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Basis of preparation (Tables)
6 Months Ended
Jun. 30, 2018
Basis of preparation [Abstract]  
Summary of adjustments arising from application of IFRS 9 and IFRS
Summary of adjustments arising from application of IFRS 9 and IFRS 16 as of December 31, 2017

     
IFRS 9 Adjustments
       
($ in thousands)
 
As
reported
  
Expected
credit
losses (*)
  
Modification
of financial
liabilities
  
Hedge
accounting
  
IFRS 16
Adjustments
  
Restated at
December
31, 2017
 
Contracted concessional assets
  
9,084,270
   
(53,048
)
  
   
   
62,982
   
9,094,204
 
Deferred tax assets
  
165,136
   
14,866
   
(3,055
)
  
   
   
176,947
 
                         
Long- term project debt
  
5,228,917
   
   
(39,599
)
  
   
   
5,189,318
 
Grants and other liabilities
  
1,636,060
   
   
   
   
62,982
   
1,699,042
 
Deferred tax liabilities
  
186,583
   
   
8,849
   
   
   
195,432
 
                         
Other Reserves
  
80,968
   
   
   
1,326
   
   
82,294
 
Retained Earnings
  
(477,214
)
  
(38,182
)
  
27,695
   
(1,326
)
  
   
(489,027
)

(*) The expected credit losses provision only applies to the concessional assets recorded as financial assets for an amount before provision of $936,004 thousand as of December 31, 2017 (see Note 6).