Note 13 - Right-of-use assets, net and lease liabilities (Tables)

12 Months Ended

Dec. 31, 2023

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

	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 2023 includes repayments of $51.5 million in capital and $3.4 million of interest.

For 2022 includes repayments of $52.4 million in capital and $3.5 million of interest.