XML 193 R96.htm IDEA: XBRL DOCUMENT
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PROPERTY, PLANT AND EQUIPMENT, NET - Schedule of Right-of-Use Assets (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | $ 210,144 | $ 228,503
Translation differences | (869) |
Acquisition of business (note 3) | 20,432 |
Additions | 16,061 | 13,961
Disposals / Consumptions | (104) | (1,039)
Indexation | 10,626 | 17,945
Depreciation charge | (56,170) | (49,226)
Right-of-use assets, ending balance | 200,120 | 210,144
Cost |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | 395,621 | 364,971
Right-of-use assets, ending balance | 438,595 | 395,621
Accumulated depreciation |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | (185,477) | (136,468)
Right-of-use assets, ending balance | (238,475) | (185,477)
Land |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | 1,335 | 0
Translation differences | 0 |
Acquisition of business (note 3) | 0 |
Additions | 0 | 1,339
Disposals / Consumptions | 0 | 0
Indexation | (962) | 0
Depreciation charge | (26) | (4)
Right-of-use assets, ending balance | 347 | 1,335
Land | Cost |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | 1,339 | 0
Right-of-use assets, ending balance | 376 | 1,339
Land | Accumulated depreciation |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | (4) | 0
Right-of-use assets, ending balance | (29) | (4)
Buildings and improvements |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | 147,621 | 158,197
Translation differences | (790) |
Acquisition of business (note 3) | 3,894 |
Additions | 3,716 | 6,445
Disposals / Consumptions | (85) | 0
Indexation | 9,784 | 14,585
Depreciation charge | (35,178) | (31,606)
Right-of-use assets, ending balance | 128,962 | 147,621
Buildings and improvements | Cost |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | 266,330 | 245,300
Right-of-use assets, ending balance | 281,250 | 266,330
Buildings and improvements | Accumulated depreciation |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | (118,709) | (87,103)
Right-of-use assets, ending balance | (152,288) | (118,709)
Production equipment |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | 61,126 | 70,176
Translation differences | (79) |
Acquisition of business (note 3) | 16,433 |
Additions | 12,304 | 6,163
Disposals / Consumptions | (19) | (1,039)
Indexation | 1,704 | 3,360
Depreciation charge | (20,854) | (17,534)
Right-of-use assets, ending balance | 70,615 | 61,126
Production equipment | Cost |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | 127,765 | 119,497
Right-of-use assets, ending balance | 156,614 | 127,765
Production equipment | Accumulated depreciation |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | (66,639) | (49,321)
Right-of-use assets, ending balance | (85,999) | (66,639)
Vehicles, furniture and fixtures |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | 62 | 130
Translation differences | 0 |
Acquisition of business (note 3) | 105 |
Additions | 41 | 14
Disposals / Consumptions | 0 | 0
Indexation | 100 | 0
Depreciation charge | (112) | (82)
Right-of-use assets, ending balance | 196 | 62
Vehicles, furniture and fixtures | Cost |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | 187 | 174
Right-of-use assets, ending balance | 355 | 187
Vehicles, furniture and fixtures | Accumulated depreciation |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Right-of-use assets, beginning balance | (125) | (44)
Right-of-use assets, ending balance | $ (159) | $ (125)

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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_j&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_a&doctype=Standard -URIDate 2023-03-23 + Details
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