v3.24.2.u1

Related parties (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2024
Related parties [Abstract] |
Related party receivables and payables | Details of balances with related parties as of June 30, 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 |  |  | 5,106 |  |  |  | - |  |  |  | - |  |  |  | - |
2023 |  |  | 5,817 |  |  |  | - |  |  |  | - |  |  |  | - |
Arroyo Netherland II B.V (Note 8) | 2024 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
2023 |  |  | 18,448 |  |  |  | - |  |  |  | - |  |  |  | - |
Akuo Atlantica PMGD Holding S.P.A | 2024 |  |  | 89 |  |  |  | 18,717 |  |  |  | - |  |  |  | - |
2023 |  |  | - |  |  |  | 16,677 |  |  |  | - |  |  |  | - |
Colombian assets portfolio | 2024 |  |  | 548 |  |  |  | 15,714 |  |  |  | 279 |  |  |  | - |
2023 |  |  | - |  |  |  | 13,578 |  |  |  | 34 |  |  |  | - |
Other | 2024 |  |  | 138 |  |  |  | 171 |  |  |  | - |  |  |  | - |
2023 |  |  | 21 |  |  |  | 148 |  |  |  | - |  |  |  | - |
Non controlling interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Algonquin Power Co. | 2024 |  |  | - |  |  |  | - |  |  |  | 4,994 |  |  |  | - |
2023 |  |  | - |  |  |  | - |  |  |  | 5,683 |  |  |  | - |
JGC Corporation | 2024 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,749 |
2023 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,612 |
Algerian Energy Company, SPA | 2024 |  |  | - |  |  |  | - |  |  |  | 7,763 |  |  |  | - |
2023 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other | 2024 |  |  | - |  |  |  | - |  |  |  | 1,596 |  |  |  | 25 |
2023 |  |  | - |  |  |  | - |  |  |  | 2,314 |  |  |  | 27 |
Other related parties: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Atlantica´s partner in Colombia | 2024 |  |  | 918 |  |  |  | - |  |  |  | - |  |  |  | - |
2023 |  |  | 918 |  |  |  | - |  |  |  | - |  |  |  | - |
Total | 2024 |  |  | 6,799 |  |  |  | 34,602 |  |  |  | 14,632 |  |  |  | 3,774 |
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 six-month periods ended June 30, 2024 and 2023 has been as follows:
|  |  | Financial income |  |  | Financial expense |  | Operating income |
Entities accounted for under the equity method: |  |  | ($ in thousands) |
Arroyo Netherland II B.V | 2024 |  |  | 606 |  |  |  | - |  | - |
2023 |  |  | 1,106 |  |  |  | - |  | - |
Akuo Atlantica PMGD Holding | 2024 |  |  | 712 |  |  |  | - |  | 160 |
2023 |  |  | 205 |  |  |  | - |  | 116 |
Colombian assets portfolio | 2024 |  |  | 202 |  |  |  | - |  | - |
2023 |  |  | - |  |  |  | - |  | - |
Other | 2024 |  |  | - |  |  |  | - |  | 5 |
2023 |  |  | - |  |  |  | - |  | 4 |
Non controlling interest: |  |  |  |  |  |  |  |  |  |  |
Other | 2024 |  |  | - |  |  |  | (274 | ) | - |
2023 |  |  | 7 |  |  |  | (296 | ) | - |
| 2024 |  |  | 1,520 |  |  |  | (274 | ) | 165 |
Total | 2023 |  |  | 1,318 |  |  |  | (296 | ) | 120 |

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