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Contracted concessional assets
 3 Months Ended
Mar. 31, 2022
Contracted concessional assets [Abstract]  
Contracted concessional assets
 Note 6. - Contracted concessional assets
Contracted concessional assets correspond to the assets of the Company recorded as intangible or financial assets in accordance with IFRIC 12, property plant and equipment in accordance with IAS 16, intangible assets in accordance with IAS 38 and financial asset in accordance with IFRS 16.
The detail of contracted concessional assets included in the heading ‘Contracted concessional assets’ as of March 31, 2022 and December 31, 2021 is as follows:

   
Financial
assets under
IFRIC 12
    
Financial
assets under
IFRS 16
    
Intangible
assets under
IFRIC 12
    
Intangible
assets under
IFRS 16
(Lessee)
    
Property,
plant and equipment under
IAS 16 and
other
intangible
assets under
IAS 38
    
Balance as of
March 31,
2022
  
   
($ in thousands)
  
Contracted concessional assets cost
    
859,299
      
2,841
      
9,177,949
      
81,274
      
904,885
      
11,026,248
  
Amortization and impairment
    
(60,227
)
    
-
      
(2,856,008
)
    
(14,862
)
    
(163,269
)
    
(3,094,366
)
Total
    
799,072
      
2,841
      
6,321,941
      
66,412
      
741,616
      
7,931,882
  

   
Financial
assets under
IFRIC 12
    
Financial
assets under
IFRS 16
    
Intangible
assets under
IFRIC 12
    
Intangible
assets under
IFRS 16
(Lessee)
    
Property,
plant and equipment under
IAS 16 and
other
intangible
assets under
IAS 38
    
Balance as of December
31, 2021
  
   
($ in thousands)
  
Contracted concessional assets cost
    
874,525
      
2,843
      
9,202,539
      
82,818
      
856,410
      
11,019,135
  
Amortization and impairment
    
(62,889
)
    
-
      
(2,769,345
)
    
(14,105
)
    
(151,228
)
    
(2,997,567
)
Total
    
811,636
      
2,843
      
6,433,194
      
68,713
      
705,182
      
8,021,568
  

No losses from impairment of contracted concessional assets, excluding the change in the provision for expected credit losses under IFRS 9, Financial instruments, were recorded during the three-month periods ended March 31, 2022 and 2021. The impairment provision based on the expected credit losses on contracted concessional financial assets decreased by $3 million in the three-month period ended March 31, 2022 (decrease of $18 million in the three-month period ended March 31, 2021), primarily in ACT.