| Movements of contracted concessional assets |
| a) | The following table shows the movements of assets included in the heading “Contracted Concessional assets” for 2020: |
Cost | | Financial assets under IFRIC 12 | | | Financial assets under IFRS 16 (Lessor) | | | Intangible assets under IFRIC 12 | | | Intangible assets under IFRS 16 (Lessee) | | | Other intangible assets | | | Property, plant and equipment | | | Total assets | | Total as of January 1, 2020 | | | 872,945 | | | | 3,459 | | | | 9,183,011 | | | | 60,618 | | | | 12,927 | | | | 251,637 | | | | 10,384,597 | | Additions | | | - | | | | - | | | | 29,213 | | | | 1,832 | | | | 557 | | | | 3,753 | | | | 35,355 | | Subtractions | | | - | | | | - | | | | (71,706 | ) | | | (954 | ) | | | - | | | | (223 | ) | | | (72,883 | ) | Business combinations (Note 5) | | | 102,560 | | | | - | | | | - | | | | 385 | | | | - | | | | 63,916 | | | | 166,861 | | Translation differences | | | (8,166 | ) | | | (163 | ) | | | 326,791 | | | | 4,349 | | | | 317 | | | | 17,836 | | | | 340,964 | | Reclassification and other movements | | | (30,502 | ) | | | (355 | ) | | | - | | | | - | | | | - | | | | - | | | | (30,857 | ) | Total cost | | | 936,837 | | | | 2,941 | | | | 9,467,309 | | | | 66,230 | | | | 13,801 | | | | 336,919 | | | | 10,824,037 | |
Depreciation, amortization and impairment | | Financial assets under IFRIC 12 | | | Financial assets under IFRS 16 (Lessor) | | | Intangible assets under IFRIC 12 | | | Intangible assets under IFRS 16 (Lessee) | | | Other intangible assets | | | Property, plant and equipment | | | Total assets | | Total as of January 1, 2020 | | | (57,258 | ) | | | - | | | | (2,055,946 | ) | | | (6,585 | ) | | | (3,653 | ) | | | (100,026 | ) | | | (2,223,468 | ) | Additions | | | (27,111 | ) | | | - | | | | (338,393 | ) | | | (3,527 | ) | | | (2,219 | ) | | | (13,739 | ) | | | (384,989 | ) | Subtractions | | | - | | | | - | | | | 17,571 | | | | 634 | | | | - | | | | 49 | | | | 18,253 | | Reversal of impairment | | | - | | | | - | | | | 18,787 | | | | - | | | | - | | | | - | | | | 18,787 | | Business combinations (Note 5) | | | (3,797 | ) | | | - | | | | - | | | | - | | | | - | | | | - | | | | (3,797 | ) | Translation differences | | | 476 | | | | - | | | | (84,538 | ) | | | (581 | ) | | | (238 | ) | | | (8,524 | ) | | | (93,405 | ) | Total depreciation, amortization and impairment | | | (87,689 | ) | | | - | | | | (2,442,520 | ) | | | (10,060 | ) | | | (6,111 | ) | | | (122,239 | ) | | | (2,668,619 | ) |
| b) | The following table shows the movements of assets included in the heading “Contracted Concessional assets” for 2019: |
Cost | | Financial assets under IFRIC 12 | | | Financial assets under IFRS 16 (Lessor) | | | Intangible assets under IFRIC 12 | | | Intangible assets under IFRS 16 (Lessee) | | | Other intangible assets | | | Property, plant and equipment | | | Total assets | | Total as of January 1, 2019 | | | 902,508 | | | | 4,068 | | | | 9,265,742 | | | | 60,808 | | | | 4,008 | | | | 238,694 | | | | 10,475,828 | | Additions | | | - | | | | - | | | | 91 | | | | - | | | | 454 | | | | 886 | | | | 1,431 | | Subtractions | | | - | | | | - | | | | (22,391 | ) | | | (347 | ) | | | (15 | ) | | | (119 | ) | | | (22,872 | ) | Business combinations (Note 5) | | | - | | | | - | | | | 2,067 | | | | - | | | | 8,548 | | | | 18,123 | | | | 28,738 | | Translation differences | | | (1,049 | ) | | | (295 | ) | | | (62,498 | ) | | | 157 | | | | (68 | ) | | | (5,947 | ) | | | (69,700 | ) | Reclassification and other movements | | | (28,514 | ) | | | (314 | ) | | | - | | | | - | | | | - | | | | - | | | | (28,828 | ) | Total cost | | | 872,945 | | | | 3,459 | | | | 9,183,011 | | | | 60,618 | | | | 12,927 | | | | 251,637 | | | | 10,384,597 | |
Depreciation, amortization and impairment | | Financial assets under IFRIC 12 | | | Financial assets under IFRS 16 (Lessor) | | | Intangible assets under
IFRIC 12 | | | Intangible assets under IFRS 16 (Lessee) | | | Other intangible assets | | | Property, plant and equipment | | | Total assets | | Total as of January 1, 2019 | | | (63,285 | ) | | | - | | | | (1,766,179 | ) | | | (3,341 | ) | | | (2,157 | ) | | | (91,684 | ) | | | (1,926,646 | ) | Additions | | | - | | | | - | | | | (305,702 | ) | | | (3,294 | ) | | | (1,523 | ) | | | (10,147 | ) | | | (320,666 | ) | Subtractions | | | 5,997 | | | | - | | | | 4,205 | | | | - | | | | - | | | | 2 | | | | 10,204 | | Translation differences | | | 30 | | | | - | | | | 11,730 | | | | 50 | | | | 27 | | | | 1,803 | | | | 13,640 | | Total depreciation, amortization and impairment | | | (57,258 | ) | | | - | | | | (2,055,946 | ) | | | (6,585 | ) | | | (3,653 | ) | | | (100,026 | ) | | | (2,223,468 | ) |
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