v3.10.0.1

Significant accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Significant accounting policies [Abstract] |
Summary of adjustments arising from application of IFRS 9 and IFRS 16 | 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 January 1, 2018 |
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 contracted concessional assets recorded as financial assets for an amount before provision of $936,004 thousand as of December 31, 2017 (see Note 6).
Discount rates and growth rates used to calculated recoverable amount for CGUs by segment | Accordingly, the following table provides a summary of the discount rates used (WACC) and growth rates to calculate the recoverable amount for CGUs with the operating segment to which it pertains:
Operating segment |  | Discount rate |  |  | Growth rate |
EMEA |  |  | 4% - 6 | % |  |  | 0 | %
North America |  |  | 5% - 6 | % |  |  | 0 | %
South America |  |  | 5% - 7 | % |  |  | 0 | %

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