2012 2011 Expenses Consulting fees (Note 8) $ 119,942 $ 126,402 Directors' fees 35,740 36,409 General and administration (Note 8) 115,848 116,423 Insurance  12,595 12,304 Legal and audit 29,855 46,017 Property maintenance (Note 4c) (4,496) 96,316 Regulatory fees  10,096 9,813 Share-based payments (Note 6c) 18,384 202,704 337,964 646,388 Foreign exchange gain (10,105) (6,660) Interest income - (3,098) Write-off of exploration properties (Note 4) 2 - Write-off of receivables 16,386 14,303 Net Loss and Comprehensive Loss for the Year $ 344,247 $ 650,933 Loss Per Share, Basic and Diluted  $ 0.02 $ 0.04 Weighted Average Number of Common Shares Outstanding 16,398,318 16,386,811 The accompanying notes form an integral part of these consolidated  financial statements.  4  NEW OROPERU RESOURCES INC.  ConsolidatedStatements ofLoss and Comprehensive Loss  (Expressed in US dollars)  Yearsended December 31, 2012 and 2011 