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Income Taxes (Tables)
 12 Months Ended
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
)