v3.22.4

Business combinations, 2022 (Details) $ in Thousands |  |  |  | 12 Months Ended |
--- | --- | --- | --- | --- | ---
Sep. 02, 2022 USD ($) MW | Apr. 04, 2022 USD ($) MW | Jan. 17, 2022 USD ($) Substation MW | Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($)
Business combinations [Abstract] |  |  |  |  |  |
Investments accounted for using equity method |  |  |  | $ 260,031 | $ 294,581 | $ 116,614
Fair Value of Assets and Liabilities Acquisition [Abstract] |  |  |  |  |  |
Property, plant and equipment under IAS 16 (Note 6) |  |  |  | 542,000 | 520,579 |
Rights of use under IFRS 16 (Lessee) or intangible assets under IAS 38 (Note 6) |  |  |  |  | 22,149 |
Cash & cash equivalents |  |  |  |  | 21,012 |
Other current assets |  |  |  |  | 61,010 |
Non-current Project debt (Note 15) |  |  |  |  | (288,352) |
Current Project debt (Note 15) |  |  |  |  | (38,781) |
Other current and non-current liabilities |  |  |  |  | (87,881) |
Non-controlling interests |  |  |  |  | (8,287) |
Total net assets acquired at fair value |  |  |  |  | 213,916 |
Asset acquisition - purchase price paid |  |  |  |  | (210,868) |
Net result of business combinations |  |  |  |  | 0 |
Revenue contributed by the acquisitions |  |  |  |  | 163,500 |
Amount of profit after tax |  |  |  |  | 800 |
Additional revenue amount |  |  |  |  | 17,700 |
Additional amount of profit after tax |  |  |  |  | $ 3,300 |
Asset Acquisition [Member] |  |  |  |  |  |
Fair Value of Assets and Liabilities Acquisition [Abstract] |  |  |  |  |  |
Property, plant and equipment under IAS 16 (Note 6) |  |  |  | 58,002 |  |
Rights of use under IFRS 16 (Lessee) or intangible assets under IAS 38 (Note 6) |  |  |  | 16,993 |  |
Cash & cash equivalents |  |  |  | 1,057 |  |
Other current assets |  |  |  | 8,283 |  |
Non-current Project debt (Note 15) |  |  |  | (1,301) |  |
Current Project debt (Note 15) |  |  |  | (148) |  |
Other current and non-current liabilities |  |  |  | (18,919) |  |
Non-controlling interests |  |  |  | (14,300) |  |
Total net assets acquired at fair value |  |  |  | 49,667 |  |
Asset acquisition - purchase price paid |  |  |  | (49,667) |  |
Net result of business combinations |  |  |  | 0 |  |
Revenue contributed by the acquisitions |  |  |  | 6,200 |  |
Amount of profit after tax |  |  |  | 1,700 |  |
Additional revenue amount |  |  |  | 4,800 |  |
Additional amount of profit after tax |  |  |  | 1,700 |  |
Chile TL4 [Member] |  |  |  |  |  |
Business combinations [Abstract] |  |  |  |  |  |
Installed capacity | MW |  |  | 63 |  |  |
Number of substations | Substation |  |  | 2 |  |  |
Investments accounted for using equity method |  |  | $ 38,400 | $ 8,000 |  |
Italy PV 4 [Member] |  |  |  |  |  |
Business combinations [Abstract] |  |  |  |  |  |
Installed capacity | MW |  | 3.6 |  |  |  |
Investments accounted for using equity method |  | $ 3,700 |  |  |  |
Chile PV 3 [Member] |  |  |  |  |  |
Business combinations [Abstract] |  |  |  |  |  |
Installed capacity | MW | 73 |  |  |  |  |
Investments accounted for using equity method | $ 7,700 |  |  |  |  |
Percentage of non-controlling interests | 65.00% |  |  |  |  |

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- Definition The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_24_a&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_e&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B16&doctype=Appendix&subtype=B -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph B64 -Subparagraph o -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_o_i&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
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- Definition The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B64 -Subparagraph q -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_q_ii&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
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