Note 23 Other current and non-current non-financial assets

As of December 31, 2017, and December 31, 2016, the detail of other current and non-current assets is as follows:

Other non-financial assets, current	12/31/2017		12/31/2016
	ThUS$		ThUS$
Domestic Value Added Tax		7,488		13,999
Foreign Value Added Tax		5,122		2,537
Prepaid mining licenses		1,205		1,136
Prepaid insurance		2,446		6,323
Other prepayments		1,443		408
Refund of Value Added Tax to exporters		4,937		855
Other taxes		4,027		4,660
Other assets		215		355
Total		26,883		30,273

Other non-financial assets, non-current	12/31/2017		12/31/2016
	ThUS$		ThUS$
Stain development expenses and prospecting expenses (1)		17,721		23,008
Guarantee deposits		771		685
Other assets		770		997
Total		19,262		24,690

Reconciliation of changes in assets for exploration and mineral resource evaluation, by type

Movements in assets for the exploration and evaluation of mineral resources as of December 31, 2017, and December 31, 2016:

Reconciliation	12/31/2017		12/31/2016
	ThUS$		ThUS$

Opening balance		23,008		31,911
Changes
Additions, other than business combinations		-		-
Depreciation and amortization		(5,440)		(9,498)
Increase (decrease) due to transfers and other charges		153		595
Total changes		(5,287)		(8,903)
Total		17,721		23,008

As of the presentation date, no reevaluations of assets for exploration and assessment of mineral resources have been conducted.