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This document presents the unaudited interim condensed consolidated financial statements for Compañía de Minas Buenaventura S.A.A. and its subsidiaries for the three-month periods ended March 31, 2024 and 2023. It includes detailed information on financial position, profit and loss, cash flows, changes in equity, and notes related to various financial aspects and operational performance.
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How to fill out interim financial statements

01
Gather all financial transactions and records for the interim period.
02
Organize data into relevant categories, such as revenue, expenses, assets, and liabilities.
03
Update the income statement by summarizing revenues and subtracting expenses to calculate net income.
04
Prepare the balance sheet by listing all assets, liabilities, and equity as of the interim date.
05
Ensure compliance with applicable accounting standards for interim reporting.
06
Review all entries for accuracy and completeness.
07
Consult with financial advisors or accountants if necessary.
08
Finalize the interim financial statements for presentation to stakeholders.

Who needs interim financial statements?

01
Public companies needing to comply with regulatory requirements.
02
Investors looking for updated financial performance insights.
03
Management for internal decision-making.
04
Creditors evaluating the financial health of the company.
05
Analysts conducting financial assessments.
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Interim financial statements are financial reports that cover a specific period shorter than a full fiscal year, typically prepared quarterly or semi-annually to provide an ongoing view of a company's financial position and performance.
Publicly traded companies and certain other entities are typically required to file interim financial statements to provide transparency to investors and regulatory bodies, as per regulations set by financial oversight authorities.
To fill out interim financial statements, organizations should gather financial data for the reporting period, prepare an income statement, balance sheet, and cash flow statement, ensuring compliance with accounting standards such as GAAP or IFRS, and disclose any significant events affecting financial performance.
The purpose of interim financial statements is to provide timely and relevant financial information to stakeholders, allowing for informed decision-making between annual reporting periods.
Interim financial statements must report key financial information, including revenue, expenses, profit or loss, assets, liabilities, and cash flows for the interim period, along with comparative figures from previous periods where applicable.
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