| 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
|
|
|
|
|
|
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 |
) |
|