v3.22.4

Financial information by segment (Tables) | 12 Months Ended
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Dec. 31, 2022
Financial information by segment [Abstract] |
Revenues and Adjusted EBITDA, assets and liabilities by operating segments and business sectors |
a) | The following tables show Revenues and Adjusted EBITDA by operating segments and business sectors for the years 2022, 2021 and 2020:
|  | Revenue |  |  | Adjusted EBITDA |
|  | For the year ended December 31, |  |  | For the year ended December 31, |
Geography |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2022 |  |  | 2021 |  |  | 2020 |
North America |  |  | 405,047 |  |  |  | 395,775 |  |  |  | 330,921 |  |  |  | 309,988 |  |  |  | 311,803 |  |  |  | 279,365 |
South America |  |  | 166,441 |  |  |  | 154,985 |  |  |  | 151,460 |  |  |  | 126,551 |  |  |  | 119,547 |  |  |  | 120,023 |
EMEA |  |  | 530,541 |  |  |  | 660,989 |  |  |  | 530,879 |  |  |  | 360,561 |  |  |  | 393,038 |  |  |  | 396,735 |
Total |  |  | 1,102,029 |  |  |  | 1,211,749 |  |  |  | 1,013,260 |  |  |  | 797,100 |  |  |  | 824,388 |  |  |  | 796,123 |
|  | Revenue |  |  | Adjusted EBITDA |
|  | For the year ended December 31, |  |  | For the year ended December 31, |
Business sectors |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2022 |  |  | 2021 |  |  | 2020 |
Renewable energy |  |  | 821,377 |  |  |  | 928,525 |  |  |  | 753,089 |  |  |  | 588,016 |  |  |  | 602,583 |  |  |  | 576,285 |
Efficient natural gas & Heat |  |  | 113,591 |  |  |  | 123,692 |  |  |  | 111,030 |  |  |  | 84,560 |  |  |  | 99,935 |  |  |  | 101,006 |
Transmission lines |  |  | 113,273 |  |  |  | 105,680 |  |  |  | 106,042 |  |  |  | 88,010 |  |  |  | 83,635 |  |  |  | 87,272 |
Water |  |  | 53,788 |  |  |  | 53,852 |  |  |  | 43,099 |  |  |  | 36,514 |  |  |  | 38,235 |  |  |  | 31,560 |
Total |  |  | 1,102,029 |  |  |  | 1,211,749 |  |  |  | 1,013,260 |  |  |  | 797,100 |  |  |  | 824,388 |  |  |  | 796,123 |
The reconciliation of segment Adjusted EBITDA with the profit/(loss) attributable to the parent company is as follows:
|  | For the year ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Profit/(loss) attributable to the Company |  |  | (5,443 | ) |  |  | (30,080 | ) |  |  | 11,968 |
Profit attributable to non-controlling interests |  |  | 3,356 |  |  |  | 19,162 |  |  |  | 4,906 |
Income tax expense/(income) |  |  | (9,689 | ) |  |  | 36,220 |  |  |  | 24,877 |
Financial expense, net |  |  | 310,934 |  |  |  | 340,892 |  |  |  | 331,810 |
Depreciation, amortization, and impairment charges |  |  | 473,638 |  |  |  | 439,441 |  |  |  | 408,604 |
Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership) |  |  | 24,304 |  |  |  | 18,753 |  |  |  | 13,958 |
Total segment Adjusted EBITDA |  |  | 797,100 |  |  |  | 824,388 |  |  |  | 796,123 |
Assets and liabilities by geography |
b) | The assets and liabilities by geography and business sector at the end of 2022 and 2021 are as follows:
Assets and liabilities by geography as of December 31, 2022:
|  | North America |  |  | South America |  |  | EMEA |  |  | Balance as of December 31, 2022 |
Assets allocated |  |  |  |  |  |  |  |  |  |  |  |
Contracted concessional, PP&E and other intangible assets |  |  | 3,167,490 |  |  |  | 1,241,879 |  |  |  | 3,073,889 |  |  |  | 7,483,259 |
Investments carried under the equity method |  |  | 210,704 |  |  |  | 4,450 |  |  |  | 44,878 |  |  |  | 260,031 |
Other current financial assets |  |  | 118,385 |  |  |  | 31,136 |  |  |  | 46,373 |  |  |  | 195,893 |
Cash and cash equivalents (project companies) |  |  | 187,568 |  |  |  | 85,697 |  |  |  | 266,557 |  |  |  | 539,822 |
Subtotal allocated |  |  | 3,684,147 |  |  |  | 1,363,162 |  |  |  | 3,431,697 |  |  |  | 8,479,005 |
Unallocated assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 325,893 |
Other current assets (including cash and cash equivalents at holding company level) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 296,013 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 621,906 |
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,100,911 |
|  | North America |  |  | South America |  |  | EMEA |  |  | Balance as of December 31, 2022 |
Liabilities allocated |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term project debt |  |  | 1,713,125 |  |  |  | 841,906 |  |  |  | 1,998,021 |  |  |  | 4,553,052 |
Grants and other liabilities |  |  | 994,874 |  |  |  | 25,031 |  |  |  | 232,608 |  |  |  | 1,252,513 |
Subtotal allocated |  |  | 2,707,999 |  |  |  | 866,937 |  |  |  | 2,230,629 |  |  |  | 5,805,565 |
Unallocated liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term corporate debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,017,200 |
Other non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 313,328 |
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 175,771 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,506,299 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7,311,864 |
Equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,789,047 |
Total liabilities and equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,295,346 |
Total liabilities and equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,100,911 |
Assets and liabilities by geography as of December 31, 2021:
|  | North America |  |  | South America |  |  | EMEA |  |  | Balance as of December 31, 2021 |
Assets allocated |  |  |  |  |  |  |  |  |  |  |  |
Contracted concessional, PP&E and other intangible assets |  |  | 3,355,669 |  |  |  | 1,231,276 |  |  |  | 3,434,623 |  |  |  | 8,021,568 |
Investments carried under the equity method |  |  | 253,221 |  |  |  | - |  |  |  | 41,360 |  |  |  | 294,581 |
Other current financial assets |  |  | 135,224 |  |  |  | 28,155 |  |  |  | 44,000 |  |  |  | 207,379 |
Cash and cash equivalents (project companies) |  |  | 171,744 |  |  |  | 74,149 |  |  |  | 287,655 |  |  |  | 533,548 |
Subtotal allocated |  |  | 3,915,858 |  |  |  | 1,333,580 |  |  |  | 3,807,638 |  |  |  | 9,057,076 |
Unallocated assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 268,876 |
Other current assets (including cash and cash equivalents at holding company level) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 425,978 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 694,854 |
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,751,930 |
|  | North America |  |  | South America |  |  | EMEA |  |  | Balance as of December 31, 2021 |
Liabilities allocated |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term project debt |  |  | 1,792,739 |  |  |  | 887,497 |  |  |  | 2,355,957 |  |  |  | 5,036,193 |
Grants and other liabilities |  |  | 1,051,679 |  |  |  | 14,445 |  |  |  | 197,620 |  |  |  | 1,263,744 |
Subtotal allocated |  |  | 2,844,418 |  |  |  | 901,942 |  |  |  | 2,553,577 |  |  |  | 6,299,937 |
Unallocated liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term corporate debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,023,071 |
Other non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 532,312 |
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 148,005 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,703,388 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8,003,325 |
Equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,748,605 |
Total liabilities and equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,451,993 |
Total liabilities and equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,751,930 |
Assets and liabilities by business sectors | Assets and liabilities by business sectors as of December 31, 2022:
|  | Renewable energy |  |  | Efficient natural gas & Heat |  |  | Transmission lines |  |  | Water |  |  | Balance as of December 31, 2022 |
Assets allocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contracted concessional, PP&E and other intangible assets |  |  | 6,035,091 |  |  |  | 485,431 |  |  |  | 800,067 |  |  |  | 162,670 |  |  |  | 7,483,259 |
Investments carried under the equity method |  |  | 203,420 |  |  |  | 10,034 |  |  |  | 4,450 |  |  |  | 42,128 |  |  |  | 260,031 |
Other current financial assets |  |  | 6,706 |  |  |  | 116,366 |  |  |  | 30,582 |  |  |  | 42,240 |  |  |  | 195,893 |
Cash and cash equivalents (project companies) |  |  | 392,577 |  |  |  | 73,673 |  |  |  | 48,073 |  |  |  | 25,498 |  |  |  | 539,822 |
Subtotal allocated |  |  | 6,637,794 |  |  |  | 685,504 |  |  |  | 883,172 |  |  |  | 272,536 |  |  |  | 8,479,005 |
Unallocated assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 325,893 |
Other current assets (including cash and cash equivalents at holding company level) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 296,013 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 621,906 |
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,100,911 |
|  | Renewable energy |  |  | Efficient natural gas & Heat |  |  | Transmission lines |  |  | Water |  |  | Balance as of December 31, 2022 |
Liabilities allocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term project debt |  |  | 3,442,625 |  |  |  | 440,999 |  |  |  | 582,689 |  |  |  | 86,739 |  |  |  | 4,553,052 |
Grants and other liabilities |  |  | 1,211,878 |  |  |  | 32,138 |  |  |  | 6,040 |  |  |  | 2,457 |  |  |  | 1,252,513 |
Subtotal allocated |  |  | 4,654,503 |  |  |  | 473,137 |  |  |  | 588,729 |  |  |  | 89,196 |  |  |  | 5,805,565 |
Unallocated liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term corporate debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,017,200 |
Other non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 313,328 |
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 175,771 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,506,299 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7,311,864 |
Equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,789,047 |
Total liabilities and equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,295,346 |
Total liabilities and equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,100,911 |
Assets and liabilities by business sectors as of December 31, 2021:
|  | Renewable energy |  |  | Efficient natural gas & Heat |  |  | Transmission lines |  |  | Water |  |  | Balance as of December 31, 2021 |
Assets allocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contracted concessional, PP&E and other intangible assets |  |  | 6,533,408 |  |  |  | 517,247 |  |  |  | 805,987 |  |  |  | 164,926 |  |  |  | 8,021,568 |
Investments carried under the equity method |  |  | 240,302 |  |  |  | 15,358 |  |  |  | - |  |  |  | 38,921 |  |  |  | 294,581 |
Other current financial assets |  |  | 10,761 |  |  |  | 128,461 |  |  |  | 27,813 |  |  |  | 40,344 |  |  |  | 207,379 |
Cash and cash equivalents (project companies) |  |  | 442,213 |  |  |  | 25,392 |  |  |  | 44,574 |  |  |  | 21,369 |  |  |  | 533,548 |
Subtotal allocated |  |  | 7,226,684 |  |  |  | 686,458 |  |  |  | 878,374 |  |  |  | 265,560 |  |  |  | 9,057,076 |
Unallocated assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 268,876 |
Other current assets (including cash and cash equivalents at holding company level) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 425,978 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 694,854 |
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,751,930 |
|  | Renewable energy |  |  | Efficient natural gas & Heat |  |  | Transmission lines |  |  | Water |  |  | Balance as of December 31, 2021 |
Liabilities allocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term project debt |  |  | 3,857,313 |  |  |  | 478,724 |  |  |  | 602,278 |  |  |  | 97,878 |  |  |  | 5,036,193 |
Grants and other liabilities |  |  | 1,244,346 |  |  |  | 11,212 |  |  |  | 5,795 |  |  |  | 2,391 |  |  |  | 1,263,744 |
Subtotal allocated |  |  | 5,101,659 |  |  |  | 489,936 |  |  |  | 608,073 |  |  |  | 100,269 |  |  |  | 6,299,937 |
Unallocated liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term and short-term corporate debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,023,071 |
Other non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 532,312 |
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 148,005 |
Subtotal unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,703,388 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8,003,325 |
Equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,748,605 |
Total liabilities and equity unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,451,993 |
Total liabilities and equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,751,930 |
Depreciation, amortization and impairment charges recognized |
c) | The amount of depreciation, amortization and impairment charges recognized for the years ended December 31, 2022, 2021 and 2020 are as follows:
|  | For the year ended December 31, |
Depreciation, amortization and impairment by geography |  | 2022 |  |  | 2021 |  |  | 2020 |
North America |  |  | (182,159 | ) |  |  | (152,946 | ) |  |  | (197,643 | )
South America |  |  | (80,039 | ) |  |  | (57,214 | ) |  |  | (39,191 | )
EMEA |  |  | (211,440 | ) |  |  | (229,281 | ) |  |  | (171,770 | )
Total |  |  | (473,638 | ) |  |  | (439,441 | ) |  |  | (408,604 | )
|  | For the year ended December 31, |
Depreciation, amortization and impairment by business sectors |  | 2022 |  |  | 2021 |  |  | 2020 |
Renewable energy |  |  | (434,042 | ) |  |  | (432,138 | ) |  |  | (350,785 | )
Efficient natural gas & Heat |  |  | (5,430 | ) |  |  | 23,910 |  |  |  | (26,563 | )
Transmission lines |  |  | (32,466 | ) |  |  | (31,286 | ) |  |  | (30,889 | )
Water |  |  | (1,700 | ) |  |  | 73 |  |  |  | (367 | )
Total |  |  | (473,638 | ) |  |  | (439,441 | ) |  |  | (408,604 | )

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