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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2023
Financial Instruments [Abstract] |
Schedule of Transactions in Derivative Financial Instruments | In order to manage these risks and as described hereunder, the Company executes transactions in derivative financial instruments. Presented hereunder is the composition of the derivatives:
|  | For the year ended December |
|  | 2023 |  |  | 2022 |
|  | € in thousands |
Derivatives presented under current assets |  |  |  |  |  |
Swap contracts |  |  | 275 |  |  |  | 273 |
|  |  | 275 |  |  |  | 273 |
Derivatives presented under non-current assets |  |  |  |  |  |  |  |
Swap contracts |  |  | 607 |  |  |  | 1,488 |
Financial power swap |  |  | 10,341 |  |  |  | - |
|  |  | 10,948 |  |  |  | 1,488 |
Derivatives presented under current liabilities |  |  |  |  |  |  |  |
Financial power swap |  |  | (4,643 | ) |  |  | (33,183 | )
|  |  | (4,643 | ) |  |  | (33,183 | )
Derivatives presented under non-current liabilities |  |  |  |  |  |  |  |
Financial power swap |  |  | - |  |  |  | (28,354 | )
|  |  | - |  |  |  | (28,354 | )
Schedule of Forward and Swap Contracts | The following table sets forth the details of the Company’s financial power swap and swap contracts with banking institutions:
|  | December 31, 2023 |
|  | Currency/ |  | Currency/ |  |  |  |  |
|  | linkage/interest rate |  | linkage/interest rate |  | Date of |  | Fair value - € in |
|  | receivable |  | Payable |  | expiration |  | thousand |
Euro 17.6 million interest swap transaction for a period of 18 years, semi-annually. |  | Euribor 6 months |  | Fixed 1% |  | December 20, 2037 |  |  | 882 |
Financial power swap- electricity price swap fixed for float |  | Electricity price in Spain |  | Fixed price |  | September 30, 2030 |  |  | 5,698 |
Schedule of Contractual Maturities of Financial Liabilities | The following are the contractual maturities of financial liabilities at undiscounted amounts and based on the spot rates at the reporting date, including estimated interest payments. This disclosure excludes the impact of netting agreements:
|  | December 31, 2023 |
|  | Carrying |  |  | Contractual |  |  | Less than |  |  |  |  |  |  |  |  | More than |
|  | amount |  |  | cash flows |  |  | 1 year |  |  | 2-3 years |  |  | 4-5 years |  |  | 5 years |
|  | € in thousands |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term loans, including current maturities |  |  | 281,938 |  |  |  | 375,334 |  |  |  | 21,883 |  |  |  | 41,743 |  |  |  | 59,691 |  |  |  | 252,017 |
Debentures |  |  | 140,087 |  |  |  | 158,051 |  |  |  | 41,100 |  |  |  | 72,088 |  |  |  | 30,738 |  |  |  | 14,125 |
Lease liabilities |  |  | 24,380 |  |  |  | 47,011 |  |  |  | 1,916 |  |  |  | 3,895 |  |  |  | 3,903 |  |  |  | 37,297 |
Trade payables, other accounts payable and Other long-term liabilities |  |  | 14,496 |  |  |  | 14,496 |  |  |  | 13,703 |  |  |  | 793 |  |  |  | - |  |  |  | - |
|  |  | 460,901 |  |  |  | 594,892 |  |  |  | 78,602 |  |  |  | 118,519 |  |  |  | 94,332 |  |  |  | 303,439 |
|  | December 31, 2022 |
|  | Carrying |  |  | Contractual |  |  | Less than |  |  |  |  |  |  |  |  | More than |
|  | amount |  |  | cash flows |  |  | 1 year |  |  | 2-3 years |  |  | 4-5 years |  |  | 5 years |
|  | € in thousands |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long term loans, including current maturities |  |  | 273,863 |  |  |  | 363,553 |  |  |  | 30,392 |  |  |  | 42,547 |  |  |  | 43,381 |  |  |  | 247,233 |
Debentures |  |  | 110,428 |  |  |  | 141,140 |  |  |  | 22,878 |  |  |  | 62,710 |  |  |  | 55,552 |  |  |  | - |
Lease liabilities |  |  | 22,750 |  |  |  | 35,911 |  |  |  | 1,630 |  |  |  | 3,233 |  |  |  | 3,194 |  |  |  | 27,854 |
Trade payables, other accounts payable and Other long-term liabilities |  |  | 15,144 |  |  |  | 15,144 |  |  |  | 13,518 |  |  |  | 813 |  |  |  | 813 |  |  |  | - |
|  |  | 422,185 |  |  |  | 555,748 |  |  |  | 68,418 |  |  |  | 109,303 |  |  |  | 102,940 |  |  |  | 275,087 |
Derivative finance liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial power swap |  |  | 61,537 |  |  |  | 61,537 |  |  |  | 33,183 |  |  |  | 26,424 |  |  |  | (2,666 | ) |  |  | 4,596 |
Schedule of Company's Exposure to Linkage and Foreign Currency Risk | The Company’s exposure to linkage and foreign currency risk was as follow:
|  | December 31, 2023 |
|  | Non-monetary/ Non finance |  |  | NIS (*) |  |  | USD |  |  | EURO |  |  | Total |
|  | € in thousands |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | - |  |  |  | 34,990 |  |  |  | 4,199 |  |  |  | 11,938 |  |  |  | 51,127 |
Short term deposits |  |  | - |  |  |  | 997 |  |  |  | - |  |  |  | - |  |  |  | 997 |
Restricted cash |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 810 |  |  |  | 810 |
Intangible asset from green certificates |  |  | 553 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 553 |
Trade and other receivables |  |  | 2,584 |  |  |  | 2,660 |  |  |  | - |  |  |  | 6,748 |  |  |  | 11,992 |
Assets of disposal groups classified as held for sale |  |  | 28,297 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 28,297 |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity accounted investees |  |  | 31,772 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 31,772 |
Advances on account of investments |  |  | 898 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 898 |
Fixed assets |  |  | 407,982 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 407,982 |
Right-of-use asset |  |  | 30,967 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 30,967 |
Restricted cash and deposits |  |  | - |  |  |  | 3,558 |  |  |  | - |  |  |  | 13,828 |  |  |  | 17,386 |
Deferred tax |  |  | 8,677 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,677 |
Long term receivables |  |  | 9,350 |  |  |  | 1,096 |  |  |  | - |  |  |  | - |  |  |  | 10,446 |
Derivatives |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,948 |  |  |  | 10,948 |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current maturities of long-term bank loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (9,784 | ) |  |  | (9,784 | )
Current maturities of long-term loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5,000 | ) |  |  | (5,000 | )
Current maturities of debentures |  |  | - |  |  |  | (35,200 | ) |  |  | - |  |  |  | - |  |  |  | (35,200 | )
Trade payables |  |  | - |  |  |  | (832 | ) |  |  | (154 | ) |  |  | (4,263 | ) |  |  | (5,249 | )
Other payables |  |  | (553 | ) |  |  | (9,445 | ) |  |  | - |  |  |  | (861 | ) |  |  | (10,859 | )
Current maturities of derivatives |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4,643 | ) |  |  | (4,643 | )
Current maturities of lease liabilities |  |  | - |  |  |  | (105 | ) |  |  | (10 | ) |  |  | (585 | ) |  |  | (700 | )
Liabilities of disposal groups classified as held for sale |  |  | (17,142 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (17,142 | )
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term lease liabilities |  |  | - |  |  |  | (3,176 | ) |  |  | (2,150 | ) |  |  | (18,354 | ) |  |  | (23,680 | )
Long-term loans |  |  | - |  |  |  | (69,685 | ) |  |  | - |  |  |  | (168,096 | ) |  |  | (237,781 | )
Other long-term bank loans |  |  | - |  |  |  | (8,452 | ) |  |  | - |  |  |  | (20,921 | ) |  |  | (29,373 | )
Debentures |  |  | - |  |  |  | (104,887 | ) |  |  | - |  |  |  | - |  |  |  | (104,887 | )
Deferred tax |  |  | (2,516 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2,516 | )
Other long-term liabilities |  |  | - |  |  |  | (939 | ) |  |  | - |  |  |  | - |  |  |  | (939 | )
Total exposure in statement of financial position in respect of financial assets and financial liabilities |  |  | 500,869 |  |  |  | (189,420 | ) |  |  | 1,885 |  |  |  | (188,235 | ) |  |  | 125,099 |
|  | December 31, 2022 |
|  | Non-monetary/ Non finance |  |  | NIS (*) |  |  | USD |  |  | EURO |  |  | Total |
|  | € in thousands |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | - |  |  |  | 30,359 |  |  |  | 55 |  |  |  | 16,044 |  |  |  | 46,458 |
Marketable securities |  |  | - |  |  |  | - |  |  |  | 2,836 |  |  |  | - |  |  |  | 2,836 |
Restricted cash |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 900 |  |  |  | 900 |
Receivable from concession project |  |  | - |  |  |  | 1,799 |  |  |  | - |  |  |  | - |  |  |  | 1,799 |
Trade and other receivables |  |  | 2,174 |  |  |  | 4,694 |  |  |  | 16 |  |  |  | 5,798 |  |  |  | 12,682 |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity accounted investees |  |  | 23,976 |  |  |  | 6,053 |  |  |  | - |  |  |  | - |  |  |  | 30,029 |
Advances on account of investments |  |  | 2,328 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,328 |
Receivable from concession project |  |  | - |  |  |  | 24,795 |  |  |  | - |  |  |  | - |  |  |  | 24,795 |
Fixed assets |  |  | 365,756 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 365,756 |
Right-of-use asset |  |  | 30,020 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 30,020 |
Intangible asset |  |  | 4,094 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,094 |
Restricted cash and deposits |  |  | - |  |  |  | 5,607 |  |  |  | - |  |  |  | 14,585 |  |  |  | 20,192 |
Deferred tax |  |  | 23,510 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 23,510 |
Long term receivables |  |  | 7,840 |  |  |  | 1,171 |  |  |  | - |  |  |  | 259 |  |  |  | 9,270 |
Derivatives |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,488 |  |  |  | 1,488 |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current maturities of long-term bank loans |  |  | - |  |  |  | (2,091 | ) |  |  | - |  |  |  | (10,724 | ) |  |  | (12,815 | )
Current maturities of long-term loans |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (10,000 | ) |  |  | (10,000 | )
Current maturities of debentures |  |  | - |  |  |  | (18,714 | ) |  |  | - |  |  |  | - |  |  |  | (18,714 | )
Trade payables |  |  | - |  |  |  | (123 | ) |  |  | - |  |  |  | (4,381 | ) |  |  | (4,504 | )
Other payables |  |  | - |  |  |  | (6,107 | ) |  |  | - |  |  |  | (5,100 | ) |  |  | (11,207 | )
Current maturities of derivatives |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (33,183 | ) |  |  | (33,183 | )
Current maturities of lease liabilities |  |  | - |  |  |  | (193 | ) |  |  | - |  |  |  | (552 | ) |  |  | (745 | )
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term lease liabilities |  |  | - |  |  |  | (4,740 | ) |  |  | - |  |  |  | (17,265 | ) |  |  | (22,005 | )
Long-term loans |  |  | - |  |  |  | (13,495 | ) |  |  | - |  |  |  | (215,971 | ) |  |  | (229,466 | )
Other long-term bank loans |  |  | - |  |  |  | (7,538 | ) |  |  | - |  |  |  | (14,044 | ) |  |  | (21,582 | )
Debentures |  |  | - |  |  |  | (91,714 | ) |  |  | - |  |  |  | - |  |  |  | (91,714 | )
Deferred tax |  |  | (6,770 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (6,770 | )
Derivatives |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (28,354 | ) |  |  | (28,354 | )
Other long-term liabilities |  |  | - |  |  |  | (2,021 | ) |  |  | - |  |  |  | - |  |  |  | (2,021 | )
Total exposure in statement of financial position in respect of financial assets and financial liabilities |  |  | 452,928 |  |  |  | (72,258 | ) |  |  | 2,907 |  |  |  | (300,500 | ) |  |  | 83,077 |
| (*) | Including items linked to the Israeli CPI
Schedule of Significant Exchange Rates | Information regarding significant exchange rates:
|  | For the year ended December 31 |
|  | Rate of |  |  |  |  |  | Rate of |  |  |  |
|  | Change |  |  |  |  |  | Change |  |  |  |
|  | % |  |  | Dollar |  |  | % |  |  | NIS |
1 Euro in 2023 |  |  | 3.7 |  |  |  | 1.106 |  |  |  | 6.9 |  |  |  | 4.012 |
1 Euro in 2022 |  |  | (5.8 | ) |  |  | 1.066 |  |  |  | 6.6 |  |  |  | 3.753 |
Schedule of Sensitivity Analysis of Equity | The analysis assumes that all other variables, in particular interest rates, remain constant.
|  | December 31, 2023 |
|  | Increase |  |  | Decrease |
|  | Equity |  |  | Equity |
|  | € thousands |
Change in the exchange rate of: |  |  |  |  |  |
5% in the USD |  |  | (90 | ) |  |  | 99 |
5% in NIS |  |  | (9,471 | ) |  |  | 9,471 |
|  | December 31, 2022 |
|  | Increase |  |  | Increase |
|  | Equity |  |  | Equity |
|  | € thousands |
Change in the exchange rate of: |  |  |  |  |  |
5% in the USD |  |  | 155 |  |  |  | (155 | )
5% in NIS |  |  | (963 | ) |  |  | 963 |
Schedule of Change in Interest Rate Profit (Loss) | A change in interest rate would have increased (decreased) the profit in the financial statements by the amounts shown below:
|  | December 31, |
|  | 2023 |  |  | 2022 |
|  | Profit or loss |  |  | Profit or loss |
|  | € in thousands |
Increase of 1% |  |  | 736 |  |  |  | 161 |
Increase of 3% |  |  | 2,204 |  |  |  | 520 |
Decrease of 1% |  |  | (734 | ) |  |  | (196 | )
Decrease of 3% |  |  | (2,201 | ) |  |  | (556 | )
Schedule of Fair Values of the Other Financial Liabilities | The fair values of the other financial liabilities, together with the carrying amounts shown in the statement of financial position, are as follows:
|  | December 31, 2023
|  |  |  |  | Fair value |  |  | Valuation techniques |  | Inputs used to
|  | Carrying |  |  |  |  |  |  |  |  |  |  |  | for determining |  | determine
|  | amount |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | fair value |  | fair value
|  | € in thousands |  |  |  |  |
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debentures |  |  | 140,087 |  |  |  | 134,464 |  |  |  | - |  |  |  | - |  |  |  |  |
Loans from banks and others (including current maturities) |  |  | 281,938 |  |  |  | - |  |  |  | 231,057 |  |  |  | - |  |  | Discounting future cash flows by the market interest rate on the date of measurement. |  | See Note 21F(2)
|  |  | 422,025 |  |  |  | 134,464 |  |  |  | 231,057 |  |  |  | - |  |  |  |  |
|  | December 31, 2022
|  |  |  |  | Fair value |  |  | Valuation techniques |  | Inputs used to
|  | Carrying |  |  |  |  |  |  |  |  |  |  |  | for determining |  | determine
|  | amount |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | fair value |  | fair value
|  | € in thousands |  |  |  |  |
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debentures |  |  | 110,428 |  |  |  | 102,957 |  |  |  | - |  |  |  | - |  |  |  |  |
Loans from banks and others (including current maturities) |  |  | 273,863 |  |  |  | - |  |  |  | 217,073 |  |  |  | - |  |  | Discounting future cash flows by the market interest rate on the date of measurement. |  | See Note 21F(2)
|  |  | 384,291 |  |  |  | 102,957 |  |  |  | 217,073 |  |  |  | - |  |  |  |  |
Schedule of Interest Rates Used to Discount Estimated Cash Flows | The interest rates used to discount estimated cash flows, when applicable, are based on the government yield curve at the reporting date plus an adequate credit spread, and were as follows:
|  | December 31,
|  | 2023 |  | 2022
|  | %
Non-current liabilities: |  |  |  |
Loans from banks |  | Discount rate of Euribor+ 2% with a zero floor |  | Discount rate of Euribor+ 2% with a zero floor
Loans from banks |  | fixed rate for several years 3.1%-6% Linkage to Euribor |  | fixed rate for 5 years 2.65%-4.5% Linkage to Euribor
Loans from banks |  | 2.58%-4.78% Linkage to Consumer price index in Israel |  | 2.58% Linkage to Israeli CPI
Loans from banks |  | Floating interest rate based on the Bank of Israel Rate plus a spread of 4.35%. |  | Floating interest rate based on the Bank of Israel Rate plus a spread of 4.35%.
Loans from banks |  | fixed rate of 2.58%-3.03% |  | fixed rate 2.58%-3.03%
Loans from others |  | Euribor+ 5.27% |  | Euribor+ 5.27%
Loans from others |  | 7% Linkage to Consumer price index in Israel and fixed rate of 5.5% |  | 7% Linkage to Israeli CPI and fixed rate of 5.5%
Schedule of Fair Values Hierarchy | Level 3 - Inputs that are not based on observable market data (unobservable inputs).
|  | December 31, 2023
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |  |  | Valuation techniques for
|  | € in thousands |  |  | determining fair value
Swap contracts |  |  | - |  |  |  | 882 |  |  |  | - |  |  |  | 882 |  |  | Fair value is measured by discounting the future cash flows, over the period of the contract and using market interest rates appropriate for similar instruments, including the adjustment required for the parties’ credit risks.
Financial power swap |  |  | - |  |  |  | - |  |  |  | 5,698 |  |  |  | 5,698 |  |  | Fair value is measured by discounting the future fixed and assessed cash flows, over the period of the contract and using market interest rates appropriate for similar instruments. The value is adjusted for the parties’ credit risks.
|  | December 31, 2022
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |  |  | Valuation techniques for
|  | € in thousands |  |  | determining fair value
Marketable securities |  |  | 2,836 |  |  |  | - |  |  |  | - |  |  |  | 2,836 |  |  | Market price.
Swap contracts |  |  | - |  |  |  | 1,761 |  |  |  | - |  |  |  | 1,761 |  |  | Fair value is measured by discounting the future cash flows, over the period of the contract and using market interest rates appropriate for similar instruments, including the adjustment required for the parties’ credit risks.
Financial power swap |  |  | - |  |  |  | - |  |  |  | (61,537 | ) |  |  | (61,537 | ) |  | Fair value is measured by discounting the future fixed and assessed cash flows, over the period of the contract and using market interest rates appropriate for similar instruments. The value is adjusted for the parties’ credit risks.
Schedule of Reconciliation Financial Instruments Carried at Fair Value | The table hereunder presents reconciliation from the beginning balance to the ending balance of financial instruments carried at fair value in level 3 of the fair value hierarchy:
|  | Financial assets |
|  | Dori Energy loan |
|  | € in thousands |
Balance as at January 1, 2022 |  |  | (20,894 | )
Total income recognized in profit or loss |  |  | 49,679 | *
Total income recognized in other comprehensive income |  |  | (90,322 | )*
Balance as at December 31, 2022 |  |  | (61,537 | )
Total income recognized in profit or loss |  |  | 13,777 |
Total income recognized in other comprehensive income |  |  | 53,548 |
Balance as at December 31, 2023 |  |  | 5,698 |
| * | Reclassified

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