NEW OROPERU RESOURCES INC.  ConsolidatedStatements of Financial Position  (Expressed in US dollars)  December 31 December 31 2012 2011 Assets Current Cash $ 40,853  $ 176,517 Receivables 3,367  31,310 Prepaid expenses 7,242  7,422 51,462  215,249 Non-current  Exploration and evaluation assets (Note 4) 572,272  739,033 $ 623,734  $ 954,282 Liabilities Current  Trade payables and accrued liabilities (Note 5) $ 68,013 $ 72,698 Equity Share capital  (Note 6) 25,993,269 25,993,269 Share-based payments reserves  (Note 6c) 899,384 881,000 Deficit  (26,336,932) (25,992,685) 555,721  881,584 $ 623,734 $ 954,282 Approved and Authorized for Issue by the Board on  April 23, 2013:  “K. Wayne Livingstone ”  ……………………………………………… Director  “Maynard E. Brown ”  ……………………………………………… Director  The accompanying notes form an integral part of these consolidated  financial statements. 3 