Financial information by segment (Tables)

12 Months Ended

Dec. 31, 2022

a)	The following tables show Revenues and Adjusted EBITDA by operating segments and business sectors for the years 2022, 2021 and 2020:

The reconciliation of segment Adjusted EBITDA with the profit/(loss) attributable to the parent company is as follows:

	For the year ended December 31,
	2022			2021			2020
Profit/(loss) attributable to the Company		(5,443	)		(30,080	)		11,968
Profit attributable to non-controlling interests		3,356			19,162			4,906
Income tax expense/(income)		(9,689	)		36,220			24,877
Financial expense, net		310,934			340,892			331,810
Depreciation, amortization, and impairment charges		473,638			439,441			408,604
Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership)		24,304			18,753			13,958
Total segment Adjusted EBITDA		797,100			824,388			796,123

b)	The assets and liabilities by geography and business sector at the end of 2022 and 2021 are as follows:

Assets and liabilities by geography as of December 31, 2022:

	North America		South America		EMEA		Balance as of December 31, 2022
Assets allocated
Contracted concessional, PP&E and other intangible assets		3,167,490		1,241,879		3,073,889		7,483,259
Investments carried under the equity method		210,704		4,450		44,878		260,031
Other current financial assets		118,385		31,136		46,373		195,893
Cash and cash equivalents (project companies)		187,568		85,697		266,557		539,822
Subtotal allocated		3,684,147		1,363,162		3,431,697		8,479,005
Unallocated assets
Other non-current assets								325,893
Other current assets (including cash and cash equivalents at holding company level)								296,013
Subtotal unallocated								621,906
Total assets								9,100,911

	North America		South America		EMEA		Balance as of December 31, 2022
Liabilities allocated
Long-term and short-term project debt		1,713,125		841,906		1,998,021		4,553,052
Grants and other liabilities		994,874		25,031		232,608		1,252,513
Subtotal allocated		2,707,999		866,937		2,230,629		5,805,565
Unallocated liabilities
Long-term and short-term corporate debt								1,017,200
Other non-current liabilities								313,328
Other current liabilities								175,771
Subtotal unallocated								1,506,299
Total liabilities								7,311,864
Equity unallocated								1,789,047
Total liabilities and equity unallocated								3,295,346
Total liabilities and equity								9,100,911

Assets and liabilities by geography as of December 31, 2021:

	North America		South America		EMEA		Balance as of December 31, 2021
Assets allocated
Contracted concessional, PP&E and other intangible assets		3,355,669		1,231,276		3,434,623		8,021,568
Investments carried under the equity method		253,221		-		41,360		294,581
Other current financial assets		135,224		28,155		44,000		207,379
Cash and cash equivalents (project companies)		171,744		74,149		287,655		533,548
Subtotal allocated		3,915,858		1,333,580		3,807,638		9,057,076
Unallocated assets
Other non-current assets								268,876
Other current assets (including cash and cash equivalents at holding company level)								425,978
Subtotal unallocated								694,854
Total assets								9,751,930

	North America		South America		EMEA		Balance as of December 31, 2021
Liabilities allocated
Long-term and short-term project debt		1,792,739		887,497		2,355,957		5,036,193
Grants and other liabilities		1,051,679		14,445		197,620		1,263,744
Subtotal allocated		2,844,418		901,942		2,553,577		6,299,937
Unallocated liabilities
Long-term and short-term corporate debt								1,023,071
Other non-current liabilities								532,312
Other current liabilities								148,005
Subtotal unallocated								1,703,388
Total liabilities								8,003,325
Equity unallocated								1,748,605
Total liabilities and equity unallocated								3,451,993
Total liabilities and equity								9,751,930

Assets and liabilities by business sectors as of December 31, 2022:

	Renewable energy		Efficient natural gas & Heat		Transmission lines		Water		Balance as of December 31, 2022
Assets allocated
Contracted concessional, PP&E and other intangible assets		6,035,091		485,431		800,067		162,670		7,483,259
Investments carried under the equity method		203,420		10,034		4,450		42,128		260,031
Other current financial assets		6,706		116,366		30,582		42,240		195,893
Cash and cash equivalents (project companies)		392,577		73,673		48,073		25,498		539,822
Subtotal allocated		6,637,794		685,504		883,172		272,536		8,479,005
Unallocated assets
Other non-current assets										325,893
Other current assets (including cash and cash equivalents at holding company level)										296,013
Subtotal unallocated										621,906
Total assets										9,100,911

	Renewable energy		Efficient natural gas & Heat		Transmission lines		Water		Balance as of December 31, 2022
Liabilities allocated
Long-term and short-term project debt		3,442,625		440,999		582,689		86,739		4,553,052
Grants and other liabilities		1,211,878		32,138		6,040		2,457		1,252,513
Subtotal allocated		4,654,503		473,137		588,729		89,196		5,805,565
Unallocated liabilities
Long-term and short-term corporate debt										1,017,200
Other non-current liabilities										313,328
Other current liabilities										175,771
Subtotal unallocated										1,506,299
Total liabilities										7,311,864
Equity unallocated										1,789,047
Total liabilities and equity unallocated										3,295,346
Total liabilities and equity										9,100,911

Assets and liabilities by business sectors as of December 31, 2021:

	Renewable energy		Efficient natural gas & Heat		Transmission lines		Water		Balance as of December 31, 2021
Assets allocated
Contracted concessional, PP&E and other intangible assets		6,533,408		517,247		805,987		164,926		8,021,568
Investments carried under the equity method		240,302		15,358		-		38,921		294,581
Other current financial assets		10,761		128,461		27,813		40,344		207,379
Cash and cash equivalents (project companies)		442,213		25,392		44,574		21,369		533,548
Subtotal allocated		7,226,684		686,458		878,374		265,560		9,057,076
Unallocated assets
Other non-current assets										268,876
Other current assets (including cash and cash equivalents at holding company level)										425,978
Subtotal unallocated										694,854
Total assets										9,751,930

	Renewable energy		Efficient natural gas & Heat		Transmission lines		Water		Balance as of December 31, 2021
Liabilities allocated
Long-term and short-term project debt		3,857,313		478,724		602,278		97,878		5,036,193
Grants and other liabilities		1,244,346		11,212		5,795		2,391		1,263,744
Subtotal allocated		5,101,659		489,936		608,073		100,269		6,299,937
Unallocated liabilities
Long-term and short-term corporate debt										1,023,071
Other non-current liabilities										532,312
Other current liabilities										148,005
Subtotal unallocated										1,703,388
Total liabilities										8,003,325
Equity unallocated										1,748,605
Total liabilities and equity unallocated										3,451,993
Total liabilities and equity										9,751,930

c)	The amount of depreciation, amortization and impairment charges recognized for the years ended December 31, 2022, 2021 and 2020 are as follows:

	For the year ended December 31,
Depreciation, amortization and impairment by geography	2022			2021			2020
North America		(182,159	)		(152,946	)		(197,643	)
South America		(80,039	)		(57,214	)		(39,191	)
EMEA		(211,440	)		(229,281	)		(171,770	)
Total		(473,638	)		(439,441	)		(408,604	)

	For the year ended December 31,
Depreciation, amortization and impairment by business sectors	2022			2021			2020
Renewable energy		(434,042	)		(432,138	)		(350,785	)
Efficient natural gas & Heat		(5,430	)		23,910			(26,563	)
Transmission lines		(32,466	)		(31,286	)		(30,889	)
Water		(1,700	)		73			(367	)
Total		(473,638	)		(439,441	)		(408,604	)