Significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2018

Significant accounting policies [Abstract]

Summary of adjustments arising from application of IFRS 9 and IFRS 16

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 January 1, 2018
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 contracted concessional assets recorded as financial assets for an amount before provision of $936,004 thousand as of December 31, 2017 (see Note 6).

Discount rates and growth rates used to calculated recoverable amount for CGUs by segment

Accordingly, the following table provides a summary of the discount rates used (WACC) and growth rates to calculate the recoverable amount for CGUs with the operating segment to which it pertains:

Operating segment	Discount rate			Growth rate
EMEA		4% - 6	%		0	%
North America		5% - 6	%		0	%
South America		5% - 7	%		0	%