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v3.19.1

DEFERRED INCOME TAX (Changes in deferred tax assets and liabilities) (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax liability, beginning balance | $ (513,357) |  |
Deferred tax assets, beginning balance | 121,092 |  |
Translation differences | (7,201) | $ (1,052) |
Effect of initial inflation adjustment | (182,773) | 0 |
Acquisition of business (Note 3) | 0 | 13,686 |
Effect of changes in tax law | 0 | (7,455) | $ (2,028)
Deferred tax (charge) credit | (232,485) | (106,047) |
Deferred tax liability, ending balance | (474,431) | (513,357) |
Deferred tax assets, ending balance | 134,224 | 121,092 |
Deferred tax assets recognized on unused tax losses | 33,383 | 43,355 |
Unused tax credits for which no deferred tax asset recognised | 700,000 | 900,000 |
Unused tax losses for which no deferred tax asset recognised | 1,200,000 | 1,500,000 |
PP&E |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax liability, beginning balance | (539,839) | (625,963) |
Translation differences | 9,726 | 6,907 |
Effect of initial inflation adjustment | 161,044 |  |
Effect of changes in tax law |  | 17,293 |
Deferred tax (charge) credit | 168,702 | 61,924 |
Deferred tax liability, ending balance | (522,455) | (539,839) | (625,963)
Inventories |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax liability, beginning balance | (57,006) | (48,637) |
Translation differences | 527 | (215) |
Effect of initial inflation adjustment | 20,967 |  |
Effect of changes in tax law |  | 185 |
Deferred tax (charge) credit | 36,130 | (8,339) |
Deferred tax liability, ending balance | (41,316) | (57,006) | (48,637)
Intangible assets |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax liability, beginning balance | (18,692) | (28,050) |
Translation differences | 497 | 67 |
Effect of initial inflation adjustment | 762 |  |
Effect of changes in tax law |  | 352 |
Deferred tax (charge) credit | 3,031 | 8,939 |
Deferred tax liability, ending balance | (15,926) | (18,692) | (28,050)
Other |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax liability, beginning balance | (2,056) | (3,050) |
Translation differences | (688) | (29) |
Effect of initial inflation adjustment | 0 |  |
Effect of changes in tax law |  | 11 |
Deferred tax (charge) credit | 1,656 | 1,120 |
Deferred tax liability, ending balance | (1,088) | (2,056) | (3,050)
Deferred tax liabilities |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax liability, beginning balance | (617,593) | (705,700) |
Translation differences | 10,062 | 6,730 |
Effect of initial inflation adjustment | 182,773 |  |
Effect of changes in tax law |  | 17,841 |
Deferred tax (charge) credit | 209,519 | 63,644 |
Deferred tax liability, ending balance | (580,785) | (617,593) | (705,700)
Provisions |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax assets, beginning balance | 61,101 | 53,188 |
Translation differences | (6,036) | (501) |
Acquisition of business (Note 3) |  | 0 |
Effect of changes in tax law | 0 | (2,692) |
Deferred tax (charge) credit | 17,882 | 11,106 |
Deferred tax assets, ending balance | 72,947 | 61,101 | 53,188
Trade receivables |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax assets, beginning balance | 8,200 | 7,488 |
Translation differences | (1,089) | (273) |
Acquisition of business (Note 3) |  | 0 |
Effect of changes in tax law | 0 | (238) |
Deferred tax (charge) credit | 4,154 | 1,223 |
Deferred tax assets, ending balance | 11,265 | 8,200 | 7,488
Tax losses |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax assets, beginning balance | 43,355 | 56,297 |
Translation differences | 0 | 0 |
Acquisition of business (Note 3) |  | 0 |
Effect of changes in tax law | 0 | 0 |
Deferred tax (charge) credit | (9,973) | (12,942) |
Deferred tax assets, ending balance | 33,382 | 43,355 | 56,297
Other |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax assets, beginning balance | 112,672 | 65,518 |
Translation differences | (10,137) | (7,008) |
Acquisition of business (Note 3) |  | 13,686 |
Effect of changes in tax law | 0 | (7,456) |
Deferred tax (charge) credit | 10,903 | 43,016 |
Deferred tax assets, ending balance | 122,984 | 112,672 | 65,518
Deferred tax assets |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax assets, beginning balance | 225,328 | 182,491 |
Translation differences | (17,263) | (7,782) |
Acquisition of business (Note 3) |  | 13,686 |
Effect of changes in tax law | 0 | (10,386) |
Deferred tax (charge) credit | 22,966 | 42,403 |
Deferred tax assets, ending balance | $ 240,578 | $ 225,328 | $ 182,491

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