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Note 13 - Right-of-use assets, net and lease liabilities (Tables) | 12 Months Ended
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Dec. 31, 2023
Note 13 - Right-of-use assets, net and lease liabilities |
Disclosure of quantitative information about right-of-use assets [text block] |
Year ended December 31, 2023 | Land and Civil Buildings |  |  | Industrial Buildings, Plant and Production Equipment |  |  | Vehicles, furniture and fixtures |  |  | Others |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening net book amount | 43,570 |  |  | 125,677 |  |  | 30,291 |  |  | 1,182 |  |  | 200,720 |
Currency translation adjustment | 99 |  |  | 243 |  |  | 263 |  |  | - |  |  | 605 |
Increase due to business combinations (*) | 11,803 |  |  | 37 |  |  | 46 |  |  | - |  |  | 11,886 |
Additions | 13,040 |  |  | 30,066 |  |  | 15,732 |  |  | 2,486 |  |  | 61,324 |
Transfers / Reclassifications | 691 |  |  | - |  |  | (691 | ) |  | - |  |  | - |
Disposals | (2,739 | ) |  | (7,643 | ) |  | (2,424 | ) |  | - |  |  | (12,806 | )
At December 31, 2023 | 66,464 |  |  | 148,380 |  |  | 43,217 |  |  | 3,668 |  |  | 261,729 |
Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated at the beginning of the year | 18,933 |  |  | 52,794 |  |  | 17,042 |  |  | 210 |  |  | 88,979 |
Currency translation adjustment | 34 |  |  | 134 |  |  | 200 |  |  | - |  |  | 368 |
Depreciation charge | 9,663 |  |  | 29,685 |  |  | 10,316 |  |  | 613 |  |  | 50,277 |
Transfers / Reclassifications | 691 |  |  | - |  |  | (691 | ) |  | - |  |  | - |
Disposals | (1,349 | ) |  | (7,046 | ) |  | (1,638 | ) |  | - |  |  | (10,033 | )
Accumulated at the end of the year | 27,972 |  |  | 75,567 |  |  | 25,229 |  |  | 823 |  |  | 129,591 |
At December 31, 2023 | 38,492 |  |  | 72,813 |  |  | 17,988 |  |  | 2,845 |  |  | 132,138 |
(*) Related to the GPC and Mattr’s pipe coating business unit acquisitions. For more information see note 34.
Year ended December 31, 2022 | Land and Civil Buildings |  |  | Industrial Buildings, Plant and Production Equipment |  |  | Vehicles, furniture and fixtures |  |  | Others |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening net book amount | 46,082 |  |  | 131,816 |  |  | 20,256 |  |  | - |  |  | 198,154 |
Currency translation adjustment | 52 |  |  | (414 | ) |  | (417 | ) |  | - |  |  | (779 | )
Additions | 15,872 |  |  | 31,778 |  |  | 7,674 |  |  | 1,182 |  |  | 56,506 |
Transfers / Reclassifications | (5,166 | ) |  | (1,317 | ) |  | 6,483 |  |  | - |  |  | - |
Disposals | (13,270 | ) |  | (36,186 | ) |  | (3,705 | ) |  | - |  |  | (53,161 | )
At December 31, 2022 | 43,570 |  |  | 125,677 |  |  | 30,291 |  |  | 1,182 |  |  | 200,720 |
Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated at the beginning of the year | 24,005 |  |  | 54,727 |  |  | 10,684 |  |  | - |  |  | 89,416 |
Currency translation adjustment | (9 | ) |  | (139 | ) |  | (251 | ) |  | - |  |  | (399 | )
Depreciation charge | 8,965 |  |  | 32,767 |  |  | 7,277 |  |  | 210 |  |  | 49,219 |
Transfers / Reclassifications | (3,974 | ) |  | 1,431 |  |  | 2,543 |  |  | - |  |  | - |
Disposals | (10,054 | ) |  | (35,992 | ) |  | (3,211 | ) |  | - |  |  | (49,257 | )
Accumulated at the end of the year | 18,933 |  |  | 52,794 |  |  | 17,042 |  |  | 210 |  |  | 88,979 |
At December 31, 2022 | 24,637 |  |  | 72,883 |  |  | 13,249 |  |  | 972 |  |  | 111,741 |
Lease liability evolution [text block] |
| Year ended December 31, |
| 2023 |  |  | 2022 |
Opening net book amount | 112,177 |  |  | 117,285 |
Increase due to business combinations (*) | 12,148 |  |  | - |
Translation differences | 2,237 |  |  | (3,922 | )
Additions | 61,310 |  |  | 56,459 |
Cancellations | (2,972 | ) |  | (5,207 | )
Repayments (**) | (54,940 | ) |  | (55,874 | )
Interest accrued | 4,473 |  |  | 3,436 |
At December 31, | 134,433 |  |  | 112,177 |
(*) Related to the GPC and Mattr’s pipe coating business unit acquisitions. For more information see note 34. (**) For 202 3 i nclude s repayments of $51.5 million in capital and $3.4 million of interest. F or 202 2 includes repayments of $52.4 million in capital and $3.5 million of interest.

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