| Financial instruments by category |
Note 8.- Financial instruments by category
Financial instruments, in addition to financial assets included within Contracted concessional assets disclosed in Note 6, are primarily deposits,
derivatives, trade and other receivables and loans. Financial instruments by category (current and non-current), reconciled with the statement of financial position as of December 31, 2021 and 2020 are as follows:
| |
|
Notes
|
|
|
Amortized cost
|
|
|
Fair value
through other
comprehensive
income
|
|
|
Fair value
through
profit or loss
|
|
|
Balance as of
December 31,
2021
|
|
|
Derivative assets
|
|
|
9
|
|
|
|
-
|
|
|
|
-
|
|
|
|
12,960
|
|
|
|
12,960
|
|
|
Investment in Ten West Link
|
|
|
|
|
|
|
-
|
|
|
|
14,459
|
|
|
|
-
|
|
|
|
14,459
|
|
|
Financial assets under IFRIC 12 (short-term portion)
|
|
|
|
|
|
|
188,912
|
|
|
|
-
|
|
|
|
-
|
|
|
|
188,912
|
|
|
Trade and other receivables
|
|
|
11
|
|
|
|
307,143
|
|
|
|
-
|
|
|
|
-
|
|
|
|
307,143
|
|
|
Cash and cash equivalents
|
|
|
12
|
|
|
|
622,689
|
|
|
|
-
|
|
|
|
-
|
|
|
|
622,689
|
|
|
Other financial investments
|
|
|
|
|
|
|
87,657
|
|
|
|
-
|
|
|
|
-
|
|
|
|
87,657
|
|
|
Total financial assets
|
|
|
|
|
|
|
1,206,401
|
|
|
|
14,459
|
|
|
|
12,960
|
|
|
|
1,233,820
|
|
|
Corporate debt
|
|
|
14
|
|
|
|
1,023,071
|
|
|
|
-
|
|
|
|
-
|
|
|
|
1,023,071
|
|
|
Project debt
|
|
|
15
|
|
|
|
5,036,193
|
|
|
|
-
|
|
|
|
-
|
|
|
|
5,036,193
|
|
|
Trade and other current liabilities
|
|
|
17
|
|
|
|
113,907
|
|
|
|
-
|
|
|
|
-
|
|
|
|
113,907
|
|
|
Derivative liabilities
|
|
|
9
|
|
|
|
-
|
|
|
|
-
|
|
|
|
223,453
|
|
|
|
223,453
|
|
|
Total financial liabilities
|
|
|
|
|
|
|
6,173,171
|
|
|
|
-
|
|
|
|
223,453
|
|
|
|
6,396,624
|
|
| |
|
Notes
|
|
|
Amortized cost
|
|
|
Fair value
through other
comprehensive
income
|
|
|
Fair value
through
profit or loss
|
|
|
Balance as of
December 31,
2020
|
|
|
Derivative assets
|
|
|
9
|
|
|
|
-
|
|
|
|
-
|
|
|
|
1,559
|
|
|
|
1,559
|
|
|
Investment in Ten West Link
|
|
|
|
|
|
|
-
|
|
|
|
12,896
|
|
|
|
-
|
|
|
|
12,896
|
|
|
Investment in Rioglass
|
|
|
|
|
|
|
-
|
|
|
|
-
|
|
|
|
2,687
|
|
|
|
2,687
|
|
|
Financial assets under IFRIC 12 (short-term portion)
|
|
|
|
|
|
|
178,198
|
|
|
|
-
|
|
|
|
-
|
|
|
|
178,198
|
|
|
Trade and other receivables
|
|
|
11
|
|
|
|
331,735
|
|
|
|
-
|
|
|
|
-
|
|
|
|
331,735
|
|
|
Cash and cash equivalents
|
|
|
12
|
|
|
|
868,501
|
|
|
|
-
|
|
|
|
-
|
|
|
|
868,501
|
|
|
Other financial investments
|
|
|
|
|
|
|
94,497
|
|
|
|
-
|
|
|
|
-
|
|
|
|
94,497
|
|
|
Total financial assets
|
|
|
|
|
|
|
1,472,931
|
|
|
|
12,896
|
|
|
|
4,246
|
|
|
|
1,490,073
|
|
|
Corporate debt
|
|
|
14
|
|
|
|
993,725
|
|
|
|
-
|
|
|
|
-
|
|
|
|
993,725
|
|
|
Project debt
|
|
|
15
|
|
|
|
5,237,614
|
|
|
|
-
|
|
|
|
-
|
|
|
|
5,237,614
|
|
|
Related parties – non-current
|
|
|
10
|
|
|
|
6,810
|
|
|
|
-
|
|
|
|
-
|
|
|
|
6,810
|
|
|
Trade and other current liabilities
|
|
|
17
|
|
|
|
92,557
|
|
|
|
-
|
|
|
|
-
|
|
|
|
92,557
|
|
|
Derivative liabilities
|
|
|
9
|
|
|
|
-
|
|
|
|
-
|
|
|
|
328,184
|
|
|
|
328,184
|
|
|
Total financial liabilities
|
|
|
|
|
|
|
6,330,707
|
|
|
|
-
|
|
|
|
328,184
|
|
|
|
6,658,891
|
|
Other financial investments as of December 31, 2021 and as of December 31, 2020 include among others, a loan to Monterrey (Note 7) and restricted
cash for repairs or scheduled major maintenance work.
Investment in Ten West Link is a 12.5%
interest in a 114-mile transmission line in the U.S., currently under development.
The investment in Rioglass corresponded to a 15.12%
equity interest as of December 31, 2020. The Company gained control over the business in January 2021, which is fully consolidated since then in these Consolidated Financial Statements as of December 31, 2021 (Note 5).
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