Atlantica Sustainable Infrastructure (AY) 6-K 7 Nov 19 Current report (foreign) Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2019
Cover [Abstract]
Entity Registrant Name	Atlantica Yield plc
Entity Central Index Key	0001601072
Current Fiscal Year End Date	--12-31
Document Type	6-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2019

Consolidated condensed statemen

Consolidated condensed statements of financial position - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Non-current assets
Contracted concessional assets	$ 8,103,340	$ 8,549,181
Investments carried under the equity method	140,585	53,419
Financial investments	92,375	52,670
Deferred tax assets	157,541	136,066
Total non-current assets	8,493,841	8,791,336
Current assets
Inventories	19,608	18,924
Trade and other receivables	319,573	236,395
Financial investments	262,398	240,834
Cash and cash equivalents	641,728	631,542
Total current assets	1,243,307	1,127,695
Total assets	9,737,148	9,919,031
Equity attributable to the Company
Share capital	10,160	10,022
Parent company reserves	1,942,457	2,029,940
Other reserves	35,837	95,011
Accumulated currency translation differences	(108,053)	(68,315)
Retained earnings	(386,760)	(449,274)
Non-controlling interest	203,404	138,728
Total equity	1,697,045	1,756,112
Non-current liabilities
Long-term corporate debt	674,991	415,168
Long-term project debt	4,093,672	4,826,659
Grants and other liabilities	1,640,204	1,658,126
Related parties	15,504	33,675
Derivative liabilities	341,590	279,152
Deferred tax liabilities	264,056	211,000
Total non-current liabilities	7,030,017	7,423,780
Current liabilities
Short-term corporate debt	11,418	268,905
Short-term project debt	837,675	264,455
Trade payables and other current liabilities	133,397	192,033
Income and other tax payables	27,596	13,746
Total current liabilities	1,010,086	739,139
Total equity and liabilities	$ 9,737,148	$ 9,919,031

Consolidated condensed income s

Consolidated condensed income statements - USD ($) shares in Thousands, $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Consolidated income statements [Abstract]
Revenue	$ 798,163	$ 836,925
Other operating income	73,700	112,214
Raw materials and consumables used	(7,893)	(7,652)
Employee benefit expenses	(20,277)	(15,793)
Depreciation, amortization, and impairment charges	(234,889)	(243,799)
Other operating expenses	(192,689)	(217,333)
Operating profit	416,115	464,562
Financial income	2,853	36,603
Financial expense	(310,233)	(306,340)
Net exchange differences	2,801	1,032
Other financial income/(expense), net	(58)	(11,139)
Financial expense, net	(304,637)	(279,844)
Share of profit/(loss) of associates carried under the equity method	3,881	4,690
Profit/(loss) before income tax	115,359	189,408
Income tax	(46,979)	(59,068)
Profit/(loss) for the period	68,380	130,340
Loss/(profit) attributable to non-controlling interests	(7,548)	(9,828)
Profit/(loss) for the period attributable to the Company	$ 60,832	$ 120,512
Weighted average number of ordinary shares outstanding (in shares)	100,882	100,217
Basic and diluted earnings per share (in dollars per share)	$ 0.60	$ 1.20

Consolidated condensed statem_2

Consolidated condensed statements of comprehensive income - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Consolidated statements of comprehensive income [Abstract]
Profit/(loss) for the period	$ 68,380	$ 130,340
Items that may be subject to transfer to income statement
Change in fair value of cash flow hedges	(119,338)	(6,753)
Currency translation differences	(43,613)	(44,906)
Tax effect	29,060	(1,672)
Net income/(expenses) recognized directly in equity	(133,891)	(53,331)
Cash flow hedges	41,062	51,049
Tax effect	(10,266)	(12,762)
Transfers to income statement	30,796	38,287
Other comprehensive income/(loss)	(103,095)	(15,044)
Total comprehensive income/(loss) for the period	(34,715)	115,296
Total comprehensive (income)/loss attributable to non-controlling interest	(1,683)	(7,994)
Total comprehensive income/(loss) attributable to the Company	$ (36,398)	$ 107,302

Consolidated condensed statem_3

Consolidated condensed statements of changes in equity - USD ($) $ in Thousands	Total	Total Equity Attributable to Company [Member]	Share Capital [Member]	Parent Company Reserves [Member]	Other Reserves [Member]	Retained Earnings [Member]	Accumulated Currency Translation Differences [Member]	Non-controlling Interest [Member]
Balance, beginning of period at Dec. 31, 2017	$ 1,884,967	$ 1,748,372	$ 10,022	$ 2,163,229	$ 82,294	$ (489,026)	$ (18,147)	$ 136,595
Profit/(loss) for the nine-month period after taxes	130,340	120,512	0	0	0	120,512	0	9,828
Change in fair value of cash flow hedges	44,296	42,499	0	0	35,982	6,517	0	1,797
Currency translation differences	(44,906)	(41,784)	0	0	0	0	(41,784)	(3,122)
Tax effect	(14,434)	(13,925)	0	0	(12,317)	(1,608)	0	(509)
Other comprehensive income/(loss)	(15,044)	(13,210)	0	0	23,665	4,909	(41,784)	(1,834)
Total comprehensive income/(loss) for the period	115,296	107,302	0	0	23,665	125,421	(41,784)	7,994
Dividend distribution	(107,032)	(97,211)	0	(97,211)	0	0	0	(9,821)
Balance, end of period at Sep. 30, 2018	1,893,231	1,758,463	10,022	2,066,018	105,959	(363,605)	(59,931)	134,768
Balance, beginning of period at Dec. 31, 2018	1,756,112	1,617,384	10,022	2,029,940	95,011	(449,274)	(68,315)	138,728
Profit/(loss) for the nine-month period after taxes	68,380	60,832	0	0	0	60,832	0	7,548
Change in fair value of cash flow hedges	(78,276)	(76,290)	0	0	(77,972)	1,682	0	(1,986)
Currency translation differences	(43,613)	(39,738)	0	0	0	0	(39,738)	(3,875)
Tax effect	18,794	18,798	0	0	18,798	0	0	(4)
Other comprehensive income/(loss)	(103,095)	(97,230)	0	0	(59,174)	1,682	(39,738)	(5,865)
Total comprehensive income/(loss) for the period	(34,715)	(36,398)	0	0	(59,174)	62,514	(39,738)	1,683
Reduction of issued capital	(2,688)	0	0	0	0	0	0	(2,688)
Capital increase (Note 13)	30,000	30,000	138	29,862	0	0	0	0
Changes in the scope of consolidation (Note 5)	92,303	0	0	0	0	0	0	92,303
Dividend distribution	(143,967)	(117,345)	0	(117,345)	0	0	0	(26,622)
Balance, end of period at Sep. 30, 2019	$ 1,697,045	$ 1,493,641	$ 10,160	$ 1,942,457	$ 35,837	$ (386,760)	$ (108,053)	$ 203,404

Consolidated condensed cash flo

Consolidated condensed cash flows statements - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2019	Sep. 30, 2018
Consolidated cash flows statements [Abstract]
Profit/(loss) for the period		$ 68,380	$ 130,340
Financial expense and non-monetary adjustments		552,775	494,829
II. Profit for the period adjusted by financial expense and non-monetary adjustments		621,155	625,169
III. Variations in working capital		(132,051)	(97,020)
Net interest and income tax paid		(167,668)	(189,816)
A. Net cash provided by operating activities		321,436	338,333
Investments in contracted concessional assets	[1]	14,704	61,084
Other non-current assets/liabilities		(35,974)	(22,506)
Acquisitions and other financial instruments		(153,176)	(6,806)
Dividends received from entities under the equity method		26,945	4,432
B. Net cash provided by/(used in) investing activities		(147,501)	36,204
Proceeds from Project & Corporate debt		326,591	73,767
Repayment of Project & Corporate debt		(456,020)	(248,904)
Dividends paid to Company's shareholders		(117,346)	(106,956)
Dividends paid to non-controlling interest		(24,082)	0
Proceeds from capital increase		30,000	0
Proceeds from non-controlling interest		92,303	0
C. Net cash provided by/(used in) financing activities		(148,554)	(282,093)
Net increase/(decrease) in cash and cash equivalents		25,381	92,444
Cash and cash equivalents at beginning of the period		631,542	669,387
Translation differences in cash or cash equivalent		(15,195)	(17,195)
Cash and cash equivalents at end of the period		$ 641,728	$ 744,636
[1]	Includes proceeds of $14.8 million and $60.8 million for the nine-month period ended September 30, 2019 and September 30, 2018 respectively, related to the amounts Solana received from Abengoa pursuant to Abengoa's obligation as EPC contractor. For further details, refer to Note 10 of the Company's consolidated financial statements included in the annual report for the fiscal year ended December 31, 2018 on Form 20-F.

Consolidated condensed cash f_2

Consolidated condensed cash flows statements (Parenthetical) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Consolidated cash flows statements [Abstract]
Proceeds from investments in contracted concessional assets	$ 14.8	$ 60.8

Nature of the business

Nature of the business	9 Months Ended
	Sep. 30, 2019
Nature of the business [Abstract]
Nature of the business	Note 1. - Nature of the business Atlantica Yield plc (“Atlantica” or the “Company”) was incorporated in England and Wales as a private limited company on December 17, 2013 under the name Abengoa Yield Limited. On March 19, 2014, the Company was re-registered as a public limited company, under the name Abengoa Yield plc. On May 13, 2016, the change of the Company´s registered name to Atlantica Yield plc was filed with the Registrar of Companies in the United Kingdom. Atlantica is a sustainable total return infrastructure company that owns, manages and acquires renewable energy, efficient natural gas, electric transmission lines and water assets focused on North America (the United States, Mexico and Canada), South America (Peru, Chile and Uruguay) and EMEA (Spain, Algeria and South Africa). Atlantica’s shares began trading on the NASDAQ Global Select Market under the symbol “ABY” on June 13, 2014. The symbol changed to “AY” on November 11, 2017. On March 9, 2018 and on November 27, 2018, Algonquin Power & Utilities (“Algonquin”) announced that it completed the acquisition from Abengoa S.A, (“Abengoa”) of a 25% and 16.47% equity interest in Atlantica, respectively. Algonquin is the largest shareholder of the Company and currently owns a 44.2% stake in Atlantica. Algonquin does not consolidate the Company in its consolidated financial statements. During the year 2018, the Company completed the following acquisitions: - On February 28, 2018, the Company closed the acquisition of a 100% stake in a 4 MW hydroelectric power plant in Peru (“Mini-Hydro”) for approximately $9 million; - On October 10, 2018, the Company closed the acquisition of a 5% stake in a natural gas transportation in Mexico (Pemex Transportation System or “PTS”). Consideration for this 5% stake, which amounts to approximately $7 million, will be disbursed progressively as construction progresses; - On December 11, 2018, the Company closed the acquisition of a 66kV transmission line in operation in Chile (“Chile TL3”) for approximately $6 million; - On December 14, 2018, the Company closed the acquisition of a 100% stake in a 50 MW on-shore wind plant in Uruguay (“Melowind”) for approximately $45 million; - On December 28, 2018, the Company completed the acquisition of a transmission line, which is an expansion of ATN (“ATN expansion 1”) for approximately $16 million. In January 2019, the Company entered into an agreement with Abengoa under the Abengoa ROFO Agreement for the acquisition of Befesa Agua Tenes, a holding company which owns a 51% stake in Tenes, a water desalination plant in Algeria, similar in several aspects to Skikda and Honaine plants. The price agreed for the equity value was $24.5 million, of which $19.9 million were paid in January 2019 as an advanced payment. Closing of the acquisition was subject to conditions precedent, including approval by the Algerian administration. The conditions precedent set forth in the share purchase agreement were not fulfilled as of September 30, 2019. Therefore, in accordance with the terms of the share purchase agreement the advanced payment has been converted into a secured loan to be reimbursed by Befesa Agua Tenes, together with 12% per annum interest, through a full cash-sweep of all the dividends generated to be received from the asset. These dividends would be guaranteed by a right of usufruct over the economic rights and certain political rights and a pledge over the shares of Befesa Agua Tenes, granted by Abengoa to the Company. The share purchase agreement requires that the repayment occurs no later than September 30, 2031. In October 2019 the Company received a first payment of $7.8 million through the cash sweep mechanism. On April 15, 2019, the Company entered into an agreement to acquire a 30% stake in Monterrey, a 142 MW gas-fired engine facility including 130MW installed capacity and 12 MW battery capacity (“Monterrey”). The acquisition was closed on August 2, 2019, after conditions precedent were fulfilled, and the Company paid $42 million for the total investment. The asset, located in Mexico, has been in operation since 2018 and represents the first investment in electric batteries for the Company. It has a U.S. dollar-denominated 20-year PPA with two international large corporations engaged in the car manufacturing industry as well as a 20-year contract for the natural gas transportation with a U.S. energy company. The PPA also includes price escalation factors. The asset is the sole electricity supplier for the off-takers, it has no commodity risk and also has the possibility to sell excess energy to the North-East region of the country. The Company also entered into a ROFO agreement with the seller of the shares for the remaining 70% stake in the asset. On May 9, 2019, the Company entered into a partnership agreement with Algonquin, investing $4.9 million in the equity of a wind farm plant, Amherst Island, with a 75 MW installed capacity, owned and operated by Algonquin in Canada. On August 2, 2019, the Company closed the acquisition of ASI Operations LLC (“ASI Ops”), the company that performs the operation and maintenance services to Solana and Mojave plants. The consideration paid was $6 million. The following table provides an overview of the main concessional assets the Company owned or had an interest in as of September 30, 2019: Assets Type Ownership Location Currency (8) Capacity (Gross) Counterparty Credit Ratings (9) COD* Contract Years Left (13) Solana Renewable (Solar) 100% Class B (1) Arizona (USA) USD 280 MW A-/A2/A- 2013 25 Mojave Renewable (Solar) 100% California (USA) USD 280 MW D/WR/WD 2014 21 Solaben 2 & 3 Renewable (Solar) 70% (2) Spain Euro 2x50 MW A/Baa1/A- 2012 19/18 Solacor 1 & 2 Renewable (Solar) 87% (3) Spain Euro 2x50 MW A/Baa1/A- 2012 18/18 PS10/PS20 Renewable (Solar) 100% Spain Euro 31 MW A/Baa1/A- 2007& 2009 13/15 Helioenergy 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2011 18/18 Helios 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2012 19/19 Solnova 1, 3 & 4 Renewable (Solar) 100% Spain Euro 3x50 MW A/Baa1/A- 2010 16/16/17 Solaben 1 & 6 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2013 20/20 Kaxu Renewable (Solar) 51% (4) South Africa Rand 100 MW BB/Baa3/ BB+ (10) 2015 16 Palmatir Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (11) 2014 15 Cadonal Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (11) 2014 16 ACT Efficient natural gas 100% Mexico USD 300 MW BBB+/ Baa3/BB+ 2013 14 Monterrey Efficient natural gas 30% Mexico USD 142 MW Not rated 2018 20 ATN (12) Transmission line 100% Peru USD 365 miles BBB+/A3/BBB+ 2011 22 ATS Transmission line 100% Peru USD 569 miles BBB+/A3/BBB+ 2014 25 ATN 2 Transmission line 100% Peru USD 81 miles Not rated 2015 14 Quadra 1 Transmission line 100% Chile USD 49 miles Not rated 2014 16 Quadra 2 Transmission line 100% Chile USD 32 miles Not rated 2014 16 Palmucho Transmission line 100% Chile USD 6 miles BBB+/Baa1/ BBB+ 2007 19 Chile TL3 Transmission line 100% Chile USD 50 miles A+/A1/A 1993 Regulated Skikda Water 34.2% (5) Algeria USD 3.5 M ft3/day Not rated 2009 15 Honaine Water 25.5% (6) Algeria USD 7 M ft3/ day Not rated 2012 19 Seville PV Renewable (Solar) 80% (7) Spain Euro 1 MW A/Baa1/A- 2006 17 Melowind Renewable (Wind) 100% Uruguay USD 50MW BBB/Baa2/BBB- 2015 17 Mini-Hydro Renewable (Hydraulic) 100% Peru USD 4 MW BBB+/A3/BBB+ 2012 14 (1) On September 30, 2013, Liberty Interactive Corporation agreed to invest $300 million in Class A shares of ASO Holdings Company LLC, the holding company of Solana, in exchange for a share of the dividends and the taxable losses generated by Solana. (2) Itochu Corporation, a Japanese trading company, holds 30% of the shares in each of Solaben 2 and Solaben 3. (3) JGC, a Japanese engineering company, holds 13% of the shares in each of Solacor 1 and Solacor 2. (4) Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (29%) and Kaxu Community Trust (20%). (5) Algerian Energy Company, SPA owns 49% of Skikda and Sacyr Agua, S.L. owns the remaining 16.83%. (6) Algerian Energy Company, SPA owns 49% of Honaine and Sacyr Agua, S.L. owns the remaining 25.5%. (7) Instituto para la Diversificación y Ahorro de la Energía (“Idae”), a Spanish state owned company, holds 20% of the shares in Seville PV. (8) Certain contracts denominated in U.S. dollars are payable in local currency. (9) Reflects the counterparty’s credit ratings issued by Standard & Poor’s Ratings Services, or S&P, Moody’s Investors Service Inc., or Moody’s, and Fitch Ratings Ltd, or Fitch. (10) Refers to the credit rating of the Republic of South Africa. The offtaker is Eskom, which is a state-owned utility company in South Africa. (11) Refers to the credit rating of Uruguay, as UTE (Administración Nacional de Usinas y Transmisoras Eléctricas) is unrated. (12) Including the acquisition of ATN expansion 1. (13) As of December 31, 2018. (*) Commercial Operation Date. The project financing arrangement of Kaxu contains cross-default provisions related to Abengoa such that debt defaults by Abengoa, subject to certain threshold amounts and/or a restructuring process, could trigger a default under the Kaxu project financing arrangement. In March 2017, Atlantica obtained a waiver in its Kaxu project financing arrangement which waives any potential cross-defaults with Abengoa up to that date, but it does not cover potential future cross-default events. As of September 30, 2019, the Company is not aware of the existence of cross-default events with Abengoa.

Basis of preparation

Basis of preparation	9 Months Ended
	Sep. 30, 2019
Basis of preparation [Abstract]
Basis of preparation	Note 2. - Basis of preparation The accompanying consolidated condensed interim financial statements represent the consolidated results of the Company and its subsidiaries. The company´s annual consolidated financial statements as of December 31, 2018, were approved by the Board of Directors on February 26, 2019. These consolidated condensed interim financial statements are presented in accordance with International Accounting Standards (“IAS”) 34, “Interim Financial Reporting”. In accordance with IAS 34, interim financial information is prepared solely in order to update the most recent annual consolidated financial statements prepared by the Company, placing emphasis on new activities, occurrences and circumstances that have taken place during the nine-month period ended September 30, 2019, and not duplicating the information previously published in the annual consolidated financial statements for the year ended December 31, 2018. Therefore, the consolidated condensed interim financial statements do not include all the information that would be required in a complete set of consolidated financial statements prepared in accordance with the IFRS-IASB (“International Financial Reporting Standards-International Accounting Standards Board”). In view of the above, for an adequate understanding of the information, these consolidated condensed interim financial statements must be read together with Atlantica’s consolidated financial statements for the year ended December 31, 2018 included in the 2018 20-F. In determining the information to be disclosed in the notes to the consolidated condensed interim financial statements, Atlantica, in accordance with IAS 34, has taken into account its materiality in relation to the consolidated condensed interim financial statements. The consolidated condensed interim financial statements are presented in U.S. dollars, which is the Company’s functional and presentation currency. Amounts included in these consolidated condensed interim financial statements are all expressed in thousands of U.S. dollars, unless otherwise indicated. These consolidated condensed interim financial statements were approved by the Board of Directors of the Company on November 5, 2019. Application of new accounting standards a) Standards, interpretations and amendments effective from January 1, 2019 under IFRS-IASB, applied by the Company in the preparation of these condensed interim financial statements: · IFRS 9 (Amendments to IFRS 9): Prepayment Features with Negative Compensation. This Standard is applicable for annual periods beginning on or after January 1, 2019 under IFRS-IASB, earlier application is permitted. · IAS 19 (Amendments to IAS 19): Plan Amendment, Curtailment or Settlement. This amendment is mandatory for annual periods beginning on or after January 1, 2019 under IFRS-IASB, earlier application is permitted. · IFRIC 23: Uncertainty over Income Tax Treatments. This Standard is applicable for annual periods beginning on or after January 1, 2019 under IFRS-IASB. · IAS 28 (Amendment). Long-term Interests in Associates and Joint Ventures. This amendment is mandatory for annual periods beginning on or after January 1, 2019 under IFRS-IASB, earlier application is permitted. · Amendments resulting from Annual Improvements 2015–2017 Cycle (remeasurement of previously held interest). This amendment is mandatory for annual periods beginning on or after January 1, 2019 under IFRS-IASB, The applications of these amendments have not had any material impact on these condensed interim financial statements. b) Standards, interpretations and amendments published by the IASB that will be effective for periods beginning on or after January 1, 2020: · IFRS 17 ‘Insurance Contracts’. This Standard is applicable for annual periods beginning on or after January 1, 2021 under IFRS-IASB, earlier application is permitted. · IFRS 3 (Amendment). Definition of Business. This amendment is mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB, earlier application is permitted. · IAS 1 and IAS 8 (Amendment). Definition of Material. This amendment is mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB, earlier application is permitted. · IFRS 7(Amendment). Pre-replacement issues in the context of the Ibor reform. This amendment is mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB. · Amendments to References to the Conceptual Frameworks in IFRS Standards. This Standard is applicable for annual periods beginning on or after January 1, 2020 under IFRS-IASB. The Company does not anticipate any significant impact on the consolidated condensed financial statements derived from the application of the new standards and amendments that will be effective for annual periods beginning on or after January 1, 2020, although it is currently still in the process of evaluating such application. Use of estimates Some of the accounting policies applied require the application of significant judgment by management to select the appropriate assumptions to determine these estimates. These assumptions and estimates are based on the Company´s historical experience, advice from experienced consultants, forecasts and other circumstances and expectations as of the close of the financial period. The assessment is considered in relation to the global economic situation of the industries and regions where the Company operates, taking into account future development of our businesses. By their nature, these judgments are subject to an inherent degree of uncertainty; therefore, actual results could materially differ from the estimates and assumptions used. In such cases, the carrying values of assets and liabilities are adjusted. The most critical accounting policies, which reflect significant management estimates and judgment to determine amounts in these consolidated condensed interim financial statements, are as follows: • Contracted concessional agreements. • Impairment of intangible assets and property, plant and equipment. • Assessment of control. • Derivative financial instruments and fair value estimates. • Income taxes and recoverable amount of deferred tax assets. As of the date of preparation of these consolidated condensed interim financial statements, no relevant changes in the estimates made are anticipated and, therefore, no significant changes in the value of the assets and liabilities recognized at September 30, 2019 are expected. Although these estimates and assumptions are being made using all available facts and circumstances, it is possible that future events may require management to amend such estimates and assumptions in future periods. Changes in accounting estimates are recognized prospectively, in accordance with IAS 8, in the consolidated income statement of the period in which the change occurs.

Financial risk management

Financial risk management	9 Months Ended
	Sep. 30, 2019
Financial risk management [Abstract]
Financial risk management	Note 3. - Financial risk management Atlantica’s activities are exposed to various financial risks: market risk (including currency risk and interest rate risk), credit risk and liquidity risk. Risk is managed by the Company’s Risk Finance and Compliance Departments, which are responsible for identifying and evaluating financial risks, quantifying them by project, region and company, in accordance with mandatory internal management rules. Written internal policies exist for global risk management, as well as for specific areas of risk. In addition, there are official written management regulations regarding key controls and control procedures for each company and the implementation of these controls is monitored through internal audit procedures. These consolidated condensed interim financial statements do not include all financial risk management information and disclosures required for annual financial statements and should be read together with the information included in Note 3 to Atlantica’s annual consolidated financial statements as of December 31, 2018.

Financial information by segmen

Financial information by segment	9 Months Ended
	Sep. 30, 2019
Financial information by segment [Abstract]
Financial information by segment	Note 4. - Financial information by segment Atlantica’s segment structure reflects how management currently makes financial decisions and allocates resources. Its operating segments are based on the following geographies where the contracted concessional assets are located: • North America • South America • EMEA Based on the type of business, as of September 30, 2019, the Company had the following business sectors: Renewable energy: Efficient natural gas: Electric transmission lines Water: Atlantica’s Chief Operating Decision Maker (CODM) assesses the performance and assignment of resources according to the identified operating segments. The CODM considers the revenues as a measure of the business activity and the Further Adjusted EBITDA as a measure of the performance of each segment. Further Adjusted EBITDA is calculated as profit/(loss) for the period attributable to the parent company, after adding back loss/(profit) attributable to non-controlling interests from continued operations, income tax, share of profit/(loss) of associates carried under the equity method, finance expense net, depreciation, amortization and impairment charges of entities included in these consolidated financial statements, and compensations received from Abengoa in lieu of Abengoa Concessões Brasil Holding (“ACBH”) dividends (for the period up to the first quarter of 2017 only). In order to assess performance of the business, the CODM receives reports of each reportable segment using revenues and Further Adjusted EBITDA. Net interest expense evolution is assessed on a consolidated basis. Financial expense and amortization are not taken into consideration by the CODM for the allocation of resources. In the nine-month periods ended September 30, 2019 and September 30, 2018, Atlantica had four customers with revenues representing more than 10% of the total revenues, three in the renewable energy and one in the efficient natural gas business sectors. a) The following tables show Revenues and Further Adjusted EBITDA by operating segments and business sectors for the nine-month periods ended September 30, 2019 and 2018: Revenue Further Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Geography 2019 2018 2019 2018 North America 273,913 294,625 254,492 272,157 South America 105,760 91,807 87,757 76,234 EMEA 418,490 450,493 308,755 359,970 Total 798,163 836,925 651,004 708,361 Revenue Further Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Business sector 2019 2018 2019 2018 Renewable energy 609,828 652,135 493,311 565,915 Efficient natural gas 92,891 95,355 81,668 71,724 Electric transmission lines 77,024 71,920 65,133 60,447 Water 18,420 17,515 10,892 10,275 Total 798,163 836,925 651,004 708,361 The reconciliation of segment Further Adjusted EBITDA with the profit/(loss) attributable to the Company is as follows: For the nine-month period ended September 30, ($ in thousands) 2019 2018 Profit/(Loss) attributable to the Company $ 60,832 120,512 (Loss)/Profit attributable to non-controlling interests 7,548 9,828 Income tax 46,979 59,068 Share of (profits)/losses of associates (3,881 ) (4,690 ) Financial expense, net 304,637 279,844 Depreciation, amortization, and impairment charges 234,889 243,799 Total segment Further Adjusted EBITDA $ 651,004 708,361 b) The assets and liabilities by operating segments (and business sector) as of September 30, 2019 and December 31, 2018 are as follows: Assets and liabilities by geography as of September 30, 2019: North America South America EMEA Balance as of September 30, 2019 ($ in thousands) Assets allocated Contracted concessional assets 3,332,194 1,179,488 3,591,658 8,103,340 Investments carried under the equity method 93,054 - 47,531 140,585 Current financial investments 157,972 73,054 28,308 259,334 Cash and cash equivalents (project companies) 210,487 47,431 310,444 568,362 Subtotal allocated 3,793,707 1,299,973 3,977,941 9,071,621 Unallocated assets Other non-current assets 249,916 Other current assets (including cash and cash equivalents at holding company level) 415,611 Subtotal unallocated 665,527 Total assets 9,737,148 North America South America EMEA Balance as of September 30, 2019 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,722,879 893,497 2,314,971 4,931,347 Grants and other liabilities 1,503,410 7,404 129,390 1,640,204 Subtotal allocated 3,226,289 900,901 2,444,361 6,571,551 Unallocated liabilities Long-term and short-term corporate debt 686,409 Other non-current liabilities 621,150 Other current liabilities 160,993 Subtotal unallocated 1,468,552 Total liabilities 8,040,103 Equity unallocated 1,697,045 Total liabilities and equity unallocated 3,165,597 Total liabilities and equity 9,737,148 Assets and liabilities by geography as of December 31, 2018: North America South America EMEA Balance as of December 31, 2018 ($ in thousands) Assets allocated Contracted concessional assets 3,453,652 1,210,624 3,884,905 8,549,181 Investments carried under the equity method - - 53,419 53,419 Current financial investments 147,213 61,959 30,080 239,252 Cash and cash equivalents (project companies) 195,678 41,316 287,456 524,450 Subtotal allocated 3,796,543 1,313,899 4,255,860 9,366,302 Unallocated assets Other non-current assets 188,736 Other current assets (including cash and cash equivalents at holding company level) 363,993 Subtotal unallocated 552,729 Total assets 9,919,031 North America South America EMEA Balance as of December 31, 2018 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,725,961 900,801 2,464,352 5,091,114 Grants and other liabilities 1,527,724 7,550 122,852 1,658,126 Subtotal allocated 3,253,685 908,351 2,587,204 6,749,240 Unallocated liabilities Long-term and short-term corporate debt 684,073 Other non-current liabilities 523,827 Other current liabilities 205,779 Subtotal unallocated 1,413,679 Total liabilities 8,162,919 Equity unallocated 1,756,112 Total liabilities and equity unallocated 3,169,791 Total liabilities and equity 9,919,031 Assets and liabilities by business sector as of September 30, 2019: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of September 30, 2019 ($ in thousands) Assets allocated Contracted concessional assets 6,593,786 563,937 860,987 84,630 8,103,340 Investments carried under the equity method 82,328 15,184 125 42,948 140,585 Current financial investments 13,953 150,257 77,196 17,928 259,334 Cash and cash equivalents (project companies) 534,712 4,297 21,903 7,450 568,362 Subtotal allocated 7,224,779 733,675 960,211 152,956 9,071,621 Unallocated assets Other non-current assets 249,916 Other current assets (including cash and cash equivalents at holding company level) 415,611 Subtotal unallocated 665,527 Total assets 9,737,148 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of September 30, 2019 ($ in thousands) Liabilities allocated Long-term and short-term project debt 3,723,984 532,961 649,142 25,260 4,931,347 Grants and other liabilities 1,638,376 143 951 734 1,640,204 Subtotal allocated 5,362,360 533,104 650,093 25,994 6,571,551 Unallocated liabilities Long-term and short-term corporate debt 686,409 Other non-current liabilities 621,150 Other current liabilities 160,993 Subtotal unallocated 1,468,552 Total liabilities 8,040,103 Equity unallocated 1,697,045 Total liabilities and equity unallocated 3,165,597 Total liabilities and equity 9,737,148 Assets and liabilities by business sector as of December 31, 2018: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of December 31, 2018 ($ in thousands) Assets allocated Contracted concessional assets 6,998,020 580,997 882,980 87,184 8,549,181 Investments carried under the equity method 10,257 - - 43,162 53,419 Current financial investments 15,396 147,192 61,102 15,562 239,252 Cash and cash equivalents (project companies) 453,096 45,625 14,043 11,686 524,450 Subtotal allocated 7,476,769 773,814 958,125 157,594 9,366,302 Unallocated assets Other non-current assets 188,736 Other current assets (including cash and cash equivalents at holding company level) 363,993 Subtotal unallocated 552,729 Total assets 9,919,031 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of December 31, 2018 ($ in thousands) Liabilities allocated Long-term and short-term project debt 3,868,626 545,123 647,820 29,545 5,091,114 Grants and other liabilities 1,656,146 161 1,025 794 1,658,126 Subtotal allocated 5,524,772 545,284 648,845 30,339 6,749,240 Unallocated liabilities Long-term and short-term corporate debt 684,073 Other non-current liabilities 523,827 Other current liabilities 205,779 Subtotal unallocated 1,413,679 Total liabilities 8,162,919 Equity unallocated 1,756,112 Total liabilities and equity unallocated 3,169,791 Total liabilities and equity 9,919,031 c) The amount of depreciation, amortization and impairment charges recognized for the nine-month periods ended September 30, 2019 and 2018 are as follows: For the nine-month period ended September 30, Depreciation, amortization and impairment by geography 2019 2018 ($ in thousands) North America (88,647 ) (95,713 ) South America (35,553 ) (30,806 ) EMEA (110,689 ) (117,280 ) Total (234,889 ) (243,799 ) For the nine-month period ended September 30, Depreciation, amortization and impairment by business sectors 2019 2018 ($ in thousands) Renewable energy (215,941 ) (213,465 ) Efficient natural gas 784 (9,433 ) Electric transmission lines (20,093 ) (21,070 ) Water 361 169 Total (234,889 ) (243,799 )

Changes in the scope of the con

Changes in the scope of the consolidated condensed interim financial statements	9 Months Ended
	Sep. 30, 2019
Changes in the scope of the consolidated condensed interim financial statements [Abstract]
Changes in the scope of the consolidated condensed interim financial statements	Note 5. - Changes in the scope of the consolidated condensed interim financial statements For the nine-month period ended September 30, 2019 On May 24, 2019, Atlantica and Algonquin formed Atlantica Yield Energy Solutions Canada Inc. (“AYES Canada”), a vehicle to channel co-investment opportunities in which Atlantica holds the majority of voting rights. The first investment was in Amherst Island, a 75 MW wind plant in Canada owned by the project company Windlectric, Inc. (“Windlectric”). Atlantica invested $4.9 million and Algonquin invested $92.3 million, both through AYES Canada, which in turn invested those funds in Amherst Island Partnership (“AIP”), the holding company of Windlectric. Atlantica accounts for the investment in AIP and ultimately Windlectric under the equity method as per IAS 28, Investments in Associates and Joint Ventures. Since Atlantica has control over AYES Canada under IFRS 10 “Consolidated Financial Statements”, its consolidated financial statements initially showed a total investment in the Amherst Island project of $97.2 million, accounted for as “Investments carried under the equity method” (Note 7) and Algonquin’s portion of that investment of $92.3 million as “Non-controlling interest”. On August 2, 2019, the Company closed the acquisition of a 30% stake in Monterrey, a 142 MW gas-fired engine facility with batteries. The total investment amounted to $42 million, out of which $17 million is an equity investment, and the rest is a shareholder loan classified as financial investments in these consolidated condensed interim financial statements. The acquisition has been accounted for in the consolidated accounts of Atlantica, in accordance with IAS 28, Investments in Associates. On August 2, 2019, the Company closed the acquisition of ASI Operations LLC (“ASI Ops”), the company that performs the operation and maintenance services for the Solana and Mojave plants. The total equity investment amounted to $6 million. The acquisition has been accounted for in the consolidated financial statements of Atlantica, in accordance with IFRS 3, Business Combinations. For the year ended December 31, 2018 On February 28, 2018, the Company completed the acquisition of a 100% stake in Hidrocañete, S.A. (Mini-Hydro). Total purchase price for this asset amounted to $9,327 thousand. The acquisition has been accounted for in the consolidated accounts of Atlantica, in accordance with IFRS 3, Business Combinations. On October 10, 2018, the Company completed the acquisition of a 5% stake in Gas CA-KU-A1, S.A.P.I de C.V. (Pemex Transportation System or “PTS”). The acquisition has been accounted for in the consolidated accounts of Atlantica, in accordance with IAS 28, Investments in Associates. Consideration for the initial 5%, which amounts to approximately $7 million will be disbursed progressively as construction progresses. Once the project enters into operation, which is expected for the first half of 2020, the Company expects to acquire an additional 65% as per the terms of the purchase agreements. Finally, the Company expects to acquire the remaining 30% one year after COD, subject to final approvals. The total equity investment is estimated to amount to approximately $150 million. On December 11, 2018, the Company completed the acquisition of a transmission line in Chile (Chile TL3). The total purchase price for this asset amounted to $6 million. The acquisition has been accounted for in the consolidated financial statements of Atlantica, in accordance with IFRS 3, Business Combinations. On December 13, 2018, the Company completed the acquisition of a 100% stake in Estrellada, S.A. (Melowind). Total purchase price for this asset amounted to approximately $45 million. The acquisition has been accounted for in the consolidated financial statements of Atlantica, in accordance with IFRS 3, Business Combinations. On December 28, 2018, the Company completed the acquisition of a power substation and two small transmission lines in Peru, being an expansion of the ATN transmission line (“ATN expansion 1”). Total purchase price for this asset amounted to $16 million. The acquisition has been accounted for in the consolidated financial statements of Atlantica, in accordance with IFRS 3, Business Combinations. The amount of assets and liabilities integrated at the effective acquisition date for the aggregated change in scope is shown in the following table: Asset Acquisition for the year ended December 31, 2018 ($ in thousands) Concessional assets 155,909 Investments carried under the equity method 1 Current assets 5,646 Project debt long term (79,016 ) Deferred tax liabilities (590 ) Project debt short term (2,346 ) Other current and non-current liabilities (3,000 ) Asset acquisition - purchase price (76,604 ) Net result of the asset acquisition - As a result of the acquisitions being made effective near to year end, the allocation of the purchase prices was provisional as of December 31, 2018. As such, the amounts indicated may be adjusted during the measurement period to reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognized as of December 31, 2018. The measurement period will not exceed one year from the acquisition dates.

Contracted concessional assets

Contracted concessional assets	9 Months Ended
	Sep. 30, 2019
Contracted concessional assets [Abstract]
Contracted concessional assets	Note 6. - Contracted concessional assets The detail of contracted concessional assets included in the heading ‘Contracted concessional assets’ as of September 30, 2019 and December 31, 2018 is as follows: Balance as of September 30, 2019 Balance as of December 31, 2018 ($ in thousands) Contracted concessional assets cost 10,214,848 10,475,828 Amortization and impairment (2,111,508 ) (1,926,647 ) Total 8,103,340 8,549,181 Contracted concessional assets include fixed assets financed through project debt, related to service concession arrangements recorded in accordance with IFRIC 12, except for Palmucho, which is recorded in accordance with IAS 17, and PS10, PS20, Seville PV, Mini-Hydro and Chile TL3 which are recorded as property plant and equipment in accordance with IAS 16. Concessional assets recorded in accordance with IFRIC 12 are either intangible or financial assets. As of September 30, 2019, contracted concessional financial assets amount to $824,078 thousand ($843,291 thousand as of December 31, 2018). The decrease in the contracted concessional assets cost is primarily due to the lower value of assets denominated in euros since the exchange rate of the euro decreased against the U.S. dollar since December 31, 2018. No losses from impairment of contracted concessional assets were recorded during the nine-month period ended September 30, 2019 ($42.7 million during the year 2018 in the Solana project). Other matters Abengoa maintains a number of obligations under O&M and other contracts, as well as indemnities covering certain potential risks. Additionally, Abengoa represented that further to the accession to the restructuring agreement, Atlantica would not be a guarantor of any obligation of Abengoa with respect to third parties and agreed to indemnify the Company for any penalty claimed by third parties resulting from any breach in such representations. The Company has contingent assets, which have not been recognized as of September 30, 2019, related to the obligations of Abengoa referred above, which results and amounts will depend on the occurrence of uncertain future events. In particular as of April 26, 2018 and November 28, 2018, Abengoa agreed to pay Atlantica certain amounts subject to conditions which are beyond the control of the Company. The Company entered into a Financial Support Agreement on June 13, 2014, under which Abengoa agreed to maintain any guarantees and letters of credit that have been provided by it on behalf of or for the benefit of Atlantica and its affiliates for a period of five years. This agreement with Abengoa expired in June 2019, and Abengoa’s commitment to maintain guarantees and letters of credit currently outstanding in the Company´s affiliates´ favor expired, as well. The Company replaced all the guarantees where necessary.

Investments carried under the e

Investments carried under the equity method	9 Months Ended
	Sep. 30, 2019
Investments carried under the equity method [Abstract]
Investments carried under the equity method	Note 7. - Investments carried under the equity method The table below shows the breakdown of the investments held in associates as of September 30, 2019 and December 31, 2018: Balance as of September 30, 2019 Balance as of December 31, 2018 ($ in thousands) Evacuación Valdecaballeros, S.L. 3,149 8,773 Myah Bahr Honaine, S.P.A.(*) 42,948 43,161 Pectonex, R.F. Proprietary Limited 1,415 1,485 ABY Infraestructuras, S.L. 19 - Ca Ku A1, S.A.P.I. de CV (PTS) 125 - Evacuación Villanueva del Rey, S.L - - Amherst Island Partnership (**) 77,745 - Pemcorp SAPI de CV (***) 15,184 - Total 140,585 53,419 (*) Myah Bahr Honaine, S.P.A., the project entity, is 51% owned by Geida Tlemcen, S.L. which is accounted for using the equity method in these consolidated condensed interim financial statements. Geida Tlemcen, S.L. is 50% owned by Atlantica. (**) Amherst Island Partnership, the holding company owing 100% of Windlectric Inc., the project entity, is accounted for under the equity method (Note 5). (***) Pemcorp SAPI de CV, Monterrey´s project entity, is 100% owned by Arroyo Netherlands II B.V. - which is accounted for under the equity method in these consolidated condensed interim financial statements (Note 5). Arroyo Netherlands II B.V. is 30% owned by Atlantica.

Financial investments

Financial investments	9 Months Ended
	Sep. 30, 2019
Financial investments [Abstract]
Financial investments	Note 8. - Financial investments The detail of Non-current and Current financial investments as of September 30, 2019 and December 31, 2018 is as follows: Balance as of September 30, 2019 Balance as of December 31, 2018 ($ in thousands) Fair Value through OCI (Investment in Ten West link) 9,070 6,034 Fair Value through Profit and Loss (Investment in Rioglass) 7,000 - Derivative assets 2,930 11,571 Other receivable accounts at amortized cost 73,375 35,065 Total non-current financial investments 92,375 52,670 Contracted concessional financial assets 159,380 159,128 Derivative assets 3,064 1,582 Other receivable accounts at amortized cost 99,954 80,124 Total current financial investments 262,398 240,834 Investment in Ten West Link is a 12.5% interest in a 114-mile transmission line in the U.S. Investment in Rioglass corresponds to the acquisition of 15.12% of the equity interest of Rioglass, a multinational solar power and renewable energy technology manufacturer. Current other receivable accounts include restricted cash amounting to $76.9 million as of September 30, 2019 ($78.9 million as of December 31, 2018). The increase in non-current other receivable accounts at amortized cost is primarily due to the non-current portion of the loan to Arroyo Netherland II B.V. (Monterrey) for $21.3 million (Note 5) and to the non-current portion of the loan to Befesa Agua Tenes S.L.U. for $10.9 million (Note 1).

Derivative financial instrument

Derivative financial instruments	9 Months Ended
	Sep. 30, 2019
Derivative financial instruments [Abstract]
Derivative financial instruments	Note 9. - Derivative financial instruments The breakdowns of the fair value amount of the derivative financial instruments as of September 30, 2019 and December 31, 2018 are as follows: Balance as of September 30, 2019 Balance as of December 31, 2018 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedges 1,143 341,590 9,923 279,152 Foreign exchange derivative instruments 4,850 - 3,230 - Total 5,994 341,590 13,153 279,152 The derivatives are primarily interest rate cash flow hedges. All are classified as non-current assets or non-current liabilities, as they hedge long-term financing agreements. Additionally, the Company owns currency options with leading international financial institutions, which guarantee minimum Euro-U.S. dollar exchange rates. The strategy of the Company is to hedge the exchange rate for the distributions from its Spanish assets after deducting euro-denominated interest payments and euro-denominated general and administrative expenses. Through currency options, the strategy of the Company is to hedge 100% of its euro-denominated net exposure for the next 12 months and 75% of its euro denominated net exposure for the following 12 months, on a rolling basis. Hedge accounting is not applied to these options. The net amount of the fair value of interest rate derivatives designated as cash flow hedges transferred to the consolidated condensed income statement is a loss of $41.1 million for the nine-month period ended September 30, 2019 (loss of $51.0 million in the nine-month period ended September 30, 2018) The after-tax results accumulated in equity in connection with derivatives designated as cash flow hedges as of September 30, 2019 and December 31, 2018 amount to a profit of $35.8 million and $95.0 million, respectively (included under the caption “Other reserves”).

Fair value of financial instrum

Fair value of financial instruments	9 Months Ended
	Sep. 30, 2019
Fair value of financial instruments [Abstract]
Fair value of financial instruments	Note 10. - Fair value of financial instruments Financial instruments measured at fair value are presented in accordance with the following level classification based on the nature of the inputs used for the calculation of fair value: • Level 1: Inputs are quoted prices in active markets for identical assets or liabilities. • Level 2: Fair value is measured based on inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). • Level 3: Fair value is measured based on unobservable inputs for the asset or liability. As of September 30, 2019, and December 31, 2018, all the financial instruments measured at fair value correspond to derivatives and have been classified as Level 2, except for the investments held in Ten West Link and Rioglass, which have been classified as Level 3.

Related parties

Related parties	9 Months Ended
	Sep. 30, 2019
Related parties [Abstract]
Related parties	Note 11. - Related parties During the normal course of business, the Company has historically conducted operations with related parties consisting mainly of Abengoa´s subsidiaries and non-controlling interests. The transactions were completed at market rates. Further to the sale of its remaining 16.47% stake in the Company to Algonquin on November 27, 2018, Abengoa ceased to fulfill the conditions to be a related party as per IAS 24 - Related Parties Disclosures. Algonquin on its side is a related party since it completed the acquisition of a 25% stake in the Company in March 2018. Details of balances with related parties as of September 30, 2019 and December 31, 2018, which therefore do not include balances with Abengoa, are as follows: Balance as of September 30, Balance as of December 31, 2019 2018 ($ in thousands) Credit receivables (current) 10,045 5,328 Total current receivables with related parties 10,045 5,328 Credit receivables (non-current) 21,342 - Total non-current receivables with related parties 21,342 - Trade and other payables (current) 19,749 19,352 Total current payables with related parties 19,749 19,352 Credit payables (non-current) 15,504 33,675 Total non-current payables with related parties 15,504 33,675 Non-current credit receivables as of September 30, 2019 correspond to a loan from Atlantica Investments Limited to Arroyo Netherland II B.V., the holding company of Pemcorp SAPI de CV., Monterrey´s project entity (Note 5). Trade and other payables and non-current Credit payables relate to debts with non-controlling interests’ partners in Kaxu, Solaben 2&3 and Solacor 1&2. The transactions carried out with related parties have been as follows: For the nine-month period ended September 30, 2019 2018 ($ in thousands) Services received - (82,506 ) Financial income 391 3,062 Financial expenses (150 ) (1,042 ) Services received in the nine-month period ended September 30, 2018 are primarily transactions with Abengoa and with subsidiaries of Abengoa, which were related parties during this period.

Trade and other receivables

Trade and other receivables	9 Months Ended
	Sep. 30, 2019
Trade and other receivables [Abstract]
Trade and other receivables	Note 12. - Trade and other receivables Trade and other receivables as of September 30, 2019 and December 31, 2018, consist of the following: Balance as of September 30, Balance as of December 31, 2019 2018 ($ in thousands) Trade receivables 257,112 163,856 Tax receivables 32,643 54,959 Prepayments 12,522 5,521 Other accounts receivable 17,296 12,059 Total 319,573 236,395 Increase in trade receivables primarily relates to seasonality of sales in some of the assets. As of September 30, 2019, and December 31, 2018, the fair value of trade and other receivables accounts does not differ significantly from its carrying value.

Equity

Equity	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Equity	Note 13. - Equity Atlantica’s shares began trading on the NASDAQ Global Select Market under the symbol “ABY” on June 13, 2014. The symbol changed to “AY” on November 11, 2017. As of September 30, 2019, the share capital of the Company amounts to $10,160,167 represented by 101,601,666 ordinary shares completely subscribed and disbursed with a nominal value of $0.10 each, all in the same class and series. Each share grants one voting right. Algonquin completed in 2018 the acquisition from Abengoa of its entire stake in Atlantica, 41.47% of the total shares of the Company, becoming the largest shareholder of the Company. On May 22, 2019, the Company issued additional 1,384,402 ordinary shares, which were fully subscribed by Algonquin for a total amount of $30,000,000, increasing the stake of Algonquin to 42.27%. Additionally, Algonquin purchased 2,000,000 ordinary shares on May 31, 2019, increasing its stake in Atlantica to 44.2%. Atlantica Yield reserves as of September 30, 2019 are made up of share premium accounts and distributable reserves. Retained earnings primarily include results attributable to Atlantica. Non-controlling interests fully relate to interests held by JGC in Solacor 1 and Solacor 2, by Idae in Seville PV, by Itochu Corporation in Solaben 2 and Solaben 3, by Algerian Energy Company, SPA and Sacyr Agua S.L. in Skikda, by Industrial Development Corporation of South Africa (IDC) and Kaxu Community Trust in Kaxu and by Algonquin Power Co. in AYES Canada (refer to Note 1). On February 26, 2019, the Board of Directors declared a dividend of $0.37 per share corresponding to the fourth quarter of 2018. The dividend was paid on March 22, 2019 for a total amount of $37.1 million On May 7, 2019, the Board of Directors of the Company approved a dividend of $0.39 per share corresponding to the first quarter of 2019. The dividend was paid on June 14, 2019 for a total amount of $39.6 million On August 2, 2019, the Board of Directors of the Company approved a dividend of $0.40 per share corresponding to the second quarter of 2019. The dividend was paid on September 13, 2019 for a total amount of $40.6 million In addition, as of September 30, 2019, there was no treasury stock and there have been no transactions with treasury stock during the nine-month period then ended.

Corporate debt

Corporate debt	9 Months Ended
	Sep. 30, 2019
Corporate debt [Abstract]
Corporate debt	Note 14. - Corporate debt The breakdown of the corporate debt as of September 30, 2019 and December 31, 2018 is as follows: Balance as of September 30, Balance as of December 31, 2019 2018 ($ in thousands) Non-current 674,991 415,168 Current 11,418 268,905 Total Corporate Debt 686,409 684,073 The repayment schedule for the corporate debt as of September 30, 2019 is as follows: Remainder of 2019 Between January and September 2020 2021 2022 2023 Subsequent years Total ($ in thousands) New Revolving Credit Facility 314 - - 92,168 - - 92,482 Note Issuance Facility 154 - - 98,274 97,508 97,418 293,354 2017 Credit Facility 49 10,836 - - - - 10,885 2019 Note Issuance Facility 65 - - - - 289,623 289,688 Total 582 10,836 - 190,442 97,508 387,041 686,409 On November 17, 2014, the Company issued the Senior Notes due 2019 in an aggregate principal amount of $255,000 thousand (the “2019 Notes”). The 2019 Notes accrued annual interest of 7.00% payable semi-annually beginning on May 15, 2015 until their maturity date. The 2019 Notes were fully repaid on May 29, 2019. On February 10, 2017, the Company issued Senior Notes due 2022, 2023, 2024 (the “Note Issuance Facility”), in an aggregate principal amount of €275,000 thousand. The 2022 to 2024 Notes accrue annual interest, equal to the sum of (i) EURIBOR plus (ii) 4.90%, as determined by the Agent. Interest on the Notes are payable in cash quarterly in arrears on each interest payment date. The Company pays interest to the holders of record on each interest payment date. The interest rate on the Note Issuance Facility is fully hedged by two interest rate swaps contracted with Jefferies Financial Services, Inc. with effective date March 31, 2017 and maturity date December 31, 2022, resulting in the Company paying a net fixed interest rate of 5.5% on the Note Issuance Facility. Changes in fair value of these interest rate swaps have been recorded in the consolidated income statement. The Note Issuance Facility is a € denominated liability for which the Company applies net investment hedge accounting. When converted to US$ at US$/€ closing exchange rate, it contributes to reduce the impact in translation difference reserves generated in the equity of these consolidated financial statements by the conversion of the net assets of the Spanish solar assets into US$. On July 20, 2017, the Company signed a credit facility (the “2017 Credit Facility”) for up to €10 million, approximately $11.4 million, which is available in euros or U.S. dollars and was fully drawn down in 2017. Amounts drawn down accrue interest at a rate per year equal to EURIBOR plus 2.25% or LIBOR plus 2.25%, depending on the currency. The credit facility maturity date is July 4, 2020. On May 10, 2018, the Company entered into a $215 million revolving credit facility (the “Revolving Credit Facility”) with Royal Bank of Canada, as administrative agent and Royal Bank of Canada and Canadian Imperial Bank of Commerce, as issuers of letters of credit. Amounts drawn down accrue interest at a rate per year equal to (A) for Eurodollar rate loans, LIBOR plus a percentage determined by reference to the leverage ratio of the Company, ranging between 1.60% and 2.25% and (B) for base rate loans, the highest of (i) the rate per annum equal to the weighted average of the rates on overnight U.S. Federal funds transactions with members of the U.S. Federal Reserve System arranged by U.S. Federal funds brokers on such day plus ½ of 1.00%, (ii) the U.S. prime rate and (iii) LIBOR plus 1.00%, in any case, plus a percentage determined by reference to the leverage ratio of the Company, ranging between 0.60% and 1.00%. Letters of credit may be issued using up to $70 million of the Revolving Credit Facility. As of June 30, 2019, the Company drew down an amount of $73 million (net of debt issuance costs). During the month of January 2019, the amount of the Revolving Credit Facility increased from $215 million to $300 million. On August 2, 2019, the amount of the Revolving Credit Facility increased from $300 million to $425 million and the maturity was extended to December 31, 2022 for $387.5 million, while the remaining $37.5 million matures on December 31, 2021. On September 10, 2019, the Company drew down an additional amount of $19 million (net of debt issuance costs). Current corporate debt corresponds mainly to the nominal of the 2017 Credit Facility. On April 30, 2019, the Company entered into a senior unsecured note facility with a group of funds managed by Westbourne Capital as purchasers of the notes issued thereunder for a total amount of €268 million (the “2019 Note Issuance Facility”). The principal amount was issued in May 24, 2019 and was used to prepay and subsequently cancel in full the aforementioned 2019 Notes and for general corporate purposes. The 2019 Note Issuance Facility includes an upfront fee of 2% paid on drawdown and its maturity date is April 30, 2025. Interest accrue at a rate per annum equal to the sum of 3-month EURIBOR plus 4.65%. The interest rate on the 2019 Note Issuance Facility is fully hedged by an interest rate swap with effective date June 28, 2019 and maturity date June 30, 2022, resulting in the Company paying a net fixed interest rate of 4.4%. The 2019 Note Issuance Facility provides that the Company may capitalize interest on the notes issued thereunder for a period of up to two years from closing at the Company´s discretion, subject to certain conditions.

Project debt

Project debt	9 Months Ended
	Sep. 30, 2019
Project debt [Abstract]
Project debt	Note 15. - Project debt The main purpose of the Company is the long-term ownership and management of contracted concessional assets, such as renewable energy, efficient natural gas, electric transmission line and water assets, which are financed through project debt. This note shows the project debt linked to the contracted concessional assets included in Note 6 of these consolidated condensed interim financial statements. Project debt is generally used to finance contracted assets, exclusively using as guarantee the assets and cash flows of the company or group of companies carrying out the activities financed. In most of the cases, the assets and/or contracts are set up as guarantee to ensure the repayment of the related financing. In addition, the cash of the Company´s projects includes funds held to satisfy the customary requirements of certain non-recourse debt agreements and other restricted cash for an amount of $295 million as of September 30, 2019 ($296 million as of December 31, 2018). Compared with corporate debt, project debt has certain key advantages, including a greater leverage and a clearly defined risk profile. The breakdown of project debt for both non-current and current liabilities as of September 30, 2019 and December 31, 2018 is as follows: Balance as of September 30, Balance as of December 31, 2019 2018 ($ in thousands) Non-current 4,093,672 4,826,659 Current 837,675 264,455 Total Project debt 4,931,347 5,091,114 The decrease in total project debt is primarily due to the lower value of debt denominated in euros given the weakened exchange rate of the euro against the U.S. dollar since December 31, 2018, and to contractual payments of debt for the nine-month period ended September 30, 2019. Due to the PG&E Corporation and its regulated utility subsidiary, Pacific Gas and Electric Company (“PG&E”), chapter 11 filings in January 2019, a default of the PPA agreement with PG&E occurred. Since PG&E failed to assume the PPA within 180 days from the commencement of the PG&E’s chapter 11 proceedings, a technical event of default was triggered under the Mojave project finance agreement in July 2019. Although the Company does not contemplate the scenario under which the DOE would declare the acceleration of debt repayment, the project debt agreement does not have an unconditional right to defer the settlement of the debt for at least twelve months as of September 30, 2019, as the event of default provision make that right not totally unconditional, and therefore the debt has been presented as current in these condensed interim financial statements in accordance with International Accounting Standards 1 (“IAS 1”), “Presentation of Financial Statements”. The repayment schedule for project debt in accordance with the financing arrangements and assuming there will be no acceleration of the Mojave debt, as of September 30, 2019, is as follows and is consistent with the projected cash flows of the related projects: Remainder of 2019 Payment of interests accrued as of September 30, 2019 Nominal repayment Between January and September 2020 Between October and December 2020 2021 2022 2023 Subsequent Years Total ($ in thousands) 60,867 143,888 99,300 139,994 258,445 288,527 313,918 3,626,409 4,931,347

Grants and other liabilities

Grants and other liabilities	9 Months Ended
	Sep. 30, 2019
Grants and other liabilities [Abstract]
Grants and other liabilities	Note 16. - Grants and other liabilities Balance as of September 30, Balance as of December 31, 2019 2018 ($ in thousands) Grants 1,103,953 1,150,805 Other Liabilities 536,251 507,321 Grant and other non-current liabilities 1,640,204 1,658,126 As of September 30, 2019, the amount recorded in Grants corresponds primarily to the ITC Grant awarded by the U.S. Department of the Treasury to Solana and Mojave for a total amount of $715 million ($739 million as of December 31, 2018), which was primarily used to fully repay the Solana and Mojave short-term tranche of the loan with the Federal Financing Bank. The amount recorded in Grants as a liability is progressively recorded as other income over the useful life of the asset. The remaining balance of the “Grants” account corresponds to loans with interest rates below market rates for Solana and Mojave for a total amount of $389 million ($410 million as of December 31, 2018). Loans with the Federal Financing Bank guaranteed by the Department of Energy for these projects bear interest at a rate below market rates for these types of projects and terms. The difference between proceeds received from these loans and its fair value, is initially recorded as “Grants” in the consolidated statement of financial position, and subsequently recorded in “Other operating income” starting at the entry into operation of the plants. Total amount of income for these two types of grants for Solana and Mojave is $44.2 million and $44.4 million for the nine-month periods ended September 30, 2019 and 2018, respectively. Other liabilities mainly relate to the investment from Liberty Interactive Corporation (”Liberty”) made on October 2, 2013 for an amount of $300 million. The investment was made in class A shares of Arizona Solar Holding, the holding of Solana Solar plant in the United States. Such investment was made in a tax equity partnership which permits the partners to have certain tax benefits such as accelerated depreciation and ITC. Liberty has the right to receive 61.20% of taxable losses and distributions until such time as Liberty reaches a certain rate of return, or the Flip Date, and 22.60% of taxable losses and distributions thereafter. Given the underperformance of the asset in the last years, there is uncertainty regarding the Flip Date, regarding when it will occur, if so. The Company expects potential cash distributions from Solana to go mostly or entirely to Liberty in the upcoming years. According to the stipulations of IAS 32 and in spite of the fact that the investment of Liberty is in shares, it does not qualify as equity and has been classified as a liability as of September 30, 2019 and as of December 2018. The liability is recorded in Grants and other liabilities for a total amount of $377 million as of September 30, 2019 ($358 million as of December 31, 2018) and its current portion is recorded in other current liabilities for the remaining amount (Note 17). This liability has been initially valued at fair value, calculated as the present value of expected cash-flows during the useful life of the concession, and is then measured at amortized cost in accordance with the effective interest method, considering the most updated expected future cash-flows. Additionally, other liabilities include $53 million as of September 30, 2019 ($57 million as of December 2018) of non-current finance lease liabilities.

Trade payables and other curren

Trade payables and other current liabilities	9 Months Ended
	Sep. 30, 2019
Trade payables and other current liabilities [Abstract]
Trade payables and other current liabilities	Note 17. - Trade payables and other current liabilities Trade payable and other current liabilities as of September 30, 2019 and December 31, 2018 are as follows: Balance as of September 30, Balance as of December 31, 2019 2018 ($ in thousands) Trade accounts payable 62,703 109,430 Down payments from clients 6,169 6,289 Liberty (Note 16) 37,119 37,119 Other accounts payable 27,406 39,195 Total 133,397 192,033 Trade accounts payables mainly relate to the operation and maintenance of the plants. Nominal values of Trade payables and other current liabilities are considered to approximately equal to fair values and the effect of discounting them is not significant.

Income Tax

Income Tax	9 Months Ended
	Sep. 30, 2019
Income Tax [Abstract]
Income Tax	Note 18. - Income Tax The effective tax rate for the periods presented has been established based on Management’s best estimates, taking into account the tax treatment of permanent differences and tax credits. For the nine-month period ended September 30, 2019, Income tax amounted to a $46,979 thousand expense with respect to a profit before income tax of $115,359 thousand. In the nine-month period ended September 30, 2018, Income tax amounted to a $59,068 thousand expense with respect to a profit before income tax of $189,408 thousand. The effective tax rate differs from the nominal tax rate mainly due to permanent differences and treatment of tax credits in some jurisdictions.

Financial income and expenses

Financial income and expenses	9 Months Ended
	Sep. 30, 2019
Financial income and expenses [Abstract]
Financial income and expenses	Note 19. - Financial income and expenses Financial income and expenses The following table sets forth our financial income and expenses for the nine-month period ended September 30, 2019 and 2018: For the nine-month period ended September 30, Financial income 2019 2018 ($ in thousands) Interest income from loans and credits 2,522 36,556 Interest rates benefits derivatives: cash flow hedges 331 47 Total 2,853 36,603 For the nine-month period ended September 30, Financial expenses 2019 2018 Expenses due to interest: ($ in thousands) - Loans from credit entities (196,350 ) (191,168 ) - Other debts (69,744 ) (63,451 ) Interest rates losses derivatives: cash flow hedges (44,139 ) (51,721 ) Total (310,233 ) (306,340 ) As of September 30, 2018, financial income from loans and credits primarily included a non-monetary financial income of $36.6 million resulting from the refinancing of the debts of Helios 1&2 and Helioenergy 1&2 in the second quarter of 2018. Interests from other debts are primarily interests on the notes issued by ATS, ATN, Atlantica and Solaben Luxembourg and interests related to the investment from Liberty (Note 16). Losses from interest rate derivatives designated as cash flow hedges correspond primarily to transfers from equity to financial expense when the hedged item is impacting the consolidated condensed income statement. Other net financial income and expenses The following table sets out ‘Other net financial income and expenses” for the nine-month periods ended September 30, 2019, and 2018: For the nine-month period ended September 30, Other financial income / (expenses) 2019 2018 ($ in thousands) Other financial income 11,412 8,711 Other financial losses (11,470 ) (19,850 ) Total (58 ) (11,139 ) Other financial income are primarily interests on deposits. Other financial losses primarily include expenses for guarantees and letters of credit, wire transfers, other bank fees and other minor financial expenses.

Other operating income and expe

Other operating income and expenses	9 Months Ended
	Sep. 30, 2019
Other operating income and expenses [Abstract]
Other operating income and expenses	Note 20. - Other operating income and expenses The table below shows the detail of Other operating income and expenses for the nine-month periods ended September 30, 2019, and 2018: Other Operating income For the nine-month period ended September 30, 2019 2018 ($ in thousands) Grants (Note 16) 44,366 44,577 Income from various services and insurance proceeds 29,334 28,682 Income from the purchase of the long-term operation and maintenance payable with Abengoa - 38,955 Total 73,700 112,214 On April 26, 2018, Atlantica purchased from Abengoa the long-term operation and maintenance payable accrued for the period up to December 31, 2017, which was recorded for an amount of $57.3 million at the date of repayment. The Company paid $18.3 million for this extinguishment of debt and accounted for the difference of $39.0 million with the carrying amount of the debt as an income in the profit and loss statement. Other Operating expenses For the nine-month period ended September 30, 2019 2018 ($ in thousands) Leases and fees (1,501 ) (1,296 ) Operation and maintenance (94,573 ) (108,522 ) Independent professional services (28,934 ) (24,877 ) Supplies (18,929 ) (19,204 ) Insurance (18,192 ) (18,279 ) Levies and duties (25,830 ) (35,012 ) Other expenses (4,730 ) (10,143 ) Total (192,689 ) (217,333 )

Earnings per share

Earnings per share	9 Months Ended
	Sep. 30, 2019
Earnings per share [Abstract]
Earnings per share	Note 21. - Earnings per share Basic earnings per share have been calculated by dividing the profit attributable to equity holders by the average number of shares outstanding. Diluted earnings per share equals basic earnings per share for the periods presented. Item For the nine-month period ended September 30, 2019 2018 ($ in thousands) Profit/ (loss) from continuing operations attributable to Atlantica. 60,832 120,512 Average number of ordinary shares outstanding (thousands) - basic and diluted 100,882 100,217 Earnings per share from continuing operations (U.S. dollar per share) - basic and diluted 0.60 1.20 Earnings per share from profit/(loss) for the period (U.S. dollar per share) - basic and diluted 0.60 1.20

Subsequent events

Subsequent events	9 Months Ended
	Sep. 30, 2019
Subsequent events [Abstract]
Subsequent events	Note 22. - Subsequent events On October 8, 2019, the Company filed a euro commercial paper program with the Alternative Fixed Income Market (MARF) in Spain. The program allows Atlantica to issue short term notes over the next twelve months for up to $50 million, with such notes having a tenor up to 2 years, out of which $25 million have already been issued at an average cost of 0.66%. On October 22, 2019, the Company closed the acquisition of ATN Expansion 2, for a total equity investment of approximately $20 million. Transfer of the concession agreement is pending authorization from the Ministry of Energy in Peru. If this authorization were not to be obtained within an eight-month period, the transaction would be reversed with no penalties to Atlantica. On November 5, 2019, the Board of Directors of the Company approved a dividend of $0.41 per share, which is expected to be paid on December 13 2019.

Basis of preparation (Policies)

Basis of preparation (Policies)	9 Months Ended
	Sep. 30, 2019
Basis of preparation [Abstract]
Basis of preparation	The accompanying consolidated condensed interim financial statements represent the consolidated results of the Company and its subsidiaries. The company´s annual consolidated financial statements as of December 31, 2018, were approved by the Board of Directors on February 26, 2019. These consolidated condensed interim financial statements are presented in accordance with International Accounting Standards (“IAS”) 34, “Interim Financial Reporting”. In accordance with IAS 34, interim financial information is prepared solely in order to update the most recent annual consolidated financial statements prepared by the Company, placing emphasis on new activities, occurrences and circumstances that have taken place during the nine-month period ended September 30, 2019, and not duplicating the information previously published in the annual consolidated financial statements for the year ended December 31, 2018. Therefore, the consolidated condensed interim financial statements do not include all the information that would be required in a complete set of consolidated financial statements prepared in accordance with the IFRS-IASB (“International Financial Reporting Standards-International Accounting Standards Board”). In view of the above, for an adequate understanding of the information, these consolidated condensed interim financial statements must be read together with Atlantica’s consolidated financial statements for the year ended December 31, 2018 included in the 2018 20-F. In determining the information to be disclosed in the notes to the consolidated condensed interim financial statements, Atlantica, in accordance with IAS 34, has taken into account its materiality in relation to the consolidated condensed interim financial statements. The consolidated condensed interim financial statements are presented in U.S. dollars, which is the Company’s functional and presentation currency. Amounts included in these consolidated condensed interim financial statements are all expressed in thousands of U.S. dollars, unless otherwise indicated. These consolidated condensed interim financial statements were approved by the Board of Directors of the Company on November 5, 2019. Application of new accounting standards a) Standards, interpretations and amendments effective from January 1, 2019 under IFRS-IASB, applied by the Company in the preparation of these condensed interim financial statements: · IFRS 9 (Amendments to IFRS 9): Prepayment Features with Negative Compensation. This Standard is applicable for annual periods beginning on or after January 1, 2019 under IFRS-IASB, earlier application is permitted. · IAS 19 (Amendments to IAS 19): Plan Amendment, Curtailment or Settlement. This amendment is mandatory for annual periods beginning on or after January 1, 2019 under IFRS-IASB, earlier application is permitted. · IFRIC 23: Uncertainty over Income Tax Treatments. This Standard is applicable for annual periods beginning on or after January 1, 2019 under IFRS-IASB. · IAS 28 (Amendment). Long-term Interests in Associates and Joint Ventures. This amendment is mandatory for annual periods beginning on or after January 1, 2019 under IFRS-IASB, earlier application is permitted. · Amendments resulting from Annual Improvements 2015–2017 Cycle (remeasurement of previously held interest). This amendment is mandatory for annual periods beginning on or after January 1, 2019 under IFRS-IASB, The applications of these amendments have not had any material impact on these condensed interim financial statements. b) Standards, interpretations and amendments published by the IASB that will be effective for periods beginning on or after January 1, 2020: · IFRS 17 ‘Insurance Contracts’. This Standard is applicable for annual periods beginning on or after January 1, 2021 under IFRS-IASB, earlier application is permitted. · IFRS 3 (Amendment). Definition of Business. This amendment is mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB, earlier application is permitted. · IAS 1 and IAS 8 (Amendment). Definition of Material. This amendment is mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB, earlier application is permitted. · IFRS 7(Amendment). Pre-replacement issues in the context of the Ibor reform. This amendment is mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB. · Amendments to References to the Conceptual Frameworks in IFRS Standards. This Standard is applicable for annual periods beginning on or after January 1, 2020 under IFRS-IASB. The Company does not anticipate any significant impact on the consolidated condensed financial statements derived from the application of the new standards and amendments that will be effective for annual periods beginning on or after January 1, 2020, although it is currently still in the process of evaluating such application.
Use of estimates	Use of estimates Some of the accounting policies applied require the application of significant judgment by management to select the appropriate assumptions to determine these estimates. These assumptions and estimates are based on the Company´s historical experience, advice from experienced consultants, forecasts and other circumstances and expectations as of the close of the financial period. The assessment is considered in relation to the global economic situation of the industries and regions where the Company operates, taking into account future development of our businesses. By their nature, these judgments are subject to an inherent degree of uncertainty; therefore, actual results could materially differ from the estimates and assumptions used. In such cases, the carrying values of assets and liabilities are adjusted. The most critical accounting policies, which reflect significant management estimates and judgment to determine amounts in these consolidated condensed interim financial statements, are as follows: • Contracted concessional agreements. • Impairment of intangible assets and property, plant and equipment. • Assessment of control. • Derivative financial instruments and fair value estimates. • Income taxes and recoverable amount of deferred tax assets. As of the date of preparation of these consolidated condensed interim financial statements, no relevant changes in the estimates made are anticipated and, therefore, no significant changes in the value of the assets and liabilities recognized at September 30, 2019 are expected. Although these estimates and assumptions are being made using all available facts and circumstances, it is possible that future events may require management to amend such estimates and assumptions in future periods. Changes in accounting estimates are recognized prospectively, in accordance with IAS 8, in the consolidated income statement of the period in which the change occurs.

Fair value of financial instr_2

Fair value of financial instruments (Policies)	9 Months Ended
	Sep. 30, 2019
Fair value of financial instruments [Abstract]
Fair value of financial instruments	Financial instruments measured at fair value are presented in accordance with the following level classification based on the nature of the inputs used for the calculation of fair value: • Level 1: Inputs are quoted prices in active markets for identical assets or liabilities. • Level 2: Fair value is measured based on inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). • Level 3: Fair value is measured based on unobservable inputs for the asset or liability. As of September 30, 2019, and December 31, 2018, all the financial instruments measured at fair value correspond to derivatives and have been classified as Level 2, except for the investments held in Ten West Link and Rioglass, which have been classified as Level 3.

Nature of the business (Tables)

Nature of the business (Tables)	9 Months Ended
	Sep. 30, 2019
Nature of the business [Abstract]
Overview of concessional assets	The following table provides an overview of the main concessional assets the Company owned or had an interest in as of September 30, 2019: Assets Type Ownership Location Currency (8) Capacity (Gross) Counterparty Credit Ratings (9) COD* Contract Years Left (13) Solana Renewable (Solar) 100% Class B (1) Arizona (USA) USD 280 MW A-/A2/A- 2013 25 Mojave Renewable (Solar) 100% California (USA) USD 280 MW D/WR/WD 2014 21 Solaben 2 & 3 Renewable (Solar) 70% (2) Spain Euro 2x50 MW A/Baa1/A- 2012 19/18 Solacor 1 & 2 Renewable (Solar) 87% (3) Spain Euro 2x50 MW A/Baa1/A- 2012 18/18 PS10/PS20 Renewable (Solar) 100% Spain Euro 31 MW A/Baa1/A- 2007& 2009 13/15 Helioenergy 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2011 18/18 Helios 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2012 19/19 Solnova 1, 3 & 4 Renewable (Solar) 100% Spain Euro 3x50 MW A/Baa1/A- 2010 16/16/17 Solaben 1 & 6 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2013 20/20 Kaxu Renewable (Solar) 51% (4) South Africa Rand 100 MW BB/Baa3/ BB+ (10) 2015 16 Palmatir Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (11) 2014 15 Cadonal Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (11) 2014 16 ACT Efficient natural gas 100% Mexico USD 300 MW BBB+/ Baa3/BB+ 2013 14 Monterrey Efficient natural gas 30% Mexico USD 142 MW Not rated 2018 20 ATN (12) Transmission line 100% Peru USD 365 miles BBB+/A3/BBB+ 2011 22 ATS Transmission line 100% Peru USD 569 miles BBB+/A3/BBB+ 2014 25 ATN 2 Transmission line 100% Peru USD 81 miles Not rated 2015 14 Quadra 1 Transmission line 100% Chile USD 49 miles Not rated 2014 16 Quadra 2 Transmission line 100% Chile USD 32 miles Not rated 2014 16 Palmucho Transmission line 100% Chile USD 6 miles BBB+/Baa1/ BBB+ 2007 19 Chile TL3 Transmission line 100% Chile USD 50 miles A+/A1/A 1993 Regulated Skikda Water 34.2% (5) Algeria USD 3.5 M ft3/day Not rated 2009 15 Honaine Water 25.5% (6) Algeria USD 7 M ft3/ day Not rated 2012 19 Seville PV Renewable (Solar) 80% (7) Spain Euro 1 MW A/Baa1/A- 2006 17 Melowind Renewable (Wind) 100% Uruguay USD 50MW BBB/Baa2/BBB- 2015 17 Mini-Hydro Renewable (Hydraulic) 100% Peru USD 4 MW BBB+/A3/BBB+ 2012 14 (1) On September 30, 2013, Liberty Interactive Corporation agreed to invest $300 million in Class A shares of ASO Holdings Company LLC, the holding company of Solana, in exchange for a share of the dividends and the taxable losses generated by Solana. (2) Itochu Corporation, a Japanese trading company, holds 30% of the shares in each of Solaben 2 and Solaben 3. (3) JGC, a Japanese engineering company, holds 13% of the shares in each of Solacor 1 and Solacor 2. (4) Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (29%) and Kaxu Community Trust (20%). (5) Algerian Energy Company, SPA owns 49% of Skikda and Sacyr Agua, S.L. owns the remaining 16.83%. (6) Algerian Energy Company, SPA owns 49% of Honaine and Sacyr Agua, S.L. owns the remaining 25.5%. (7) Instituto para la Diversificación y Ahorro de la Energía (“Idae”), a Spanish state owned company, holds 20% of the shares in Seville PV. (8) Certain contracts denominated in U.S. dollars are payable in local currency. (9) Reflects the counterparty’s credit ratings issued by Standard & Poor’s Ratings Services, or S&P, Moody’s Investors Service Inc., or Moody’s, and Fitch Ratings Ltd, or Fitch. (10) Refers to the credit rating of the Republic of South Africa. The offtaker is Eskom, which is a state-owned utility company in South Africa. (11) Refers to the credit rating of Uruguay, as UTE (Administración Nacional de Usinas y Transmisoras Eléctricas) is unrated. (12) Including the acquisition of ATN expansion 1. (13) As of December 31, 2018. (*) Commercial Operation Date.

Financial information by segm_2

Financial information by segment (Tables)	9 Months Ended
	Sep. 30, 2019
Financial information by segment [Abstract]
Revenues and Further Adjusted EBITDA, assets and liabilities by operating segments and business sectors	a) The following tables show Revenues and Further Adjusted EBITDA by operating segments and business sectors for the nine-month periods ended September 30, 2019 and 2018: Revenue Further Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Geography 2019 2018 2019 2018 North America 273,913 294,625 254,492 272,157 South America 105,760 91,807 87,757 76,234 EMEA 418,490 450,493 308,755 359,970 Total 798,163 836,925 651,004 708,361 Revenue Further Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Business sector 2019 2018 2019 2018 Renewable energy 609,828 652,135 493,311 565,915 Efficient natural gas 92,891 95,355 81,668 71,724 Electric transmission lines 77,024 71,920 65,133 60,447 Water 18,420 17,515 10,892 10,275 Total 798,163 836,925 651,004 708,361 The reconciliation of segment Further Adjusted EBITDA with the profit/(loss) attributable to the Company is as follows: For the nine-month period ended September 30, ($ in thousands) 2019 2018 Profit/(Loss) attributable to the Company $ 60,832 120,512 (Loss)/Profit attributable to non-controlling interests 7,548 9,828 Income tax 46,979 59,068 Share of (profits)/losses of associates (3,881 ) (4,690 ) Financial expense, net 304,637 279,844 Depreciation, amortization, and impairment charges 234,889 243,799 Total segment Further Adjusted EBITDA $ 651,004 708,361
Assets and liabilities by geography	b) The assets and liabilities by operating segments (and business sector) as of September 30, 2019 and December 31, 2018 are as follows: Assets and liabilities by geography as of September 30, 2019: North America South America EMEA Balance as of September 30, 2019 ($ in thousands) Assets allocated Contracted concessional assets 3,332,194 1,179,488 3,591,658 8,103,340 Investments carried under the equity method 93,054 - 47,531 140,585 Current financial investments 157,972 73,054 28,308 259,334 Cash and cash equivalents (project companies) 210,487 47,431 310,444 568,362 Subtotal allocated 3,793,707 1,299,973 3,977,941 9,071,621 Unallocated assets Other non-current assets 249,916 Other current assets (including cash and cash equivalents at holding company level) 415,611 Subtotal unallocated 665,527 Total assets 9,737,148 North America South America EMEA Balance as of September 30, 2019 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,722,879 893,497 2,314,971 4,931,347 Grants and other liabilities 1,503,410 7,404 129,390 1,640,204 Subtotal allocated 3,226,289 900,901 2,444,361 6,571,551 Unallocated liabilities Long-term and short-term corporate debt 686,409 Other non-current liabilities 621,150 Other current liabilities 160,993 Subtotal unallocated 1,468,552 Total liabilities 8,040,103 Equity unallocated 1,697,045 Total liabilities and equity unallocated 3,165,597 Total liabilities and equity 9,737,148 Assets and liabilities by geography as of December 31, 2018: North America South America EMEA Balance as of December 31, 2018 ($ in thousands) Assets allocated Contracted concessional assets 3,453,652 1,210,624 3,884,905 8,549,181 Investments carried under the equity method - - 53,419 53,419 Current financial investments 147,213 61,959 30,080 239,252 Cash and cash equivalents (project companies) 195,678 41,316 287,456 524,450 Subtotal allocated 3,796,543 1,313,899 4,255,860 9,366,302 Unallocated assets Other non-current assets 188,736 Other current assets (including cash and cash equivalents at holding company level) 363,993 Subtotal unallocated 552,729 Total assets 9,919,031 North America South America EMEA Balance as of December 31, 2018 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,725,961 900,801 2,464,352 5,091,114 Grants and other liabilities 1,527,724 7,550 122,852 1,658,126 Subtotal allocated 3,253,685 908,351 2,587,204 6,749,240 Unallocated liabilities Long-term and short-term corporate debt 684,073 Other non-current liabilities 523,827 Other current liabilities 205,779 Subtotal unallocated 1,413,679 Total liabilities 8,162,919 Equity unallocated 1,756,112 Total liabilities and equity unallocated 3,169,791 Total liabilities and equity 9,919,031
Assets and liabilities by business sector	Assets and liabilities by business sector as of September 30, 2019: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of September 30, 2019 ($ in thousands) Assets allocated Contracted concessional assets 6,593,786 563,937 860,987 84,630 8,103,340 Investments carried under the equity method 82,328 15,184 125 42,948 140,585 Current financial investments 13,953 150,257 77,196 17,928 259,334 Cash and cash equivalents (project companies) 534,712 4,297 21,903 7,450 568,362 Subtotal allocated 7,224,779 733,675 960,211 152,956 9,071,621 Unallocated assets Other non-current assets 249,916 Other current assets (including cash and cash equivalents at holding company level) 415,611 Subtotal unallocated 665,527 Total assets 9,737,148 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of September 30, 2019 ($ in thousands) Liabilities allocated Long-term and short-term project debt 3,723,984 532,961 649,142 25,260 4,931,347 Grants and other liabilities 1,638,376 143 951 734 1,640,204 Subtotal allocated 5,362,360 533,104 650,093 25,994 6,571,551 Unallocated liabilities Long-term and short-term corporate debt 686,409 Other non-current liabilities 621,150 Other current liabilities 160,993 Subtotal unallocated 1,468,552 Total liabilities 8,040,103 Equity unallocated 1,697,045 Total liabilities and equity unallocated 3,165,597 Total liabilities and equity 9,737,148 Assets and liabilities by business sector as of December 31, 2018: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of December 31, 2018 ($ in thousands) Assets allocated Contracted concessional assets 6,998,020 580,997 882,980 87,184 8,549,181 Investments carried under the equity method 10,257 - - 43,162 53,419 Current financial investments 15,396 147,192 61,102 15,562 239,252 Cash and cash equivalents (project companies) 453,096 45,625 14,043 11,686 524,450 Subtotal allocated 7,476,769 773,814 958,125 157,594 9,366,302 Unallocated assets Other non-current assets 188,736 Other current assets (including cash and cash equivalents at holding company level) 363,993 Subtotal unallocated 552,729 Total assets 9,919,031 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of December 31, 2018 ($ in thousands) Liabilities allocated Long-term and short-term project debt 3,868,626 545,123 647,820 29,545 5,091,114 Grants and other liabilities 1,656,146 161 1,025 794 1,658,126 Subtotal allocated 5,524,772 545,284 648,845 30,339 6,749,240 Unallocated liabilities Long-term and short-term corporate debt 684,073 Other non-current liabilities 523,827 Other current liabilities 205,779 Subtotal unallocated 1,413,679 Total liabilities 8,162,919 Equity unallocated 1,756,112 Total liabilities and equity unallocated 3,169,791 Total liabilities and equity 9,919,031
Depreciation, amortization and impairment charges recognized	c) The amount of depreciation, amortization and impairment charges recognized for the nine-month periods ended September 30, 2019 and 2018 are as follows: For the nine-month period ended September 30, Depreciation, amortization and impairment by geography 2019 2018 ($ in thousands) North America (88,647 ) (95,713 ) South America (35,553 ) (30,806 ) EMEA (110,689 ) (117,280 ) Total (234,889 ) (243,799 ) For the nine-month period ended September 30, Depreciation, amortization and impairment by business sectors 2019 2018 ($ in thousands) Renewable energy (215,941 ) (213,465 ) Efficient natural gas 784 (9,433 ) Electric transmission lines (20,093 ) (21,070 ) Water 361 169 Total (234,889 ) (243,799 )

Changes in the scope of the c_2

Changes in the scope of the consolidated financial statements (Tables)	9 Months Ended
	Sep. 30, 2019
Changes in the scope of the consolidated condensed interim financial statements [Abstract]
Amount of assets and liabilities integrated at the effective acquisition date	The amount of assets and liabilities integrated at the effective acquisition date for the aggregated change in scope is shown in the following table: Asset Acquisition for the year ended December 31, 2018 ($ in thousands) Concessional assets 155,909 Investments carried under the equity method 1 Current assets 5,646 Project debt long term (79,016 ) Deferred tax liabilities (590 ) Project debt short term (2,346 ) Other current and non-current liabilities (3,000 ) Asset acquisition - purchase price (76,604 ) Net result of the asset acquisition -

Contracted concessional assets

Contracted concessional assets (Tables)	9 Months Ended
	Sep. 30, 2019
Contracted concessional assets [Abstract]
Movements of contracted concessional assets	The detail of contracted concessional assets included in the heading ‘Contracted concessional assets’ as of September 30, 2019 and December 31, 2018 is as follows: Balance as of September 30, 2019 Balance as of December 31, 2018 ($ in thousands) Contracted concessional assets cost 10,214,848 10,475,828 Amortization and impairment (2,111,508 ) (1,926,647 ) Total 8,103,340 8,549,181

Investments carried under the_2

Investments carried under the equity method (Tables)	9 Months Ended
	Sep. 30, 2019
Investments carried under the equity method [Abstract]
Investments in associates	The table below shows the breakdown of the investments held in associates as of September 30, 2019 and December 31, 2018: Balance as of September 30, 2019 Balance as of December 31, 2018 ($ in thousands) Evacuación Valdecaballeros, S.L. 3,149 8,773 Myah Bahr Honaine, S.P.A.(*) 42,948 43,161 Pectonex, R.F. Proprietary Limited 1,415 1,485 ABY Infraestructuras, S.L. 19 - Ca Ku A1, S.A.P.I. de CV (PTS) 125 - Evacuación Villanueva del Rey, S.L - - Amherst Island Partnership (**) 77,745 - Pemcorp SAPI de CV (***) 15,184 - Total 140,585 53,419 (*) Myah Bahr Honaine, S.P.A., the project entity, is 51% owned by Geida Tlemcen, S.L. which is accounted for using the equity method in these consolidated condensed interim financial statements. Geida Tlemcen, S.L. is 50% owned by Atlantica. (**) Amherst Island Partnership, the holding company owing 100% of Windlectric Inc., the project entity, is accounted for under the equity method (Note 5). (***) Pemcorp SAPI de CV, Monterrey´s project entity, is 100% owned by Arroyo Netherlands II B.V. - which is accounted for under the equity method in these consolidated condensed interim financial statements (Note 5). Arroyo Netherlands II B.V. is 30% owned by Atlantica.

Financial investments (Tables)

Financial investments (Tables)	9 Months Ended
	Sep. 30, 2019
Financial investments [Abstract]
Non-current and Current financial investments	The detail of Non-current and Current financial investments as of September 30, 2019 and December 31, 2018 is as follows: Balance as of September 30, 2019 Balance as of December 31, 2018 ($ in thousands) Fair Value through OCI (Investment in Ten West link) 9,070 6,034 Fair Value through Profit and Loss (Investment in Rioglass) 7,000 - Derivative assets 2,930 11,571 Other receivable accounts at amortized cost 73,375 35,065 Total non-current financial investments 92,375 52,670 Contracted concessional financial assets 159,380 159,128 Derivative assets 3,064 1,582 Other receivable accounts at amortized cost 99,954 80,124 Total current financial investments 262,398 240,834

Derivative financial instrume_2

Derivative financial instruments (Tables)	9 Months Ended
	Sep. 30, 2019
Derivative financial instruments [Abstract]
Fair value amount of derivative financial instruments	The breakdowns of the fair value amount of the derivative financial instruments as of September 30, 2019 and December 31, 2018 are as follows: Balance as of September 30, 2019 Balance as of December 31, 2018 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedges 1,143 341,590 9,923 279,152 Foreign exchange derivative instruments 4,850 - 3,230 - Total 5,994 341,590 13,153 279,152

Related parties (Tables)

Related parties (Tables)	9 Months Ended
	Sep. 30, 2019
Related parties [Abstract]
Related party receivables and payables	Details of balances with related parties as of September 30, 2019 and December 31, 2018, which therefore do not include balances with Abengoa, are as follows: Balance as of September 30, Balance as of December 31, 2019 2018 ($ in thousands) Credit receivables (current) 10,045 5,328 Total current receivables with related parties 10,045 5,328 Credit receivables (non-current) 21,342 - Total non-current receivables with related parties 21,342 - Trade and other payables (current) 19,749 19,352 Total current payables with related parties 19,749 19,352 Credit payables (non-current) 15,504 33,675 Total non-current payables with related parties 15,504 33,675
Related party transactions	The transactions carried out with related parties have been as follows: For the nine-month period ended September 30, 2019 2018 ($ in thousands) Services received - (82,506 ) Financial income 391 3,062 Financial expenses (150 ) (1,042 )

Trade and other receivables (Ta

Trade and other receivables (Tables)	9 Months Ended
	Sep. 30, 2019
Trade and other receivables [Abstract]
Trade and other receivables	Trade and other receivables as of September 30, 2019 and December 31, 2018, consist of the following: Balance as of September 30, Balance as of December 31, 2019 2018 ($ in thousands) Trade receivables 257,112 163,856 Tax receivables 32,643 54,959 Prepayments 12,522 5,521 Other accounts receivable 17,296 12,059 Total 319,573 236,395

Corporate debt (Tables)

Corporate debt (Tables)	9 Months Ended
	Sep. 30, 2019
Corporate debt [Abstract]
Corporate debt	The breakdown of the corporate debt as of September 30, 2019 and December 31, 2018 is as follows: Balance as of September 30, Balance as of December 31, 2019 2018 ($ in thousands) Non-current 674,991 415,168 Current 11,418 268,905 Total Corporate Debt 686,409 684,073
Repayment schedule for corporate debt	The repayment schedule for the corporate debt as of September 30, 2019 is as follows: Remainder of 2019 Between January and September 2020 2021 2022 2023 Subsequent years Total ($ in thousands) New Revolving Credit Facility 314 - - 92,168 - - 92,482 Note Issuance Facility 154 - - 98,274 97,508 97,418 293,354 2017 Credit Facility 49 10,836 - - - - 10,885 2019 Note Issuance Facility 65 - - - - 289,623 289,688 Total 582 10,836 - 190,442 97,508 387,041 686,409

Project debt (Tables)

Project debt (Tables)	9 Months Ended
	Sep. 30, 2019
Project debt [Abstract]
Project debt	The breakdown of project debt for both non-current and current liabilities as of September 30, 2019 and December 31, 2018 is as follows: Balance as of September 30, Balance as of December 31, 2019 2018 ($ in thousands) Non-current 4,093,672 4,826,659 Current 837,675 264,455 Total Project debt 4,931,347 5,091,114
Repayment schedule for project debt	The repayment schedule for project debt in accordance with the financing arrangements and assuming there will be no acceleration of the Mojave debt, as of September 30, 2019, is as follows and is consistent with the projected cash flows of the related projects: Remainder of 2019 Payment of interests accrued as of September 30, 2019 Nominal repayment Between January and September 2020 Between October and December 2020 2021 2022 2023 Subsequent Years Total ($ in thousands) 60,867 143,888 99,300 139,994 258,445 288,527 313,918 3,626,409 4,931,347

Grants and other liabilities (T

Grants and other liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Grants and other liabilities [Abstract]
Grants and other non-current liabilities	Balance as of September 30, Balance as of December 31, 2019 2018 ($ in thousands) Grants 1,103,953 1,150,805 Other Liabilities 536,251 507,321 Grant and other non-current liabilities 1,640,204 1,658,126

Trade payables and other curr_2

Trade payables and other current liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Trade payables and other current liabilities [Abstract]
Trade payable and other current liabilities	Trade payable and other current liabilities as of September 30, 2019 and December 31, 2018 are as follows: Balance as of September 30, Balance as of December 31, 2019 2018 ($ in thousands) Trade accounts payable 62,703 109,430 Down payments from clients 6,169 6,289 Liberty (Note 16) 37,119 37,119 Other accounts payable 27,406 39,195 Total 133,397 192,033

Financial income and expenses (

Financial income and expenses (Tables)	9 Months Ended
	Sep. 30, 2019
Financial income and expenses [Abstract]
Financial income	The following table sets forth our financial income and expenses for the nine-month period ended September 30, 2019 and 2018: For the nine-month period ended September 30, Financial income 2019 2018 ($ in thousands) Interest income from loans and credits 2,522 36,556 Interest rates benefits derivatives: cash flow hedges 331 47 Total 2,853 36,603
Financial expenses	For the nine-month period ended September 30, Financial expenses 2019 2018 Expenses due to interest: ($ in thousands) - Loans from credit entities (196,350 ) (191,168 ) - Other debts (69,744 ) (63,451 ) Interest rates losses derivatives: cash flow hedges (44,139 ) (51,721 ) Total (310,233 ) (306,340 )
Other net financial income and expenses	The following table sets out ‘Other net financial income and expenses” for the nine-month periods ended September 30, 2019, and 2018: For the nine-month period ended September 30, Other financial income / (expenses) 2019 2018 ($ in thousands) Other financial income 11,412 8,711 Other financial losses (11,470 ) (19,850 ) Total (58 ) (11,139 )

Other operating income and ex_2

Other operating income and expenses (Tables)	9 Months Ended
	Sep. 30, 2019
Other operating income and expenses [Abstract]
Other operating income	The table below shows the detail of Other operating income and expenses for the nine-month periods ended September 30, 2019, and 2018: Other Operating income For the nine-month period ended September 30, 2019 2018 ($ in thousands) Grants (Note 16) 44,366 44,577 Income from various services and insurance proceeds 29,334 28,682 Income from the purchase of the long-term operation and maintenance payable with Abengoa - 38,955 Total 73,700 112,214
Other operating expenses	Other Operating expenses For the nine-month period ended September 30, 2019 2018 ($ in thousands) Leases and fees (1,501 ) (1,296 ) Operation and maintenance (94,573 ) (108,522 ) Independent professional services (28,934 ) (24,877 ) Supplies (18,929 ) (19,204 ) Insurance (18,192 ) (18,279 ) Levies and duties (25,830 ) (35,012 ) Other expenses (4,730 ) (10,143 ) Total (192,689 ) (217,333 )

Earnings per share (Tables)

Earnings per share (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings per share [Abstract]
Earnings per share	Basic earnings per share have been calculated by dividing the profit attributable to equity holders by the average number of shares outstanding. Diluted earnings per share equals basic earnings per share for the periods presented. Item For the nine-month period ended September 30, 2019 2018 ($ in thousands) Profit/ (loss) from continuing operations attributable to Atlantica. 60,832 120,512 Average number of ordinary shares outstanding (thousands) - basic and diluted 100,882 100,217 Earnings per share from continuing operations (U.S. dollar per share) - basic and diluted 0.60 1.20 Earnings per share from profit/(loss) for the period (U.S. dollar per share) - basic and diluted 0.60 1.20

Nature of the business, Descrip

Nature of the business, Description (Details)	May 31, 2019	May 22, 2019	Nov. 27, 2018	Mar. 09, 2018	Mar. 31, 2018	Sep. 30, 2019
Nature of the business [Abstract]
Ownership interest	44.20%
Algonquin [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests			16.47%	25.00%
Ownership interest		42.27%			25.00%	44.20%

Nature of the business, Assets

Nature of the business, Assets acquired (Details) $ in Thousands

Aug. 02, 2019USD ($)MWCorporation

May 24, 2019USD ($)MW

May 09, 2019USD ($)MW

Jan. 29, 2019USD ($)

Dec. 14, 2018USD ($)MW

Dec. 11, 2018USD ($)kV

Feb. 28, 2018USD ($)MW

Oct. 31, 2019USD ($)

Sep. 30, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 28, 2018USD ($)

Oct. 10, 2018USD ($)

Nature of the business [Abstract]

Investments carried under the equity method

$ 140,585

$ 53,419

Befesa Agua Tenes, S.L.U. [Member]

Nature of the business [Abstract]

Ownership interest

51.00%

Equity value of agreed price

$ 24,500

Consideration payment advanced

$ 19,900

Interest rate

12.00%

Befesa Agua Tenes, S.L.U. [Member] | Subsequent Events [Member]

Nature of the business [Abstract]

Payment received through cash sweep mechanism

$ 7,800

Monterrey [Member]

Nature of the business [Abstract]

Percentage interest acquired

30.00%

Gross capacity | MW

142

Acquisition purchase price

$ 42,000

Ownership percentage acquired

30.00%

Installed capacity | MW

130

Battery capacity | MW

12

Period of PPA

20 years

Number of international corporations | Corporation

2

Ownership percentage to be acquired under ROFO agreement

70.00%

Investments carried under the equity method

$ 17,000

Amherst Island [Member]

Nature of the business [Abstract]

Gross capacity | MW

75

Installed capacity | MW

75

Investments carried under the equity method

$ 4,900

$ 4,900

ASI Operations LLC [Member]

Nature of the business [Abstract]

Acquisition purchase price

6,000

Investments carried under the equity method

$ 6,000

Chile TL3 [Member]

Nature of the business [Abstract]

Gross capacity | kV

66

Acquisition purchase price

$ 6,000

Ownership interest

100.00%

ATN [Member]

Nature of the business [Abstract]

Acquisition purchase price

$ 16,000

Ownership interest

[1]

100.00%

Melowind [Member]

Nature of the business [Abstract]

Percentage interest acquired

100.00%

Gross capacity | MW

50

Acquisition purchase price

$ 45,000

Ownership interest

100.00%

Mini- Hydro [Member]

Nature of the business [Abstract]

Percentage interest acquired

100.00%

Gross capacity | MW

4

Acquisition purchase price

$ 9,000

Ownership interest

100.00%

PTS [Member]

Nature of the business [Abstract]

Percentage interest acquired

5.00%

Acquisition purchase price

$ 7,000

[1]

Including the acquisition of ATN expansion 1.

Nature of the business, Concess

Nature of the business, Concessional assets owned (Details) - USD ($) $ in Millions		9 Months Ended
		Sep. 30, 2019	Sep. 30, 2013
ACT [Member]
Nature of the business [Abstract]
Type		Efficient natural gas
Ownership		100.00%
Location		Mexico
Currency	[1]	USD
Capacity (gross)		300 MW
Counterparty credit ratings	[2]	BBB+/ Baa3/BB+
COD	[3]	2013
Contract years left	[4]	14 years
Monterrey [Member]
Nature of the business [Abstract]
Type		Efficient natural gas
Ownership		30.00%
Location		Mexico
Currency		USD
Capacity (gross)		142 MW
Counterparty credit ratings		Not rated
COD		2018
Contract years left		20 years
ATN [Member]
Nature of the business [Abstract]
Type	[5]	Transmission line
Ownership	[5]	100.00%
Location	[5]	Peru
Currency	[1],[5]	USD
Capacity (gross)	[5]	365 miles
Counterparty credit ratings	[2],[5]	BBB+/A3/BBB+
COD	[3],[5]	2011
Contract years left	[4],[5]	22 years
ATS [Member]
Nature of the business [Abstract]
Type		Transmission line
Ownership		100.00%
Location		Peru
Currency	[1]	USD
Capacity (gross)		569 miles
Counterparty credit ratings	[2]	BBB+/A3/BBB+
COD	[3]	2014
Contract years left	[4]	25 years
ATN2 [Member]
Nature of the business [Abstract]
Type		Transmission line
Ownership		100.00%
Location		Peru
Currency	[1]	USD
Capacity (gross)		81 miles
Counterparty credit ratings	[2]	Not rated
COD	[3]	2015
Contract years left	[4]	14 years
Quadra 1 [Member]
Nature of the business [Abstract]
Type		Transmission line
Ownership		100.00%
Location		Chile
Currency	[1]	USD
Capacity (gross)		49 miles
Counterparty credit ratings	[2]	Not rated
COD	[3]	2014
Contract years left	[4]	16 years
Quadra 2 [Member]
Nature of the business [Abstract]
Type		Transmission line
Ownership		100.00%
Location		Chile
Currency	[1]	USD
Capacity (gross)		32 miles
Counterparty credit ratings	[2]	Not rated
COD	[3]	2014
Contract years left	[4]	16 years
Palmucho [Member]
Nature of the business [Abstract]
Type		Transmission line
Ownership		100.00%
Location		Chile
Currency	[1]	USD
Capacity (gross)		6 miles
Counterparty credit ratings	[2]	BBB+/Baa1/BBB+
COD	[3]	2007
Contract years left	[4]	19 years
Chile TL3 [Member]
Nature of the business [Abstract]
Type		Transmission line
Ownership		100.00%
Location		Chile
Currency	[1]	USD
Capacity (gross)		50 miles
Counterparty credit ratings	[2]	A+/A1/A+
COD	[3]	1993
Skikda [Member]
Nature of the business [Abstract]
Type		Water
Ownership	[6]	34.20%
Location		Algeria
Currency	[1]	USD
Capacity (gross)		3.5 M ft3/day
Counterparty credit ratings	[2]	Not rated
COD	[3]	2009
Contract years left	[4]	15 years
Skikda [Member] | Algerian Energy Company, SPA [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		49.00%
Skikda [Member] | Sadyt [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		16.83%
Honaine [Member]
Nature of the business [Abstract]
Type		Water
Ownership	[7]	25.50%
Location		Algeria
Currency	[1]	USD
Capacity (gross)		7 M ft3/day
Counterparty credit ratings	[2]	Not rated
COD	[3]	2012
Contract years left	[4]	19 years
Honaine [Member] | Algerian Energy Company, SPA [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		49.00%
Honaine [Member] | Sadyt [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		25.50%
PS10/PS20 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		31 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2007& 2009
PS10 [Member]
Nature of the business [Abstract]
Contract years left	[4]	13 years
PS20 [Member]
Nature of the business [Abstract]
Contract years left	[4]	15 years
Solana [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Ownership interest type	[8]	Class B
Location		Arizona (USA)
Currency	[1]	USD
Capacity (gross)		280 MW
Counterparty credit ratings	[2]	A-/A2/A-
COD	[3]	2013
Contract years left	[4]	25 years
Solana [Member] | Liberty Interactive Corporation [Member]
Nature of the business [Abstract]
Class A membership investment			$ 300
Mojave [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Location		California (USA)
Currency	[1]	USD
Capacity (gross)		280 MW
Counterparty credit ratings	[2]	D/WR/WD
COD	[3]	2014
Contract years left	[4]	21 years
Solaben 2 & 3 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[9]	70.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		2x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2012
Solaben 2 & 3 [Member] | Itochu Corporation [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		30.00%
Solaben 2 [Member]
Nature of the business [Abstract]
Contract years left	[4]	19 years
Solaben 3 [Member]
Nature of the business [Abstract]
Contract years left	[4]	18 years
Solacor 1 & 2 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[10]	87.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		2x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2012
Solacor 1 & 2 [Member] | JGC [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		13.00%
Solacor 1 [Member]
Nature of the business [Abstract]
Contract years left		18 years
Solacor 2 [Member]
Nature of the business [Abstract]
Contract years left		18 years
Helioenergy 1 & 2 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		2x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2011
Helioenergy 1 [Member]
Nature of the business [Abstract]
Contract years left		18 years
Helioenergy 2 [Member]
Nature of the business [Abstract]
Contract years left		18 years
Helios 1 & 2 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		2x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2012
Helios 1 [Member]
Nature of the business [Abstract]
Contract years left		19 years
Helios 2 [Member]
Nature of the business [Abstract]
Contract years left		19 years
Solnova 1, 3 & 4 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		3x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2010
Solnova 1 [Member]
Nature of the business [Abstract]
Contract years left	[4]	16 years
Solnova 3 [Member]
Nature of the business [Abstract]
Contract years left	[4]	16 years
Solnova 4 [Member]
Nature of the business [Abstract]
Contract years left	[4]	17 years
Solaben 1 & 6 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		2x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2013
Solaben 1 [Member]
Nature of the business [Abstract]
Contract years left		20 years
Solaben 6 [Member]
Nature of the business [Abstract]
Contract years left		20 years
Seville PV [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[11]	80.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		1 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2006
Contract years left	[4]	17 years
Seville PV [Member] | Idae [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		20.00%
Kaxu [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[12]	51.00%
Location		South Africa
Currency	[1]	Rand
Capacity (gross)		100 MW
Counterparty credit ratings	[2],[13]	BB/Baa3/BB+
COD	[3]	2015
Contract years left	[4]	16 years
Kaxu [Member] | IDC [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		29.00%
Kaxu [Member] | Kaxu Community Trust [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		20.00%
Palmatir [Member]
Nature of the business [Abstract]
Type		Renewable (Wind)
Ownership		100.00%
Location		Uruguay
Currency	[1]	USD
Capacity (gross)		50 MW
Counterparty credit ratings	[2],[14]	BBB/Baa2/BBB-
COD	[3]	2014
Contract years left	[4]	15 years
Cadonal [Member]
Nature of the business [Abstract]
Type		Renewable (Wind)
Ownership		100.00%
Location		Uruguay
Currency	[1]	USD
Capacity (gross)		50 MW
Counterparty credit ratings	[2],[14]	BBB/Baa2/BBB-
COD	[3]	2014
Contract years left	[4]	16 years
Melowind [Member]
Nature of the business [Abstract]
Type		Renewable (Wind)
Ownership		100.00%
Location		Uruguay
Currency	[1]	USD
Capacity (gross)		50MW
Counterparty credit ratings	[2]	BBB/Baa2/BBB-
COD	[3]	2015
Contract years left	[4]	17 years
Mini-Hydro [Member]
Nature of the business [Abstract]
Type		Renewable (Hydraulic)
Ownership		100.00%
Location		Peru
Currency	[1]	USD
Capacity (gross)		4 MW
Counterparty credit ratings	[2]	BBB+/A3/ BBB+
COD	[3]	2012
Contract years left	[4]	14 years
[1]	Certain contracts denominated in U.S. dollars are payable in local currency.
[2]	Reflects the counterparty's credit ratings issued by Standard & Poor's Ratings Services, or S&P, Moody's Investors Service Inc., or Moody's, and Fitch Ratings Ltd, or Fitch.
[3]	Commercial Operation Date.
[4]	As of December 31, 2018.
[5]	Including the acquisition of ATN expansion 1.
[6]	Algerian Energy Company, SPA owns 49% of Skikda and Sacyr Agua, S.L. owns the remaining 16.83%.
[7]	Algerian Energy Company, SPA owns 49% of Honaine and Sacyr Agua, S.L. owns the remaining 25.5%.
[8]	On September 30, 2013, Liberty Interactive Corporation agreed to invest $300 million in Class A shares of ASO Holdings Company LLC, the holding company of Solana, in exchange for a share of the dividends and the taxable losses generated by Solana.
[9]	Itochu Corporation, a Japanese trading company, holds 30% of the shares in each of Solaben 2 and Solaben 3.
[10]	JGC, a Japanese engineering company, holds 13% of the shares in each of Solacor 1 and Solacor 2.
[11]	Instituto para la Diversificacion y Ahorro de la Energia ("Idae"), a Spanish state owned company, holds 20% of the shares in Seville PV.
[12]	Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (29%) and Kaxu Community Trust (20%).
[13]	Refers to the credit rating of the Republic of South Africa. The offtaker is Eskom, which is a state-owned utility company in South Africa.
[14]	Refers to the credit rating of Uruguay, as UTE (Administracion Nacional de Usinas y Transmisoras Electricas) is unrated.

Financial information by segm_3

Financial information by segment, Business sectors (Details) ft³ / d in Millions	Dec. 14, 2018MW	Sep. 30, 2019ft³ / dMWLineWindFarmPlantSolarPlatformmi
Melowind [Member]
Financial information by segment [Abstract]
Gross capacity	50
United States [Member] | Renewable Energy [Member] | Solana [Member]
Financial information by segment [Abstract]
Number of contracted assets | Plant		1
Gross capacity		280
United States [Member] | Renewable Energy [Member] | Mojave [Member]
Financial information by segment [Abstract]
Number of contracted assets | Plant		1
Gross capacity		280
Spain [Member] | Renewable Energy [Member]
Financial information by segment [Abstract]
Number of contracted assets | SolarPlatform		8
Spain [Member] | Renewable Energy [Member] | PS10/PS20 [Member]
Financial information by segment [Abstract]
Gross capacity		31
Spain [Member] | Renewable Energy [Member] | Solacor 1 and Solacor 2 [Member]
Financial information by segment [Abstract]
Gross capacity		100
Spain [Member] | Renewable Energy [Member] | Solaben 2 and 3 [Member]
Financial information by segment [Abstract]
Gross capacity		100
Spain [Member] | Renewable Energy [Member] | Helioenergy 1 and 2 [Member]
Financial information by segment [Abstract]
Gross capacity		100
Spain [Member] | Renewable Energy [Member] | Helios 1 and 2 [Member]
Financial information by segment [Abstract]
Gross capacity		100
Spain [Member] | Renewable Energy [Member] | Solnova 1, 3 and 4 [Member]
Financial information by segment [Abstract]
Gross capacity		150
Spain [Member] | Renewable Energy [Member] | Solaben 1 and 6 [Member]
Financial information by segment [Abstract]
Gross capacity		100
Spain [Member] | Renewable Energy [Member] | Seville PV [Member]
Financial information by segment [Abstract]
Gross capacity		1
South Africa [Member] | Renewable Energy [Member] | Kaxu [Member]
Financial information by segment [Abstract]
Number of contracted assets | Plant		1
Gross capacity		100
Uruguay [Member] | Renewable Energy [Member] | Palmatir [Member]
Financial information by segment [Abstract]
Number of contracted assets | WindFarm		1
Gross capacity		50
Uruguay [Member] | Renewable Energy [Member] | Cadonal [Member]
Financial information by segment [Abstract]
Number of contracted assets | WindFarm		1
Gross capacity		50
Uruguay [Member] | Renewable Energy [Member] | Melowind [Member]
Financial information by segment [Abstract]
Number of contracted assets | WindFarm		1
Gross capacity		50
Mexico [Member] | Efficient Natural Gas [Member] | ACT [Member]
Financial information by segment [Abstract]
Gross capacity		300
Term of take-or-pay contract		20 years
Mexico [Member] | Efficient Natural Gas [Member] | Monterrey [Member]
Financial information by segment [Abstract]
Gross capacity		142
Installed capacity		130
Battery capacity		12
Peru [Member] | Renewable Energy [Member]
Financial information by segment [Abstract]
Gross capacity		4
Peru [Member] | Electric Transmission Lines [Member] | ATN, ATS and ATN2 [Member]
Financial information by segment [Abstract]
Number of contracted assets | Line		3
Length of transmission lines | mi		1,015
Chile [Member] | Electric Transmission Lines [Member] | Quadra 1, Quadra 2, Palmucho and Chile TL3 [Member]
Financial information by segment [Abstract]
Number of contracted assets | Line		4
Length of transmission lines | mi		137
Algeria [Member] | Water [Member] | Honaine and Skikda [Member]
Financial information by segment [Abstract]
Number of contracted assets | Plant		2
Aggregate capacity | ft³ / d		10.5

Financial information by segm_4

Financial information by segment, Revenues and Further Adjusted EBITDA (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)Customer	Sep. 30, 2018USD ($)Customer
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	4	4
Revenue	$ 798,163	$ 836,925
Further Adjusted EBITDA	$ 651,004	$ 708,361
Renewable Energy [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	3	3
Revenue	$ 609,828	$ 652,135
Further Adjusted EBITDA	$ 493,311	$ 565,915
Efficient Natural Gas [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	1	1
Revenue	$ 92,891	$ 95,355
Further Adjusted EBITDA	81,668	71,724
Electric Transmission Lines [Member]
Financial information by segment [Abstract]
Revenue	77,024	71,920
Further Adjusted EBITDA	65,133	60,447
Water [Member]
Financial information by segment [Abstract]
Revenue	18,420	17,515
Further Adjusted EBITDA	10,892	10,275
North America [Member]
Financial information by segment [Abstract]
Revenue	273,913	294,625
Further Adjusted EBITDA	254,492	272,157
South America [Member]
Financial information by segment [Abstract]
Revenue	105,760	91,807
Further Adjusted EBITDA	87,757	76,234
EMEA [Member]
Financial information by segment [Abstract]
Revenue	418,490	450,493
Further Adjusted EBITDA	$ 308,755	$ 359,970

Financial information by segm_5

Financial information by segment, Reconciliation of segment Further Adjusted EBITDA (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Financial information by segment [Abstract]
Profit/(Loss) attributable to the Company	$ 60,832	$ 120,512
(Loss)/Profit attributable to non-controlling interests	7,548	9,828
Income tax	46,979	59,068
Share of (profits)/losses of associates	(3,881)	(4,690)
Financial expense, net	304,637	279,844
Depreciation, amortization, and impairment charges	234,889	243,799
Total segment Further Adjusted EBITDA	$ 651,004	$ 708,361

Financial information by segm_6

Financial information by segment, Assets and liabilities by geography (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Assets allocated [Abstract]
Contracted concessional assets	$ 8,103,340	$ 8,549,181
Investments carried under the equity method	140,585	53,419
Current financial investments	262,398	240,834
Cash and cash equivalents (project companies)	641,728	631,542	$ 744,636	$ 669,387
Total assets	9,737,148	9,919,031
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,931,347	5,091,114
Grants and other liabilities	1,640,204	1,658,126
Long-term and short-term corporate debt	686,409	684,073
Total liabilities	8,040,103	8,162,919
Equity	1,697,045	1,756,112	$ 1,893,231	$ 1,884,967
Total liabilities and equity	9,737,148	9,919,031
North America [Member]
Assets allocated [Abstract]
Contracted concessional assets	3,332,194	3,453,652
Investments carried under the equity method	93,054	0
Current financial investments	157,972	147,213
Cash and cash equivalents (project companies)	210,487	195,678
Total assets	3,793,707	3,796,543
Liabilities allocated [Abstract]
Long-term and short-term project debt	1,722,879	1,725,961
Grants and other liabilities	1,503,410	1,527,724
Total liabilities	3,226,289	3,253,685
South America [Member]
Assets allocated [Abstract]
Contracted concessional assets	1,179,488	1,210,624
Investments carried under the equity method	0	0
Current financial investments	73,054	61,959
Cash and cash equivalents (project companies)	47,431	41,316
Total assets	1,299,973	1,313,899
Liabilities allocated [Abstract]
Long-term and short-term project debt	893,497	900,801
Grants and other liabilities	7,404	7,550
Total liabilities	900,901	908,351
EMEA [Member]
Assets allocated [Abstract]
Contracted concessional assets	3,591,658	3,884,905
Investments carried under the equity method	47,531	53,419
Current financial investments	28,308	30,080
Cash and cash equivalents (project companies)	310,444	287,456
Total assets	3,977,941	4,255,860
Liabilities allocated [Abstract]
Long-term and short-term project debt	2,314,971	2,464,352
Grants and other liabilities	129,390	122,852
Total liabilities	2,444,361	2,587,204
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional assets	8,103,340	8,549,181
Investments carried under the equity method	140,585	53,419
Current financial investments	259,334	239,252
Cash and cash equivalents (project companies)	568,362	524,450
Total assets	9,071,621	9,366,302
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,931,347	5,091,114
Grants and other liabilities	1,640,204	1,658,126
Total liabilities	6,571,551	6,749,240
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	249,916	188,736
Other current assets (including cash and cash equivalents at holding company level)	415,611	363,993
Total assets	665,527	552,729
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	686,409	684,073
Other non-current liabilities	621,150	523,827
Other current liabilities	160,993	205,779
Total liabilities	1,468,552	1,413,679
Equity	1,697,045	1,756,112
Total liabilities and equity	$ 3,165,597	$ 3,169,791

Financial information by segm_7

Financial information by segment, Assets and liabilities by business sector (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Assets allocated [Abstract]
Contracted concessional assets	$ 8,103,340	$ 8,549,181
Investments carried under the equity method	140,585	53,419
Current financial investments	262,398	240,834
Cash and cash equivalents (project companies)	641,728	631,542	$ 744,636	$ 669,387
Total assets	9,737,148	9,919,031
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,931,347	5,091,114
Grants and other liabilities	1,640,204	1,658,126
Long-term and short-term corporate debt	686,409	684,073
Total liabilities	8,040,103	8,162,919
Equity	1,697,045	1,756,112	$ 1,893,231	$ 1,884,967
Total liabilities and equity	9,737,148	9,919,031
Renewable Energy [Member]
Assets allocated [Abstract]
Contracted concessional assets	6,593,786	6,998,020
Investments carried under the equity method	82,328	10,257
Current financial investments	13,953	15,396
Cash and cash equivalents (project companies)	534,712	453,096
Total assets	7,224,779	7,476,769
Liabilities allocated [Abstract]
Long-term and short-term project debt	3,723,984	3,868,626
Grants and other liabilities	1,638,376	1,656,146
Total liabilities	5,362,360	5,524,772
Efficient Natural Gas [Member]
Assets allocated [Abstract]
Contracted concessional assets	563,937	580,997
Investments carried under the equity method	15,184	0
Current financial investments	150,257	147,192
Cash and cash equivalents (project companies)	4,297	45,625
Total assets	733,675	773,814
Liabilities allocated [Abstract]
Long-term and short-term project debt	532,961	545,123
Grants and other liabilities	143	161
Total liabilities	533,104	545,284
Electric Transmission Lines [Member]
Assets allocated [Abstract]
Contracted concessional assets	860,987	882,980
Investments carried under the equity method	125	0
Current financial investments	77,196	61,102
Cash and cash equivalents (project companies)	21,903	14,043
Total assets	960,211	958,125
Liabilities allocated [Abstract]
Long-term and short-term project debt	649,142	647,820
Grants and other liabilities	951	1,025
Total liabilities	650,093	648,845
Water [Member]
Assets allocated [Abstract]
Contracted concessional assets	84,630	87,184
Investments carried under the equity method	42,948	43,162
Current financial investments	17,928	15,562
Cash and cash equivalents (project companies)	7,450	11,686
Total assets	152,956	157,594
Liabilities allocated [Abstract]
Long-term and short-term project debt	25,260	29,545
Grants and other liabilities	734	794
Total liabilities	25,994	30,339
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional assets	8,103,340	8,549,181
Investments carried under the equity method	140,585	53,419
Current financial investments	259,334	239,252
Cash and cash equivalents (project companies)	568,362	524,450
Total assets	9,071,621	9,366,302
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,931,347	5,091,114
Grants and other liabilities	1,640,204	1,658,126
Total liabilities	6,571,551	6,749,240
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	249,916	188,736
Other current assets (including cash and cash equivalents at holding company level)	415,611	363,993
Total assets	665,527	552,729
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	686,409	684,073
Other non-current liabilities	621,150	523,827
Other current liabilities	160,993	205,779
Total liabilities	1,468,552	1,413,679
Equity	1,697,045	1,756,112
Total liabilities and equity	$ 3,165,597	$ 3,169,791

Financial information by segm_8

Financial information by segment, Depreciation, amortization and impairment charges recognized (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ (234,889)	$ (243,799)
North America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(88,647)	(95,713)
South America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(35,553)	(30,806)
EMEA [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(110,689)	(117,280)
Renewable Energy [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(215,941)	(213,465)
Efficient Natural Gas [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	784	(9,433)
Electric Transmission Lines [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(20,093)	(21,070)
Water [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ 361	$ 169

Changes in the scope of the c_3

Changes in the scope of the consolidated condensed interim financial statements (Details) $ in Thousands	Aug. 02, 2019USD ($)MW	May 24, 2019USD ($)MW	Dec. 28, 2018USD ($)TransmissionLine	Oct. 10, 2018USD ($)	Sep. 30, 2019USD ($)	May 09, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 13, 2018USD ($)	Dec. 11, 2018USD ($)	Nov. 27, 2018	Feb. 28, 2018USD ($)
Business acquisition [Abstract]
Investments carried under the equity method					$ 140,585		$ 53,419
Current assets					1,243,307		1,127,695
Project debt long term					(4,093,672)		(4,826,659)
Deferred tax liabilities					(264,056)		(211,000)
Project debt short term					$ (837,675)		(264,455)
Algonquin [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Percentage interest acquired										16.47%
Asset Acquisition [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Purchase price							76,604
Business acquisition [Abstract]
Concessional assets							155,909
Investments carried under the equity method							1
Current assets							5,646
Project debt long term							(79,016)
Deferred tax liabilities							(590)
Project debt short term							(2,346)
Other current and non-current liabilities							(3,000)
Asset acquisition - purchase price							(76,604)
Net result of the asset acquisition							$ 0
Amherst Island [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Gross capacity | MW		75
Total investment		$ 97,200
Business acquisition [Abstract]
Investments carried under the equity method		4,900				$ 4,900
Amherst Island [Member] | Algonquin [Member]
Business acquisition [Abstract]
Investments carried under the equity method		$ 92,300
Monterrey [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Gross capacity | MW	142
Total investment	$ 42,000
Percentage interest acquired	30.00%
Purchase price	$ 42,000
Business acquisition [Abstract]
Investments carried under the equity method	17,000
Asset acquisition - purchase price	(42,000)
ASI Ops [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Purchase price	6,000
Business acquisition [Abstract]
Investments carried under the equity method	6,000
Asset acquisition - purchase price	$ (6,000)
Mini- Hydro [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Percentage interest acquired											100.00%
Purchase price											$ 9,327
Business acquisition [Abstract]
Asset acquisition - purchase price											$ (9,327)
Pemex Transportation System [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Percentage interest acquired				5.00%
Consideration initial amount will be disbursed as construction progresses				$ 7,000
Additional ownership percentage to be acquired				65.00%
Remaining ownership percentage to be acquired one year after COD				30.00%
Total estimated equity investment				$ 150,000
Chile TL3 [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Purchase price									$ 6,000
Business acquisition [Abstract]
Asset acquisition - purchase price									$ (6,000)
Melowind [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Percentage interest acquired								100.00%
Purchase price								$ 45,000
Business acquisition [Abstract]
Asset acquisition - purchase price								$ (45,000)
Power Substation [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Purchase price			$ 16,000
Number of transmission lines acquired | TransmissionLine			2
Business acquisition [Abstract]
Asset acquisition - purchase price			$ (16,000)

Contracted concessional asset_2

Contracted concessional assets (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Contracted Concessional Assets [Abstract]
Contracted concessional assets	$ 8,103,340	$ 8,549,181
Impairment loss on contracted concessional financial assets	$ 0
Abengoa [Member]
Contracted Concessional Assets [Abstract]
Term to maintain guarantees and letters of credit	5 years
Contracted Concessional Assets [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional financial assets	$ 824,078	843,291
Solana [Member]
Contracted Concessional Assets [Abstract]
Impairment loss on contracted concessional financial assets		42,700
Cost [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	10,214,848	10,475,828
Amortization and Impairment [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	$ (2,111,508)	$ (1,926,647)

Investments carried under the_3

Investments carried under the equity method (Details) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2019	Dec. 31, 2018
Investments in associates [Abstract]
Investment under the equity method		$ 140,585	$ 53,419
Geida Tlemcen, S.L. [Member]
Investments in associates [Abstract]
Ownership interest		50.00%
Arroyo Netherlands II B.V [Member]
Investments in associates [Abstract]
Ownership interest		30.00%
Evacuacion Valdecaballeros, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method		$ 3,149	8,773
Myah Bahr Honaine, S.P.A. [Member]
Investments in associates [Abstract]
Investment under the equity method	[1]	$ 42,948	43,161
Myah Bahr Honaine, S.P.A. [Member] | Geida Tlemcen, S.L. [Member]
Investments in associates [Abstract]
Ownership interest		51.00%
Pectonex, R.F. Proprietary Limited [Member]
Investments in associates [Abstract]
Investment under the equity method		$ 1,415	1,485
ABY Infraestructuras, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method		19	0
Ca Ku A1, S.A.P.I de CV (PTS) [Member]
Investments in associates [Abstract]
Investment under the equity method		125	0
Evacuacion Villanueva del Rey, S.L [Member]
Investments in associates [Abstract]
Investment under the equity method		0	0
Amherst Island Partnership [Member]
Investments in associates [Abstract]
Investment under the equity method	[2]	$ 77,745	0
Amherst Island Partnership [Member] | Windlectric Inc. [Member]
Investments in associates [Abstract]
Ownership interest		100.00%
Pemcorp SAPI de CV [Member]
Investments in associates [Abstract]
Investment under the equity method	[3]	$ 15,184	0
Pemcorp SAPI de CV [Member] | Arroyo Netherlands II B.V [Member]
Investments in associates [Abstract]
Ownership interest		100.00%
Associate Companies [Member]
Investments in associates [Abstract]
Investment under the equity method		$ 140,585	$ 53,419
[1]	Myah Bahr Honaine, S.P.A., the project entity, is 51% owned by Geida Tlemcen, S.L. which is accounted for using the equity method in these consolidated condensed interim financial statements. Geida Tlemcen, S.L. is 50% owned by Atlantica.
[2]	Amherst Island Partnership, the holding company owing 100% of Windlectric Inc., the project entity, is accounted for under the equity method (Note 5).
[3]	Pemcorp SAPI de CV, Monterrey's project entity, is 100% owned by Arroyo Netherlands II B.V. which is accounted for under the equity method in these consolidated condensed interim financial statements (Note 5). Arroyo Netherlands II B.V. is 30% owned by Atlantica.

Financial investments (Details)

Financial investments (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Financial investments [Abstract]
Fair Value through OCI (Investment in Ten West link)	$ 9,070	$ 6,034
Fair Value through Profit and Loss (Investment in Rioglass)	7,000	0
Derivative assets	2,930	11,571
Other receivable accounts at amortized cost	73,375	35,065
Total non-current financial investments	92,375	52,670
Contracted concessional financial assets	159,380	159,128
Derivative assets	3,064	1,582
Other receivable accounts at amortized cost	99,954	80,124
Total current financial investments	$ 262,398	$ 240,834

Financial investments, Restruct

Financial investments, Restructuring agreement of Abengoa (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)mi	Aug. 02, 2019	Dec. 31, 2018USD ($)
Restructuring Agreement [Abstract]
Other noncurrent receivable	$ 73,375		$ 35,065
Restricted cash included in current other receivables	76,900		$ 78,900
Monterrey [Member]
Restructuring Agreement [Abstract]
Percentage interest acquired		30.00%
Other noncurrent receivable	21,300
Befesa Agua Tenes, S.L.U. [Member]
Restructuring Agreement [Abstract]
Other noncurrent receivable	$ 10,900
Ten West Link [Member]
Restructuring Agreement [Abstract]
Percentage interest acquired	12.50%
Length of transmission lines | mi	114
Rioglass [Member]
Restructuring Agreement [Abstract]
Percentage interest acquired	15.12%

Derivative financial instrume_3

Derivative financial instruments (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Breakdown of fair value amount of derivative financial instruments [Abstract]
Loss on cash flow hedges	$ 41,062	$ 51,049
Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	5,994		$ 13,153
Liabilities	$ 341,590		279,152
Interest Rate Derivatives [Member] | Euros [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Percent of notional amount of debt hedged in next 12 months	100.00%
Percentage of notional amount of debt hedged in year two	75.00%
Interest Rate Derivatives [Member] | Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	$ 1,143		9,923
Liabilities	341,590		279,152
Loss on cash flow hedges	(41,100)	$ (51,000)
After-tax result accumulated in equity	35,800		95,000
Foreign Exchange Derivative Instruments [Member] | Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	4,850		3,230
Liabilities	$ 0		$ 0

Related parties (Details)

Related parties (Details) - USD ($) $ in Thousands	May 31, 2019	May 22, 2019	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Nov. 27, 2018
Non-controlling ownership interest [Abstract]
Ownership interest	44.20%
Details of Balances [Abstract]
Total non-current payables with related parties				$ 15,504		$ 15,504		$ 33,675
Transactions With Related Party [Abstract]
Financial income						2,853	$ 36,603
Financial expenses						$ (310,233)	$ (306,340)
Algonquin [Member]
Non-controlling ownership interest [Abstract]
Additional ownership interests acquired									16.47%
Ownership interest		42.27%	25.00%			44.20%
Related Parties [Member]
Details of Balances [Abstract]
Total current receivables with related parties				10,045		$ 10,045		5,328
Total non-current receivables with related parties				21,342		21,342		0
Total current payables with related parties				19,749		19,749		19,352
Total non-current payables with related parties				15,504		15,504		33,675
Related Parties [Member] | Trade and other payables [Member]
Details of Balances [Abstract]
Total current payables with related parties				19,749		19,749		19,352
Related Parties [Member] | Credit payables [Member]
Details of Balances [Abstract]
Total non-current payables with related parties				15,504		15,504		33,675
Related Parties [Member] | Credit receivables [member]
Details of Balances [Abstract]
Total current receivables with related parties				10,045		10,045		5,328
Total non-current receivables with related parties				21,342		$ 21,342		$ 0
Subsidiaries [Member]
Transactions With Related Party [Abstract]
Services received				0	$ (82,506)
Financial income				391	3,062
Financial expenses				$ (150)	$ (1,042)

Trade and other receivables (De

Trade and other receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Trade and other receivables [Abstract]
Trade receivables	$ 257,112	$ 163,856
Tax receivables	32,643	54,959
Prepayments	12,522	5,521
Other accounts receivable	17,296	12,059
Total	$ 319,573	$ 236,395

Equity (Details)

Equity (Details)	Sep. 13, 2019USD ($)	Aug. 02, 2019$ / shares	Jun. 14, 2019USD ($)	May 31, 2019shares	May 22, 2019USD ($)shares	May 07, 2019$ / shares	Mar. 22, 2019USD ($)	Feb. 26, 2019$ / shares	Mar. 31, 2018	Sep. 30, 2019USD ($)Vote$ / sharesshares	Dec. 31, 2018USD ($)
Equity [Abstract]
Share capital										$ 10,160,000	$ 10,022,000
Shares outstanding (in shares) | shares				2,000,000						101,601,666
Nominal value per share (in dollars per share) | $ / shares										$ 0.10
Voting right per share | Vote										1
Ownership interest				44.20%
Treasury shares held (in shares) | shares										0
Increase (decrease) in treasury shares (in shares) | shares										0
Fourth Quarter [Member]
Equity [Abstract]
Dividend declaration date										Feb. 26, 2019
Dividend paid date										Mar. 22, 2019
Dividend declared and paid (in dollars per share) | $ / shares								$ 0.37
Dividends paid							$ 37,100,000
First Quarter [Member]
Equity [Abstract]
Dividend declaration date										May 7, 2019
Dividend paid date										Jun. 14, 2019
Dividend declared and paid (in dollars per share) | $ / shares						$ 0.39
Dividends paid			$ 39,600,000
Second Quarter [Member]
Equity [Abstract]
Dividend declaration date										Aug. 2, 2019
Dividend paid date										Sep. 13, 2019
Dividend declared and paid (in dollars per share) | $ / shares		$ 0.40
Dividends paid	$ 40,600,000
Algonquin [Member]
Equity [Abstract]
Share capital					$ 30,000,000
Shares outstanding (in shares) | shares					1,384,402
Ownership interest					42.27%				25.00%	44.20%
Abengoa [Member]
Equity [Abstract]
Ownership interest											41.47%

Corporate debt, Breakdown of co

Corporate debt, Breakdown of corporate debt (Details) $ in Thousands, € in Millions	Feb. 10, 2017EUR (€)Swap	Sep. 30, 2019USD ($)	Dec. 31, 2018USD ($)
Corporate debt [Abstract]
Non-current		$ 674,991	$ 415,168
Current		11,418	268,905
Total Corporate Debt		686,409	$ 684,073
Note Issuance Facility [Member]
Corporate debt [Abstract]
Total Corporate Debt		$ 293,354
Principal amount | €	€ 275
Number of interest rate swaps | Swap	2
Fixed interest rate	5.50%
Note Issuance Facility [Member] | EURIBOR [Member]
Corporate debt [Abstract]
Adjustment to interest rate	4.90%
Series 1 Notes [Member]
Corporate debt [Abstract]
Maturity date		2022
Series 2 Notes [Member]
Corporate debt [Abstract]
Maturity date		2023
Series 3 Notes [Member]
Corporate debt [Abstract]
Maturity date		2024

Corporate debt, Repayment sched

Corporate debt, Repayment schedule (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Repayment schedule [Abstract]
Corporate debt	$ 686,409	$ 684,073
Remainder of 2019 [Member]
Repayment schedule [Abstract]
Corporate debt	582
Between January and September 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	10,836
2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2022 [Member]
Repayment schedule [Abstract]
Corporate debt	190,442
2023 [Member]
Repayment schedule [Abstract]
Corporate debt	97,508
Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	387,041
New Revolving Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt	92,482
New Revolving Credit Facility [Member] | Remainder of 2019 [Member]
Repayment schedule [Abstract]
Corporate debt	314
New Revolving Credit Facility [Member] | Between January and September 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	0
New Revolving Credit Facility [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
New Revolving Credit Facility [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	92,168
New Revolving Credit Facility [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
New Revolving Credit Facility [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility [Member]
Repayment schedule [Abstract]
Corporate debt	293,354
Note Issuance Facility [Member] | Remainder of 2019 [Member]
Repayment schedule [Abstract]
Corporate debt	154
Note Issuance Facility [Member] | Between January and September 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	98,274
Note Issuance Facility [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	97,508
Note Issuance Facility [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	97,418
2017 Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt	10,885
2017 Credit Facility [Member] | Remainder of 2019 [Member]
Repayment schedule [Abstract]
Corporate debt	49
2017 Credit Facility [Member] | Between January and September 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	10,836
2017 Credit Facility [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0
2019 Note Issuance Facility [Member]
Repayment schedule [Abstract]
Corporate debt	289,688
2019 Note Issuance Facility [Member] | Remainder of 2019 [Member]
Repayment schedule [Abstract]
Corporate debt	65
2019 Note Issuance Facility [Member] | Between January and September 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2019 Note Issuance Facility [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2019 Note Issuance Facility [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2019 Note Issuance Facility [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2019 Note Issuance Facility [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	$ 289,623

Corporate debt, Details of corp

Corporate debt, Details of corporate debt (Details) $ in Thousands, € in Millions

Sep. 10, 2019USD ($)

Apr. 30, 2019EUR (€)

Jun. 30, 2019USD ($)

Sep. 30, 2019USD ($)

Sep. 30, 2018USD ($)

Aug. 02, 2019USD ($)

Jun. 28, 2019

Jan. 31, 2019USD ($)

May 10, 2018USD ($)

Jul. 20, 2017USD ($)

Jul. 20, 2017EUR (€)

Nov. 17, 2014USD ($)

Corporate debt [Abstract]

Amount drawn

$ 326,591

$ 73,767

2019 Notes [Member]

Corporate debt [Abstract]

Senior notes issued

$ 255,000

Fixed interest rate

7.00%

Eurodollar Rate Loans [Member] | LIBOR [Member] | Bottom of Range [Member]

Corporate debt [Abstract]

Adjustment to interest rate

1.60%

Eurodollar Rate Loans [Member] | LIBOR [Member] | Top of Range [Member]

Corporate debt [Abstract]

Adjustment to interest rate

2.25%

Base Rate Loans [Member] | Bottom of Range [Member]

Corporate debt [Abstract]

Adjustment to interest rate

0.60%

Base Rate Loans [Member] | Top of Range [Member]

Corporate debt [Abstract]

Adjustment to interest rate

1.00%

Base Rate Loans [Member] | Federal Funds Rate [Member]

Corporate debt [Abstract]

Adjustment to interest rate

0.50%

Base Rate Loans [Member] | LIBOR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

1.00%

2017 Credit Facility [Member]

Corporate debt [Abstract]

Maturity date

July 4, 2020

2017 Credit Facility [Member] | Top of Range [Member]

Corporate debt [Abstract]

Credit facility amount

$ 11,400

€ 10

2017 Credit Facility [Member] | EURIBOR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

2.25%

2.25%

2017 Credit Facility [Member] | LIBOR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

2.25%

2.25%

New Revolving Credit Facility [Member]

Corporate debt [Abstract]

Credit facility amount

$ 70,000

$ 425,000

$ 300,000

$ 215,000

Amount drawn

$ 19,000

$ 73,000

New Revolving Credit Facility [Member] | Maturity December 31, 2022 [Member]

Corporate debt [Abstract]

Maturity date

December 31, 2022

Credit facility amount

387,500

New Revolving Credit Facility [Member] | Maturity December 31, 2021 [Member]

Corporate debt [Abstract]

Maturity date

December 31, 2021

Credit facility amount

$ 37,500

2019 Note Issuance Facility [Member]

Corporate debt [Abstract]

Maturity date

April 30, 2025

Credit facility amount | €

€ 268

Upfront fee percentage

2.00%

Interest capitalization period

2 years

2019 Note Issuance Facility [Member] | Interest Rate Swap [Member]

Corporate debt [Abstract]

Fixed interest rate

4.40%

Maturity date

June 30, 2022

2019 Note Issuance Facility [Member] | EURIBOR [Member]

Corporate debt [Abstract]

Variable interest period

3 months

Adjustment to interest rate

4.65%

Project debt, Details of projec

Project debt, Details of project debt (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Project debt [Abstract]
Cash held to satisfy non-recourse debt agreements	$ 295,000	$ 296,000
Non-current	4,093,672	4,826,659
Current	837,675	264,455
Total Project debt	$ 4,931,347	$ 5,091,114

Project debt, Repayment schedul

Project debt, Repayment schedule (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Repayment schedule [Abstract]
Project debt	$ 4,931,347	$ 5,091,114
Remainder of 2019 [Member]
Repayment schedule [Abstract]
Payment of interests accrued	60,867
Nominal repayment	143,888
Between January and September 2020 [Member]
Repayment schedule [Abstract]
Project debt	99,300
Between October and December 2020 [Member]
Repayment schedule [Abstract]
Project debt	139,994
2021 [Member]
Repayment schedule [Abstract]
Project debt	258,445
2022 [Member]
Repayment schedule [Abstract]
Project debt	288,527
2023 [Member]
Repayment schedule [Abstract]
Project debt	313,918
Subsequent Years [Member]
Repayment schedule [Abstract]
Project debt	$ 3,626,409

Grants and other liabilities (D

Grants and other liabilities (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)Type	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Oct. 02, 2013USD ($)
Grants and other liabilities [Abstract]
Grants	$ 1,103,953		$ 1,150,805
Other Liabilities	536,251		507,321
Grant and other non-current liabilities	$ 1,640,204		1,658,126
Number of grant types | Type	2
Income from grants	$ 44,366	$ 44,577
Solana and Mojave [Member]
Grants and other liabilities [Abstract]
Income from grants	44,200	$ 44,400
U.S. Department of Treasury [Member]
Grants and other liabilities [Abstract]
Grants	715,000		739,000
Federal Financing Bank [Member]
Grants and other liabilities [Abstract]
Grants	389,000		410,000
Liberty Interactive Corporation [Member]
Grants and other liabilities [Abstract]
Grant and other non-current liabilities	377,000		358,000
Class A membership investment				$ 300,000
Finance lease liabilities	$ 53,000		$ 57,000
Liberty Interactive Corporation [Member] | Solana and Mojave [Member]
Grants and other liabilities [Abstract]
Percentage of dividends and taxable loss received	61.20%
Percentage of entity's revenue received once conditions are met	22.60%

Trade payables and other curr_3

Trade payables and other current liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Trade payables and other current liabilities [Abstract]
Trade accounts payable	$ 62,703	$ 109,430
Down payments from clients	6,169	6,289
Liberty (Note 16)	37,119	37,119
Other accounts payable	27,406	39,195
Total	$ 133,397	$ 192,033

Income Tax (Details)

Income Tax (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income Tax [Abstract]
Income tax expense	$ 46,979	$ 59,068
Profit before income tax	$ 115,359	$ 189,408

Financial income and expenses_2

Financial income and expenses (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Financial income [Abstract]
Interest income from loans and credits	$ 2,522	$ 36,556
Interest rates benefits derivatives: cash flow hedges	331	47
Total	2,853	36,603
Financial expenses [Abstract]
Expenses due to interest - Loans from credit entities	(196,350)	(191,168)
Expenses due to interest - Other debts	(69,744)	(63,451)
Interest rates losses derivatives: cash flow hedges	(44,139)	(51,721)
Total	(310,233)	(306,340)
Non-monetary financial income		36,600
Other financial income / (expenses) [Abstract]
Other financial income	11,412	8,711
Other financial losses	(11,470)	(19,850)
Total	$ (58)	$ (11,139)

Other operating income and ex_3

Other operating income and expenses (Details) - USD ($) $ in Thousands	Apr. 26, 2018	Sep. 30, 2019	Sep. 30, 2018
Other operating income [Abstract]
Grants (Note 16)		$ 44,366	$ 44,577
Income from various services and insurance proceeds		29,334	28,682
Income from the purchase of the long-term operation and maintenance payable with Abengoa		0	38,955
Total		73,700	112,214
Accrued operation maintenance payable	$ 57,300
Payment for debt extinguishment	$ 18,300
Other operating expenses [Abstract]
Leases and fees		(1,501)	(1,296)
Operation and maintenance		(94,573)	(108,522)
Independent professional services		(28,934)	(24,877)
Supplies		(18,929)	(19,204)
Insurance		(18,192)	(18,279)
Levies and duties		(25,830)	(35,012)
Other expenses		(4,730)	(10,143)
Total		$ (192,689)	$ (217,333)

Earnings per share (Details)

Earnings per share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Earnings per share [Abstract]
Profit/ (loss) from continuing operations attributable to Atlantica	$ 60,832	$ 120,512
Average number of ordinary shares outstanding (thousands) - basic and diluted (in shares)	100,882	100,217
Earnings per share from continuing operations - basic and diluted (in dollars per share)	$ 0.60	$ 1.20
Earnings per share from profit/ (loss) for the period - basic and diluted (in dollars per share)	$ 0.60	$ 1.20

Subsequent events (Details)

Subsequent events (Details) - Subsequent Events [Member] - USD ($) $ / shares in Units, $ in Millions	Nov. 05, 2019	Oct. 22, 2019	Oct. 08, 2019
Short term notes [Abstract]
Short term notes authorized amount			$ 50
Short term notes issued amount			$ 25
Percentage average cost of issued short term notes			0.66%
Dividends approved [Abstract]
Dividend approved (in dollars per share)	$ 0.41
Dividend approved expected date to be paid	Dec. 13, 2019
Top of Range [Member]
Short term notes [Abstract]
Tenor of short term notes			2 years
ATN2 [Member]
Acquisitions [Abstract]
Total equity investment		$ 20
Required period to obtain authorization for transfer of concession agreement		8 months