v3.10.0.1

Basis of preparation (Tables) | 9 Months Ended
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Sep. 30, 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).

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- Definition The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2018-01-01 -Paragraph 30 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=8&date=2018-03-01&anchor=para_30_b&doctype=Standard -URIDate 2018-03-16 + Details
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