v3.24.3

Related parties (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2024
Related parties [Abstract] |
Related party receivables and payables | Details of balances with related parties as of September 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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
2023 |  |  | 5,817 |  |  |  | - |  |  |  | - |  |  |  | - |
Arroyo Netherland II B.V (Note 8) | 2024 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
2023 |  |  | 18,448 |  |  |  | - |  |  |  | - |  |  |  | - |
Akuo Atlantica PMGD Holding S.P.A | 2024 |  |  | 137 |  |  |  | 12,876 |  |  |  | - |  |  |  | - |
2023 |  |  | - |  |  |  | 16,677 |  |  |  | - |  |  |  | - |
Colombian assets portfolio | 2024 |  |  | 463 |  |  |  | 16,028 |  |  |  | 59 |  |  |  | - |
2023 |  |  | - |  |  |  | 13,578 |  |  |  | 34 |  |  |  | - |
Ecorer S.A.C. | 2024 |  |  | - |  |  |  | 1,357 |  |  |  | - |  |  |  | - |
2023 |  |  | - |  |  |  | 3,043 |  |  |  | - |  |  |  | - |
Other | 2024 |  |  | 14 |  |  |  | 183 |  |  |  | - |  |  |  | - |
2023 |  |  | 21 |  |  |  | 148 |  |  |  | - |  |  |  | - |
Non controlling interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Algonquin Power Co. | 2024 |  |  | 104 |  |  |  | - |  |  |  | - |  |  |  | - |
2023 |  |  | - |  |  |  | - |  |  |  | 5,683 |  |  |  | - |
JGC Corporation | 2024 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,954 |
2023 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,612 |
Algerian Energy Company, SPA | 2024 |  |  | - |  |  |  | - |  |  |  | 22 |  |  |  | - |
2023 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other | 2024 |  |  | 40 |  |  |  | - |  |  |  | 1,575 |  |  |  | 40 |
2023 |  |  | - |  |  |  | - |  |  |  | 2,314 |  |  |  | 27 |
Other related parties: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Atlantica´s partner in Colombia | 2024 |  |  | 642 |  |  |  | - |  |  |  | - |  |  |  | - |
2023 |  |  | 918 |  |  |  | - |  |  |  | - |  |  |  | - |
Total | 2024 |  |  | 1,400 |  |  |  | 30,444 |  |  |  | 1,656 |  |  |  | 3,994 |
2023 |  |  | 25,204 |  |  |  | 33,446 |  |  |  | 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 nine-month periods ended September 30, 2024 and 2023 has been as follows:
|  |  | Financial income |  |  | Financial expense |  |  | Operating income |  |  | Operating Expense |
Entities accounted for under the equity method: |  |  | ($ in thousands) |
Arroyo Netherland II B.V | 2024 |  |  | 606 |  |  |  | - |  |  |  | - |  |  |  | - |
2023 |  |  | 1,346 |  |  |  | - |  |  |  | - |  |  |  | - |
Akuo Atlantica PMGD Holding | 2024 |  |  | 1,045 |  |  |  | - |  |  |  | 117 |  |  |  | (6,105 | )
2023 |  |  | 403 |  |  |  | - |  |  |  | 263 |  |  |  | - |
Colombian assets portfolio | 2024 |  |  | 274 |  |  |  | - |  |  |  | 14 |  |  |  | (28 | )
2023 |  |  | 295 |  |  |  | - |  |  |  | - |  |  |  | - |
Other | 2024 |  |  | - |  |  |  | - |  |  |  | 7 |  |  |  | (134 | )
2023 |  |  | - |  |  |  | - |  |  |  | 7 |  |  |  | (158 | )
Non controlling interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other | 2024 |  |  | - |  |  |  | (421 | ) |  |  | - |  |  |  | - |
2023 |  |  | - |  |  |  | (432 | ) |  |  | - |  |  |  | - |
Total | 2024 |  |  | 1,925 |  |  |  | (421 | ) |  |  | 138 |  |  |  | (6,267 | )
2023 |  |  | 2,044 |  |  |  | (432 | ) |  |  | 270 |  |  |  | (158 | )

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