v3.8.0.1
Basis of preparation (Tables)
 3 Months Ended
Mar. 31, 2018
Basis of preparation [Abstract]  
Summary of adjustments arising from application of IFRS 9 and IFRS
Summary of adjustments arising from application of IFRS 9 and IFRS 16 as of December 31, 2017

     
IFRS 9 Adjustments
     
($ in thousands)
 
As
reported
  
Expected
credit
losses (*)
  
Modification
of financial
liabilities
 
 Hedge
accounting
 
IFRS 16
Adjustments
  
Restated at
December
31, 2017
 
Contracted concessional assets
  
9,084,270
   
(53,048
)
      
62,982
   
9,094,204
 
Deferred tax assets
  
165,136
   
14,866
   
(3,055
)
       
176,947
 
                      
Long- term project debt
  
5,228,917
       
(39,599
)
       
5,189,318
 
Grants and other liabilities
  
1,636,060
            
62,982
   
1,699,042
 
Deferred tax liabilities
  
186,583
       
8,849
        
195,432
 
                      
Other Reserves
  
80,968
         
  1,326
      
82,294
 
Retained Earnings
  
(477,214
)
  
(38,182
)
  
27,695
 
(1,326)
      
(489,027
)

(*) The expected credit losses provision only applies to the concessional assets recorded as financial assets for an amount before provision of $936,004 thousand as of December 31, 2017 (see Note 6).