Finance Expenses, Net

12 Months Ended

Dec. 31, 2024

Disclosure Of Finance Expenses Net Abstract [Abstract]

Finance Expenses, Net

Note 26 - Finance Expenses, Net

A. Finance income:  

	For the year ended December 31
	2024		2023		2022
	USD in thousands		USD in thousands		USD in thousands
Finance income from contract asset in respect of
concession arrangements		-		10,294		17,188
Changes in the fair value of financial instruments
measured at fair value through profit or loss		4,580		4,425		2,953
Finance income from loans to investee entities		2,881		1,765		1,166
Finance income from loans to non-controlling interests		702		230		363
Finance income from deposits in banks		12,272		9,833		1,669
Exchange differences		-		10,250		-
Others		4		2		2
Total		20,439		36,799		23,341

B. Finance expenses:  

	For the year ended December 31
	2024			2023			2022
	USD in thousands			USD in thousands			USD in thousands
Interest expenses from project finance loans		86,559			54,646			52,416
Interest expenses from corporate loans		14,966			9,750			78
Interest expenses from Debentures		18,525			13,191			13,098
Finance expenses in respect of contingent consideration
arrangement		456			1,900			3,978
Interest expenses from non-controlling interests loans		2,737			2,187			1,381
Finance expenses from hedging transactions		869			3,098			973
Finance expenses in respect of lease liability		5,675			2,503			1,964
Exchange differences		3,639			-			617
Finance expenses related to tax equity arrangements		4,040			1,511			-
Others		3,869			2,298			1,248
		141,335			91,084			75,753
Amounts capitalized to the cost of qualifying assets		(33,491	)		(22,941	)		(13,162	)
Total		107,844			68,143			62,591