| Movements of contracted concessional assets |
The detail of contracted concessional assets included in the
heading ‘Contracted concessional assets’ as of September 30, 2022 and December 31, 2021 is as follows:
| |
|
Financial
assets under
IFRIC 12
|
|
|
Financial
assets under
IFRS 16
|
|
|
Intangible
assets under
IFRIC 12
|
|
|
Intangible
assets under
IFRS 16
(Lessee)
|
|
|
Property,
plant and equipment under
IAS 16 and
other
intangible
assets under
IAS 38
|
|
|
Balance as of
September 30,
2022
|
|
| |
|
($ in thousands)
|
|
|
Contracted concessional assets cost
|
|
|
829,083
|
|
|
|
2,808
|
|
|
|
8,622,516
|
|
|
|
85,932
|
|
|
|
952,393
|
|
|
|
10,492,732
|
|
|
Amortization and impairment
|
|
|
(89,999
|
)
|
|
|
-
|
|
|
|
(2,883,265
|
)
|
|
|
(16,061
|
)
|
|
|
(164,958
|
)
|
|
|
(3,154,283
|
)
|
|
Total
|
|
|
739,084
|
|
|
|
2,808
|
|
|
|
5,739,251
|
|
|
|
69,871
|
|
|
|
787,435
|
|
|
|
7,338,449
|
|
| |
|
Financial
assets under
IFRIC 12
|
|
|
Financial
assets under
IFRS 16
|
|
|
Intangible
assets under
IFRIC 12
|
|
|
Intangible
assets under
IFRS 16
(Lessee)
|
|
|
Property,
plant and equipment under
IAS 16 and
other
intangible
assets under
IAS 38
|
|
|
Balance as of December 31,
2021
|
|
| |
|
($ in thousands)
|
|
|
Contracted concessional assets cost
|
|
|
874,525
|
|
|
|
2,843
|
|
|
|
9,202,539
|
|
|
|
82,818
|
|
|
|
856,410
|
|
|
|
11,019,135
|
|
|
Amortization and impairment
|
|
|
(62,889
|
)
|
|
|
-
|
|
|
|
(2,769,345
|
)
|
|
|
(14,105
|
)
|
|
|
(151,228
|
)
|
|
|
(2,997,567
|
)
|
|
Total
|
|
|
811,636
|
|
|
|
2,843
|
|
|
|
6,433,194
|
|
|
|
68,713
|
|
|
|
705,182
|
|
|
|
8,021,568
|
|
|