Financial instruments by category

12 Months Ended

Dec. 31, 2022

Financial instruments by category [Abstract]

Note 8.- Financial instruments by category

Financial instruments, in addition to financial assets included within Contracted concessional, PP&E and other intangible 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, 2022 and 2021 are as follows:

	Notes		Amortized cost		Fair value through other comprehensive income		Fair value through profit or loss		Balance as of December 31, 2022
Derivative assets		9		-		-		97,381		97,381
Investment in Ten West Link				-		15,959		-		15,959
Financial assets under IFRIC 12 (short-term portion) (*)				186,841		-		-		186,841
Trade and other receivables		11		200,334		-		-		200,334
Cash and cash equivalents		12		600,990		-		-		600,990
Other financial assets				71,949		-		-		71,949
Total financial assets				1,060,114		15,959		97,381		1,173,454

Corporate debt (**)		14		1,017,200		-		-		1,017,200
Project debt (**)		15		4,553,052		-		-		4,553,052
Trade and other current liabilities		17		140,230		-		-		140,230
Derivative liabilities		9		-		-		16,847		16,847
Total financial liabilities				5,710,482		-		16,847		5,727,329

	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 assets				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

(*) The long-term portion of Financial assets under IFRIC 12 is included within the line Contracted concessional, PP&E and other intangible assets (Note 6).

(**) The percentage of Corporate and Project debt at fixed interest or hedged is 96% and 92% respectively as of December 31, 2022 (99% and 92% respectively as of December 31, 2021).

Other financial assets as of December 31, 2022 and as of December 31, 2021 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 construction.