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		-