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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure Of Income Taxes [Abstract] |
Disclosure of detailed information about tax balances presented in the statement of financial position |
|  | As of December 31 |
|  | 2022 |  |  | 2021 |
|  | USD in thousands |  |  | USD in thousands |
Current tax assets (liabilities): |  |  |  |  |  |
Current tax assets |  |  | 286 |  |  |  | 267 |
Current tax liabilities |  |  | (6,225 | ) |  |  | (1,482 | )
Total current tax assets (liabilities) |  |  | (5,939 | ) |  |  | (1,215 | )
Non-current tax assets (liabilities): |  |  |  |  |  |  |  |
Deferred tax assets |  |  | 4,683 |  |  |  | 21,864 |
Deferred tax liabilities |  |  | (14,133 | ) |  |  | (12,411 | )
Total non-current tax assets (liabilities) |  |  | (9,450 | ) |  |  | 9,453 |
Disclosure of temporary difference, unused tax losses and unused tax credits |
|  | Balance as of January 1 2022 |  |  | Recognized in the statement of income |  |  | Other comprehensive income |  |  | Balance as of December 31 2022 |
|  | USD in thousands |  |  | USD in thousands |  |  | USD in thousands |  |  | USD in thousands |
Temporary differences: |  |  |  |  |  |  |  |  |  |  |  |
Fixed assets |  |  | (7,227 | ) |  |  | (8,627 | ) |  |  | 1,234 |  |  |  | (14,620 | )
IFRS 16 – Leases |  |  | 1,389 |  |  |  | (400 | ) |  |  | (144 | ) |  |  | 845 |
Financial instruments |  |  | 6,447 |  |  |  | 846 |  |  |  | (12,849 | ) |  |  | (5,556 | )
Contractual asset in respect of concession arrangements |  |  | (19,725 | ) |  |  | 744 |  |  |  | 2,258 |  |  |  | (16,723 | )
Deferred borrowing costs |  |  | (601 | ) |  |  | (311 | ) |  |  | 85 |  |  |  | (827 | )
Contingent consideration |  |  | 574 |  |  |  | (2,193 | ) |  |  | 35 |  |  |  | (1,584 | )
Others |  |  | 758 |  |  |  | (3,111 | ) |  |  | (1,031 | ) |  |  | (3,384 | )
Total |  |  | (18,385 | ) |  |  | (13,052 | ) |  |  | (10,412 | ) |  |  | (41,849 | )
Unused losses and tax benefits: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tax losses |  |  | 27,838 |  |  |  | 8,170 |  |  |  | (3,609 | ) |  |  | 32,399 |
|  |  | 27,838 |  |  |  | 8,170 |  |  |  | (3,609 | ) |  |  | 32,399 |
Total |  |  | 9,453 |  |  |  | (4,882 | ) |  |  | (14,021 | ) |  |  | (9,450 | )
|  | Balance as of January 1 2021 |  |  | Recognized in the statement of income |  |  | Other comprehensive income |  |  | Recognized in equity |  |  | Initial consolidation |  |  | Balance as of December 31 2021 |
|  | USD in thousands |  |  | USD in thousands |  |  | USD in thousands |  |  | USD in thousands |  |  | USD in thousands |  |  | USD in thousands |
Temporary differences: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed assets |  |  | (4,202 | ) |  |  | (2,892 | ) |  |  | (248 | ) |  |  | - |  |  |  | 115 |  |  |  | (7,227 | )
IFRS 16 – Leases, net |  |  | 611 |  |  |  | 729 |  |  |  | 49 |  |  |  | - |  |  |  | - |  |  |  | 1,389 |
Financial instruments |  |  | 2,912 |  |  |  | (605 | ) |  |  | 4,140 |  |  |  | - |  |  |  | - |  |  |  | 6,447 |
Contractual asset in respect of |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
concession arrangements |  |  | (20,039 | ) |  |  | 954 |  |  |  | (640 | ) |  |  | - |  |  |  | - |  |  |  | (19,725 | )
Deferred borrowing costs |  |  | (2,060 | ) |  |  | 1,472 |  |  |  | (13 | ) |  |  | - |  |  |  | - |  |  |  | (601 | )
Contingent consideration |  |  | - |  |  |  | 553 |  |  |  | 21 |  |  |  | - |  |  |  | - |  |  |  | 574 |
Others |  |  | (1,224 | ) |  |  | (245 | ) |  |  | 2,227 |  |  |  | - |  |  |  | - |  |  |  | 758 |
Total |  |  | (24,002 | ) |  |  | (34 | ) |  |  | 5,536 |  |  |  | - |  |  |  | 115 |  |  |  | (18,385 | )
Unused losses and tax benefits: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tax losses |  |  | 29,305 |  |  |  | (2,366 | ) |  |  | 899 |  |  |  | - |  |  |  | - |  |  |  | 27,838 |
Tax benefit in respect of issuance costs |  |  | - |  |  |  | (872 | ) |  |  | - |  |  |  | 872 |  |  |  | - |  |  |  | - |
|  |  | 29,305 |  |  |  | (3,238 | ) |  |  | 899 |  |  |  | 872 |  |  |  | - |  |  |  | 27,838 |
Total |  |  | 5,303 |  |  |  | (3,272 | ) |  |  | 6,435 |  |  |  | 872 |  |  |  | 115 |  |  |  | 9,453 |
Disclosure of expenses (income) from income taxes which were recognized in the statement of income |
|  | For the year ended December 31 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | USD in thousands |  |  | USD in thousands |  |  | USD in thousands |
Current taxes: |  |  |  |  |  |  |  |  |
Current tax expenses |  |  | 8,061 |  |  |  | 2,422 |  |  |  | 1,163 |
Prior year taxes |  |  | - |  |  |  | - |  |  |  | 1,971 |
Total current taxes |  |  | 8,061 |  |  |  | 2,422 |  |  |  | 3,134 |
Deferred taxes: |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax expenses (income) in respect of the |  |  |  |  |  |  |  |  |  |  |  |
creation and reversal of temporary differences |  |  | 13,052 |  |  |  | 34 |  |  |  | (2,105 | )
Income (expenses) from the creation of deferred |  |  |  |  |  |  |  |  |  |  |  |
taxes in respect of losses and unused tax benefits |  |  | (8,170 | ) |  |  | 3,238 |  |  |  | (8,869 | )
Prior year taxes |  |  | - |  |  |  | - |  |  |  | (4,513 | )
Total deferred taxes |  |  | 4,882 |  |  |  | 3,272 |  |  |  | (15,487 | )
Total expenses (income) from income taxes |  |  | 12,943 |  |  |  | 5,694 |  |  |  | (12,353 | )
Disclosure of reconciliation between the theoretical tax on the pre-tax profit and the tax expense |
|  | For the year ended December 31 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | USD in thousands |  |  | USD in thousands |  |  | USD in thousands |
Profit (loss) before income taxes from continuing operations |  |  | 51,056 |  |  |  | 27,369 |  |  |  | (53,388 | )
Primary tax rate of the Company |  |  | 23 | % |  |  | 23 | % |  |  | 23 | %
Tax calculated according to the Company’s primary tax rate |  |  | 11,743 |  |  |  | 6,295 |  |  |  | (12,279 | )
Additional tax (tax saving) in respect of: |  |  |  |  |  |  |  |  |  |  |  |
No controlling share in the profits / losses of investee partnerships |  |  | (896 | ) |  |  | (531 | ) |  |  | 846 |
Different tax rate of foreign subsidiaries |  |  | (1,644 | ) |  |  | (2,370 | ) |  |  | (839 | )
Non-deductible expenses |  |  | 3,150 |  |  |  | 1,853 |  |  |  | 2,358 |
Exempt income |  |  | (1,170 | ) |  |  | (354 | ) |  |  | (7 | )
Losses and benefits for tax purposes for which tax assets were |  |  |  |  |  |  |  |  |  |  |  |
not created in the past, for which deferred taxes were |  |  |  |  |  |  |  |  |  |  |  |
recognized during the reporting period |  |  | - |  |  |  | - |  |  |  | (38 | )
Utilization of tax losses and benefits from prior years |  |  | 310 |  |  |  | 179 |  |  |  | 128 |
Adjustments due to changes in tax rates |  |  | - |  |  |  | - |  |  |  | (5 | )
Temporary difference in respect of subsidiaries for which |  |  |  |  |  |  |  |  |  |  |  |
deferred taxes were not recognized |  |  | 1,270 |  |  |  | 631 |  |  |  | (257 | )
Change in taxes in respect of previous years |  |  | 143 |  |  |  | (77 | ) |  |  | (2,541 | )
Others |  |  | 37 |  |  |  | 68 |  |  |  | 281 |
Total income taxes from continuing operations as |  |  |  |  |  |  |  |  |  |  |  |
presented in profit or loss |  |  | 12,943 |  |  |  | 5,694 |  |  |  | (12,353 | )

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