v3.21.1

Business combinations and assets held for sale (Tables) | 3 Months Ended
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Mar. 31, 2021
Business combinations and assets held for sale [Abstract] |
Amount of assets and liabilities consolidated at the effective acquisition date | The amount of assets and liabilities consolidated at the effective acquisition date is shown in the following table:
|  | Business combinations for the three-month period ended March 31, 2021 |
|  | ($ in thousands) |
Concessional assets |  |  | 35,095 |
Deferred tax asset |  |  | 4,221 |
Cash & cash equivalents |  |  | 2,250 |
Assets held for sale (*) |  |  | 95,036 |
Other current assets |  |  | 728 |
Non-current Project debt |  |  | (24,380 | )
Current Project debt |  |  | (687 | )
Liabilities directly associated with the assets held for sale (*) |  |  | (74,880 | )
Other current and non-current liabilities |  |  | (4,478 | )
Non-controlling interests |  |  | (8,287 | )
Total net assets acquired at fair value |  |  | 24,618 |
Asset acquisition – purchase price paid |  |  | (16,680 | )
Fair value of previously held 15% stake in Rioglass |  |  | (3,048 | )
Liability for the Put option held by the seller of Rioglass |  |  | (4,890 | )
Net result of business combinations |  |  | - |
(*) The net assets of Rioglass are presented as Assets held for sale at acquisition date (see below). The amount of assets and liabilities consolidated at the effective acquisition date is shown in the following table:
|  | Business combinations for the year-ended December 31, 2020 |
|  | ($ in thousands) |
Contracted concessional assets |  |  | 170,769 |
Other non-current assets |  |  | 356 |
Cash & cash equivalents |  |  | 17,646 |
Other current assets |  |  | 31,243 |
Non-current Project debt |  |  | (149,585 | )
Current Project debt |  |  | (8,680 | )
Other current and non-current liabilities |  |  | (13,831 | )
Non-controlling interests |  |  | (25,308 | )
Total net assets acquired at fair value |  |  | 22,610 |
Asset acquisition - purchase price |  |  | (22,610 | )
Net result of business combinations |  |  | - |
Assets held for sale | The amounts of Assets held for as of March 31, 2021 and December 31, 2020 fully relate to Rioglass, and are as follows:
|  | Balance as of March 31, |  |  | Balance as of December 31, |
|  | 2021 |  |  | 2020 |
|  | ($ in thousands) |
Assets held for sale |  |  | 92,089 |  |  |  | - |
Liabilities directly associated with the assets held for sale |  |  | 72,172 |  |  |  | - |
Total Assets held for sale, net |  |  | 19,917 |  |  |  | - |

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