622		20,209
Provision of interest for debt with suppliers, non current | $		16,425		11,729
Other accounts payables, not current | $		$ 21,114		$ 41,974
Other payables, not current	183,232		296,290
Consorcio Ductos del Sur payable [member]
Disclosure Of Other Payables [line items]
Payables related parties	88,206		148,076
Payables related parties, current	28,836
Payables related parties, not current	59,370		148,076
Consorcio Rio Mantaro [member]
Disclosure Of Other Payables [line items]
Payables related parties	58,129		35,625
Payables related parties, current	S/ 58,129		S/ 35,625

Other Accounts Payable - Summ_2

Other Accounts Payable - Summary of Advances Details From Customers (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Other Payables [line items]
Total	S/ 309,590	S/ 307,839
Current	278,490	270,714
Non-current	31,100	37,125
Advances Customers Consortiums [member]
Disclosure Of Other Payables [line items]
Total	83,640	115,250
Current	83,640	113,093
Non-current		2,157
Customer advances for real estate projects [member]
Disclosure Of Other Payables [line items]
Total	78,286	66,258
Current	78,286	66,258
Concentradora Norte - Quellaveco [member]
Disclosure Of Other Payables [line items]
Total	86,415	64,118
Current	71,571	44,932
Non-current	14,844	19,186
Special National Transportation Infrastructure Project [member]
Disclosure Of Other Payables [line items]
Total	24,050	42,030
Current	13,781	26,534
Non-current	10,269	15,496
Others [member]
Disclosure Of Other Payables [line items]
Total	37,199	20,183
Current	31,212	19,897
Non-current	S/ 5,987	S/ 286

Other Accounts Payable - Additi

Other Accounts Payable - Additional Information (Detail) S/ in Millions	Dec. 31, 2020PEN (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, 2020	Dec. 31, 2019
Disclosure of other provisions [line items]
Provisions	S/ 429,366	S/ 328,435
Provisions, current	92,757	113,483
Provisions, not current	336,609	214,952
Legal claims [member]
Disclosure of other provisions [line items]
Provisions	375,596	272,274
Provisions, current	80,456	101,266
Provisions, not current	295,140	171,008
Tax claims [member]
Disclosure of other provisions [line items]
Provisions	5,630	6,045
Provisions, current	1,954	2,369
Provisions, not current	3,676	3,676
Provision for decommissioning, restoration and rehabilitation costs [member]
Disclosure of other provisions [line items]
Provisions	52,949	50,116
Provisions, current	10,837	9,848
Provisions, not current	S/ 42,112	S/ 40,268

Other Provisions - Additional I

Other Provisions - Additional Information (Detail) S/ in Thousands	12 Months Ended
	Dec. 31, 2020PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2019PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018PEN (S/)	Dec. 31, 2017PEN (S/)
Disclosure of other provisions [line items]
Other provisions	S/ 429,366		S/ 328,435			S/ 109,608	S/ 46,324
Litigation settlement | $		$ 14,650,000
percentage of interest on litigation	5.00%	5.00%
Administrative process Indecopi [member]
Disclosure of other provisions [line items]
Present value of the estimated provision	S/ 24,000
Maximum estimated provision	39,000
Cumbra Peru S.A [Member]
Disclosure of other provisions [line items]
Interest payable	2,200			$ 600,000
Legal Claims Of Civil Labour Administrative Litigation Nature [Member]
Disclosure of other provisions [line items]
Estimated other provision	76,000		68,500
Legal proceedings provision [member]
Disclosure of other provisions [line items]
Present value of the estimated provision	216,300		154,000
Other provisions	376,417		278,319			S/ 84,728	S/ 23,364
Termination of the Legal class action | $				20,000,000
Legal proceedings provision [member] | Cumbra Peru S.A [Member]
Disclosure of other provisions [line items]
Claims received from clients	41,400		46,000
Professional Liability [member].
Disclosure of other provisions [line items]
Other provisions	53,100		S/ 49,800	14,700,000	$ 15,000,000
Interest payable	900			$ 200,000
Payments made towards other provisions	S/ 1,100	$ 300,000
Payments Covered By The Company | $		$ 5,000,000

Other Provisions - Summary Gros

Other Provisions - Summary Gross Movement of Other Provisions (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of other provisions [line items]
Beginning balance	S/ 328,435	S/ 109,608	S/ 46,324
Additions	132,801	228,719	78,947
Reversals of provisions	(33,264)	(7,471)	(6,218)
Deconsolidation of subsidiaries			(2,340)
Reclasification	1,079
Payments	(9,051)	(2,178)	(6,615)
Translation adjustments	9,366	(243)	(490)
Ending balance	429,366	328,435	109,608
Legal proceedings provision [member]
Disclosure of other provisions [line items]
Beginning balance	278,319	84,728	23,364
Additions	128,169	197,721	75,369
Reversals of provisions	(33,264)	(3,122)	(4,875)
Deconsolidation of subsidiaries			(2,340)
Reclasification	1,079
Payments	(7,252)	(914)	(6,615)
Translation adjustments	9,366	(94)	(175)
Ending balance	376,417	278,319	84,728
Contingent liabilities [member]
Disclosure of other provisions [line items]
Beginning balance		4,498	6,156
Reversals of provisions		(4,349)	(1,343)
Translation adjustments		(149)	(315)
Ending balance			4,498
Provision for decommissioning, restoration and rehabilitation costs [member]
Disclosure of other provisions [line items]
Beginning balance	50,116	20,382	16,804
Additions	4,632	30,998	3,578
Reversals of provisions			0
Payments	(1,799)	(1,264)
Ending balance	S/ 52,949	S/ 50,116	S/ 20,382

Equity - Additional Information

Equity - Additional Information (Detail) - PEN (S/)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2014	Apr. 02, 2019	Dec. 31, 2013
Disclosure of classes of share capital [line items]
Capital increase shares subscribed						142,483,663
Authorized capital						S/ 871,917,855
Number of equity shares per American Depository Shares	S/ 5
Quoted share price	S/ 1.72	S/ 1.70
Trading frequency, percentage	95.65%	95.24%
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/ 29,974,000	S/ 29,974,000
Excess of total income obtained by shares issued over nominal value		S/ 138,100,000					S/ 1,055,500,000
Dividend rate percentage				6.80%	4.10%
Acquisition of non controlling interest	S/ 600,000
Ordinary shares [member]
Disclosure of classes of share capital [line items]
Number of shares	38,172,610	218,043,480
American depository shares [member]
Disclosure of classes of share capital [line items]
Number of shares	190,863,050	43,608,696
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, 2020
Disclosure of classes of share capital [line items]
Number of shareholders	1,747
Total percentage of interest	100.00%
Upto one percent [member]
Disclosure of classes of share capital [line items]
Number of shareholders	1,728
Total percentage of interest	13.27%
From one point zero one percent to five percent [member]
Disclosure of classes of share capital [line items]
Number of shareholders	14
Total percentage of interest	27.98%
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	13.38%
Over Ten Percent [member]
Disclosure of classes of share capital [line items]
Number of shareholders	3
Total percentage of interest	45.37%

Deferred Income Tax - Summary o

Deferred Income Tax - Summary of Deferred Income Tax (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of deferred income taxes [line items]
Deferred income tax asset	S/ 262,165	S/ 271,719
Deferred income tax liability	(102,907)	(112,734)
Deferred income tax asset, net	159,258	158,985	S/ 365,263	S/ 364,225
Up to 1 year [member]
Disclosure of deferred income taxes [line items]
Deferred income tax asset	44,780	37,927
Deferred income tax liability	(1,261)	(19,791)
Later than one year [member]
Disclosure of deferred income taxes [line items]
Deferred income tax asset	217,385	233,792
Deferred income tax liability	S/ (101,646)	S/ (92,943)

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of changes in deferred tax liability (asset) [abstract]
Beginning balance	S/ 158,985	S/ 365,263	S/ 364,225
Debit (credit) to income statement (Note 29)	(5,310)	(188,509)	28,462
Adjustment for changes in rates of income tax		(622)	(1,524)
Sale of a subsidiary			(24,135)
IFRIC 23 adoption		(986)
Debit (credit) to equity		(3)	(95)
Other movements	5,583	(16,158)	(1,670)
Ending balance	S/ 159,258	S/ 158,985	S/ 365,263

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	S/ 158,985	S/ 365,263	S/ 364,225
(Debit) credit to P&L	(5,310)	(188,509)	28,462
Debit (credit) to equity		(3)	(95)
Reclassification	(2,395)
Sale of subsidiaries			24,135
Ending balance	159,258	158,985	365,263
Difference in depreciation rates [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	91,490	81,553	165,851
(Debit) credit to P&L	(4,565)	9,937	(76,246)
Reclassification	1,063
Sale of subsidiaries			(8,052)
Ending balance	87,988	91,490	81,553
Deferred income [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	24,145	13,574
(Debit) credit to P&L	(8,239)	10,571	13,574
Ending balance	15,906	24,145	13,574
Deferred income tax liability work in process [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	38,859	5,456	2,530
(Debit) credit to P&L	(16,740)	33,403	2,926
Reclassification	(4,916)
Ending balance	17,203	38,859	5,456
Tax receivable [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	36,190	32,878	32,189
(Debit) credit to P&L	2,836	3,312	689
Ending balance	39,026	36,190	32,878
Borrowing costs capitalized [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	14,936	15,716	19,945
(Debit) credit to P&L	172	(780)	(4,229)
Ending balance	15,108	14,936	15,716
PPA [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	9,823	(1,562)	15,338
(Debit) credit to P&L	357	11,385	(12,479)
Reclassification	(1,263)
Sale of subsidiaries			(4,421)
Ending balance	8,917	9,823	(1,562)
Others [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	39,566	20,745	9,357
(Debit) credit to P&L	(18,891)	18,821	9,263
Reclassification	2,721
Sale of subsidiaries			2,125
Ending balance	23,396	39,566	20,745
Deferred Tax Liabilities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	255,009	168,360	245,210
(Debit) credit to P&L	(45,070)	86,649	(66,502)
Reclassification	(2,395)
Sale of subsidiaries			(10,348)
Ending balance	207,544	255,009	168,360
Provisions [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	43,376	42,572	52,439
(Debit) credit to P&L	(38,130)	804	(1,336)
Reclassification	24,340
Sale of subsidiaries			(8,531)
Ending balance	29,586	43,376	42,572
Accelerated tax depreciation [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	8,433	921	86,651
(Debit) credit to P&L	374	7,512	(82,065)
Reclassification	(1,154)
Sale of subsidiaries			(3,665)
Ending balance	7,653	8,433	921
Tax losses [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	191,646	178,289	144,089
(Debit) credit to P&L	(8,767)	14,343	32,952
Reclassification	3,616
Sale of subsidiaries		(986)	1,248
Ending balance	186,495	191,646	178,289
Deferred income tax asset work in process [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	45,720	34,005	39,487
(Debit) credit to P&L	(12,298)	11,715	(5,482)
Reclassification	(28,630)
Ending balance	4,792	45,720	34,005
Accrual for unpaid vacations [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	11,624	9,782	13,440
(Debit) credit to P&L	1,416	1,842	2,529
Sale of subsidiaries			(6,187)
Ending balance	13,040	11,624	9,782
Provision deterioration [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	48,502	253,767	224,780
(Debit) credit to P&L	3,257	(205,265)	35,289
Reclassification	(507)
Sale of subsidiaries			(6,302)
Ending balance	51,252	48,502	253,767
NIIF 9 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	46,804
(Debit) credit to P&L	(10,874)	46,804
Reclassification	10,067
Ending balance	45,997	46,804
Tax goodwill [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	13,522	18,048	20,413
(Debit) credit to P&L	(4,518)	(4,526)	(2,365)
Reclassification	4,989
Ending balance	13,993	13,522	18,048
Other [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	4,367	(3,761)	28,136
(Debit) credit to P&L	19,160	24,289	(19,086)
Debit (credit) to equity		(3)	(95)
Reclassification	(15,116)
Sale of subsidiaries			(11,046)
Others	5,583	(16,158)	(1,670)
Ending balance	13,994	4,367	(3,761)
Deferred Tax Asset [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	413,994	533,623	609,435
(Debit) credit to P&L	(50,380)	(102,482)	(39,564)
Debit (credit) to equity		(3)	(95)
Sale of subsidiaries		(986)	(34,483)
Others	5,583	(16,158)	(1,670)
Ending balance	S/ 366,802	S/ 413,994	S/ 533,623

Deferred Income Tax - Additiona

Deferred Income Tax - Additional Information (Detail) S/ in Millions	Dec. 31, 2020PEN (S/)
Deferred tax assets and liabilities [abstract]
Tax losses	S/ 646.6

Deferred Income Tax -Summary Of

Deferred Income Tax -Summary Of Tax Loss Carry forward (Detail) S/ in Thousands	12 Months Ended
	Dec. 31, 2020PEN (S/)
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 646,600
Cumbra Peru S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 354,381
Tax Loss Aplication Method	B
Adexus [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 149,303
Tax Loss Aplication Method	N/A
Transportadora de Gas Natural Comprimido Andino S.A.C. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 15,989
Tax Loss Aplication Method	B
Viva GyM [member]
Disclosure Of Tax Loss Carryforwards [line items]
Statute of Limitations	2022
GyM Chile S.p.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 4,236
Tax Loss Aplication Method	N/A
Cucumbra Ingenieria S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 3,052
Tax Loss Aplication Method	A
GMI [member]
Disclosure Of Tax Loss Carryforwards [line items]
Statute of Limitations	2025
GMP [member]
Disclosure Of Tax Loss Carryforwards [line items]
Statute of Limitations	2025
Incolur DSD [Member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 1,507
Tax Loss Aplication Method	N/A
AENZA SAA [Member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 1,014
Tax Loss Aplication Method	A
Statute of Limitations	2022
Qualys [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 162
Tax Loss Aplication Method	A
Statute of Limitations	2025
VyV-DSD S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 103,886
Tax Loss Aplication Method	N/A
Viva Negocio Inmobiliario S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 9,454
Tax Loss Aplication Method	A
UNNA Energia S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 2,092
Tax Loss Aplication Method	A
Survial S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 1,526
Tax Loss Aplication Method	B
Two thousand twenty [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 50,346
Two thousand twenty [member] | Cumbra Peru S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	25,722
Two thousand twenty [member] | Cucumbra Ingenieria S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	3,052
Two thousand twenty [member] | AENZA SAA [Member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	1,014
Two thousand twenty [member] | Qualys [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	162
Two thousand twenty [member] | VyV-DSD S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	18,870
Two thousand twenty [member] | Survial S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	1,526
Two thousand twenty one [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	51,742
Two thousand twenty one [member] | Cumbra Peru S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	19,893
Two thousand twenty one [member] | VyV-DSD S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	22,395
Two thousand twenty one [member] | Viva Negocio Inmobiliario S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	9,454
Two thousand twenty two and later [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	544,514
Two thousand twenty two and later [member] | Cumbra Peru S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	308,766
Two thousand twenty two and later [member] | Adexus [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	149,303
Two thousand twenty two and later [member] | Transportadora de Gas Natural Comprimido Andino 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	4,236
Two thousand twenty two and later [member] | Incolur DSD [Member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	1,507
Two thousand twenty two and later [member] | VyV-DSD S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	62,621
Two thousand twenty two and later [member] | UNNA Energia S.A. [member]
Disclosure Of Tax Loss Carryforwards [line items]
Application	S/ 2,092

Deferred Income Tax -Summary _2

Deferred Income Tax -Summary Of Tax Loss Carry forward (Parenthetical) (Detail)	1 Months Ended	12 Months Ended
	May 31, 2020	Dec. 31, 2020
Disclosure Of Tax Loss Carryforwards [abstract]
Tax loss offset period from the date the loss is incurred	5 years	4 years
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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure employees participation [line items]
Workers profit sharing	S/ 2,170	S/ 6,340	S/ 7,862
Cost of sales of goods and services [member]
Disclosure employees participation [line items]
Workers profit sharing	2,147	4,661	5,274
Administrative expenses [member]
Disclosure employees participation [line items]
Workers profit sharing	S/ 23	S/ 1,679	S/ 2,588

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Expense by Nature [line items]
Services provided by third-parties	S/ 1,026,995	S/ 1,566,051	S/ 1,228,678
Salaries, wages and fringe benefits	1,097,258	1,183,610	1,028,030
Purchase of goods	608,497	942,666	862,940
Other management charges	173,251	202,386	418,841
Depreciation	98,504	112,318	97,849
Amortization	98,621	107,499	108,671
Impairment of accounts receivable	32,219	8,183	65,076
Taxes	6,027	9,450	11,031
Impairment of property, plant and equipment	4,950	3,907	5,468
Impairment of investments	38	255
Inventory recovery	(30)	(249)	(26,993)
Total report reclassified	3,146,330	4,136,076	3,799,591
Cost of goods and services [member]
Expense by Nature [line items]
Services provided by third-parties	987,995	1,500,897	1,123,461
Salaries, wages and fringe benefits	1,010,315	1,040,293	901,029
Purchase of goods	608,424	942,633	862,940
Other management charges	158,929	174,678	375,308
Depreciation	90,146	108,066	91,249
Amortization	94,483	101,810	101,378
Impairment of accounts receivable	32,215	8,183	45,658
Taxes	5,956	6,951	8,930
Impairment of property, plant and equipment	4,950	3,907	5,468
Impairment of investments	38	255
Inventory recovery	(30)	(249)	(26,993)
Total report reclassified	2,993,421	3,887,424	3,488,428
Administrative expenses [member]
Expense by Nature [line items]
Services provided by third-parties	39,000	65,154	105,217
Salaries, wages and fringe benefits	86,943	143,317	127,001
Purchase of goods	73	33
Other management charges	14,322	27,708	43,533
Depreciation	8,358	4,252	6,600
Amortization	4,138	5,689	7,293
Impairment of accounts receivable	4	0	19,418
Taxes	71	2,499	2,101
Total report reclassified	S/ 152,909	S/ 248,652	S/ 311,163

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Classes of employee benefits expense [abstract]
Salaries	S/ 814,874	S/ 853,579	S/ 718,453
Statutory gratification	91,189	93,262	87,984
Social contributions	57,763	61,533	74,184
Employee's severance indemnities	60,090	49,944	50,852
Vacations	42,135	42,025	44,482
Workers' profit sharing (Note 25)	2,170	6,340	7,862
Others	29,037	76,927	44,213
Total	S/ 1,097,258	S/ 1,183,610	S/ 1,028,030

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Impairment Of Accounts Receivable [line items]
Impairment of accounts receivable	S/ 32,219	S/ 8,183	S/ 65,076
Trade receivables [member]
Disclosure Of Impairment Of Accounts Receivable [line items]
Impairment of accounts receivable	19,772	955	3,065
Other accounts receivable [member]
Disclosure Of Impairment Of Accounts Receivable [line items]
Impairment of accounts receivable	12,318	5,704	44,252
Trade receivables and due from related parties [member]
Disclosure Of Impairment Of Accounts Receivable [line items]
Impairment of accounts receivable	S/ 129	S/ 1,524	S/ 17,759

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Financial income:
Interest on loans to third parties	S/ 863	S/ 36,876	S/ 27,060
Profit for present value of financial asset or financial liability	32,734	30,408	9,786
Interest on short-term bank deposits	2,457	4,770	3,811
Commissions and collaterals	601	535	1,448
Others	2,765	1,757	9,431
Finance income	39,420	74,346	51,536
Interest expense:
- Bank loans	69,420	93,019	100,256
- Bonds	26,771	26,113	27,388
- Loans from third parties	12,612	16,275	32,431
- Right-of-use	4,600	5,978
- Financial lease	3,139	2,218	3,768
Commissions and collaterals	14,077	24,521	31,668
Loss for present value of financial asset or financial liability	4,552	41,131	25,796
Exchange difference loss, net	5,802	32,840	23,704
Derivative financial instruments	64	92	268
Other financial expenses	20,793	18,176	23,656
Less capitalized interest	(4,887)	(7,229)	(8,167)
Finance costs	S/ 156,943	S/ 253,134	S/ 260,768

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Other income:
Sale of assets	S/ 9,118	S/ 12,748	S/ 26,007
Sale of investments			13,475
Penalty income	1,168	984
Supplier debt forgiveness	14,545	19,026
Recovery of provisions and impairments	6,501	23,279
Trademarks revaluation		20,676
Profit from Mizuho Bank Ltd. agreement		89,688
Present value of the liability from put option			6,122
Others	4,267	13,384	12,815
Other income	35,599	179,785	58,419
Other expenditures:
Asset impairment	103,074	339,774
Civil repair to the Peruvian Government	64,571	69,150	73,500
Legal and tax litigation	32,186	49,754
Renegotiation of contract with suppliers	4,889
Net cost of fixed assets disposal	8,682	23,697	36,931
Present value of the call option	2,326	4,697
Provision for well closure	112	4,055
Administrative fine	1,897	1,423
Others	708	26,729	13,842
Other expenditures	218,445	519,279	124,273
Other expenses	S/ (182,846)	S/ (339,494)	S/ (65,854)

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of other income and expenses net [line items]
Percentage of gains	70.00%
Impairment of accounts receivable	S/ 32,219	S/ 8,183	S/ 65,076
Impairment of accounts receivable	500
Concessionaire Va Expresa Sur SA [member]
Disclosure of other income and expenses net [line items]
Impairment of accounts receivable	55,800
CAM Holding SPA [member]
Disclosure of other income and expenses net [line items]
Impairment of accounts receivable	12,500
Concar S.A.C [Member]
Disclosure of other income and expenses net [line items]
Impairment of accounts receivable	33,800
GSP [member]
Disclosure of other income and expenses net [line items]
Impairment of accounts receivable		276,000
Promotora Larcomar S.A. [member]
Disclosure of other income and expenses net [line items]
Impairment of accounts receivable		18,200
Cumbra Peru S.A [member]
Disclosure of other income and expenses net [line items]
Impairment of accounts receivable		35,400
Adexus [member]
Disclosure of other income and expenses net [line items]
Impairment of accounts receivable		S/ 10,100
Other subsidiaries [member]
Disclosure of other income and expenses net [line items]
Impairment of accounts receivable	S/ 100

Tax Situation - Additional Info

Tax Situation - Additional Information (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of Income Tax [Line items]
Current income tax payable			S/ 53,134	S/ 114,240	S/ 151,039
Impairment of investments			(38)	(374)
Negocios Gas S.A [member]
Disclosure of Income Tax [Line items]
Impairment of investments			67,000
Cumbra Peru 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
Tren Urbano de Lima S.A.[member]
Disclosure of Income Tax [Line items]
Current income tax payable			22,000	S/ 7,000
Inmobiliaria Almonte S.A.[member]
Disclosure of Income Tax [Line items]
Current income tax payable			4,100
Consorcio Vial Sierra [member]
Disclosure of Income Tax [Line items]
Current income tax payable			S/ 3,400
Chile (member)
Disclosure of Income Tax [Line items]
Income tax rate			27.00%	27.00%	27.00%
Colombia (member)
Disclosure of Income Tax [Line items]
Income tax rate			32.00%	33.00%	37.00%
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%
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).
Peru [member]
Disclosure of Income Tax [Line items]
Income tax rate			29.50%	29.50%	29.50%
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]
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, 2020	Dec. 31, 2019	Dec. 31, 2018
Major components of tax expense (income) [abstract]
Current income tax	S/ 53,134	S/ 114,240	S/ 151,039
Deferred income tax (Note 24)	5,310	189,131	(26,938)
Total	58,444	303,371	124,101
(-) Discontinued operations			(13,108)
Income tax	S/ 58,444	S/ 303,371	S/ 110,993

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Profit (loss) before income tax	S/ (131,900)	S/ (535,271)	S/ 124,005
Income tax by applying local applicable tax rates on profit generated in the respective countries	(39,719)	(157,744)	37,823
Reversal of deferred income tax asset	174,716	7,950
Non-recoverable item	85,301	19,794
Non-deductible expenses	49,580	84,620	70,411
Unrecognized deferred income tax asset	24,930	82,424	8,592
Change in prior years estimations	2,213	36,529	3,235
Provision of tax contingencies	7,079	(3,421)
Adjustment for changes in rates of income tax	(240)	622	1,524
Non-taxable income	(22)	(1,195)	(1,691)
Equity method (profit) loss	(227)	(64)	(1,094)
Others	(2,394)	(8,917)	(7,807)
Income tax	S/ 58,444	S/ 303,371	S/ 110,993

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Pre - tax profit	S/ (131,900)	S/ (535,271)	S/ 124,005
Tax at statutory tax rate	S/ (39,719)	S/ (157,744)	S/ 37,823
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%	29.50%
Pre - tax profit	S/ (132,192)	S/ (1,612,192)	S/ 151,627
Tax at statutory tax rate	S/ (38,997)	S/ (475,597)	S/ 44,730
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/ (2,029)	S/ 24,066	S/ 21,104
Tax at statutory tax rate	S/ (548)	S/ 6,498	S/ 5,698
Peru Tren Urbano De Lima SA [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/ 87,521	S/ 121,080	S/ 125,136
Tax at statutory tax rate	S/ 26,256	S/ 36,324	S/ 37,541
Peru - Vía Expresa Sur [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/ (53,697)	S/ (17,752)	S/ 2,951
Tax at statutory tax rate	S/ (16,109)	S/ (5,326)	S/ 885
Peru Unna Energia SA [Member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate	29.00%	29.00%	29.00%
Pre - tax profit	S/ (1,930)	S/ 35,421	S/ 35,421
Tax at statutory tax rate	S/ (540)	S/ 10,272	S/ 10,272
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%	27.00%
Pre - tax profit	S/ (15,282)	S/ (96,360)	S/ (30,710)
Tax at statutory tax rate	S/ (4,126)	S/ (26,017)	S/ (8,292)
Colombia (member)
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate	32.00%	33.00%	37.00%
Pre - tax profit	S/ (11,178)	S/ (11,824)	S/ 11,851
Tax at statutory tax rate	S/ (3,577)	S/ (3,902)	S/ 4,385
Colombia One [Member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate			33.00%
Pre - tax profit			S/ 1,984
Tax at statutory tax rate			S/ 655
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/ (13)	S/ 681	S/ (137)
Tax at statutory tax rate	(3)	S/ 170	(34)
Unrealized Gain (Loss) [member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Statutory tax rate		0.00%
Pre - tax profit	(3,100)	S/ 1,021,609	(195,222)
Tax at statutory tax rate	(2,075)	299,834	S/ (58,017)
Utility [member]
Disclosure of weighted average pre-tax profit or loss and applicable income tax rate [line items]
Pre - tax profit	(131,900)	(535,271)
Tax at statutory tax rate	S/ (38,379)	S/ (157,744)

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	S/ 1,876,085	S/ 2,489,931
Ending balance	1,595,296	1,876,085	S/ 2,489,931
Reserve of cash flow hedges [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	594	588	475
(Debit) credit for the year	(594)	8	160
Tax effects		(2)	(47)
Other comprehensive income/loss of the year	(594)	6	113
Ending balance		594	588
Reserve of exchange differences on translation [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(69,282)	(62,390)	(69,320)
(Debit) credit for the year	8,158	(6,892)	(7,875)
Transfer to profit or loss (*)			14,805
Other comprehensive income/loss of the year	8,158	(6,892)	6,930
Ending balance	(61,124)	(69,282)	(62,390)
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)	(9,954)	(1,962)
(Debit) credit for the year	708		(10,800)
Tax effects			2,808
Other comprehensive income/loss of the year	708		(7,992)
Ending balance	(9,246)	(9,954)	(9,954)
Accumulated other comprehensive income [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(71,181)	(64,295)	(63,346)
(Debit) credit for the year	8,272	(6,884)	(18,515)
Tax effects		(2)	2,761
Transfer to profit or loss (*)			14,805
Other comprehensive income/loss of the year	8,272	(6,886)	(949)
Ending balance	S/ (62,909)	S/ (71,181)	S/ (64,295)

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of analysis of other comprehensive income by item [line items]
Other comprehensive income	S/ 8,386	S/ (8,620)	S/ 14,294
Equity attributable to owners of parent [member]
Disclosure of analysis of other comprehensive income by item [line items]
Other comprehensive income	8,272	(6,886)	(949)
Non-controlling interests [member]
Disclosure of analysis of other comprehensive income by item [line items]
Other comprehensive income	S/ 114	S/ (1,734)	(1,346)
Adjustment for actuarial gains and losses, net of tax [member]
Disclosure of analysis of other comprehensive income by item [line items]
Other comprehensive income			S/ 16,589

Contingencies Commitments and W

Contingencies Commitments and Warranties - Additional Information (Detail) S/ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2020PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019PEN (S/)
Disclosure of commitments and contingencies [line items]
Letters of guarantee amount | $		$ 427.5	$ 390
Civil lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	S/ 99.0
Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	0.7
Contingency provision	0.7
Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	3
Contentious administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	8.1
Income tax assessments [member]
Disclosure of commitments and contingencies [line items]
Contingency provision	14
Income tax assessments [member] | Tax Year 2009 and 2010 and 2013 [Member]
Disclosure of commitments and contingencies [line items]
Contingency provision	12
Income tax assessments [member] | Top of range [member]
Disclosure of commitments and contingencies [line items]
Contingency provision	147.7
Income Tax And IGV Or VAT Tax [member]
Disclosure of commitments and contingencies [line items]
Contingency provision	3.9
Consorcio Terminales [member] | Contentious administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	1.7
The company [member] | Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	1.2
Morelco SA [member] | Civil lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	1
Morelco SA [member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	1.2
Norvial S.A. [member] | Civil lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	5.4
Cumbra Peru S A [Member] | Civil lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	2.9
Cumbra Peru S A [Member] | Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	7.8			S/ 5.5
Cumbra Peru S A [Member] | Contentious administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	2.3
Cumbra Peru S A [Member] | Income tax assessments [member]
Disclosure of commitments and contingencies [line items]
Contingency provision	12.1
Cumbra Peru S A [Member] | Income tax assessments [member] | Tax Year 2012 [Member]
Disclosure of commitments and contingencies [line items]
Contingency provision	40
Viva Negocio Inmobiliario S A [Member] | Civil lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	89.7
Viva Negocio Inmobiliario S A [Member] | Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	0.6
Viva Negocio Inmobiliario S A [Member] | Income tax assessments [member]
Disclosure of commitments and contingencies [line items]
Contingency provision	1.9
Viva Negocio Inmobiliario S A [Member] | Income tax assessments [member] | Tax Year 2009 and 2016 [Member]
Disclosure of commitments and contingencies [line items]
Contingency provision	4.5
Cumbra Ingenieria SA [Member] | Income tax assessments [member] | Tax Year 2013 and 2016 [Member]
Disclosure of commitments and contingencies [line items]
Contingency provision	6.4
UNNA Energia S A [Member] | Administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	0.5
UNNA Energia S A [Member] | Labor lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	1.6
UNNA Energia S A [Member] | Contentious administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	0.6
Tren Urbano De Lima S A [Member] | Contentious administrative lawsuits [member]
Disclosure of commitments and contingencies [line items]
Contingent liabilities	3.5
SUNAT [member] | Income tax assessments [member]
Disclosure of commitments and contingencies [line items]
Contingency provision	S/ 65.5

Business Combinations - Additio

Business Combinations - Additional Information (Detail) S/ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2020PEN (S/)	Dec. 31, 2014PEN (S/)	Dec. 31, 2019PEN (S/)	Dec. 31, 2018PEN (S/)	Dec. 31, 2014USD ($)	Dec. 23, 2014
Disclosure of detailed information about business combination [line items]
Goodwill	S/ 58,946		S/ 57,367	S/ 93,288
Estimated liability	S/ 4,517,268		4,528,379
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 | $					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 Cumbra Peru S.A. minus DFN, between (and) all of the shares at the date of receipt of the Notice of option of sale by Cumbra Peru 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 Cumbra Peru S.A. share provision to a third party, when the Cumbra Peru 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/ 118,600		S/ 106,400
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 sixty-six point sixty-seven percent (66.67%) of the shares held by the Initial shareholder at the time of exercising the Low sale option this sub-clause (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 Cumbra Peru 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 Cumbra Peru S.A., so that in such event Cumbra Peru S.A. will only fulfill its obligations by purchasing one hundred (100%) of the shares held by the previous shareholder.

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Earnings per share [abstract]
Loss attributable to owners of the Company during the year		S/ (217,871)	S/ (884,721)	S/ (83,188)
Weighted average number of shares in issue at S/1.00 each, at December 31,		871,917,855	822,213,119	665,835,490
Basic loss per share (in S/)	[1]	S/ (0.250)	S/ (1.076)	S/ (0.125)
Loss from continuing operations attributable to owners of the Company during the year		S/ (217,871)	S/ (884,721)	S/ (73,506)
Weighted average number of shares in issue at S/1.00 each, at December 31,		871,917,855	822,213,119	665,835,490
Basic loss per share (S/)	[1]	S/ (0.250)	S/ (1.076)	S/ (0.110)
[1]	The Corporation does not have common shares with dilutive effects As of December 31, 2018, 2019 and 2020.

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, 2020	Dec. 31, 2019	Dec. 31, 2018
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, 2020	Dec. 31, 2019	Dec. 31, 2016	Nov. 30, 2016	May 31, 2016
Non-controlling interests [line items]
Carrying amount of non controlling interests	S/ 600
Acquisition of non-controlling interest	27,596	S/ 22,697
Dividends were distributed to the non-controlling interest	82,400	12,800
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/ 27,600	S/ 22,700

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Non-controlling interests [line items]
Contributions from other subsidiaries			S/ 15,120
Decrease in equity of non controlling parties	S/ (15,725)	S/ (32,996)	(69,322)
Viva Negocio Inmobiliario S.A. [Member]
Non-controlling interests [line items]
Contributions received	18	152	3,399
Returns of contributions	(15,743)	(33,148)	(87,841)
Decrease in equity of non controlling parties	S/ (15,725)	S/ (32,996)	S/ (84,442)

Operations of Subsidiary Adex_2

Operations of Subsidiary Adexus S.A. Reclassified as Continuing Operations - Additional Information (Detail) - Adexus S.A.[member]	Dec. 28, 2021	Jan. 09, 2020
Disclosure of Operations of Subsidiary Adexus SA Reclassified as Continuing Operations [Line Items]
Date of Approval of reorganization agreement by creditors	Dec. 28, 2021
Nonadjusting Events new [Member]
Disclosure of Operations of Subsidiary Adexus SA Reclassified as Continuing Operations [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

Events After the Date of the _2

Events After the Date of the Statement of Financial Position - Additional Information (Detail) $ in Millions	Feb. 26, 2021USD ($)
Disclosure of non-adjusting events after reporting period [line items]
Number of bonds issued	32,721
Issuance of convertible bonds in shares [member]
Disclosure of non-adjusting events after reporting period [line items]
Total amount of convertible bonds issued	$ 32.7