v3.8.0.1

Schedule I, Condensed Financial Statements | 12 Months Ended
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Dec. 31, 2017
Schedule I, Condensed Financial Statements [Abstract] |
Schedule I, Condensed Financial Statements | Appendix V (Schedule I) Condensed Financial Statements of Atlantica Yield plc Condensed statements of financial position of Atlantica Yield Plc. – Amounts in thousands of usd –
|  | As of December 31, |
|  | 2017 |  |  | 2016 |
Assets |  |  |  |  |  |
Investment in affiliates |  |  | 2,044,967 |  |  |  | 2,035,598 |
Loans to affiliates |  |  | 647,911 |  |  |  | 704,916 |
Cash and cash equivalents |  |  | 148,525 |  |  |  | 122,154 |
Other assets |  |  | 3,704 |  |  |  | 23,936 |
Total assets |  |  | 2,845,107 |  |  |  | 2,886,604 |
Liabilities and Equity |  |  |  |  |  |  |  |
Borrowings |  |  | 386,616 |  |  |  | 412,839 |
Notes and bonds |  |  | 256,468 |  |  |  | 255,362 |
Intercompany liabilities |  |  | 103,796 |  |  |  | 54,687 |
Other Liabilities |  |  | 11,168 |  |  |  | 10,296 |
Total Liabilities |  |  | 758,048 |  |  |  | 733,184 |
Common Stock |  |  | 10,022 |  |  |  | 10,022 |
Additional paid-in capital |  |  | 1,981,881 |  |  |  | 1,981,881 |
Distributable reserves |  |  | 42,410 |  |  |  | 116,375 |
Other reserves |  |  | 181 |  |  |  | 13,879 |
Accumulated gains (losses)-net |  |  | 52,565 |  |  |  | 31,263 |
Total shareholders’s equity |  |  | 2,087,059 |  |  |  | 2,153,420 |
Total liabilities and equities |  |  | 2,845,107 |  |  |  | 2,886,604 |
Condensed income statements of Atlantica Yield, Plc. – Amounts in thousands of usd –
|  | For the year ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Income from |  |  |  |  |  |  |  |  |
Services |  |  | 123,944 |  |  |  | 114,653 |  |  |  | 65,170 |
Other financial income |  |  | 17,419 |  |  |  | 8 |  |  |  | 194 |
Total income |  |  | 141,363 |  |  |  | 114,661 |  |  |  | 65,364 |
Expenses |  |  |  |  |  |  |  |  |  |  |  |
Other operating expenses |  |  | (21,173 | ) |  |  | (26,132 | ) |  |  | (10,005 | )
Interest |  |  | (46,292 | ) |  |  | (35,615 | ) |  |  | (27,783 | )
Other financial expenses |  |  | (21,333 | ) |  |  | (21,651 | ) |  |  | (246,982 | )
Total expenses |  |  | (88,798 | ) |  |  | (83,398 | ) |  |  | (284,770 | )
Income/(Loss) before income taxes |  |  | 52,565 |  |  |  | 31,263 |  |  |  | (219,406 | )
Income tax benefits/(expense) |  |  | - |  |  |  | - |  |  |  | (209 | )
Profit/(Loss) for the year |  |  | 52,565 |  |  |  | 31,263 |  |  |  | (219,615 | )
Other comprehensive income statement of Atlantica Yield, Plc. – Amounts in thousands of usd –
|  | For the year ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Profit/(loss) for the year |  |  | 52,565 |  |  |  | 31,263 |  |  |  | (219,615 | )
Items that may be subject to transfer to income statement |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value of cash flow hedges |  |  | (13,666 | ) |  |  | 7,213 |  |  |  | 3,683 |
Net income/(expenses) recognized directly in equity |  |  | (13,666 | ) |  |  | 7,213 |  |  |  | 3,683 |
Cash flow hedges |  |  | (32 | ) |  |  | 2,321 |  |  |  | 662 |
Transfer to income statement |  |  | (32 | ) |  |  | 2,321 |  |  |  | 662 |
Other comprehensive income/(loss) for the year |  |  | (13,698 | ) |  |  | 9,534 |  |  |  | 4,345 |
Total comprehensive income/(loss) for the year |  |  | 38,867 |  |  |  | 40,797 |  |  |  | (215,270 | )
Condensed cash flow statements of Atlantica Yield, Plc. – Amounts in thousands of usd –
|  | For the year ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Cash Flow from operating activities |  |  | 34,937 |  |  |  | 5,911 |  |  |  | (15,943 | )
Cash Flow—investing activities |  |  |  |  |  |  |  |  |  |  |  |
Decrease (increase) in investment and advance to affiliates |  |  | 151,033 |  |  |  | 97,341 |  |  |  | (939,503 | )
Net decrease (increase) in other assets |  |  | - |  |  |  | - |  |  |  | (157 | )
Cash (used for)/provided by investing activities |  |  | 151,033 |  |  |  | 97,341 |  |  |  | (939,660 | )
Cash Flow—financing activities |  |  |  |  |  |  |  |  |  |  |  |
Net increase/(decrease) in borrowings and other liabilities |  |  | (64,754 | ) |  |  | - |  |  |  | 310,462 |
Dividend paid to shareowner |  |  | (94,845 | ) |  |  | (26,585 | ) |  |  | (128,859 | )
Capital increase and other |  |  | - |  |  |  | - |  |  |  | 664,120 |
Cash from financing activities |  |  | (159,599 | ) |  |  | (26,585 | ) |  |  | 845,723 |
Increase (decrease) in cash and cash equivalents during the year |  |  | 26,371 |  |  |  | 76,667 |  |  |  | (109,880 | )
Cash and cash equivalent at the beginning of the year |  |  | 122,154 |  |  |  | 45,487 |  |  |  | 155,367 |
Cash and cash equivalent at the end of the year |  |  | 148,525 |  |  |  | 122,154 |  |  |  | 45,487 |
Notes to the Condensed Financial Statements Schedule I has been provided pursuant to the requirements of Rule 12- 04(a) of Regulation S-X, of the US Securities and Exchange Commission (SEC) which require condensed financial information as to the financial position, change in financial position, results of operations of Atlantica Yield plc, other comprehensive income statement and cash flow statement as of the same dates and for the same periods for which audited consolidated financial statements have been presented when the restricted net assets of consolidated subsidiaries exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. Certain information and footnote disclosures normally included in financial statements prepared in accordance with International Financial Reporting Standards have been condensed or omitted. The footnote disclosures contain supplemental information only and, as such, these statements should be read in conjunction with the notes to the accompanying consolidated financial statements. Basis of Presentation.
a) | The presentation of Atlantica Yield plc stands alone condensed financial statement has been prepared using the same accounting policies as set out in the accompanying consolidated financial statements except that, the Company records its investment in subsidiaries under the cost method of accounting and that financial income from credits to companies in the group are recorded under Income from services, given that the company is a holding and this type of service is part of its primary activity. Such investments are presented on the statements of financial position as “Investment in and loans to affiliates” at cost less any identified impairment loss.
b) | As of December 31, 2017, 2016 and 2015 there were no material contingencies, significant provisions of long-term obligations, mandatory dividend or redemption requirements of redeemable stocks or guarantees of the Company, except for those which have been separately disclosed in the Consolidated Financial Statements, if any.
c) | For the year ended December 31, 2017, 2016 and 2015, cash dividend of $10,383 thousand, $29,737 thousand and $18,400 thousand were declared to the Company by its consolidated subsidiaries or associates, respectively.
Reconciliation of the stand-alone to consolidated financial statements of Atlantica Yield Plc.
|  | For the year ended december 31, |
Profit/(Loss) Reconciliation |  |  |  |  |  |  |  |  |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Stand-alone—IFRS profit/(loss) for the period |  |  | 52,565 |  |  |  | 31,263 |  |  |  | (219,615 | )
Additional profit/(loss) if subsidiaries had been accounted for using the equity method of accounting as opposed to cost method |  |  | (164,369 | ) |  |  | (36,118 | ) |  |  | 10,610 |
Consolidated IFRS profit/(loss) for the period attributable to Atlantica Yield plc |  |  | (111,804 | ) |  |  | (4,855 | ) |  |  | (209,005 | )
Equity Reconciliation |  | As of December 31, |
|  | 2017 |  | 2016 |  |  | 2015 |
Stand-alone—IFRS shareholders equity |  |  | 2,087,059 |  |  |  | 2,153,420 |  |  |  | 2,158,021 |
Additional shareholders equity if subsidiaries had been accounted for using the equity method of accounting as opposed to cost method |  |  | (191,606 | ) |  |  | (194,309 | ) |  |  | (134,520 | )
Consolidated IFRS shareholders equity |  |  | 1,895,453 |  |  |  | 1,959,111 |  |  |  | 2,023,501 |

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