v3.21.1

Business combinations and assets held for sale, 2021 (Details) $ in Thousands |  |  |  | 3 Months Ended | 12 Months Ended |
--- | --- | --- | --- | --- | --- | ---
Jan. 08, 2021 USD ($) | Jan. 07, 2021 | Jan. 06, 2021 USD ($) MW | Mar. 31, 2021 USD ($) | Dec. 31, 2020 USD ($) | Sep. 30, 2021
Business combinations [Abstract] |  |  |  |  |  |  |
Acquisition, purchase price paid |  | $ 8,400 |  |  |  |  |
Assets and Liabilities Acquisition [Abstract] |  |  |  |  |  |  |
Concessional assets |  |  |  |  | $ 35,000 |  |
Revenue contributed by the acquisitions |  |  |  |  | 1,400 |  |
Amount of profit after tax |  |  |  |  | 900 |  |
Assets held for sale [Abstract] |  |  |  |  |  |  |
Assets held for sale |  |  |  |  | 92,089 | $ 0 |
Liabilities directly associated with the assets held for sale |  |  |  |  | 72,172 | 0 |
Profit after tax of discontinued operations, acquisition date |  |  |  |  | 500 |  |
Chile PV2 [Member] | Renewable Energy [Member] |  |  |  |  |  |  |
Business combinations [Abstract] |  |  |  |  |  |  |
Gross capacity | MW |  |  |  | 40 |  |  |
Payment to acquire equity investment |  |  |  | $ 5,000 |  |  |
Percentage of non-controlling interests |  |  |  | 65.00% |  |  |
Asset Acquisition [Member] |  |  |  |  |  |  |
Assets and Liabilities Acquisition [Abstract] |  |  |  |  |  |  |
Concessional assets |  |  |  |  | 35,095 | 170,769 |
Deferred tax assets |  |  |  |  | 4,221 |  |
Cash & cash equivalents |  |  |  |  | 2,250 | 17,646 |
Assets held for sale | [1] |  |  |  | 95,036 |  |
Other current assets |  |  |  |  | 728 | 31,243 |
Non-current project debt |  |  |  |  | (24,380) | (149,585) |
Current project debt |  |  |  |  | (687) | (8,680) |
Liabilities directly associated with the assets held for sale | [1] |  |  |  | (74,880) |  |
Other current and non-current liabilities |  |  |  |  | (4,478) | (13,831) |
Non-controlling interests |  |  |  |  | (8,287) | (25,308) |
Total net assets acquired at fair value |  |  |  |  | 24,618 | 22,610 |
Asset acquisition - purchase price |  |  |  |  | (16,680) | (22,610) |
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 |  |  |  |  | 0 | 0 |
Revenue contributed by the acquisitions |  |  |  |  |  | 22,500 |
Amount of profit after tax |  |  |  |  |  | 6,300 |
Rioglass [Member] |  |  |  |  |  |  |
Business combinations [Abstract] |  |  |  |  |  |  |
Percentage interest acquired |  | 42.50% |  |  |  |  |
Ownership interest |  | 57.50% | 15.00% |  |  |  |
Acquisition, purchase price paid |  | $ 8,400 |  |  |  |  |
Additional consideration paid |  | $ 3,600 |  |  |  |  |
Financial instrument, liability |  |  |  |  | 5,000 |  |
Assets held for sale [Abstract] |  |  |  |  |  |  |
Assets held for sale |  |  |  |  | 92,089 | 0 |
Liabilities directly associated with the assets held for sale |  |  |  |  | 72,172 | 0 |
Total Assets held for sale, net |  |  |  |  | $ 19,917 | $ 0 |
Rioglass [Member] | Plan [Member] |  |  |  |  |  |  |
Business combinations [Abstract] |  |  |  |  |  |  |
Percentage interest acquired |  |  |  |  |  |  | 42.50%
Sale of ownership, percentage |  |  |  |  |  |  | 42.50%
[1] | (*) The net assets of Rioglass are presented as Assets held for sale at acquisition date (see below).

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- Definition The amount of current project debt issued at the project level under project finance recognized as of the acquisition date. + References No definition available. + Details
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- Definition The amount of fair value of previously held stake, acquisition date. + References No definition available. + Details
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- Definition The amount of liabilities included in disposal groups classified as held for sale recognized as of the acquisition date.. + References No definition available. + Details
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- Definition The amount is accounted for by the Company as a liability + References No definition available. + Details
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- Definition The non-current portion of non-current project debt issued at the project level under project finance recognized as of the acquisition date. + References No definition available. + Details
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- Definition The amount recognised as of the acquisition date for other current and non-current liabilities assumed in a business combination. + References No definition available. + Details
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- Definition Refers to amount after tax of the discontinued operations included in these consolidated condensed interim financial statements since acquisition date amount to a profit and have been presented separately within a single line of the profit and loss statement. + References No definition available. + Details
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- Definition This element represents sale of ownership stake of the entity to outside interests in percentage. + References No definition available. + Details
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- Definition The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
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- Definition The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 39 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_39&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph B64 -Subparagraph f -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_f_i&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
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- Definition The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph B64 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_g_i&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
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- Definition The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
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- Definition The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
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- Definition The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_55&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2020-01-01 + Details
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- Definition The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2020-01-01 + Details
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- Definition The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2020-01-01 -Paragraph 38 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2020-en-r&anchor=para_38&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph p -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_p&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph B64 -Subparagraph o -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_o_i&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
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- Definition The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph j -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_j&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph B64 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_c&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
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- Definition The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph B64 -Subparagraph q -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_q_i&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
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- Definition The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2020-01-01 + Details
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- Definition The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2020-01-01 -Paragraph 17 -Subparagraph b -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2020-en-r&anchor=para_17_b_iii&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2020-01-01 -Paragraph 16 -Subparagraph b -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2020-en-r&anchor=para_16_b_iii&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph 19B -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_19B_c&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_16&doctype=Standard -URIDate 2020-01-01 + Details
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