Financial information by segment (Tables)

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

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 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

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	)