v3.23.3

Business combinations (Tables) | 9 Months Ended
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Sep. 30, 2023
Business combinations [Abstract] |
Fair value of assets and liabilities consolidated at the effective acquisition date | The fair value of assets and liabilities consolidated at the effective acquisition date is shown in the following table:
|  | Business combinations for the nine-month period ended September 30, 2023 |
Property, plant and equipment under IAS 16 |  |  | 1,565 |
Intangible assets under IAS 38 |  |  | 5,645 |
Inventories |  |  | 1,646 |
Other current and non-current liabilities |  |  | (6,653 | )
Total net assets acquired at fair value |  |  | 2,203 |
Asset acquisition – purchase price |  |  | (2,203 | )
Net result of business combinations |  |  | - |
The fair value of assets and liabilities consolidated at the effective acquisition date is shown in aggregate on the basis that they are individually not significant in the following table:
|  | Business combinations for the year ended December 31, 2022 |
Property, plant and equipment under IAS 16 |  |  | 55,135 |
Rights of use under IFRS 16 (lessee) or intangible assets under IAS 38 |  |  | 26,794 |
Cash and cash equivalents |  |  | 1,057 |
Other current assets |  |  | 8,283 |
Non-current Project debt |  |  | (1,301 | )
Current Project debt |  |  | (148 | )
Other current and non-current liabilities |  |  | (25,853 | )
Non-controlling interests |  |  | (14,300 | )
Total net assets acquired at fair value |  |  | 49,667 |
Asset acquisition – purchase price |  |  | (49,667 | )
Net result of business combinations |  |  | - |

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- Definition The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph l -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_l&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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