v3.24.0.1
Contracted concessional, PP&E and other intangible assets (Tables)
 12 Months Ended
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