| Related party receivables and payables |
Details of balances with related parties as of March 31, 2024, and December 31, 2023, are as follows:
|
|
|
|
Receivables
(current)
|
|
|
Receivables
(non-current)
|
|
|
Payables
(current)
|
|
|
Payables
(non-current)
|
|
|
Entities accounted for under the equity method:
|
|
|
($ in thousands)
|
|
|
Amherst Island Partnership
|
2024 |
|
|
4,004 |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
| 2023 |
|
|
5,817 |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
Arroyo Netherland II B.V (Note 8)
|
2024
|
|
|
18,942
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
2023
|
|
|
18,448
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
Akuo Atlantica PMGD Holding S.P.A
|
2024
|
|
|
-
|
|
|
|
17,127
|
|
|
|
-
|
|
|
|
-
|
|
|
2023
|
|
|
-
|
|
|
|
16,677
|
|
|
|
-
|
|
|
|
-
|
|
|
Colombian assets portfolio
|
2024
|
|
|
64
|
|
|
|
14,459
|
|
|
|
42
|
|
|
|
-
|
|
|
2023
|
|
|
-
|
|
|
|
13,578
|
|
|
|
34
|
|
|
|
-
|
|
|
Other
|
2024
|
|
|
80
|
|
|
|
171
|
|
|
|
-
|
|
|
|
-
|
|
|
2023
|
|
|
21
|
|
|
|
148
|
|
|
|
-
|
|
|
|
-
|
|
Non controlling interest:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Algonquin
|
2024
|
|
|
-
|
|
|
|
-
|
|
|
|
3,891
|
|
|
|
-
|
|
|
2023
|
|
|
-
|
|
|
|
-
|
|
|
|
5,683
|
|
|
|
-
|
|
|
JGC Corporation
|
2024
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
3,720
|
|
|
2023
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
|
4,612
|
|
|
Other
|
2024
|
|
|
-
|
|
|
|
-
|
|
|
|
1,556
|
|
|
|
28
|
|
|
2023
|
|
|
-
|
|
|
|
-
|
|
|
|
2,314
|
|
|
|
27
|
|
|
Other related parties:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Atlantica´s partner in Colombia
|
2024
|
|
|
918
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
2023
|
|
|
918
|
|
|
|
-
|
|
|
|
-
|
|
|
|
-
|
|
|
Total
|
2024
|
|
|
24,008
|
|
|
|
31,757
|
|
|
|
5,489
|
|
|
|
3,748
|
|
|
2023
|
|
|
25,204
|
|
|
|
30,403
|
|
|
|
8,031
|
|
|
|
4,639
|
|
|
| Related party transactions |
The profit and
loss impact of transactions carried out by entities included in these Consolidated Condensed Interim Financial Statements with related parties, for the three-month periods ended March 31, 2024 and 2023 have been as follows:
|
|
|
|
Financial
income
|
|
|
Financial
expense
|
|
Operating
income
|
|
Entities accounted for under the equity method:
|
|
|
($ in thousands)
|
|
|
|
Arroyo Netherland II B.V
|
2024
|
|
|
494
|
|
|
|
-
|
|
- |
|
2023
|
|
|
347
|
|
|
|
-
|
|
- |
|
Akuo Atlantica PMGD Holding
|
2024 |
|
|
365 |
|
|
|
- |
|
62 |
| 2023 |
|
|
45 |
|
|
|
- |
|
53 |
|
Colombian assets portfolio
|
2024
|
|
|
105 |
|
|
|
- |
|
- |
2023
|
|
|
- |
|
|
|
- |
|
- |
|
Other
|
2024 |
|
|
- |
|
|
|
- |
|
2 |
| 2023 |
|
|
- |
|
|
|
- |
|
2 |
|
Non controlling interest:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other |
2024 |
|
|
- |
|
|
|
(140 |
) |
- |
| 2023 |
|
|
- |
|
|
|
(97 |
) |
- |
|
Total
|
2024
|
|
|
964
|
|
|
|
(140
|
)
|
64 |
|
|
2023 |
|
|
392
|
|
|
|
(97
|
)
|
55 |
|