v3.24.3

Contracted concessional, PP&E and other intangible assets | 9 Months Ended
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Sep. 30, 2024
Contracted concessional, PP&E and other intangible assets [Abstract] |
Contracted concessional, PP&E and other intangible assets | Note 6. - Contracted concessional, PP&E and other intangible assets The Company has assets recorded as contracted concessional assets in accordance with IFRIC 12, property plant and equipment in accordance with IAS 16 and right of use assets under IFRS 16 or intangible assets under IAS 38. The detail of assets included in the heading ‘Contracted concessional, PP&E and other intangible assets’ as of September 30, 2024, and December 31, 2023, is as follows:
|  | 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 |
Cost |  |  | 744,964 |  |  |  | 2,577 |  |  |  | 9,039,873 |  |  |  | 220,349 |  |  |  | 143,929 |  |  |  | 1,030,549 |  |  |  | 11,182,241 |
Amortization and impairment |  |  | (50,011 | ) |  |  | - |  |  |  | (3,793,192 | ) |  |  | (48,674 | ) |  |  | - |  |  |  | (239,295 | ) |  |  | (4,131,172 | )
Total as of September 30, 2024 |  |  | 694,953 |  |  |  | 2,577 |  |  |  | 5,246,681 |  |  |  | 171,675 |  |  |  | 143,929 |  |  |  | 791,254 |  |  |  | 7,051,069 |
|  | 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 |
Cost |  |  | 785,179 |  |  |  | 2,655 |  |  |  | 8,957,090 |  |  |  | 150,947 |  |  |  | 139,344 |  |  |  | 993,992 |  |  |  | 11,029,207 |
Amortization and impairment |  |  | (56,378 | ) |  |  | - |  |  |  | (3,479,464 | ) |  |  | (38,813 | ) |  |  | - |  |  |  | (250,285 | ) |  |  | (3,824,940 | )
Total as of December 31, 2023 |  |  | 728,801 |  |  |  | 2,655 |  |  |  | 5,477,626 |  |  |  | 112,134 |  |  |  | 139,344 |  |  |  | 743,707 |  |  |  | 7,204,267 |
No losses from impairment of contracted concessional, PP&E and other intangible assets, excluding the change in the provision for expected credit losses under IFRS 9, Financial instruments, were recorded during the nine-month period ended September 30, 2024 and 2023. The impairment provision based on the expected credit losses on contracted concessional financial assets decreased by $6 million in the nine-month period ended September 30, 2024 (decrease of $1 million in the nine-month period ended September 30, 2023), primarily in ACT.

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