v3.10.0.1

Financial information by segment (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2018
Financial information by segment [Abstract] |
Revenues and Further Adjusted EBITDA, assets and liabilities by operating segments and business sectors |
| a) | The following tables show Revenues and Further Adjusted EBITDA by operating segments and business sectors for the six-month periods ended June 30, 2018 and 2017:
|  | Revenue |  |  | Further Adjusted EBITDA |
|  | For the six-month period ended June 30, |  |  | For the six-month period ended June 30, |
|  | ($ in thousands) |
Geography |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
North America |  |  | 172,315 |  |  |  | 170,457 |  |  |  | 154,659 |  |  |  | 151,786 |
South America |  |  | 59,881 |  |  |  | 58,688 |  |  |  | 49,247 |  |  |  | 58,615 |
EMEA |  |  | 280,917 |  |  |  | 254,070 |  |  |  | 235,450 |  |  |  | 179,326 |
Total |  |  | 513,113 |  |  |  | 483,215 |  |  |  | 439,356 |  |  |  | 389,727 |
|  | Revenue |  |  | Further Adjusted EBITDA |
|  | For the six-month period ended June 30, |  |  | For the six-month period ended June 30, |
|  | ($ in thousands) |
Business sector |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Renewable energy |  |  | 392,213 |  |  |  | 363,603 |  |  |  | 345,386 |  |  |  | 279,263 |
Efficient natural gas |  |  | 61,437 |  |  |  | 59,414 |  |  |  | 46,982 |  |  |  | 52,842 |
Electric transmission lines |  |  | 47,903 |  |  |  | 47,617 |  |  |  | 40,300 |  |  |  | 49,832 |
Water |  |  | 11,560 |  |  |  | 12,581 |  |  |  | 6,688 |  |  |  | 7,790 |
Total |  |  | 513,113 |  |  |  | 483,215 |  |  |  | 439,356 |  |  |  | 389,727 |
The reconciliation of segment Further Adjusted EBITDA with the profit/(loss) attributable to the Company is as follows:
|  | For the six-month period ended June 30, ($ in thousands) |
|  | 2018 |  |  | 2017 |
Profit/(Loss) attributable to the Company |  | $ | 67,350 |  |  |  | 12,613 |
(Loss)/Profit attributable to non-controlling interests |  |  | 5,825 |  |  |  | 1,564 |
Income tax |  |  | 31,019 |  |  |  | 12,848 |
Share of (profits)/losses of associates |  |  | (2,909 | ) |  |  | (2,076 | )
Dividend from exchangeable preferred equity investment in ACBH (see Note 19) |  |  | - |  |  |  | 10,383 |
Financial expense, net |  |  | 177,774 |  |  |  | 198,684 |
Depreciation, amortization, and impairment charges |  |  | 160,297 |  |  |  | 155,711 |
Total segment Further Adjusted EBITDA |  | $ | 439,356 |  |  |  | 389,727 |
Assets and liabilities by geography |
| b) | The assets and liabilities by operating segments (and business sector) as of June 30, 2018 and December 31, 2017 are as follows:
Assets and liabilities by geography as of June 30, 2018:
|  | North America |  |  | South America |  |  | EMEA |  |  | Balance as of June 30, 2018 |
Assets allocated |  |  |  |  |  |  |  |  |  |  |  |
Contracted concessional assets |  |  | 3,600,231 |  |  |  | 1,091,274 |  |  |  | 4,044,863 |  |  |  | 8,736,368 |
Investments carried under the equity method |  |  | - |  |  |  | - |  |  |  | 53,002 |  |  |  | 53,002 |
Current financial investments |  |  | 118,344 |  |  |  | 62,020 |  |  |  | 34,014 |  |  |  | 214,378 |
Cash and cash equivalents (project companies) |  |  | 161,906 |  |  |  | 41,920 |  |  |  | 301,115 |  |  |  | 504,941 |
Subtotal allocated |  |  | 3,880,481 |  |  |  | 1,195,214 |  |  |  | 4,432,994 |  |  |  | 9,508,689 |
Unallocated assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 216,771 |
Other current assets (including cash and cash equivalents at holding company level) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 431,816 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 648,587 |
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,157,276 |
|  | North America |  |  | South America |  |  | EMEA |  |  | Balance as of June 30, 2018 |
Liabilities allocated |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term project debt |  |  | 1,755,091 |  |  |  | 860,051 |  |  |  | 2,603,678 |  |  |  | 5,218,820 |
Grants and other liabilities |  |  | 1,564,805 |  |  |  | 5,194 |  |  |  | 92,380 |  |  |  | 1,662,379 |
Subtotal allocated |  |  | 3,319,896 |  |  |  | 865,245 |  |  |  | 2,696,058 |  |  |  | 6,881,199 |
Unallocated liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term corporate debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 639,041 |
Other non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 591,456 |
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 181,346 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,411,843 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8,293,042 |
Equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,864,234 |
Total liabilities and equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,276,077 |
Total liabilities and equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,157,276 |
Assets and liabilities by geography as of December 31, 2017:
|  | North America |  |  | South America |  |  | EMEA |  |  | Balance as of December 31, 2017 |
Assets allocated |  |  |  |  |  |  |  |  |  |  |  |
Contracted concessional assets |  |  | 3,770,169 |  |  |  | 1,100,778 |  |  |  | 4,213,323 |  |  |  | 9,084,270 |
Investments carried under the equity method |  |  | - |  |  |  | - |  |  |  | 55,784 |  |  |  | 55,784 |
Current financial investments |  |  | 116,451 |  |  |  | 59,831 |  |  |  | 31,263 |  |  |  | 207,545 |
Cash and cash equivalents (project companies) |  |  | 149,236 |  |  |  | 42,548 |  |  |  | 329,078 |  |  |  | 520,862 |
Subtotal allocated |  |  | 4,035,856 |  |  |  | 1,203,157 |  |  |  | 4,629,448 |  |  |  | 9,868,461 |
Unallocated assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 210,378 |
Other current assets (including cash and cash equivalents at holding company level) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 413,500 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 623,878 |
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,492,339 |
|  | North America |  |  | South America |  |  | EMEA |  |  | Balance as of December 31, 2017 |
Liabilities allocated |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term project debt |  |  | 1,821,102 |  |  |  | 876,063 |  |  |  | 2,778,043 |  |  |  | 5,475,208 |
Grants and other liabilities |  |  | 1,593,048 |  |  |  | 810 |  |  |  | 42,202 |  |  |  | 1,636,060 |
Subtotal allocated |  |  | 3,414,150 |  |  |  | 876,873 |  |  |  | 2,820,245 |  |  |  | 7,111,268 |
Unallocated liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term corporate debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 643,083 |
Other non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 657,345 |
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 185,190 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,485,618 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8,596,886 |
Equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,895,453 |
Total liabilities and equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,381,071 |
Total liabilities and equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,492,339 |
Assets and liabilities by business sector | Assets and liabilities by business sector as of June 30, 2018;
|  | Renewable energy |  |  | Efficient natural gas |  |  | Electric transmission lines |  |  | Water |  |  | Balance as of June 30, 2018 |
|  | ($ in thousands) |
Assets allocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contracted concessional assets |  |  | 7,165,843 |  |  |  | 606,883 |  |  |  | 876,477 |  |  |  | 87,165 |  |  |  | 8,736,368 |
Investments carried under the equity method |  |  | 12,088 |  |  |  | - |  |  |  | - |  |  |  | 40,914 |  |  |  | 53,002 |
Current financial investments |  |  | 20,478 |  |  |  | 118,323 |  |  |  | 61,117 |  |  |  | 14,460 |  |  |  | 214,378 |
Cash and cash equivalents (project companies) |  |  | 455,421 |  |  |  | 26,560 |  |  |  | 14,712 |  |  |  | 8,248 |  |  |  | 504,941 |
Subtotal allocated |  |  | 7,653,830 |  |  |  | 751,766 |  |  |  | 952,306 |  |  |  | 150,787 |  |  |  | 9,508,689 |
Unallocated assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 216,771 |
Other current assets (including cash and cash equivalents at holding company level) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 431,816 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 648,587 |
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,157,276 |
|  | Renewable energy |  |  | Efficient natural gas |  |  | Electric transmission lines |  |  | Water |  |  | Balance as of June 30, 2018 |
|  | ($ in thousands) |
Liabilities allocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term project debt |  |  | 3,958,261 |  |  |  | 548,223 |  |  |  | 680,398 |  |  |  | 31,938 |  |  |  | 5,218,820 |
Grants and other liabilities |  |  | 1,659,756 |  |  |  | 788 |  |  |  | 1,032 |  |  |  | 803 |  |  |  | 1,662,379 |
Subtotal allocated |  |  | 5,618,017 |  |  |  | 549,011 |  |  |  | 681,430 |  |  |  | 32,741 |  |  |  | 6,881,199 |
Unallocated liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term corporate debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 639,041 |
Other non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 591,456 |
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 181,346 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,411,843 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8,293,042 |
Equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,864,234 |
Total liabilities and equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,276,077 |
Total liabilities and equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,157,276 |
Assets and liabilities by business sector as of December 31, 2017;
|  | Renewable energy |  |  | Efficient natural gas |  |  | Electric transmission lines |  |  | Water |  |  | Balance as of December 31, 2017 |
Assets allocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contracted concessional assets |  |  | 7,436,362 |  |  |  | 660,387 |  |  |  | 897,269 |  |  |  | 90,252 |  |  |  | 9,084,270 |
Investments carried under the equity method |  |  | 12,419 |  |  |  | - |  |  |  | - |  |  |  | 43,365 |  |  |  | 55,784 |
Current financial investments |  |  | 17,249 |  |  |  | 116,430 |  |  |  | 59,289 |  |  |  | 14,577 |  |  |  | 207,545 |
Cash and cash equivalents (project companies) |  |  | 452,792 |  |  |  | 39,064 |  |  |  | 15,325 |  |  |  | 13,681 |  |  |  | 520,862 |
Subtotal allocated |  |  | 7,918,822 |  |  |  | 815,881 |  |  |  | 971,883 |  |  |  | 161,875 |  |  |  | 9,868,461 |
Unallocated assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 210,378 |
Other current assets (including cash and cash equivalents at holding company level) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 413,500 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 623,878 |
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,492,339 |
|  | Renewable energy |  |  | Efficient natural gas |  |  | Electric transmission lines |  |  | Water |  |  | Balance as of December 31, 2017 |
Liabilities allocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term project debt |  |  | 4,162,596 |  |  |  | 579,173 |  |  |  | 698,346 |  |  |  | 35,093 |  |  |  | 5,475,208 |
Grants and other liabilities |  |  | 1,635,508 |  |  |  | 552 |  |  |  | - |  |  |  | - |  |  |  | 1,636,060 |
Subtotal allocated |  |  | 5,798,104 |  |  |  | 579,725 |  |  |  | 698,346 |  |  |  | 35,093 |  |  |  | 7,111,268 |
Unallocated liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term corporate debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 643,083 |
Other non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 657,345 |
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 185,190 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,485,618 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8,596,886 |
Equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,895,453 |
Total liabilities and equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,381,071 |
Total liabilities and equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,492,339 |
Depreciation, amortization and impairment charges recognized |
| c) | The amount of depreciation, amortization and impairment charges recognized for the six-month periods ended June 30, 2018 and 2017 are as follows:
|  | For the six-month period ended June 30, |
Depreciation, amortization and impairment by geography |  | 2018 |  |  | 2017 |
|  | ($ in thousands) |
North America |  |  | (59,638 | ) |  |  | (64,276 | )
South America |  |  | (21,056 | ) |  |  | (20,246 | )
EMEA |  |  | (79,603 | ) |  |  | (71,189 | )
Total |  |  | (160,297 | ) |  |  | (155,711 | )
|  | For the six-month period ended June 30, |
Depreciation, amortization and impairment by business sector |  | 2018 |  |  | 2017 |
|  | ($ in thousands) |
Renewable energy |  |  | (140,491 | ) |  |  | (141,538 | )
Electric transmission lines |  |  | (14,608 | ) |  |  | (14,173 | )
Efficient natural gas |  |  | (5,198 | ) |  |  | - |
Total |  |  | (160,297 | ) |  |  | (155,711 | )

X
- Definition The disclosure of depreciation, amortization and impairment charges recognised by geography and business sector. + References No definition available. + Details
Name: | aby_DisclosureOfDepreciationAmortizationAndImpairmentChargesRecognizedExplanatoryTableTextBlock
Namespace Prefix: | aby_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of geographical information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 33 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_33&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfGeographicalAreasExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfOperatingSegmentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of operating segments. [Refer: Operating segments [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfOperatingSegmentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the entity's products and services. [Refer: Products and services [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 32 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_32&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfProductsAndServicesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration