v3.10.0.1

Financial information by segment (Tables) | 9 Months Ended
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Sep. 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 nine-month periods ended September 30, 2018 and 2017:
|  | Revenue |  |  | Further Adjusted EBITDA |
|  | For the nine-month period ended September 30, |  |  | For the nine-month period ended September 30, |
|  | ($ in thousands) |
Geography |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
North America |  |  | 294,625 |  |  |  | 270,037 |  |  |  | 272,157 |  |  |  | 243,289 |
South America |  |  | 91,807 |  |  |  | 90,005 |  |  |  | 76,234 |  |  |  | 84,174 |
EMEA |  |  | 450,493 |  |  |  | 415,137 |  |  |  | 359,970 |  |  |  | 296,464 |
Total |  |  | 836,925 |  |  |  | 775,179 |  |  |  | 708,361 |  |  |  | 623,927 |
|  | Revenue |  |  | Further Adjusted EBITDA |
|  | For the nine-month period ended September 30, |  |  | For the nine-month period ended September 30, |
|  | ($ in thousands) |
Business sector |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Renewable energy |  |  | 652,135 |  |  |  | 594,476 |  |  |  | 565,915 |  |  |  | 462,607 |
Efficient natural gas |  |  | 95,355 |  |  |  | 89,653 |  |  |  | 71,724 |  |  |  | 79,969 |
Electric transmission lines |  |  | 71,920 |  |  |  | 71,064 |  |  |  | 60,447 |  |  |  | 68,649 |
Water |  |  | 17,515 |  |  |  | 19,986 |  |  |  | 10,275 |  |  |  | 12,702 |
Total |  |  | 836,925 |  |  |  | 775,179 |  |  |  | 708,361 |  |  |  | 623,927 |
The reconciliation of segment Further Adjusted EBITDA with the profit/(loss) attributable to the Company is as follows:
|  | For the nine-month period ended September 30, ($ in thousands) |
|  | 2018 |  |  | 2017 |
Profit/(Loss) attributable to the Company |  | $ | 120,512 |  |  |  | 42,582 |
(Loss)/Profit attributable to non-controlling interests |  |  | 9,828 |  |  |  | 2,470 |
Income tax |  |  | 59,068 |  |  |  | 25,330 |
Share of (profits)/losses of associates |  |  | (4,690 | ) |  |  | (3,700 | )
Dividend from exchangeable preferred equity investment in ACBH (see Note 19) |  |  | - |  |  |  | 10,383 |
Financial expense, net |  |  | 279,844 |  |  |  | 310,431 |
Depreciation, amortization, and impairment charges |  |  | 243,799 |  |  |  | 236,431 |
Total segment Further Adjusted EBITDA |  | $ | 708,361 |  |  |  | 623,927 |
Assets and liabilities by geography |
| b) | The assets and liabilities by operating segments (and business sector) as of September 30, 2018 and December 31, 2017 are as follows:
Assets and liabilities by geography as of September 30, 2018:
|  | North America |  |  | South America |  |  | EMEA |  |  | Balance as of September 30, 2018 |
Assets allocated |  |  |  |  |  |  |  |  |  |  |  |
Contracted concessional assets |  |  | 3,555,079 |  |  |  | 1,081,123 |  |  |  | 3,970,741 |  |  |  | 8,606,943 |
Investments carried under the equity method |  |  | - |  |  |  | - |  |  |  | 54,776 |  |  |  | 54,776 |
Current financial investments |  |  | 133,526 |  |  |  | 73,301 |  |  |  | 29,370 |  |  |  | 236,197 |
Cash and cash equivalents (project companies) |  |  | 226,938 |  |  |  | 39,225 |  |  |  | 343,390 |  |  |  | 609,553 |
Subtotal allocated |  |  | 3,915,543 |  |  |  | 1,193,649 |  |  |  | 4,398,277 |  |  |  | 9,507,469 |
Unallocated assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 213,053 |
Other current assets (including cash and cash equivalents at holding company level) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 452,009 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 665,062 |
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,172,531 |
|  | North America |  |  | South America |  |  | EMEA |  |  | Balance as of September 30, 2018 |
Liabilities allocated |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term project debt |  |  | 1,773,589 |  |  |  | 834,164 |  |  |  | 2,606,922 |  |  |  | 5,214,675 |
Grants and other liabilities |  |  | 1,556,388 |  |  |  | 5,113 |  |  |  | 91,950 |  |  |  | 1,653,451 |
Subtotal allocated |  |  | 3,329,977 |  |  |  | 839,277 |  |  |  | 2,698,872 |  |  |  | 6,868,126 |
Unallocated liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term corporate debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 641,785 |
Other non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 597,097 |
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 172,292 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,411,174 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8,279,300 |
Equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,893,231 |
Total liabilities and equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,304,405 |
Total liabilities and equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,172,531 |
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 September 30, 2018;
|  | Renewable energy |  |  | Efficient natural gas |  |  | Electric transmission lines |  |  | Water |  |  | Balance as of September 30, 2018 |
Assets allocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contracted concessional assets |  |  | 7,058,009 |  |  |  | 591,666 |  |  |  | 869,682 |  |  |  | 87,586 |  |  |  | 8,606,943 |
Investments carried under the equity method |  |  | 11,936 |  |  |  | - |  |  |  | - |  |  |  | 42,840 |  |  |  | 54,776 |
Current financial investments |  |  | 15,616 |  |  |  | 133,505 |  |  |  | 72,398 |  |  |  | 14,678 |  |  |  | 236,197 |
Cash and cash equivalents (project companies) |  |  | 569,075 |  |  |  | 16,742 |  |  |  | 13,743 |  |  |  | 9,993 |  |  |  | 609,553 |
Subtotal allocated |  |  | 7,654,636 |  |  |  | 741,913 |  |  |  | 955,823 |  |  |  | 155,097 |  |  |  | 9,507,469 |
Unallocated assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 213,053 |
Other current assets (including cash and cash equivalents at holding company level) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 452,009 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 665,062 |
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,172,531 |
|  | Renewable energy |  |  | Efficient natural gas |  |  | Electric transmission lines |  |  | Water |  |  | Balance as of September 30, 2018 |
|  | ($ in thousands) |
Liabilities allocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term project debt |  |  | 3,977,074 |  |  |  | 547,045 |  |  |  | 659,808 |  |  |  | 30,748 |  |  |  | 5,214,675 |
Grants and other liabilities |  |  | 1,650,795 |  |  |  | 835 |  |  |  | 1,030 |  |  |  | 791 |  |  |  | 1,653,451 |
Subtotal allocated |  |  | 5,627,869 |  |  |  | 547,880 |  |  |  | 660,838 |  |  |  | 31,539 |  |  |  | 6,868,126 |
Unallocated liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term corporate debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 641,785 |
Other non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 597,097 |
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 172,292 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,411,174 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8,279,300 |
Equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,893,231 |
Total liabilities and equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,304,405 |
Total liabilities and equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,172,531 |
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 nine-month periods ended September 30, 2018 and 2017 are as follows:
|  | For the nine-month period ended September 30, |
Depreciation, amortization and impairment by geography |  | 2018 |  |  | 2017 |
|  | ($ in thousands) |
North America |  |  | (95,713 | ) |  |  | (97,076 | )
South America |  |  | (30,806 | ) |  |  | (30,558 | )
EMEA |  |  | (117,280 | ) |  |  | (108,797 | )
Total |  |  | (243,799 | ) |  |  | (236,431 | )
|  | For the nine-month period ended September 30, |
Depreciation, amortization and impairment by business sector |  | 2018 |  |  | 2017 |
|  | ($ in thousands) |
Renewable energy |  |  | (213,296 | ) |  |  | (215,059 | )
Electric transmission lines |  |  | (21,070 | ) |  |  | (21,372 | )
Efficient natural gas |  |  | (9,433 | ) |  |  | - |
Total |  |  | (243,799 | ) |  |  | (236,431 | )

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