v3.24.0.1

Contracted concessional, PP&E and other intangible assets (Tables) | 12 Months Ended
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Dec. 31, 2023
Contracted concessional, PP&E and other intangible assets [Abstract] |
Movements of contracted concessional, PP&E and other intangible assets | The following table shows the movements of assets included in the heading “Contracted Concessional, PP&E and other intangible assets” for 2023:
|  | Financial assets under IFRIC 12 |  |  | Financial assets under IFRS 16 (Lessor) |  |  | Intangible assets under IFRIC 12 |  |  | Right of use assets under IFRS 16 (Lessee) and intangible assets under IAS 38 |  |  | Property, plant and equipment under IAS 16 |  |  |  |
Cost |  |  |  | Land |  |  | Technical installations |  |  | Total assets |
Total as of January 1, 2023 |  |  | 818,170 |  |  |  | 2,787 |  |  |  | 8,845,151 |  |  |  | 120,308 |  |  |  | 137,767 |  |  |  | 938,799 |  |  |  | 10,862,982 |
Additions |  |  | - |  |  |  | - |  |  |  | 27,531 |  |  |  | 4,409 |  |  |  | 62 |  |  |  | 50,805 |  |  |  | 82,807 |
Subtractions |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (644 | ) |  |  | - |  |  |  | (5,487 | ) |  |  | (6,131 | )
Business combinations (Note 5) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,486 |  |  |  | - |  |  |  | 1,565 |  |  |  | 6,051 |
Currency translation differences |  |  | 5,025 |  |  |  | (132 | ) |  |  | 84,060 |  |  |  | 4,756 |  |  |  | 1,515 |  |  |  | 19,847 |  |  |  | 115,071 |
Reclassification and other movements |  |  | (38,016 | ) |  |  | - |  |  |  | 348 |  |  |  | 17,632 |  |  |  | - |  |  |  | (11,537 | ) |  |  | (31,573 | )
Total cost, as of December 31, 2023 |  |  | 785,179 |  |  |  | 2,655 |  |  |  | 8,957,090 |  |  |  | 150,947 |  |  |  | 139,344 |  |  |  | 993,992 |  |  |  | 11,029,207 |
Depreciation, amortization and impairment |  | Financial assets under IFRIC 12 |  |  | Financial assets under IFRS 16 (Lessor) |  |  | Intangible assets under IFRIC 12 |  |  | Right of use assets under IFRS 16 (Lessee) and intangible assets under IAS 38 |  |  | Property, plant and equipment under IAS 16 |  |  |  |
|  |  |  |  |  |  |  |  | Land |  |  | Technical installations |  |  | Total assets |
Total as of January 1, 2023 |  |  | (69,557 | ) |  |  | - |  |  |  | (3,088,778 | ) |  |  | (26,783 | ) |  |  | - |  |  |  | (194,605 | ) |  |  | (3,379,723 | )
Additions |  |  | - |  |  |  | - |  |  |  | (358,602 | ) |  |  | (11,869 | ) |  |  | - |  |  |  | (41,924 | ) |  |  | (412,395 | )
Impairment charges |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (16,079 | ) |  |  | (16,079 | )
Reversal of impairment |  |  | 13,378 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 13,378 |
Currency translation differences |  |  | (199 | ) |  |  | - |  |  |  | (32,084 | ) |  |  | (533 | ) |  |  | - |  |  |  | (4,511 | ) |  |  | (37,327 | )
Reclassification and other movements |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 372 |  |  |  | - |  |  |  | 6,834 |  |  |  | 7,206 |
Total depreciation, amortization and impairment, as of December 31, 2023 |  |  | (56,378 | ) |  |  | - |  |  |  | (3,479,464 | ) |  |  | (38,813 | ) |  |  | - |  |  |  | (250,285 | ) |  |  | (3,824,940 | )
Total net book value, as of December 31, 2023 |  |  | 728,801 |  |  |  | 2,655 |  |  |  | 5,477,626 |  |  |  | 112,134 |  |  |  | 139,344 |  |  |  | 743,707 |  |  |  | 7,204,267 |
The following table shows the movements of assets included in the heading “Contracted Concessional, PP&E and other intangible assets” for 2022:
|  | Financial assets under IFRIC 12 |  |  | Financial assets under IFRS 16 (Lessor) |  |  | Intangible assets under IFRIC 12 |  |  | Right of use assets under IFRS 16 (Lessee) and intangible assets under IAS 38 |  |  | Property, plant and equipment under IAS 16 |  |  |  |
Cost |  |  |  |  |  |  |  |  |  | Land |  |  | Technical installations |  |  | Total assets |
Total as of January 1, 2022 |  |  | 874,525 |  |  |  | 2,843 |  |  |  | 9,068,646 |  |  |  | 100,109 |  |  |  | 137,037 |  |  |  | 835,975 |  |  |  | 11,019,135 |
Additions |  |  | - |  |  |  | - |  |  |  | 32,941 |  |  |  | 5,637 |  |  |  | 3,532 |  |  |  | 75,182 |  |  |  | 117,292 |
Subtractions |  |  | - |  |  |  | (57 | ) |  |  | (499 | ) |  |  | (1,510 | ) |  |  | - |  |  |  | (8,495 | ) |  |  | (10,561 | )
Business combinations (Note 5) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16,993 |  |  |  | - |  |  |  | 58,002 |  |  |  | 74,995 |
Currency translation differences |  |  | 1,760 |  |  |  | 1 |  |  |  | (258,735 | ) |  |  | (4,446 | ) |  |  | (2,802 | ) |  |  | (21,090 | ) |  |  | (285,312 | )
Reclassification and other movements |  |  | (58,115 | ) |  |  | - |  |  |  | 2,798 |  |  |  | 3,525 |  |  |  | - |  |  |  | (775 | ) |  |  | (52,567 | )
Total cost, as of December 31, 2022 |  |  | 818,170 |  |  |  | 2,787 |  |  |  | 8,845,151 |  |  |  | 120,308 |  |  |  | 137,767 |  |  |  | 938,799 |  |  |  | 10,862,982 |
|  | Financial assets under IFRIC 12 |  |  | Financial assets under IFRS 16 (Lessor) |  |  | Intangible assets under IFRIC 12 |  |  | Right of use assets under IFRS 16 (Lessee) and intangible assets under IAS 38 |  |  | Property, plant and equipment under IAS 16 |  |  |  |
Depreciation, amortization and impairment |  |  |  |  |  |  |  |  |  | Land |  |  | Technical installations |  |  | Total assets |
Total as of January 1, 2022 |  |  | (62,889 | ) |  |  | - |  |  |  | (2,769,345 | ) |  |  | (21,578 | ) |  |  | - |  |  |  | (143,755 | ) |  |  | (2,997,567 | )
Additions |  |  | (6,560 | ) |  |  | - |  |  |  | (357,401 | ) |  |  | (6,865 | ) |  |  | - |  |  |  | (43,414 | ) |  |  | (414,240 | )
Impairment charges |  |  |  |  |  |  |  |  |  |  | (41,238 | ) |  |  | - |  |  |  | - |  |  |  | (20,446 | ) |  |  | (61,684 | )
Reversal of impairment |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 859 |  |  |  | - |  |  |  | 7,643 |  |  |  | 8,502 |
Currency translation differences |  |  | (108 | ) |  |  | - |  |  |  | 79,206 |  |  |  | 801 |  |  |  | - |  |  |  | 5,367 |  |  |  | 85,266 |
Total depreciation, amortization and impairment, as of December 31, 2022 |  |  | (69,557 | ) |  |  | - |  |  |  | (3,088,778 | ) |  |  | (26,783 | ) |  |  | - |  |  |  | (194,605 | ) |  |  | (3,379,723 | )
Total net book value, as of December 31, 2022 |  |  | 748,613 |  |  |  | 2,787 |  |  |  | 5,756,373 |  |  |  | 93,525 |  |  |  | 137,767 |  |  |  | 744,194 |  |  |  | 7,483,259 |

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