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GROUP STRUCTURE (Details 3) - USD ($)
$ in Millions
Dec. 31, 2022
Dec. 31, 2021
IfrsStatementLineItems [Line Items]    
Property, plant and equipment $ 2,164.0 $ 1,659.0
Trade receivables 490.0 431.0
Trade and other payables (281.0) $ (182.0)
V A R [Member]    
IfrsStatementLineItems [Line Items]    
[custom:ConsiderationTransferred-0] (128.1)  
Estimated price adjustment 6.7  
Total (121.4)  
Property, plant and equipment [1] 167.7  
Intangible assets - Customer contract [2] 62.3  
Trade receivables [3] 4.9  
Other receivables 1.2  
Deferred tax liability (60.2)  
Income tax liability (5.0)  
Trade and other payables (3.3)  
Other payables (46.0)  
Tax liabilities (0.2)  
Total acquisition price allocation [4] $ 121.4  
[1] Arauco Wind Farm’s fair value was assessed using the “cost-based approach,” which consists of the farm’s replacement cost new, adjusted by its loss of value resulting from physical deterioration and functional and economic obsolescence.
[2] The fair value of this intangible asset regarding the identified business transactions has been determined through the application of the “income-based approach” and the “multi-period excess earnings” method. Key assumptions used considered: i) projected generation level; and ii) discount rate. The useful life was assessed based on the remaining years of the contract.
[3] For acquired trade receivables, contractual value does not differ from fair value.
[4] No differences in the acquired assets’ accounting valuation were identified, except for the values detailed under Property, plant and equipment and Intangible assets.