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Note 13 - Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2018
Statement Line Items [Line Items] |
Disclosure of property, plant and equipment [text block] |
13. | PROPERTY, PLANT AND EQUIPMENT
|  | 2018
|  | Land and buildings |  | Plant and equipment |  | Fixtures and fittings |  | Under construction |  | Total
Acquisition cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | 8,961.9 |  |  |  | 24,538.8 |  |  |  | 5,076.5 |  |  |  | 1,257.9 |  |  |  | 39,835.1 |
Effect of movements in foreign exchange |  |  | 118.6 |  |  |  | (52.7 | ) |  |  | (110.8 | ) |  |  | 17.2 |  |  |  | (27.7 | )
Effect of application of IAS 29 (hyperinflation) |  |  | 630.0 |  |  |  | 2,301.5 |  |  |  | 566.6 |  |  |  | 91.0 |  |  |  | 3,589.1 |
Acquisition through exchange transaction of shareholdings |  |  | 99.7 |  |  |  | 97.9 |  |  |  | 0.1 |  |  |  | 0.2 |  |  |  | 197.9 |
Acquisitions |  |  | 18.8 |  |  |  | 574.6 |  |  |  | 141.0 |  |  |  | 2,786.1 |  |  |  | 3,520.5 |
Disposals and write-off |  |  | (39.2 | ) |  |  | (1,007.8 | ) |  |  | (369.6 | ) |  |  | – |  |  |  | (1,416.6 | )
Transfer to other asset categories |  |  | 585.0 |  |  |  | 1,595.7 |  |  |  | 386.8 |  |  |  | (2,730.3 | ) |  |  | (162.8 | )
Others |  |  | – |  |  |  | 8.0 |  |  |  | – |  |  |  | – |  |  |  | 8.0 |
Balance at end |  |  | 10,374.8 |  |  |  | 28,056.0 |  |  |  | 5,690.6 |  |  |  | 1,422.1 |  |  |  | 45,543.5 |
Depreciation and Impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | (2,585.9 | ) |  |  | (14,973.7 | ) |  |  | (3,453.2 | ) |  |  | – |  |  |  | (21,012.8 | )
Effect of movements in foreign exchange |  |  | (39.7 | ) |  |  | (141.0 | ) |  |  | 51.1 |  |  |  | – |  |  |  | (129.6 | )
Effect of application of IAS 29 (hyperinflation) |  |  | (110.7 | ) |  |  | (1,366.7 | ) |  |  | (431.4 | ) |  |  | – |  |  |  | (1,908.8 | )
Depreciation |  |  | (327.9 | ) |  |  | (2,504.3 | ) |  |  | (708.1 | ) |  |  | – |  |  |  | (3,540.3 | )
Impairment losses |  |  | (36.4 | ) |  |  | (160.8 | ) |  |  | 17.2 |  |  |  | – |  |  |  | (180.0 | )
Disposals and write-off |  |  | 68.8 |  |  |  | 945.3 |  |  |  | 337.6 |  |  |  | – |  |  |  | 1,351.7 |
Transfer to other asset categories |  |  | 1.1 |  |  |  | (33.5 | ) |  |  | 1.7 |  |  |  | – |  |  |  | (30.7 | )
Others |  |  | – |  |  |  | 4.0 |  |  |  | – |  |  |  | – |  |  |  | 4.0 |
Balance at end |  |  | (3,030.7 | ) |  |  | (18,230.7 | ) |  |  | (4,185.1 | ) |  |  | – |  |  |  | (25,446.5 | )
Carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2017 |  |  | 6,376.0 |  |  |  | 9,565.1 |  |  |  | 1,623.3 |  |  |  | 1,257.9 |  |  |  | 18,822.3 |
December 31, 2018 |  |  | 7,344.1 |  |  |  | 9,825.3 |  |  |  | 1,505.5 |  |  |  | 1,422.1 |  |  |  | 20,097.0 |
|  | 2017
|  | Land and buildings |  | Plant and equipment |  | Fixtures and fittings |  | Under construction |  | Total
Acquisition cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | 8,330.2 |  |  |  | 22,764.3 |  |  |  | 4,584.2 |  |  |  | 1,740.7 |  |  |  | 37,419.4 |
Effect of movements in foreign exchange |  |  | 3.1 |  |  |  | 34.6 |  |  |  | (27.3 | ) |  |  | 8.3 |  |  |  | 18.7 |
Business combinations |  |  | 228.9 |  |  |  | (24.7 | ) |  |  | – |  |  |  | – |  |  |  | 204.2 |
Acquisitions |  |  | 10.2 |  |  |  | 626.1 |  |  |  | 171.8 |  |  |  | 2,367.4 |  |  |  | 3,175.5 |
Disposals and write-off |  |  | (25.9 | ) |  |  | (555.5 | ) |  |  | (125.4 | ) |  |  | – |  |  |  | (706.8 | )
Transfer to other asset categories |  |  | 415.4 |  |  |  | 1,657.8 |  |  |  | 473.2 |  |  |  | (2,857.3 | ) |  |  | (310.9 | )
Others |  |  | – |  |  |  | 36.2 |  |  |  | – |  |  |  | (1.2 | ) |  |  | 35.0 |
Balance at end |  |  | 8,961.9 |  |  |  | 24,538.8 |  |  |  | 5,076.5 |  |  |  | 1,257.9 |  |  |  | 39,835.1 |
Depreciation and Impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | (2,278.2 | ) |  |  | (13,075.3 | ) |  |  | (2,912.1 | ) |  |  | – |  |  |  | (18,265.6 | )
Effect of movements in foreign exchange |  |  | (12.1 | ) |  |  | (104.9 | ) |  |  | 0.3 |  |  |  | – |  |  |  | (116.7 | )
Depreciation |  |  | (299.0 | ) |  |  | (2,245.5 | ) |  |  | (655.9 | ) |  |  | – |  |  |  | (3,200.4 | )
Impairment losses |  |  | – |  |  |  | (125.0 | ) |  |  | (0.2 | ) |  |  | – |  |  |  | (125.2 | )
Disposals and write-off |  |  | 5.3 |  |  |  | 539.5 |  |  |  | 109.5 |  |  |  | – |  |  |  | 654.3 |
Transfer to other asset categories |  |  | (1.9 | ) |  |  | 29.7 |  |  |  | 5.2 |  |  |  | – |  |  |  | 33.0 |
Others |  |  | – |  |  |  | 7.8 |  |  |  | – |  |  |  | – |  |  |  | 7.8 |
Balance at end |  |  | (2,585.9 | ) |  |  | (14,973.7 | ) |  |  | (3,453.2 | ) |  |  | – |  |  |  | (21,012.8 | )
Carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2016 |  |  | 6,052.0 |  |  |  | 9,689.0 |  |  |  | 1,672.1 |  |  |  | 1,740.7 |  |  |  | 19,153.8 |
December 31, 2017 |  |  | 6,376.0 |  |  |  | 9,565.1 |  |  |  | 1,623.3 |  |  |  | 1,257.9 |  |  |  | 18,822.3 |
Capitalized interests and fixed assets provided as security are not material. Effective from annual periods beginning on or after January 1 st , 2019, IFRS 16 replaces the existing lease accounting requirements and represents a significant change in the accounting and reporting of leases that were previously classified as operating leases, with more assets and liabilities to be reported on the balance sheet and a different recognition of lease costs and related interpretations, and requires a lessee to recognize a right-of-use asset and a lease liability at lease commencement date (Note 3 (b)).

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