v3.24.0.1

Investments carried under the equity method (Tables) | 12 Months Ended
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Dec. 31, 2023
Investments carried under the equity method [Abstract] |
Investments in associates and joint ventures | The table below shows the breakdown and the movement of the investments held in associates and joint ventures for 2023 and 2022:
Investments in associates and joint ventures |  | 2023 |  |  | 2022 |
Initial balance |  |  | 260,031 |  |  |  | 294,581 |
Share of profit |  |  | 13,207 |  |  |  | 21,465 |
Distributions |  |  | (38,780 | ) |  |  | (57,537 | )
New entities carried under the equity method |  |  | 4,439 |  |  |  | 4,901 |
Investment in associates classified as held for sale during the year (Note 8) |  |  | (10,194 | ) |  |  | - |
Others (incl. currency translation differences) |  |  | 1,604 |  |  |  | (3,379 | )
Final balance |  |  | 230,307 |  |  |  | 260,031 |
Breakdown of investments held in associates | The tables below show a breakdown of stand-alone amounts of assets, revenues and profit and loss as well as other information of interest for the years 2023 and 2022 for the entities carried under the equity method:
Company |  | % Shares of the Company |  |  | Non- current assets |  |  | Current assets |  |  | Project debt |  |  | Other non- current liabilities |  |  | Other current liabilities |  |  | Revenue |  |  | Operating profit/ (loss) |  |  | Net profit/ (loss) |  |  | Investment under the equity method |
2007 Vento II, LLC (1) |  |  | 49.00 |  |  |  | 411,099 |  |  |  | 25,777 |  |  |  | - |  |  |  | 56,508 |  |  |  | 11,285 |  |  |  | 82,849 |  |  |  | 21,024 |  |  |  | 19,752 |  |  |  | 175,351 |
Windlectric Inc (2) |  |  | 30.00 |  |  |  | 284,618 |  |  |  | 30,884 |  |  |  | - |  |  |  | 159,406 |  |  |  | 77,389 |  |  |  | 21,514 |  |  |  | 8,515 |  |  |  | (2,157 | ) |  |  | 1,910 |
Myah Bahr Honaine, S.P.A.(3) |  |  | 25.50 |  |  |  | 155,338 |  |  |  | 63,451 |  |  |  | 35,569 |  |  |  | 20,240 |  |  |  | 4,653 |  |  |  | 56,172 |  |  |  | 34,576 |  |  |  | 27,084 |  |  |  | 40,635 |
Akuo Atlantica PMGD Holding S.P.A. (4) |  |  | 49.00 |  |  |  | 56,214 |  |  |  | 7,210 |  |  |  | 24,214 |  |  |  | 18,090 |  |  |  | 13,739 |  |  |  | 192 |  |  |  | (75 | ) |  |  | (83 | ) |  |  | 4,409 |
Colombian portfolio of renewable energy entities |  |  | 50.00 |  |  |  | 9,092 |  |  |  | 4,970 |  |  |  | - |  |  |  | 9,872 |  |  |  | 956 |  |  |  | - |  |  |  | (587 | ) |  |  | 1,920 |  |  |  | 4,754 |
Pectonex, R.F. Proprietary Limited |  |  | 50.00 |  |  |  | 1,749 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | (149 | ) |  |  | (149 | ) |  |  | 1,337 |
Evacuación Valdecaballeros, S.L. |  |  | 57.16 |  |  |  | 15,839 |  |  |  | 1,005 |  |  |  | - |  |  |  | 13,538 |  |  |  | 159 |  |  |  | 878 |  |  |  | (59 | ) |  |  | (91 | ) |  |  | 807 |
Atlantica SailH2, S.L. |  |  | 50.00 |  |  |  | 499 |  |  |  | 333 |  |  |  | - |  |  |  | - |  |  |  | 165 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 653 |
Evacuación Villanueva del Rey, S.L. |  |  | 40.02 |  |  |  | 2,218 |  |  |  | 83 |  |  |  | - |  |  |  | 1,308 |  |  |  | 181 |  |  |  | - |  |  |  | 63 |  |  |  | - |  |  |  | - |
Liberty Infraestructuras S.L. |  |  | 20.00 |  |  |  | 81 |  |  |  | 357 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | (46 | ) |  |  | (68 | ) |  |  | - |
Fontanil Solar, S.L.U. |  |  | 25.00 |  |  |  | 328 |  |  |  | 13 |  |  |  | - |  |  |  | 354 |  |  |  | 7 |  |  |  | - |  |  |  | (1 | ) |  |  | (18 | ) |  |  | 229 |
Murum Solar, S.L.U. |  |  | 25.00 |  |  |  | 266 |  |  |  | 35 |  |  |  | - |  |  |  | 314 |  |  |  | - |  |  |  | - |  |  |  | (1 | ) |  |  | (15 | ) |  |  | 222 |
As of December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 230,307 |
Company |  | % Shares of the Company |  |  | Non- current assets |  |  | Current assets |  |  | Project debt |  |  | Other non- current liabilities |  |  | Other current liabilities |  |  | Revenue |  |  | Operating profit/ (loss) |  |  | Net profit/ (loss) |  |  | Investment under the equity method |
2007 Vento II, LLC (1) |  |  | 49.00 |  |  |  | 435,029 |  |  |  | 14,198 |  |  |  | - |  |  |  | 57,596 |  |  |  | 11,515 |  |  |  | 103,362 |  |  |  | 42,662 |  |  |  | 40,992 |  |  |  | 181,735 |
Windlectric Inc (2) |  |  | 30.00 |  |  |  | 278,504 |  |  |  | 3,338 |  |  |  | - |  |  |  | 167,519 |  |  |  | 43,227 |  |  |  | 24,996 |  |  |  | 10,560 |  |  |  | (15 | ) |  |  | 18,935 |
Myah Bahr Honaine, S.P.A.(3) |  |  | 25.50 |  |  |  | 150,623 |  |  |  | 66,246 |  |  |  | 43,579 |  |  |  | 18,902 |  |  |  | 4,257 |  |  |  | 55,267 |  |  |  | 33,374 |  |  |  | 26,768 |  |  |  | 42,128 |
Akuo Atlantica PMGD Holding S.P.A. (4) |  |  | 49.00 |  |  |  | 14,814 |  |  |  | 2,828 |  |  |  | - |  |  |  | 8,755 |  |  |  | 326 |  |  |  | - |  |  |  | - |  |  |  | (348 | ) |  |  | 4,450 |
Pemcorp SAPI de CV (5) |  |  | 30.00 |  |  |  | 138,931 |  |  |  | 112,352 |  |  |  | 159,382 |  |  |  | 90,474 |  |  |  | 4,328 |  |  |  | 45,625 |  |  |  | 1,680 |  |  |  | (17,747 | ) |  |  | 10,034 |
Pectonex, R.F. Proprietary Limited |  |  | 50.00 |  |  |  | 2,045 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | (168 | ) |  |  | (168 | ) |  |  | 1,411 |
Evacuación Valdecaballeros, S.L. |  |  | 57.16 |  |  |  | 15,551 |  |  |  | 1,020 |  |  |  | - |  |  |  | 13,635 |  |  |  | 232 |  |  |  | 860 |  |  |  | (60 | ) |  |  | (89 | ) |  |  | 858 |
Evacuación Villanueva del Rey, S.L. |  |  | 40.02 |  |  |  | 2,317 |  |  |  | 12 |  |  |  | - |  |  |  | 1,386 |  |  |  | 111 |  |  |  | - |  |  |  | 57 |  |  |  | - |  |  |  | - |
Liberty Infraestructuras S.L. |  |  | 20.00 |  |  |  | 93 |  |  |  | 283 |  |  |  | - |  |  |  | - |  |  |  | 37 |  |  |  | - |  |  |  | - |  |  |  | (22 | ) |  |  | 29 |
Fontanil Solar, S.L.U. |  |  | 25.00 |  |  |  | 117 |  |  |  | 7 |  |  |  | - |  |  |  | 99 |  |  |  | 24 |  |  |  | - |  |  |  | (1 | ) |  |  | (2 | ) |  |  | 229 |
Murum Solar, S.L.U. |  |  | 25.00 |  |  |  | 228 |  |  |  | 8 |  |  |  | - |  |  |  | 180 |  |  |  | 59 |  |  |  | - |  |  |  | (1 | ) |  |  | (5 | ) |  |  | 222 |
As of December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 260,031 |
The Company has no control over Evacuación Valdecaballeros, S.L. as all relevant decisions of this company require the approval of a minimum of shareholders accounting for more than 75% of the shares. None of the associated companies referred to above is a listed company. (1) 2007 Vento II, LLC, is the holding company of a 596 MW portfolio of wind assets in the U.S., 49% owned by Atlantica since June 16, 2021, and accounted for under the equity method in these Consolidated Financial Statements. Share of profit of 2007 Vento II, LLC. included in these Consolidated Financial Statements amounts to $9.7 million in 2023 and $20.1 million in 2022. (2) Windlectric Inc., the project entity, is 100% owned by Amherst Island Partnership which is accounted for under the equity method in these Consolidated Financial Statements. (3) Myah Bahr Honaine, S.P.A., the project entity, is 51% owned by Geida Tlemcen, S.L. which is accounted for using the equity method in these Consolidated Financial Statements. Geida Tlemcen, S.L. is 50% owned by Atlantica. Share of profit of Myah Bahr Honaine S.P.A. included in these Consolidated Financial Statements amounts to $6.9 million in 2023 and $6.8 million in 2022. (4) Akuo Atlantica PMGD Holding S.P.A. is the holding company of a 80 MW portfolio of solar PV assets in Chile, which is currently under construction, 49% owned by Atlantica, with joint control since November 2022 and accounted for under the equity method in these Consolidated Financial Statement s. (5) Pemcorp SAPI de CV, Monterrey´s project entity, is 100% owned by Arroyo Netherlands II B.V., which was accounted for under the equity method in the Consolidated Financial Statements as of December 31, 2022. Arroyo Netherlands II B.V. is 30% owned by Atlantica. The investment held by Atlantica in Pemcorp has been classified as held for sale in these Consolidated Financial (Note 8). Share of profit of Pemcorp SAPI de CV included in these Consolidated Financial Statements amounts to a $0.2 million profit in 2023 and a $5.3 million loss in 2022.

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