Atento (ATTOF) 20-F 17 Apr 20 2019 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information - shares	12 Months Ended
	Dec. 31, 2019	Jan. 18, 2019
Document Entity Information [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	Atento S.A.
Entity Central Index Key	0001606457
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Document Transition Report	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock Shares Outstanding		75,406,357
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Address Address Line 1	4, rue Lou Hemmer
Entity Address, Country	LU
Entity Address City Or Town	Findel
Entity Address Postal Zip Code	L-1748
Document Registration Statement	false
Document Annual Report	true
Entity File Number	001-36671
Entity Incorporation State Country Code	N4
Document Accounting Standard	International Financial Reporting Standards
Document Shell Company Report	false

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION R$ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Assets [abstract]
Non-current assets	$ 765,839,000	$ 716,886,000
Intangible assets	160,041,000	211,202,000
Goodwill	119,902,000	154,989,000
Right-of-use assets	181,563,940	0
Property, plant and equipment	116,893,060	123,940,000
Non-current financial assets	82,158,000	95,531,000
Trade and other receivables	22,124,000	19,148,000
Other non-current financial assets	54,652,000	65,070,000
Non-current derivative financial assets	5,382,000	11,313,000
Other taxes receivable	5,650,000	6,061,000
Deferred tax assets	99,631,000	125,163,000
Current assets	538,772,000	496,467,000
Trade and other receivables	388,308,000	342,075,000
Trade and other receivables	359,599,000	315,654,000
Current income tax receivable	28,709,000	26,421,000
Current Derivative Financial Assets	0	0
Other taxes receivable	24,664,000	19,975,000
Other current financial assets	1,094,000	891,000
Cash and cash equivalents	124,706,000	133,526,000
Total Assets	1,304,611,000	1,213,353,000
Equity and liabilities [abstract]
Total Equity	207,020,000	340,092,000
Non-controlling interests	0	8,541,000
Owners of the parent company	207,020,000	331,551,000
Share capital	49,000	49,000
Reserve for acquisition of non-controlling interest	0	(23,531,000)
Share premium	619,461,000	615,288,000
Treasury Shares	19,319,000	8,178,000
Retained losses	(127,070,000)	(16,325,000)
Translation differences	(271,273,000)	(257,122,000)
Cash flow/net investment hedge	(8,872,000)	8,404,000
Stock-based compensation	14,044,000	12,966,000
Non-current liabilities	718,989,000	528,869,000
Deferred tax liabilities	20,378,000	30,221,000
Debt with third parties	633,498,000	408,426,000
Derivative financial instruments	2,289,000	682,000
Provisions and contingencies	48,326,000	51,174,000
Non-trade payables	11,744,000	14,391,000
Option for the acquisition of non-controlling interest	0	20,830,000
Other taxes payable	2,754,000	3,145,000
Current liabilities	378,602,000	344,392,000
Debt with third parties	87,117,000	51,342,000
Derivative financial instruments	167,000	0
Trade and other payables	272,547,000	274,000,000
Other non-trade payables	94,435,000	107,962,000
Trade payables	71,676,000	76,912,000
Other taxes payables	93,765,000	78,511,000
Income tax payables	12,671,000	10,615,000
Total Equity and liabilities	1,304,611,000	1,213,353,000
Current provisions	$ 18,771,000	$ 19,050,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Profit or loss [abstract]
Revenue	$ 1,707,286,000	$ 1,818,180,000	$ 1,921,311,000
Other operating income	4,539,000	19,377,000	16,437,000
Other gains	10,477,000	180,000	372,000
Operating expenses:
Supplies	66,427,000	70,816,000	74,899,000
Employee benefits expenses	1,301,031,000	1,365,181,000	1,429,076,000
Depreciation	83,556,000	36,566,000	49,226,000
Amortisation	57,226,000	58,679,000	55,195,000
Changes in trade provisions	(3,730,000)	(1,032,000)	(627,000)
Other operating expenses	166,778,000	215,958,000	236,648,000
Impairment charges	30,909,000	0	0
OPERATING PROFIT	12,645,000	89,505,000	92,449,000
Finance income	20,045,000	18,843,000	7,858,000
Finance costs	68,085,000	45,612,000	78,145,000
Change in fair value of financial instruments	0	0	230,000
Net foreign exchange loss	(9,080,000)	(28,836,000)	(23,427,000)
(LOSS)/PROFIT BEFORE TAX	(44,475,000)	33,900,000	(1,035,000)
Income tax expense	36,218,000	13,414,000	12,533,000
(LOSS)/PROFIT FROM CONTINUING OPERATIONS	(80,693,000)	20,486,000	(13,568,000)
LOSS FROM DISCONTINUED OPERATIONS (**)	0	0	0
(LOSS)/PROFIT FOR THE YEAR	(80,693,000)	20,486,000	(13,568,000)
(LOSS)/PROFIT ATTRIBUTABLE TO:
OWNERS OF THE PARENT	(81,306,000)	18,540,000	(16,790,000)
NON-CONTROLLING INTEREST	613,000	1,946,000	3,222,000
(LOSS)/PROFIT FOR THE YEAR	(80,693,000)	20,486,000	(13,568,000)
Net finance expense	$ (57,120,000)	$ (55,605,000)	$ (93,484,000)
EARNINGS PER SHARE:
Basic (loss)/earnings per share from continuing operations (in U.S. dollars)	$ (1.12)	$ 0.25	$ (0.23)
Basic loss per share from discontinued operations (in U.S. dollars)	0	0	0
Diluted (loss)/earnings per share from continuing operations (in U.S. dollars)	(1.12)	0.25	(0.23)
Diluted loss per share from discontinued operations (in U.S. dollars)	$ 0	$ 0	$ 0

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of comprehensive income [abstract]
(LOSS)/PROFIT FROM CONTINUING OPERATIONS	$ (80,693,000)	$ 20,486,000	$ (13,568,000)
LOSS FROM DISCONTINUED OPERATIONS (**)	0	0	0
(LOSS)/PROFIT FOR THE YEAR	(80,693,000)	20,486,000	(13,568,000)
Other comprehensive income(loss) to be reclassified to profit and loss in subsequent periods:
Cash flow/net investment hedge (Note 15)	(10,346,000)	(1,190,000)	(26,329,000)
Exchange differences on translation of foreign operations	6,930,000	0	0
Tax effect on hedge	0	0	(402,000)
Translation differences	(14,953,000)	(88,754,000)	22,934,000
Other comprehensive income/(loss)	(32,229,000)	(89,944,000)	(2,993,000)
Total comprehensive (loss)/income	(112,922,000)	(69,458,000)	(16,561,000)
Total comprehensive income/(loss) attributable to:
Owners of the parent	(112,733,000)	(69,709,000)	(19,251,000)
Non-controlling interest	(189,000)	251,000	2,690,000
Total comprehensive (loss)/income	$ (112,922,000)	$ (69,458,000)	$ (16,561,000)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from (used in) operating activities [abstract]
Accounting profit	$ (44,475,000)	$ 33,900,000	$ (1,035,000)
Adjustments to reconcile profit (loss) [abstract]
Amortization and depreciation	140,782,000	95,245,000	104,421,000
Impairment losses	30,909,000	0	0
Changes in trade provisions	3,730,000	1,656,000	627,000
Changes in provisions	33,917,000	11,124,000	4,364,000
Share based payment expense	5,251,000	4,087,850	4,923,000
Grants released to income	(1,165,000)	(1,000,000)	(860,000)
Net losses on disposal of fixed assets	190,000	1,568,370	4,106,000
Net losses on disposal of financial assets	(2,000)	416,020	0
Adjustments For Finance Income	20,045,000	18,843,000	7,858,000
Adjustments For Finance Costs	68,085,000	45,612,000	78,145,000
Net foreign exchange differences	9,080,000	28,896,000	23,426,000
Change in fair value of financial instruments	0	0	(230,000)
Other adjustments to reconcile profit (loss)	(23,013,000)	(180,000)	2,423,000
Adjustments For Reconcile Profit (Loss)	247,719,000	168,582,240	213,487,000
Changes in working capital [abstract]
Adjustments for decrease (increase) in trade and other receivables	(55,730,000)	(6,936,000)	(31,486,000)
Adjustments for increase (decrease) in trade and other payables	47,000	(258,850)	11,507,000
Adjustments For Increase Decrease In Other Operating Payables	(4,837,000)	(36,094,000)	(12,872,000)
Increase (decrease) in working capital	(60,520,000)	(43,288,850)	(32,851,000)
Interest paid, classified as operating activities	48,737,000	49,477,000	76,496,000
Interest received, classified as operating activities	1,406,000	674,000	49,014,000
Income taxes paid (refund), classified as operating activities	31,308,000	20,446,000	20,587,000
Other inflows (outflows) of cash, classified as operating activities	(17,561,000)	(8,757,000)	(17,080,000)
Cash flows from (used in) operations before changes in working capital	(96,200,000)	(78,006,000)	(65,149,000)
Net cash flow from operating activities	46,524,000	81,187,390	114,452,000
Cash flows from (used in) investing activities [abstract]
Purchase of intangible assets, classified as investing activities	18,709,000	24,813,000	28,439,000
Purchase of property, plant and equipment, classified as investing activities	21,359,000	16,355,000	48,423,000
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities	15,827,000	0	14,512,000
Proceeds From Disposals Of Property Plant And Equipment Intangible Assets Other Than Goodwill Investment Property And Other Noncurrent Assets	0	0	431,000
Net cash flow used in investment activities	(55,895,000)	(41,168,000)	(90,943,000)
Cash flows from (used in) financing activities [abstract]
Proceeds from borrowings, classified as financing activities	173,717,000	58,462,000	474,465,000
Repayments of borrowings, classified as financing activities	101,479,000	81,675,000	534,460,000
Finance Lease Payables	56,088,000	0	0
Payments To Acquire Or Redeem Entitys Shares	11,141,000	8,178,000	0
Dividends Paid Classified As Financing Activities	0	2,318,000	24,353,000
Net cash flow provided by/(used in) financing activities	5,009,000	(33,709,000)	(84,348,000)
Cash and cash equivalents at beginning of year	133,526,000	141,762,000	194,035,000
Net increase in cash and cash equivalents	(4,362,000)	6,310,389.99999998	(60,839,000)
Effect of exchange rate changes on cash and cash equivalents	(4,458,000)	(14,546,000)	8,566,000
Cash and cash equivalents at end of year	$ 124,706,000	$ 133,526,000	$ 141,762,000

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands	Total	Issued capital [member]	Share premium [member]	Treasury Shares Member	Reserve for acquisition of non - controlling interest [member]	Retained earnings [member]	Reserve of exchange differences on translation [member]	Reserve of cash flow hedges [member]	Reserve of share-based payments [member]	Equity attributable to owners of parent [member]	Non-controlling interests [member]
Total Equity	$ 430,203
Comprehensive income	(16,561)	$ 0	$ 0	$ 0	$ 0	$ (16,790)	$ 23,466	$ (25,927)	$ 0	$ (19,251)	$ 2,690
Profit (loss)	(13,568)	0	0	0	0	(16,790)	0	0	0	(16,790)	3,222
Other comprehensive income	(2,993)	0	0	0	0	0	23,466	(25,927)	0	(2,461)	(532)
Dividends	24,479	0	0	0	0	(24,147)	0	0	0	(24,147)	(332)
Stock-based compensation	3,314	0	0	0	0	0	0	0	3,314	3,314	0
Non-controlling interest	7,836	0	0	0	0	0	0	0	0	0	7,836
Reserve for acquisition of non - controlling interest	(22,474)	0	0	0	(22,474)	0	0	0	0	(22,474)	0
Total Equity	377,839	48	639,435	0	(23,531)	(94,535)	(170,063)	9,594	7,415	368,363	9,476
Comprehensive income	(69,458)	0	0	0	0	18,540	(87,059)	(1,190)	0	(69,709)	251
Profit (loss)	20,486	0	0	0	0	18,540	0	0	0	18,540	1,946
Other comprehensive income	(89,944)	0	0	0	0	0	(87,059)	(1,190)	0	(88,249)	(1,695)
Compensation of retained losses	0	0	(24,147)	0	0	24,147	0	0	0	0	0
Increase of share capital	1	1	0	0	0	0	0	0	0	1	0
Dividends	1,186	0	0	0	0	0	0	0	0	0	(1,186)
Stock-based compensation	5,551	0	0	0	0	0	0	0	5,551	5,551	0
Aquisition of treasury shares	8,178	0	0	(8,178)	0	0	0	0	0	(8,178)	0
Gains Losses On Net Monetary Position	35,524	0	0	0	0	35,524	0	0	0	35,524	0
Total Equity	340,092	49	615,288	(8,178)	(23,531)	(16,325)	(257,122)	8,404	12,966	331,551	8,541
Comprehensive income	(112,922)	0	0	0	0	(81,306)	(14,151)	(17,276)	0	(112,733)	(189)
Profit (loss)	(80,693)	0	0	0	0	(81,306)	0	0	0	(81,306)	613
Other comprehensive income	(32,229)	0	0	0	0	0	(14,151)	(17,276)	0	(31,427)	(802)
Compensation of retained losses	0	0	0	0	0	0	0	0	0	0	0
Dividends	0	0	0	0	0	0	0	0	0	0	0
Stock-based compensation	5,251	0	0	0	0	0	0	0	5,251	5,251	0
Reserve for acquisition of non - controlling interest	7,083	0	0	0	23,531	(8,096)	0	0	0	15,435	(8,352)
Shares delivered	0	0	4,173	0	0	0	0	0	(4,173)	0	0
Aquisition of treasury shares	11,141	0	0	(11,141)	0	0	0	0	0	(11,141)	0
Gains Losses On Net Monetary Position	(21,343)	0	0	0	0	(21,343)	0	0	0	(21,343)	0
Total Equity	$ 207,020	$ 49	$ 619,461	$ (19,319)	$ 0	$ (127,070)	$ (271,273)	$ (8,872)	$ 14,044	$ 207,020	$ 0

COMPANY ACTIVITY AND CORPORATE

COMPANY ACTIVITY AND CORPORATE INFORMATION	12 Months Ended
	Dec. 31, 2019
Disclosure of notes and other explanatory information [abstract]
Disclosure of notes and other explanatory information [text block]	1) COMPANY ACTIVITY AND CORPORATE INFORMATION (a) Description of business Atento S.A. ( the “Company”) and its subsidiaries ( “Atento Group”) offer customer relationship management services to their clients through contact centers or multichannel platforms. The Company was incorporated on March 5, 2014 under the laws of the Grand­Duchy of Luxembourg, with its registered office in Luxembourg at 4, Rue Lou Hemmer. In 2019, the registered office of the Company ha s been moved to 1, Rue Hildegard Von Bingen , L-1282, Luxembourg, Grand Duchy of Luxembourg. The majority direct shareholder of the Company, ATALAYA Luxco PIKCo, S.C.A. (Luxembourg), is a holding company incorporated under the laws of the Grand-Duchy of Luxembourg. The Company may also act as the guarantor of loans and securities, as well as assisting companies in which it holds direct or indirect interests or that form part of its group. The Compa ny may secure funds, with the exception of public offerings, through any kind of lending, or through the issuance of bonds, securities or debt instruments in general. The Company may also carry on any commercial, industrial, financial, real estate business or intellectual property related activity that it deems necessary to meet the aforementioned corporate purposes. The corporate purpose of its subsidiaries, with the exception of the intermediate holding companies, is to establish, manage and operate CRM c enters through multichannel platforms; provide telemarketing, marketing and “call center” services through service agencies or in any other format currently existing or which may be developed in the future by the Atento Group; provide telecommunications, l ogistics, telecommunications system management, data transmission, processing and internet services and to promote new technologies in these areas; offer consultancy and advisory services to clients in all areas in connection with telecommunications, proce ssing, integration systems and new technologies, and other services related to the above. The Company’s ordinary shares are trade d on NYSE under the symbol “ATTO”.

BASIS OF PRESENTATION OF THE CO

BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2019
Disclosure of basis of consolidation [abstract]
Disclosure of basis of consolidation [text block]	2) BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS a) Statement of compliance with IFRS and basis of preparation The consolidated financial statements were prepared in accordance with International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standard Board (“IASB”) prevailing at December 31, 2019 . The consolidated financial statements have been prepared on a historical costs basis, except for Argentina that is adjusted for inflation as required by IAS 29 Financial Reporting in Hyperinflationary Economies in Argentina , and derivative financial instruments and financial liability related to the option for acquisition of non-controlling intere st , which have been measured at fair value. The consolidated financial statements have been a uthorized for issue and pub lication by the Company's Management on April 16, 2020. The preparation of financial statements under IFRS as issued by the IASB requires the use of certain key accounting estimates. IFRS also requires Management to exercise judgment throughout the process of applyin g the Atento Grou p’s accounting policies. Note 3s discloses the areas requiring a more significant degree of judgment or complexity and the areas where assumptions and estimates are more relevant to the consolidated financial statements. Also, Note 3 conta ins a detailed description of the most significant accounting policies used to prepare these consolidated financial statements. The amounts in these consolidated financial statements, comprising the consolidated statements of financial position, the consolidated statement s of operations , the consolidated statements of comprehensive income /(loss) , the consolidated statements of changes in equi ty, the consolidated statements of cash flow s , and the notes thereto are expressed in thousands of U.S. dollars, unless otherwise indicated. b ) Consolidated statement s of cash flow s The consolidated statement s of cash flow s ha ve been prepared using the ind irect method pursuant to IAS 7 , “Statement of Cash Flow s” . Foreign currency transactions are translated at the average exchange rate for the period, in those cases where the currency differs from the presentation currency of Atento Group (U.S. dollar), as indicated in Note 3 c . The effect of exchange rate fluctuations on cash and cash equivalents, maintained or owed, in foreign currency, is presented in the statement s of cash flow s to reconcile cash and cash equivalents at the beginning of the year and at ye ar-end .

ACCOUNTING POLICIES

ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies Abstract
Disclosure Of Summary Of Significant Accounting Policies Explanatory	3) ACCOUNTING POLICIES The main accounting policies used to prepare the accompanying consolidated financia l statements are set out below. a) Principles of consolidation, business combinations and goodwill (i ) Subsidiaries Subsidiaries are all entities over which the Atento Group has control. The Atento Group controls an entity when the Atento Group is exposed to, or has rights to, variable re turns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is obtained by the G roup , until the Group lo ses control of the entity . Intercompany transactions, balances and unrealized gains on transactions between the Atento Group companies are eliminated on consolidation , except those arisen from exchange variations. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Atento G roup. Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statements of operations, statement of comprehensive income/(loss), statement of changes in equity and financial position. (ii) Business comb inations and goodwill When the Atento Group acquires a business, it assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. This includes the separation of embedded derivatives in host contracts by the acquire. Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date. Continge nt consideration classified as equity is not remeasured and its subsequent settlement is accounted for within equity. Contingent consideration classified as an asset or liability that is a financial instrument and within the scope of IFRS 9 Financial Instr uments, is measured at fair value with the changes in fair value recognized in the statement of profit or loss in accordance with IFRS 9. Other contingent consideration that is not within the scope of IFRS 9 is measured at fair value at each reporting date with changes in fair value recognized in profit or loss. Goodwill is initially measured as any excess of the total consideration transferred over the net identifiable assets acquired and liabilities assumed. If the fair value of the net assets acquired is greater than the total consideration transferred, the difference is recognized in the statements of operations as a gain from a bargain purchase. Goodwill acquired in a business combination is allocated to each cash-generating unit, or group of cash-gener ating units, that are expected to benefit from the synergies arising in the business combination. Goodwill is tested for impairment annually or whenever there are certain events or changes in circumstances indicating potential impairment. The carrying amou nt of the assets allocated to each cash-generating unit is then compared with its recoverable amount, which is the greater of its value in use or fair value less costs to sell. Any impairment loss is immediately taken to the statements of operations and ma y not be reversed (see Note 3h). b) Functional and presentation currency Items included in the financial statements of each of the Atento G roup’s entities are measured using the currency of the primary economic environment in which the entities operate (‘the functional currency’). The consolidated financial statements are presented in thousands of U.S. dollars, which is the presentation curre ncy of the Atento Group. c) Foreign currency translation The results and financial position of all Atento Group entities whose functional currency is different from the presentation currency are translated into the presentation currency as follow:  Statem ent s of financial position assets and liabilities are translated at the exchange rate prevailing at the reporting date .  S tatement s of operations items are translated at average exchange rates for the year (unless this average is not a reasonable approximat ion of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the rate on the dates of the transactions) .  Hyperinflationary economies: Under IAS 29, the non-monetary assets and liabilities, the equity and the statements of operations of subsidiaries operating in hyperinflationary economies are restated applying a general price index. The financial statements of an entity whose functional currency is the currency of a hyperinflationary economy, whether they are based on a historical cost approach or a current cost approach, shall be stated in terms of the measuring unit current at the end of the reporting period and translated to U.S. dolla r at the closing rate of the period , for the purposes of conversion, applying IAS 21.  Proceeds and payments shown on the statement s of cash flow s are translated at the average exchange rates for the period (unless t his average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case proceeds and payments are translated at the rate on the da tes of the transactions). Proceeds and payments for the subsidiary located in Argentina shown on the statements of cash flows are translated at the exchange rates prevailing at the reporting date.  Retained earnings are translated at historical excha nge rates .  All resulting exchange differences are recognized in other comprehensive income /(loss). Goodwill and fair value adjustments to net assets arising from the acquisition of a foreign company are considered to be assets and liabilities of the foreig n company and are translated at year­end exchange rates. Exchange differences arising are recognized in other comprehensive income/(loss). d) F oreign currency transactions Transactions in foreign currency are translated into the functional currency using the exchange rates prevailing at the date of the transactions or valuation date, in the case of items being remeasured. Foreign exchange gains and losses resulting from the settlement of these transactions and from the translation at reporting date exchan ge rates of monetary assets and liabilities denominated in foreign currencies are recognized in the statements of operations, except when deferred in other comprehensive income/(loss). All differences arising on non–trading activities are taken to other operating income/expense in the statements of operations, with the exception of the effective portion of the differences on cash flows and net investment hedges that are accounted for as an effective hedge against a net investment in a foreign entity . These differences are recognized in other comprehensive income/(loss) (OCI) until the hedge settlement and disposal of the net investment, at which time, they are recognized in the statements of operations. Tax charges and credits attributable to exchang e differences on those monetary items are also recorded in OCI. Non–monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates as at the date of recognition. e) S egment information Segment informati on is p resented in accordance with management information reviewed by the C hief Operating D ecision M aker (“CODM”) . The CODM , responsible for allocating resources and assessing performance of operational segments, has been identified as the Chief Executive Officer (“CEO”) responsible for strategic decisions. The CODM considers the business from a geographical perspective and analyzes it across three operational segm ents—EMEA, Americas and Brazil. f) I ntangible assets Intangible assets are stated at acquisi tion cost, less any accumulated amortization and any accumulated impairment losses. The intangible assets acquired in a business combination are initially measured at their fair value as of the acquisition date. The useful lives of intangible assets are as sessed on a case­by­case basis to be either finite or indefinite. Intangible assets with finite lives are amortized on a straight-line basis over their estimated useful life and assessed for impairment whenever events or changes indicate that their carryin g amount may not be recoverable. Intangible assets that have an indefin ite useful life are not subject to amortization and are tested annually for impairment. The amortization charge on intangible assets is recog nized in the consolidated statement s of oper ations under “ Amortization”. Amortization methods and useful lives are revised annually at the end of each reporting period and, where appropriate, adjusted prospectively. Customer base Customer base acquired in a business combination is recognized at fair value at the acquisition date and have finite useful lives and are subsequently carried at cost less accumulated amortization, which has been estimated to be between seven and twelve years. The customer base relate to all agreements, tacit or explicit, entered into between the Atento Group and the former owner of the Atento Group and between the Atento Group and other customers, in relation to the provision of services, and that were acquired as part of the business combin ations. Software Software is measured at cost (at acquisition or development costs) and amortized on a straight-line basis over its useful life, generally estimated to be between three and ten years. Maintenance cost of software is expensed as incurred. De velopment costs directly attributable to the design and creation of software that are identifiable and unique, and that may be controlled by the Group, are recognized as an intangible asset providing the following conditions are met:  It is technically feasible for the intangible asset to be completed so that it will be available for use or sale.  Management intends to complete the asset for use or sale.  The Group has the capacity to use or sell the asset.  It is possible to show evidence of ho w the intangible asset will generate probable future economic benefits.  Adequate technical, financial and other resources are available to complete the development and to us e or sell the intangible asset.  The outlay attributable to the intangible asset dur ing its development can be reliably determined. Directly attributable costs capitalized in the value of the software include the cost of personnel developing the programs and an appropriate percentage of overheads. Costs that do not meet the criteria liste d above are recognized as an expense as incurred. Expenditure for an intangible asset that is initially recognized within expenses for the period may not be subsequently recognized as intangible assets. Other intangible assets Other intangible assets mainly include payment of loyalty incentives which are amortized on a straight-line basis over the term of the agreements which range from four to ten years. g) P roperty, plant and equipment Property, plant and equipment are measured at cost, less accum ulated depreciation and any impairment losses . Acquisition costs include, whe n appropriate, the initial estimates of decommissioning, withdrawal and site reconditioning costs when the Atento Group is obliged to bear this expenditure as a condition of using the assets. Repairs that do not prolong the useful life of the assets and maintenance costs are recognized directly in the statement s of operations . Costs that prolong or improve the life of the asset are capitalized as an increase in the cost of the asse t. Property, plant and equipment acquired in a business combination are initially measured at fair value as of the acquisition date. The Atento Group assesses the need to write down, if appropriate, the carrying amount of each item of property, plant and equipment to its period-end recoverable amount whenever there are indications that the assets’ carrying amount may not be fully recoverable through the generation of sufficient future revenue. The impairment allowance is reversed if the factors giving rise to the impairment cease to exist. The depreciation charge for items of property, plant and equipment is recognized in the consolidated statement s of operations under “Depreciation”. Depreciation is calculated on a straight-line basis over the useful l ife of the asset applying individual rates to each type of asset, which are reviewed at th e end of each reporting period. The useful lives generally used by the Atento Group are as follow: Years of useful life Buildings 5 - 40 Plant and machinery 3 - 6 Furniture, tools 1 - 10 Other tangible assets 5 - 8 h) Impairment of non­current assets The Atento Group assesses as of each reporting date whether there is an indicator that a non­current asset may be impaired. If any such indicator exists, or when annual impairment testing for an asset is required (e.g. goodwill), the Atento Group estimates the asset’s recoverable amount . An asset’s recoverable amount is the higher of its fair value less costs to sell or its value in use. In assessing the value in use, the estimated future cash flow is discounted to its present value using a pre­tax discount rate that reflects current mar ket assessments of the time value of money and the risks specific to the asset. Where the carrying amount of an asset exceeds its recoverable amount, the asset is considered to be impaired. In this case, the carrying amount is written down to its recoverab le amount, and the resulting loss is recognized in the statement s of operations . Future depreciation/amortization charges are adjusted to reflect the asset’s new carrying amount over its remaining useful life. Management analyzes the impairment of each ass et individually, except in the case of assets that generate cash flow which are interdependent on those generated by other assets (cash generating units – “CGU” ). The Atento Group bases the calculation of impairment on the business plans of the various cas h generating units to which the assets are allocated. These business plans cover five years. A long-term growth rate is calculated and applied to project future cash flows after the fifth year. When there are new events or changes in circumstances that ind icate that a previously recognized impairment loss no longer exists or has been decreased, a new estimate of the asset’s recoverable amount is made. A previously recognized impairment loss is reversed only if there has been a change in the estimates used t o determine the asset’s recoverable amount since the last impairment loss was recognized. If that is the case, the carrying amount of the asset is increased to its recoverable amount. The reversal is limited to the carrying amount that would have been dete rmined if no impairment loss been recognized for the asset in prior years. This reversal is recognized in the statement s of operations and the depreciation charge is adjusted in future periods to reflect the asset’s revised carrying amount. Impairment loss es relating to goodwill cannot be reversed in future periods. i) Financial assets and liabilities Financial assets Initial recognition and measurement Financial assets are classified, at initial recognition, as subsequently measured at amortized cost, fair value through other comprehensive income (OCI), and fair value through profit or loss. The Atento Group has classified all financial assets as amortized cost , except for derivative financial instruments. All purchases and sales of financial ass ets are recognized on the statement of financial position on the transaction date, i.e. when the commitment is made to purchase or sell the asset. A financial asset is fully or partially derecognized from the statement of financial position only when: 1. The rights to receive cash flow from the asset have expired. 2. The Atento Group has assumed an obligation to pay the cash flow received from the asset to a third party or 3. The Atento Group has transferred its rights to receive cash flow from the asset to a third party, thereby substantially transferring all of the risks and rewards of the asset. Financial assets and financial liabilities are offset and presented on a net basis in the statement of financial position when a legally enforceable right exists to offset the amounts recognized and the Atento Group intends to settle the assets and liabilities net or to simultaneously realize the asset and cancel the liability. Amortized cost financial assets include fixed maturity financial assets not listed in active mark ets and which are not derivatives. They are classified as current assets, except for those maturing more than twelve months after the reporting date, which are classified as non­current assets. Loans and receivables are initially recognized at fair value p lus any transaction costs, and are subsequently measured at amortized cost, using the effective interest method. Interest calculated using the effective interest method is recognized under finance income in the statement s of operations . The Atento Group as sesses at each reporting date whether a financial asset is impaired. Where there is objective evidence of impairment of a financial asset valued at amortized cost, the amount of the loss to be taken to the statement s of operations is measured as the differ ence between the carrying amount and the present value of estimated future cash flow, discounted at the asset’s original effective interest rate. The carrying amount of the asset is reduced and the amount of the impairment loss is expensed in the consolida ted statement s of operations . Trade receivables Trade receivables are amounts due from customers for the sale of services in the normal course of business. Receivables slated for collection in twelve months or less are classified as current assets; otherwi se, the balances are considered non­current assets. Trade receivables are recognized at the original invoice amount. An impairment provision is recorded when there is objective evidence of collection risk. The amount of the impairment provision is calculat ed as the difference between the carrying amount of the doubtful trade receivables and their recoverable amount. In general, cash flow relating to short - term receivables is not discounted. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and in banks, demand deposits and other highly liquid investments with an original maturity of three months or less , which are subject to an insignificant risk of changes in value . Financial liabilities D ebt with third parties ( Loans and Borrowings ) D ebt with third parties is initially recorded at the fair value of the consideration received, less any directly attributable transaction costs. After initial recognition, these financial liabilities are measur ed at amortized cost using the effective interest method. Any difference between the cash received (net of transaction costs) and the repayment value is recognized in the statement s of operations over the life of the debt. D ebt with third parties is consid ered to be non­current when the maturity date is longer than twelve months from the reporting date, or when the Atento Group has full discretion to defer settlement for at least another twelve months from that date. Financial liabilities are derecognized in the statement of financial position when the respective obligation is settled, cancelled or matures. Trade payables Trade payables are payment obligations in respect of goods or services received from suppliers in the ordinary course of business. Trade payables falling due in twelve months or less are classified as current liabilities; otherwise, the balances are considered as non­current liabilities. j) Derivative financial instruments and hedging Derivative financial instruments are initially recognized at their fair values on the date on wh ich the derivative contract is e ntered into and are subsequently remeasured at their fair value. Any gains or losses resulting from changes in the fair value of a derivative instrument are recorded in the st atements of operations , except for the effective portion of cash flow and net investment hedges, which is recognized in other comprehensive income/(loss) and later reclassified to profit or loss when the hedge item affects the statements of operations . At the inception of the derivative instrument contract , the Atento Group documents the relationship between the hedging instruments and the hedged items, as well as the risk management objectives and the strategy for groups of hedges. The Atento Group also do cuments its assessment, both at the inception of the hedge and throughout the term thereof, of whether the derivatives used are highly effective at offsetting changes in the fair value or cash flow of the hedged items. The fair value of a hedging de rivativ e is classified as a non- current asset or liability, as applicable, if the remaining maturity of the hedged item exceeds twelve months, otherwise it is classified as a current asset or liability. For purpose of hedge accounting the Atento Group designates certain derivatives as either: Cash f low hedges Cash flow hedge is defined as a hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with a recognized asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction that could affect profit or loss. The effective portion of the gain or loss on the hedging instrument is recognized in other comprehensive income in the cash flow hedge rese rve in equity. If a hedge of a forecast transaction subsequently results in the recognition of a financial asset or a financial liability, any gain or loss on the hedging instrument that was previously recognized directly in equity is recycled from reserve s into the statement s of operations in the same period(s) in which the financial asset or liability affects profit or loss. Net investment hedges Gains or losses on the hedging instrument relating to the effective portion of the hedge are recognized in ot her comprehensive income. Gains or losses relating to the ineffective portion are recognized in the statements of operations . Gains and losses accumulated in equity are included in the statements of operations when the foreign operation is partially dispos ed of or sold. k) Share capital The ordinary shares of the Company are classified in equity ( see N ote 19 ). Issuance costs directly attributable to the issuance of new shares or options are deducted from the proceeds raised in equity, net of the tax effect. l) Treasury shares Own equity instruments that are reacquired (treasury shares) are recognized at cost and deduct ed from equity. No gain or loss is recognized in profit or loss on the purchase, sale, issue or cancellation of the Atento Group’s own equity instruments. Any difference between the carrying amount and the consideration, if reissued, is recognized in the s hare premium. m ) Provisions Provisions are recognized when the Atento Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. Provisions for restructuring include penalties for the cancellation of leases and other contracts, as well as employee termination payments. Provisions are not recognized for future operating losses. When the Atento Group is virtually certain that some or all of a provision is to be reimbursed, for example under an insurance contract, a separate asset is recognized in the statement of financial position, and the expense relati ng to the provision is recorded in the statements of operations, net of the expected reimbursement. Provisions are measured at the present value of expenditure expected to be required to settle the obligation, using a pre­tax rate that reflects current mar ket assessments of the time value of money and the specific risks inherent to the obligation. Contingent liabilities represent possible obligations to third parties, and existing obligations that are not recognized, given that it is not likely that an outf low of economic resources will be required in order to settle the obligation or because the amount cannot be reliably estimated. Contingent liabilities are not recognized on the consolidated statement of financial position unless they are recorded as part of a business combination. n ) Employee benefit Share­based payments Atento S.A. has a share­based compensation plan, under which the subsidiaries of Atento S.A. receive services from employees as consideration for the equity instruments of Atento S.A. The subsidiaries themselves are not party to any of the contracts; Atento S.A. settles these agreements. The plan offers various instruments (award agreements, stock options, restricted stock units, etc.), but some types of restricted stock units (“RSUs”) have been granted to selected employees , as described in Note 19. The fair value of the employee services received in exchange for the grant of the RSUs is rec ognized as an expense in the consolidated financial statements of Atento S.A. The total amount to be expensed is determined with reference to the fair value of the RSUs granted:  Including any market performance conditions (for example, an entity’s share pr ice) ;  Excluding the impact of any service and non­market performance vesting conditions (for example, profitability, sales growth targets and remaining an employee of the entity over a specified time period) ; and  Including the impact of any non­vesting con ditions (for example, the requirement for employees to save or hold shares for a specific period of time). At the end of each reporting period, the group revises its estimates of the number of RSUs that are expected to vest based on the non­market vesting conditions and service conditions. It recognizes the impact of the revisions to original estimates, if any, in the statements of operations , with a corresponding adjustment to equity. When the RSUs vest, Aten to S.A. issues new shares or buys them back in t he market. The proceeds received, net of any directly attributable transaction costs, are credited to share capital (nominal value) and share premium. The social security contributions payable in connection with the granting of the share options is conside red an integral part of the grant itself, and the charge will be treated as a cash­settled transaction. Termination benefits Termination benefits are paid to employees when the Atento Group decides to terminate their employment contracts prior to the usual retirement age or when the employee agrees to resign voluntarily in exchange for these benefits. The Atento Group recognizes these benefits as an expense for the year, at the earliest of the following dates: (a) when the Atento Group is no longer able to withdraw the offer for these benefits; or (b) when the Atento Group company recognizes the costs of a restructuring effort as per IAS 37, “Provisions, Contingent Liabilities and Contingent Assets”, and when this restructuring entails the payment of termina tion benefits. When benefits are offered in order to encourage the voluntary resignation of employees, termination benefits are measured on the basis of the number of employees expected to accept the offer. Benefits to be paid in more than twelve months fr om the reporting date are discounted to their present value . o ) Income tax The income tax expense includes all the expenses and credits arising from the corporate income tax levied on all the Atento Group companies. Income tax expenses for each period represent the aggregate amounts of current and deferred taxes, if applicable. C urrent tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the tax authorities. The tax rates and tax laws used to compute the amounts are those that are enacted at the reporting date in each country in which the Atento Group operates. The Atento Group determines deferred tax assets and liabilities by applying the tax rates that will be effective when the corresponding asset is received or the liability settled, based on tax rates and tax laws that are enacted (or substantively enacted) at the reporting date . Deferred taxes are calculated on temporary differences arising from differences between the tax bas i s of assets and liabilities and their carrying amounts f or financial reporti ng purposes. Deferred tax assets also arise from unused tax credits and tax loss carryforwards. The carrying amounts of deferred income tax assets are reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient future taxable profits will be available to allow all or part of that deferred tax asset to be utilized. Unrecognized deferred income tax assets are reassessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered. Deferred tax liabilities associated with investments in subsidiaries and branches are not recognized when the timing of the reversal can be controlled by the parent company, and it is proba ble that the temporary differences will not reverse in the foreseeable future. Deferred income tax relating to items directly recognized in equity is also recognized in equity. Deferred tax assets and liabilities resulting from business combinations are ad ded to or deducted from goodwill. Deferred tax assets and liabilities are offset only if a lega lly enforceable right exists to off set current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. p ) Revenue and E xpenses Revenue and Expenses are recognized in the statements of operations an accrual basis, regardless of when actual payment or collection occurs. The Atento Group’s incorporation, start­up and research expenses, as well as expenses that do not qualify for capitalization under IFRS, are recognized in t he consolidated statements of operations when incurred and classified in accordance with their nature. q ) Interest income and expenses Interest expenses incurred in the construction of any qualified asset are capitalized during the time necessary to complete the asset and prepare it for the intended use. All other interest expenses are expensed a s incurred. Interest income is recognized u sing the effective interest method. When a loan or a receivable has been impaired, the carrying amount is reduced to the recoverable amount, discounting the estimated future cash flow at the instrument’s original effective interest rate and recognizing the discount as a decrease in interest income. Interest income on impaired loans is recognized when the cash is collected or on the basis of the recovery of the costs when the loan is secured. r) Leases (as lessee) Until December 31, 2018, the Atento Group r ent ed certain properties. Leases where the lessor does not transfer substantially all of the risks and benefits of ownership of the asset were classified as operating leases. Operating lease payments were recognized as an expense in the statements of operat ions on a straight-line basis over the lease term. Those lease arrangements under which the Atento Group holds the significant risks and benefits inherent in owning the leased item were treated as finance leases. Finance leases were capitalized as an asset at the inception of the lease period and classified according to their nature. Finance leases wer e capitalized at the lower of the present value of the minimum lease payments agreed, and the fair value of the leased asset. Lease payments were proportionally allocated to the principal of the lease liability and to finance charges. Finance charges are r eflected in the statements of operations over the lease term so as to achieve a constant rate of interest on the balance pending repayment in each period. From January 1, 2019, the Group has adopted IFRS 16 Leases , but has not restated comparatives for the 2018 reporting period, as permitted under the specific transition provisions in the standard. The reclassif

MANAGEMENT OF FINANCIAL RISK

MANAGEMENT OF FINANCIAL RISK	12 Months Ended
	Dec. 31, 2019
Disclosure of risk management strategy related to hedge accounting [abstract]
Disclosure of financial risk management [text block]	4) MANAGEMENT OF FINANCIAL RISK 4.1 Financial risk factors The Atento Group’s activities are expose d to various types of financial risk: market risk (including foreign currency risk and interest rate risk ) , credit risk and liquidity risk. The Atento Group’s global risk management policy aims to minimize the potential adverse effects of these risks on the Atento Group’s financial returns. The Atento Group also uses derivative financial instruments to hedge certain risk exposures. a) Market risk Interest rate risk in respect of cash flow and fair value Interest risk arises mainly as a result of changes in interest rates which affect: finance costs of debt bearing interest at variable rates (or short-term maturity debt expected to be renewed), as a result of fluctuations in interest rates, and the value of non­current liabilities that bear interest at fixed rates. Atento Group’s finance costs are exposed to fluctuations in interest rates. At December 31, 2019 , 0.2 % of financial debt wi th third parties bore interests at variable rates, while at December 31, 2018 t his amount was 7.4 %. In both 201 8 and 201 9 , the exposure was to the Brazilian CDI rate and the TJLP (Brazilian Long -Term Interest Rate). The Atento Group’s policy is to monitor the exposure to interest at risk. As of December 31, 201 9 , there were no outstanding interest rate hedging instruments. Foreign currency risk Our foreign currency risk arises from local currency revenues, receivables and payables, while the U.S. dollar is our functional and reporting currency. We benefit to a certain degree from the fact that the revenue we collect in each country, in which we have operations, is g enerally denominated in the same currency as the majority of the expenses we incur. In accordance with our risk management policy, whenever we deem it appropriate, we manage foreign currency risk by using derivatives to hedge any exposure incurred in curre ncies other than those of the functional currency of the c ountries . The main source of our foreign currency risk is related to the Senior Secured Notes due 2022 denominated in U.S. dollars. Upon issuance of the Notes, we entered into cross-currency swaps p ursuant to which we exchange an amount of U.S. dollars for a fixed amount of Euro, Mexican Pesos, Peruvian Soles and Brazilian Reais. The total amount of interest (coupon) payments are covered (until maturity date) and also a portion of the principal (unti l August 2020). As of December 31, 201 9 , the estimated fair value of the cross-currency swaps totaled a net asset of 3,093 thousand U.S. dollars (asset of 10,630 thousand U.S. dollars as of December 31, 201 8 ). The table below shows the impact of a +/­10 pe rcentage points variation in the exchange rate on the value of the cross-currency swaps . Thousands of U.S. dollars CROSS-CURRENCY 2019 FAIR VALUE 3,093 +10.0% 20,055 -10.0% (17,678) As of December 31, 2018 , the estimated fair value of the cross-currency swaps totaled a net asset of $ 10.6 million (asset of $ 3.0 million as of December 31, 2017 ) . 2017 Financial assets (*) Financial liabilities (*) Sensitivity analysis Functional currency - financial asset/liability currency Functional currency (thousands) Asset currency (thousands) U.S. Dollar (thousands) Functional currency (thousands) Liability currency (thousands) U.S. Dollar (thousands) Appreciation of asset/liability currency vs functional currency Appreciation of financial assets in functional currency Statements of operations (thousands of U.S. dollar) Appreciation of financial liabilities in functional currency Statements of operations (thousands of U.S. dollar) Euro - Colombian Pesos 253 904,880 303 - - - 10% 3,220.8 281 34 - - Euro - Dirham Moroccan 527 5,915 632 - - - 10% 10.1 586 70 - - Euro - Peruvian Nuevos Soles 37 144 44 - - - 10% 3.5 41 5 - - Euro - USD 2,999 3,597 3,597 - - - 10% 1.1 3,332 400 - - Chilean Pesos – USD 7,982 13 13 - - - 10% 0.0 8,875 1 - - Mexican Pesos – USD 970 - 49 - - - 10% 0.0 - (49) - - Brazilian Reais – USD 27 8 8 - - - 10% 0.3 30 1 - - Guatemalan Quetzal – USD 82 11 11 - - - 10% 0.1 91 1 - - Colombian Pesos – USD 610,695 205 205 - - - 10% 0.0 678,550 23 - - Peruvian Nuevos Soles - USD 26,358 8,123 8,123 5,822 1,794 1,794 10% 0.3 29,287 903 6,469 (199) United States Dolar - Euro 8 6 8 - - - 10% 0.8 9 1 - - United States Dolar - MXN 10 202 10 - - - 10% 17.7 11 1 - - Chilean Pesos – Euro 132,016 179 215 - - - 10% 0.0 146,423 20 - - (*) Financial liabilities correspond to borrowing in currencies other than functional currencies. Financial assets correspond to cash and cash equivalents in currencies other than functional currencies. 2018 Financial assets (*) Financial liabilities (*) Sensitivity analysis Functional currency - financial asset/liability currency Functional currency (thousands) Asset currency (thousands) U.S. Dollar (thousands) Functional currency (thousands) Liability currency (thousands) U.S. Dollar (thousands) Appreciation of asset/liability currency vs functional currency Appreciation of financial assets in functional currency Statements of operations (thousands of U.S. dollar) Appreciation of financial liabilities in functional currency Statements of operations (thousands of U.S. dollar) Euro - Colombian Pesos - - - - - - 10% 3,349.0 - - - - Euro - Dirham Moroccan 668 7,031 764 - - - 10% 10.0 713 52 - - Euro - Peruvian Nuevos Soles - - - - - - 10% 3.0 - - - - Euro - USD 1,417 1,622 1,622 - - - 10% 1.0 1,574 180 - - Chilean Pesos – USD 36,744 53 53 - - - 10% 0.0 40,827 6 - - Mexican Pesos – USD 27,719 1,411 1,411 - - - 10% 0.0 30,799 157 - - Brazilian Reais – USD 16 4 4 - - - 10% 0.0 17 - - - Guatemalan Quetzal – USD 2,094 271 271 - - - 10% 0.0 2,327 30 - - Colombian Pesos – USD 546,644 168 168 - - - 10% 0.0 607,382 19 - - Peruvian Nuevos Soles - USD 11,221 3,321 3,321 3,536 1,046 1,046 10% 0.0 12,468 369 3,929 (116) United States Dolar - Euro 15 13 15 - - - 10% 1.0 17 2 - - United States Dolar - MXN 1 26 1 - - - 10% 18.0 1 - - - Chilean Pesos – Euro 70 - - - - - 10% 0.0 81 - - - (*) Financial liabilities correspond to borrowing in currencies other than functional currencies. Financial assets correspond to cash and cash equivalents in currencies other than functional currencies. b) Credit risk The Atento Group seeks to conduct all of its business with reputable national and international companies and institutions established in their countries of origin, to minimize credit risk. As a result of this policy, the Atento Group has no material adjustments to make to its credit accounts (s ee Note 1 3 ). Accordingly, the Atento Group’s commercial credit risk management approach is based on continuous monitoring of the risks assumed and the financial resources necessary to manage the Group’s various units, in order to optimize the risk­reward relationship in the development and implementation of business plans in the course of their regular business. Credit risk arising from cash and cash equivalents is managed by placing cash surpluses in high quality and highly liquid money- market assets. Th ese placements are regulated by a master agreement revised annually on the basis of the conditions prevailing in the markets and the countries where Atento operates. The master agreement establishes: ( i ) the maximum amounts to be invested per counterparty, based on their ratings (long - and short - term debt ratings); (ii) the maximum period of the investment; and (iii) the instruments in which the surpluses may be invested. The Atento Group’s maximum exposure to credit risk is primarily limited to the carryi ng amounts of its financial assets. The Atento Group holds no guarantees as collection insurance. c) Liquidity risk The Atento Group seeks to match its debt maturity schedule to its capacity to generate cash flow s to meet the payments falling due, factor ing in a degree of cushion. In practice, this has meant that the Atento Group’s average debt maturity must be long enough to support business operation normal conditions (assuming that internal projections are met). A maturity schedule for the Atento Group ’s financial liabilities is provided in Note 1 6 . 4.2 Capital Management The Atento Group’s Finance Department, which is in charge of the capital management, takes various factors into consideration when determining the Group’s capital structure. The Atento Group’s capital management goal is to determine the financial resources necessary both to continue its recurring activities and to maintain a capital structure that optimizes own and borrowed funds. The Atento Group sets an optimal debt level in order to maintain a flexible and comfortable medium - term borrowing structure, in order to be able to carry out its routine activities under normal conditions and to address new opportunities for growth. Debt levels are kept in line with forecast ed future cash flows and with quantitative restrictions imposed under financing contracts. In addition to these general guidelines, we take into acco unt other considerations and specifics when determining our finan cial structure, such as country risk , tax efficiency and volatility in cash flow generation. The Super Senior Revolving Credit Facility, described in Note 17, carries no financial covenant obligations regarding debt levels. However, the notes do impose limitations on the distributions on dividends, payments or distributions to the shareholders, the incurring of additional debt, and on investments and disposal of assets. As of the date of th ese consolidated financial statements, the Atento Group was in compliance with all restrictions established in the aforementioned financing contracts and does not foresee any future non-compliance. To that end, the Atento Group regularly monitors figures f or net financial debt with third parties and EBITDA. Net financial debt with third parties at December 31, 2018 and 2019 is as follow: Thousands of U.S. dollars 2018 2019 Senior Secured Notes (Note 17) 400,035 501,922 Brazilian bonds - Debentures (Note 17) 14,708 - Bank borrowings (Note 17) 39,498 23,928 Lease liabilities (Note 17) 5,527 194,765 Less: Cash and cash equivalents (Note 15) (133,526) (124,706) Net financial debt with third parties 326,242 595,909

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about business combination [abstract]
Disclosure of business combinations [text block]	5) ACQUISITION OF NON-CONTROLLING INTERESTS a) RBrasil Soluções S.A. On September 2, 2016, the Company through its in direct subsidiar y Atento Brasil S.A. acquired the control and 81.49 %, of the shares of RBrasil Soluções S.A. (“RBrasil”), a leading provider of late-stage collection services in Brazil. Put/Call options As per the Shareholders' Agreement, the Company has a purchase option, where non-controlling shareholders irrevocably and irreversibly grant to the Company, through that instrument, the right, but not the obligation, at the sole discretion of the Company, to acquire all of their shares, and the non-controlling shareholders, through the exercise of that right, shall be obliged to sell their shares to the Company ("call option"). The call option may be exercised by any controlling shareholder between January 1, 2019 and December 31, 2020. The Shareholders' Agreement also provides for a put option, where the non-controlling shareholders have the right, irrevocable and irreversible, but not the obligation, to sell all of their shares to the Company ("put option" ). The put option may be exercised by non-controlling shareholders between January 1, 2019 and December 31, 2020. On the basis of the above, the Company recognized a financial liability related to the potential for acquisition of non-controlling interest f or an amount of 3,444 thousand Brazilian Reais ( 1,057 thousand U . S . dollars). The financial liability was initially recognized against specific reserve in equity. In the acquisition of non-controlling interest this reserve was reversed. The exercise price of the call option will be determined by multiples, already defined in the Shareholders' Agreement, of the EBITDA of the year immediately prior to the exercise of the option, multiplied by the percentage of participation to be acquired. On June 7, 2019, th e Company acquired to the remaining interest of 18.51 % of the shares of RBrasil. The total amount paid for this acquisition was 1, 738 thousand U.S. dollars Analysis of the cash flow Thousands of U.S. dollars Net assets acquired (4) Allocation of intangible (a) (89) Consideration paid 1,806 Reserve for acquisition of non-controlling interest - Equity 1,899 Intangible assets acquired which meet the criteria for recognition comprise customer relationships, software database, a non-compete agreement and contingent consideration identified as part of the purchase price allocation. The fair value of the assets and liabilities acquired and the goodwill was recorded at the time of acquisition of the control, on September 2, 2016, therefore, at the moment we had no goodwill impact. b) Nova Interfile Holding Ltda On June 9, 2017, the Company through its indirect subsidiary Atento Brasil S .A. acquired the control and 50. 00002 % of Interfi le Serviços de BPO Ltda. and 50. 00002 % of Interservicer – Serviços em Crédito Imobiliário Ltda, (“Interfile”) leading providers of BPO services and solutions, including credit origination, for the banking and financial services sector in Brazil. Put/Call options As per the Shareholders' Agreement, the Company has a purchase option, where non-controlling shareholders granted to Atento Brasil S.A., through that instrument, the right, to acquire all of their shares, and the non-controlling shareholders, through the exercise of that right, shall be obliged to sell their shares to Atento Brasil S.A. ("call option"). The call option may be exercised by Atento Brasil S.A. between January 1, 2020 and April 15, 2020. The Shareholders' Agreement also provides for put options, where the non-controlling shareholders have th e right, to sell partial or all of their shares to the Atento Brasil S.A. ("put options"). Many put options were understood by Management as protective clauses with remote possibility of being exercised. The assessment of the put options were made taking i nto account the following; (i) probability of occurrence; (ii) degree of importance (primary or secondary, in this case as term extension or acceleration of other options) and (iii) function: effective options or clauses protecting the parties. Considering the valuation of the acquired entity and Management’s best estimates, the put option that will likely to be exercised by the non-controlling shareholders is between January 1, 2020 and April 15, 2020 – which is symmetrical with the call option. According to IAS 32, a parent must recognize a financial liability when it has an obligation to pay cash in the future to purchase the minority’s shares, even if the payment is conditional on the option being exercised by the holder. The exercise price of the put option will be determined by multiples, already defined in the Shareholders' Agreement, of the EBITDA of the year immediately prior to the exercise of the option, multiplied by the percentage of participation to be acquired. On the basis of the ab ove, the Company recognized a financial liability related to the potential acquisition of non-controlling interest of 74,401 thousand Brazilian Reais (22,474 thousand US dollars). The financial liability was recognized against specific reserve in equity, c onsidering that these are transactions between shareholders. In the acquisition of non-controlling interest this reserve was reversed. Analysis of the cash flow Thousands of U.S. dollars Net assets acquired 3,971 Allocation of intangible (a) 4,132 Consideration paid 14,300 Reserve for acquisition of non-controlling interest - Equity 6,197 Refer to customer base, non-compete agreement, backlog, database and contingent consideration identified as part of the purchase price allocation. The fair value of the assets and liabilities acquired and the goodwill was recorded at the time of acquisition of the control, on June 9, 2017, therefore, at the moment we had no goodwill impact.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about intangible assets [abstract]
Disclosure of intangible assets [text block]	6) INTANGIBLE ASSETS The following table presents the breakdown of intang ible assets at December 31, 2018 and 2019 and respective changes in the year: Thousands of U.S. dollars Balance at December 31, 2017 Additions Disposals Transfers Reclassifications between Intangible and PP&E Translation differences Hyperinflation Adjustments Balance at December 31, 2018 Cost Development 4,696 2,081 (777) - (4,193) 2,852 431 5,090 Customer base 291,898 - (411) - - (38,285) 9,725 262,927 Software 158,035 53,035 (676) 5,182 7,618 (30,591) 2,363 194,966 Other intangible assets 65,253 6,091 (1,007) (820) 2,679 (3,410) 276 69,062 Work in progress 462 927 - - 244 (544) - 1,089 Total cost 520,344 62,134 (2,871) 4,362 6,349 (69,979) 12,795 533,134 Accumulated amortization Development (691) (181) 14 - - 727 (516) (647) Customer base (133,658) (23,423) 150 - - 18,461 (4,820) (143,290) Software (93,905) (28,992) 48 - - 10,269 (1,265) (113,845) Other intangible assets (37,517) (6,085) 1,153 - - 2,998 (708) (40,159) Total accumulated amortization (265,771) (58,681) 1,365 - - 32,455 (7,309) (297,941) Impairment (24,469) (626) - - - 1,104 - (23,991) Net intangible assets 230,104 2,827 (1,506) 4,362 6,349 (36,420) 5,486 211,202 Thousands of U.S. dollars Balance at December 31, 2018 Additions Disposals Transfers Reclassifications between Intangible and PP&E Translation differences Hyperinflation Adjustments Balance at December 31, 2019 Cost Development 5,090 184 (41) (1) - (3,213) 434 2,453 Customer base 262,927 - - - - (5,202) 5,226 262,951 Software 194,966 1,065 (2,771) 507 12,623 (7,371) 2,386 201,405 Other intangible assets 69,062 - (1,410) 52 - (6,336) 279 61,647 Work in progress 1,089 - (25) (505) - (459) - 100 Total cost 533,134 1,249 (4,247) 53 12,623 (22,581) 8,325 528,556 Accumulated amortization Development (647) (154) 41 - - 251 (148) (657) Customer base (143,290) (22,570) - (234) - 2,083 (1,434) (165,445) Software (113,845) (25,025) 2,212 - - 2,425 (370) (134,603) Other intangible assets (40,159) (9,477) 83 181 - 4,705 (223) (44,890) Total accumulated amortization (297,941) (57,226) 2,336 (53) - 9,465 (2,175) (345,594) Impairment (23,991) - - - - 1,070 - (22,921) Net intangible assets 211,202 (55,977) (1,911) - 12,623 (12,046) 6,150 160,041 “Customer base” represents the fair value, of the intangible assets arising from customer relationships (tacit or explicitly formulated in contracts) with Telefónica Group and with other customers identified in business combination transactions . Of the total customer base in 2019 , the fair value assigned to commercial relationships with Telefónica at the acquisition date amounts to 172,035 thousand U.S. dollars, while the remaining amount relates to other customers. In terms of geographic distribution, the customer base corresponds to businesses in Brazil ( 107,102 thousand U.S. dollars), Spain ( 49,588 thousand U.S. dollars) net of impairment, Mexico ( 50,213 thousand U.S. dollars), Peru ( 15,941 thousand U.S. dollars), Col ombia ( 3,080 thousand U.S. dollars), Chile ( 8,353 thousand U.S. dollars) and Argentina and Uruguay ( 5,753 thousand U.S. dollars). In 2018, the additions are mainly related to acquisition by Atento of the rights to software’s use of 38 , 500 thousand U . S . dol lars and development of software’s Visibility and Control, Digital Voice & Operations Systems in Atento Brasil in the amount of 4 , 6 00 thousand U.S. dollars . “Other intangible assets” mainly include payment of loyalty incentives established with customers of the Atento Brasil S.A. and the intangible asset arising from the directory services business in Atento Teleservicios España. In 2018, was recognized the im pairment of 626 thousand U . S . dollars relating to other intangible assets in Spain.

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2019
Disclosure of reconciliation of changes in goodwill [abstract]
Disclosure of goodwill [text block]	7 ) GOODWILL Goodwill was mainly generated on December 1, 2012 from the acquisition of the Customer Relationship Management (“CRM”) business from Telefónica, S.A and on December 30, 2014 from the acquisition of CBCC. On September 2, 2016, additional goodwill was generated from the acquisition of RBrasil on June 9, 2017 an additional goodwill from the acquisition of Interfile in the amount of 8,400 thousand U.S. dollars was recorded in Brazil . The breakdown and changes in goodwill in 2018 and 2019 are as follow : Thousands of U.S. dollars 12/31/2017 Hyperinflation Translation differences 12/31/2018 Hyperinflation Translation differences Impairment (Note 8) 12/31/2019 Peru 30,269 - (1,200) 29,069 - 543 - 29,612 Chile 18,780 - (2,172) 16,608 - (1,091) - 15,517 Colombia 6,284 - (514) 5,770 - (48) - 5,722 Mexico 1,842 - 2 1,844 - 77 - 1,921 Brazil 79,790 - (11,672) 68,118 - (2,636) - 65,482 Argentina 16,179 25,577 (8,176) 33,580 11,415 (12,438) (30,909) 1,648 Total 153,144 25,577 (23,732) 154,989 11,415 (15,593) (30,909) 119,902

IMPAIRMENT OF ASSETS

IMPAIRMENT OF ASSETS	12 Months Ended
	Dec. 31, 2019
Disclosure of impairment loss and reversal of impairment loss [abstract]
Disclosure of impairment of assets [text block]	8 ) IMPAIRMENT OF ASSETS As of December 31, 2019 , the impairment assessment on goodwill performed by the Atento Group’s management indicated that the carrying amount of goodwill is recoverable , except for Argentina . Such assessment was based on the calculation of the recoverable amount of goodwill throug h the calculation of the expected future cash flow from the cash - generating units to which goodwill is allocated . Atento has no other assets with indefinite useful lives, and therefore carries out no impairment tests of this type. The Atento Group carries out its goodwill impairmen t tests using the various cash-generating units’ five - year strategic plans and budgets, approved by Management. Recoverable amount is based on value in use calculated using cash flow from projected results adjusted for amortizati on/depreciation, finance costs, and taxes, based on the last period, and using the expected growth rates obtained from studies published in the sector and assuming said growth to be constant from the fifth year. Estimated cash flow determined in this manne r is discounted using the WACC applicable to that CGU. The discount rates used reflect the current assessment of specific ma rket risks in each of the cash- generating units, considering the time value of money and individual country risks not included in th e cash flow estimates. WACC takes both the cost of debt and capital into account. The latter is obtained based on the return expected by the shareholders of the Atento Group, while the former is obtained based on the Atento Group’s finance costs. In additi on, the risks specific to each country were included in the WACC using corrective factors. These tests are performed annually and whenever it is considered that the recoverable amount of goodwill may be impaired. At December 31, 2018 , the tes ts conducted did not i d entify any impairment in the value of goodwill, since the related recoverable amounts calculated using value in use were in all cases higher than the carrying amount of the related cash - generating units, even after sensitivities wer e applied to the variables used. At December 31, 2019 , all CGUs, except Argentina, passed in the impairment tests with projections to support all assets . We wrote-off those assets in Argentina in 2019 . In Argentina, wi th the deterioration of the economic situation, discount rates increased significantly, making discounted cash flow of the operations not enough to cover its asset base. The test resulted in an impairment of 30 , 9 09 thousand U.S. dollars. The pre - tax disco unt rates, which factor in country and business risks, and the projected growth rates were as follow: Discount rate Brazil Mexico Colombia Peru Chile Argentina December 2018 14.10% 14.07% 12.46% 9.75% 10.49% 53.04% December 2019 10.80% 12.09% 10.42% 9.49% 8.36% 70.20% Growth rate Brazil Mexico Colombia Peru Chile Argentina December 2018 3.70% 3.00% 3.30% 1.40% 2.50% 34.20% December 2019 4.81% 5.47% 6.40% 7.11% 6.41% 30.29% The recoverable amounts per country were as follow: Thousand U.S. dollars Recoverable amounts Brazil (*) Mexico Colombia Peru Chile Argentina December 2018 763,449 47,732 74,267 389,208 98,318 78,276 December 2019 789,676 137,047 232,483 308,800 304,139 5,538 (*) The total recoverable amount of 201 8 is composed by 37,429 thousand U.S. dollars from the acquisition of RBrasil , 77,126 thousand U.S. dollars from the acquisition of Interfile and 648,894 thousand U.S. dollars from Atento Brasil . For 201 9, the total recoverable amount is composed by 85,980 thousand U.S. dollars from the acquisition of RBrasil , 57,342 thousand U.S. dollars from the acquisition of Interfile and 646,354 thousand U.S. dollars from Atento Brasil . In the event of a 3 % increase in the discount rate used to calculate the recoverable amount of the abovementioned CGUs in each country, with the other variables remaining unchanged, the recoverable amount would still be higher than the corresponding carrying amount , except for Mexico where an impairment would not occur with an increase in the discount rate up to 1.5%. Management also considers that the appearance of potential competitors in the market in which the Atento Group operates could negatively affect the growth of its CGUs. As an additional sensitivity analysis, assuming that there is a fall in demand or an increase in costs and, as such , results before amortization/depreciation, finance cost and taxes margin (EBITDA margin) used for estimating cash flow were to keep constant for the five years in each country, with all other variables remaining unchanged, the recoverable amount from each cash generating unit would continue to be higher than its corresponding carrying amount. In addition to the above , specifically for certain countries, the following assumptions were used: Cas h flow for the Brazil, Mexico , Spain, Colombia, Peru Chile and Argentina CGUs were estimated based on growth projections considering past business performance, using predicted in flation levels taken from external sources. For calculations regarding the Spanish CGU, negative and positive business forecasts were used which contemplate macroeconomic trends and changes in the environment.

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (PP&E)	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of property, plant and equipment [text block]	9) PROPERTY, PLANT AND EQUIPMENT (PP&E) Details of property, plant and equipment at December 31, 2018 and 2019 are as follow: Thousands of U.S. dollars Balance at December 31, 2017 Additions Disposals Transfers Reclassifications between Intangible and PP&E Translation differences Hyperinflation Adjustments Balance at December 31, 2018 Cost Buildings 11,443 - (1) - - (514) 1,201 12,129 Plant and machinery 8,659 55 (59) - - (468) - 8,187 Furniture, tools and other tangible assets 329,058 15,154 (18,204) 952 6,978 (39,390) - 294,548 PP&E under construction 19,008 12,542 (963) (5,314) (13,327) 10,474 - 22,420 Total cost 368,168 27,751 (19,227) (4,362) (6,349) (29,898) 1,201 337,284 Accumulated depreciation Buildings (3,878) (396) - - - 316 (467) (4,425) Plant and machinery (5,687) (1,010) - - - 365 - (6,332) Furniture, tools and other tangible assets (206,408) (35,160) 18,749 - - 20,232 - (202,587) Total accumulated depreciation (215,973) (36,566) 18,749 - - 20,913 (467) (213,344) Property, plant and equipment 152,195 (8,815) (478) (4,362) (6,349) (8,985) 734 123,940 Thousands of U.S. dollars Balance at December 31, 2018 Reclassification to right-of-use assets Additions Disposals Transfers Reclassifications between Intangible and PP&E Translation differences Hyperinflation Adjustments Balance at December 31, 2019 Cost Buildings 12,129 - 236 (302) - - (1,302) 651 11,412 Plant and machinery 8,187 - 95 (123) (574) - (114) - 7,471 Furniture, tools and other tangible assets 294,548 (24,427) 19,687 (10,801) 21,319 4,119 (3,227) - 301,218 PP&E under construction 22,420 - 38,803 (163) (20,929) (16,742) (8,510) - 14,879 Total cost 337,284 (24,427) 58,821 (11,389) (184) (12,623) (13,153) 651 334,980 Accumulated depreciation Buildings (4,425) - (107) - - - 888 (361) (4,005) Plant and machinery (6,332) - (741) 155 - - 78 - (6,840) Furniture, tools and other tangible assets (202,587) 18,629 (29,201) 866 184 - 4,867 - (207,242) Total accumulated depreciation (213,344) 18,629 (30,049) 1,021 184 - 5,833 (361) (218,087) Property, plant and equipment 123,940 (5,798) 28,772 (10,368) - (12,623) (7,320) 290 116,893 Additions for 2018 mainly represent the construction of a new site in Puerto Rico in the amount of $ 6, 600 thousand of US dollars, the construction of new sites in Mexico (Azafran and Centro Histórico), remodeling of existing sites and equipment’s in the amount of $ 7,400 thousand of US dollars, and implementation of a new site, remodeling of existing ones and equipment’s in the amount in Atento Brasil in the amount of $ 5,600 thousand of US dollars For 2019, the additions reflect mainly t he new operations and remodeling in Atento Brasil in the amount of 32,415 thousand U.S. dollars. In Americas there are 5,907 thousand U.S. dollars due to Atento Mexico sites remodeling for attending new clients, 2, 409 thousand U.S. dollars in software’s li censes and equipment’s for Atento Peru and 2,33 5 thousand U.S. dollars in sites remodeling and equipment’s for Atento Colombia. No impairment was recognized on items of property, plant and equipment in 2018 and 2019 . All Atento G roup companies have contracted insurance policies to cover potential risks to their items of PP&E. Management considers that coverage of these risks was sufficient at December 31, 2018 and 2019 .

LEASES AND SIMILAR ARRANGEMENTS

LEASES AND SIMILAR ARRANGEMENTS	12 Months Ended
	Dec. 31, 2019
Disclosure of recognised finance lease as assets by lessee [abstract]
Disclosure of leases [text block]	10 ) LEASES The Atento Group holds the following right-of-use assets Thousands of U.S. dollars Net carrying amount of asset 2018 (*) 2019 Furniture, tools and other tangible assets 4,815 6,512 Plant and machinery 983 495 Buildings - 174,557 Total 5,798 181,564 (*) Recorded in property, plant and equipment as of December 31, 2018 (see Note 9). On April 25, 2017, Atento Brasil S.A. entered in a sale leaseback agreement with HP Financial Services Arrendamento Mercantil S.A. in an amount of 23,615 thousand Brazilian Reais , equivalent to 6,094 thousand U.S. dollars as of December 31, 2018, which will be repaid in 36 monthly installments. On July 24 , 2017, Atento Brasil S.A. entered in a new sale leaseback agreement with HP Financial Services Arrendamento Mercantil S.A. in an amount of 4,220 thousand Braz ilian Reais , equivalent to 1,089 thousand U.S. dollars as of December 31, 2018, which will be repaid in 60 monthly installments. On August 24 , 2017, Atento Brasil S.A. entered in a new sale leaseback agreement with HP Financial Services Arrendamento Mercantil S.A. i n an amount of 4,570 thousand Brazilian Reais , equivalent to 1,179 thousand U.S. dollars as of December 31, 2018, which will be repaid in 60 monthly installments. The assets acquired under finance leases are located in Brazil, Colombia and Peru. The presen t value of future finance lease payments is as follow: Thousands of U.S. dollars 2018 2019 Up to 1 year (Note 17) 3,158 3105 Between 1 and 5 years (Note 17) 2,369 3896 Total 5,527 7,001

FINANCIAL ASSETS

FINANCIAL ASSETS	12 Months Ended
	Dec. 31, 2019
Disclosure of financial assets [abstract]
Disclosure of financial assets [text block]	11) FINANCIAL ASSETS As of December 31, 2018 and 2019 all the financial assets of the Company are classified as amortized cost . As of December 31, 2018, all Cross-Currency Swaps were designated as Net Investment Hedges, except for the BRL/USD C ross C urrency Swap. As of December 31, 2019 , the BRL/USD C ross C urrency Swap was also designated as Net Investment Hedge . Credit risk aris es from the possibility that the Atento Group might not recover its financial assets at the amounts recognized and in the established terms. Atento Group Management considers that the carrying amount of financial assets is similar to the fair value. As of December 31, 2019 , Atento Teleservicios España S.A., Atento Chile S.A., Atento Colombia S.A., Teleatento del Perú S.A.C and Atento Brasil S.A. have entered into factoring agreements without recourse, anticipating an amount of 25 8,313 thousand U.S. dollars, receiving cash net of discount, the related trade receivables were realized and interest expenses was recognized in the statement of operations.

OTHER FINANCIAL ASSETS

OTHER FINANCIAL ASSETS	12 Months Ended
	Dec. 31, 2019
Disclosure of financial assets [line items]
Disclosure of other assets [text block]	12 ) OTHER FINANCIAL ASSETS Details of other financial assets at December 31, 2018 and 2019 are as follow: Thousands of U.S. dollars 2018 2019 Other non-current receivables (*) 13,232 9,457 Non-current guarantees and deposits 51,838 45,195 Total non-current 65,070 54,652 Other current receivables 272 76 Current guarantees and deposits 619 1,018 Total current 891 1,094 Total 65,961 55,746 (*) “Other non-current receivables” as of December 31, 201 8 and 2019 primarily comprise a loan granted by the subsidiary RBrasil to third parties. The effective annual interest rate is CDI + 3.75 % p.a., maturity in five years beginning o n May 4, 2017 , when the value of the loan will be amortized in a single installment .

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	12 Months Ended
	Dec. 31, 2019
Trade and other receivables [abstract]
Disclosure of trade and other receivables [text block]	13 ) TRADE AND OTHER RECEIVABLES The breakdown of “T rade and other receivables ” at December 31, 2018 and 2019 is as follow: Thousands of U.S. dollars 2018 2019 Non-current trade receivables 6,430 6,321 Other non-financial assets (*) 12,718 15,803 Total non-current 19,148 22,124 Current trade receivables 279,926 334,949 Other receivables 8,439 5,953 Prepayments 18,332 12,675 Personnel 8,957 6,022 Total current 315,654 359,599 Total 334,802 381,723 (*) "Other non-financial assets" as of December 31, 2019 primarily comprise tax credits with the Brazilian social security authority (Instituto Nacional do Seguro Social), recorded in Atento Brasil S.A. Thousands of U.S. dollars 2018 2019 Trade receivables 288,531 347,703 Allowances of trade receivables (2,175) (6,433) Trade receivables, net 286,356 341,270 As of December 31, 2019 , trade receivables not yet due for which no allowance has been made amounted to 311,552 thousand U.S. dollars (263,605 thousand U.S. dollars as of December 31, 2018 ) . As of December 31, 2019 , trade receivables due for which no allowance has been made amounted to 26,999 thousand U.S. dollars (22,751 thousand U .S. dollars as of December 31, 2018 ). These balances relate to certain customers with no recent histo ry of default. The aging analysis of these accounts is as follow: Thousands of U.S. dollars Less than 90 days Between 90 and 180 days Between 180 and 360 days Over 360 days Total 12/31/2018 14,704 1,026 2,691 4,330 22,751 12/31/2019 22,606 1,224 1,233 1,936 26,999 Changes in allowances of trade receivables in 2018 and 2019 were as follow: Thousands of U.S. dollars 2018 2019 Opening balance (6,099) (2,175) Allowance of trade receivables (1,854) (4,588) Reversal 824 277 Write off 3,031 - Translation differences 1,923 53 Total (2,175) (6,433) The Atento Group’s maximum exposure to credit risk at the reporting date is equivalent to the carrying amount of each of the aforementioned trade receivables categories. The Atento Group holds no guarantees as collection insurance.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about financial instruments [abstract]
Disclosure of derivative financial instruments [text block]	14 ) DERIVATIVE FINANCIAL INSTRUMENTS Details of derivative financial instruments at December 31, 2018 and 2019 are as follow: Thousands of U.S. dollars 2018 2019 Assets Liabilities Assets Liabilities Cross currency swaps - net investment hedges 11,313 - 5,382 (2,289) Cross currency swaps - that do not meet the criteria for hedge accounting - (682) - (167) Total 11,313 (682) 5,382 (2,456) Non-current portion 11,313 (682) 5,382 (2,289) Current portion - - - (167) Derivatives held for trading are classified as current assets or current liabilities. The fair value of a hedging derivative is classified as a non­current asset or a non­current liability, as applicable, if the remaining maturity of the hedged item exceeds twelve months. Otherwise, it is classified as a current asset or liability. In connection with the Refinancing process and the repayment of the first Brazilian Debentures, the hedge accounting for the interest rate swap was discontinued and the OCI balance was transferred to finance cost. Thereafter, any changes in fair value will be directly recognized in the statement of operations. On A pril 1, 2015, the Company started a hedge accounting for net investment hedge related to exchange risk between the U.S. dollar and foreign operations in Euro (EUR), Mexican Peso (MXN), Colombian Peso (COP) and Peruvian Nuevo Sol (PEN). In connection with t he Refinancing process, 8 of the 10 derivatives contracts designated as Net Investment Hedges were terminated between August 1, 2017 and August 4, 2017, generating positive cash of 46,080 thousand U.S. dollars, net of charges. During August 2017, Atento Lu xco 1 also entered into new Cross-Currency Swaps related to exchange risk between U.S. dollars and Euro (EUR), Mexican Peso (MXN), Brazilian Reais (BRL) and Peruvian Nuevo Sol (PEN). Except for the Cross-Currency Swap between U.S. dollars and Brazilian Rea is, all other Cross-Currency Swaps were designated for hedge accounting as net investment hedge. On March 5, 2018, Atento Brasil S.A. entered into a cross-currency swap to hedge a USD loan of 10,092 thousand U.S. dollars at a fixed rate of 3.40 % exchanged to a 33,000 thousand Brazilian Reais with interest rate of the average daily rate of the one day “over extra-group” – DI – Inter bank Deposits - plus a spread of 2.10 % per annum. On January 1, 2019, the Company designated the Cross-Currency Swap between U.S. dollars and Brazilian Reais for hedge accounting as net investment hedge. Prior to the date of designation, this hedging instrument was electively not designated as a hedge accounting because the change in fair value was intended to partially offset changes in the USD-BRL foreign currency component of the BRL-denominated intercompany debt, which were recorded in earnings. Effective January 1, 2019, the intercompany debt was reclassified as “permanent in equity” (which assumes that the related payable is neither planned nor likely to occur in the foreseeable future, since it is in substance, a part of the entity’s net investment in that foreign operation) and, as a consequence, the changes arising from the foreign exchange rate is recorded in other comprehensive income. At December 31, 2017, 2018 and 2019 , details of interest rate swa p, cross- currency swaps that do not qualify for hedge accounting and net investment hedges were as follows: 2018 Interest Rate Swap Bank Maturity Notional currency Index Notional in contract currency (thousands) Fair value assets Fair value liability Other comprehensive income, net of taxes Change in OCI, net of taxes Statements of operations - Finance cost D/(C) D/(C) D/(C) D/(C) D/(C) Itau Dec-18 BRL BRL CDI 135,000 - - - - 972 - - - - 972 Cross Currency Swaps - that do not qualify for hedge accounting Bank Maturity Purchase currency Selling currency Notional (thousands) Fair value assets Fair value liability Other comprehensive income Change in OCI, net of taxes Statements of operations - Finance cost D/(C) D/(C) D/(C) D/(C) D/(C) Goldman Sachs Aug-22 BRL USD 754,440 6,020 - - - (4,302) 6,020 - - - (4,302) Cross-currency swap- Net Investment Hedges Bank Maturity Purchase currency Selling currency Notional (thousands) Fair value assets Fair value liability Other comprehensive income Change in OCI Income statement - Finance Cost D/(C) D/(C) D/(C) D/(C) D/(C) Nomura International 22-Aug EUR USD 34,109 189 - (257) 640 - Goldman Sachs 22-Aug MXN USD 1,065,060 6,025 (922) (3,094) (4,163) - Goldman Sachs 22-Aug PEN USD 194,460 - (682) 2,413 2,333 - Santander 20-Jan USD EUR 20,000 - - 1,742 - - Santander 20-Jan USD MXN 11,111 - - (2,113) - - Goldman Sachs 20-Jan USD EUR 48,000 - - 3,587 - - Goldman Sachs 20-Jan USD MXN 40,000 - - (7,600) - - Nomura International 20-Jan USD MXN 23,889 - - (4,357) - - Nomura International 20-Jan USD EUR 22,000 - - 1,620 - - Goldman Sachs 18-Jan USD PEN 13,800 - - 22 - - Goldman Sachs 18-Jan USD COP 7,200 - - (80) - - BBVA 18-Jan USD PEN 55,200 - - 71 - - BBVA 18-Jan USD COP 28,800 - - (359) - - 6,214 (1,604) (8,405) (1,190) - Total 12,234 (1,604) (8,405) (1,190) (3,330) Derivative financial instrument-asset 11,313 Derivative financial instrument-liability (682) 2019 Cross Currency Swaps - that do not qualify for hedge accounting Bank Maturity Purchase currency Selling currency Notional (thousands) Fair value asset Fair value liability Fair value asset/(liability) Other comprehensive income Change in OCI Statements of operations - Finance cost D/(C) D/(C) D/(C) D/(C) ABC Brasil S.A. Aug-20 USD BRL 12,232 8,740 (8,907) (167) - - - 8,740 (8,907) (167) - - - Net Investment Hedges Bank Maturity Purchase currency Selling currency Notional (thousands) Fair value asset Fair value liability Fair value asset/(liability) Other comprehensive income Change in OCI Statements of operations - Finance cost D/(C) D/(C) D/(C) D/(C) D/(C) D/(C) Nomura International Aug-22 EUR USD 34,109 447 - 447 (714) 457 - Goldman Sachs Aug-22 MXN USD 1,065,060 6,696 (6,543) 153 4,014 (7,108) - Goldman Sachs Aug-22 PEN USD 194,460 2,689 (4,898) (2,209) 5,124 (2,710) - Goldman Sachs Aug-22 BRL USD 754,440 4,782 - 4,782 812 (812) - Santander Jan-20 USD EUR 20,000 - - - 1,742 - - Santander Jan-20 USD MXN 11,111 - - - (2,113) - - Goldman Sachs Jan-20 USD EUR 48,000 - - - 3,587 - - Goldman Sachs Jan-20 USD MXN 40,000 - - - (7,600) - - Nomura International Jan-20 USD MXN 23,889 - - - (4,357) - - Nomura International Jan-20 USD EUR 22,000 - - - 1,620 - - Goldman Sachs Jan-18 USD PEN 13,800 - - - 22 - - Goldman Sachs Jan-18 USD COP 7,200 - - - (80) - - BBVA Jan-18 USD PEN 55,200 - - - 71 - - BBVA Jan-18 USD COP 28,800 - - - (359) - - Morgan Stanley Aug-22 USD BRL 308,584 135 (148) (13) 99 (99) (3,545) Morgan Stanley Aug-22 USD PEN 66,000 13 (80) (67) 74 (74) (1,815) 14,762 (11,669) 3,093 1,942 (10,346) (5,360) Total 23,502 (20,576) 2,926 1,942 (10,346) (5,360) Derivative financial instrument-asset 5,382 Derivative financial instrument-liability (2,456) Gains and losses on net investment hedges accumulated in equity will be taken to the statement of operations when the foreign operation is partially disposed of or sold.

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	12 Months Ended
	Dec. 31, 2019
Cash and cash equivalents [abstract]
Disclosure of cash and cash equivalents [text block]	1 5 ) CASH AND CASH EQUIVALENTS Thousands of U.S. dollars 2018 2019 Deposits held at call 100,706 96,978 Short-term financial investments 32,820 27,728 Total 133,526 124,706 “ Short-term financial investments ” comprises short - term fixed­income securities in Bra zil, which mature in less than 90 days and accrue interest pegged to the CDI.

FINANCIAL LIABILITIES

FINANCIAL LIABILITIES	12 Months Ended
	Dec. 31, 2019
Disclosure of financial liabilities [abstract]
Disclosure of financial liabilities [text block]	16 ) FINANCIAL LIABILITIES As of December 31, 2018 and 2019 all the financial liabilities of the Company are classified as other financial liabilities at amortized cost, except for the derivative financial instruments that are classified as financial liability at fair value through profit or loss. The payments schedule for other financial liabilities, trade and other payables and liabilities at December 31, 2018 and 2019 , including estimated future interest payments, calculated based on interest rates and foreign exchange rates applicable as at December 31, 2018 and 2019 ar e as follow: 2018 Thousands of U.S. dollars Maturity (years) 2019 2020 2021 2022 2023 More than 5 years Total Senior Secured Notes 24,500 24,500 24,500 424,500 - - 498,000 Brazilian bonds—Debentures 4,698 4,378 4,091 3,759 1,721 - 18,647 Lease liabilities 3,785 1,691 794 384 - - 6,654 Bank borrowings 36,176 3,726 474 372 - - 40,748 Trade and other payables 184,886 14,391 - - - - 199,277 Total financial liabilities 254,045 48,686 29,859 429,015 1,721 - 763,326 2019 Thousands of U.S. dollars Maturity (years) 2020 2021 2022 2023 2024 More than 5 years Total Senior Secured Notes 30,625 30,625 530,625 - - - 591,875 Lease liabilities 66,415 52,134 41,069 32,079 21,481 23,826 237,004 Bank borrowings 23,248 449 351 - - - 24,048 Trade and other payables 166,111 11,744 - - - - 177,855 Total financial liabilities 286,399 94,952 572,045 32,079 21,481 23,826 1,030,782

FINANCIAL DEBT WITH THIRD PARTI

FINANCIAL DEBT WITH THIRD PARTIES	12 Months Ended
	Dec. 31, 2019
Borrowings [abstract]
Disclosure of debt instruments [text block]	17 ) FINANCIAL DEBT WITH THIRD PARTIES Details of debt with third parties at December 31, 2018 and 2019 are as follow: Thousands of U.S. dollars 2018 2019 Senior Secured Notes 390,507 490,012 Brazilian bonds—Debentures 11,163 - Bank borrowing 4,387 748 Lease liabilities 2,369 142,738 Total non-current 408,426 633,498 Senior Secured Notes 9,528 11,910 Brazilian bonds—Debentures 3,545 - Bank borrowing 35,111 23,180 Lease liabilities 3,158 52,027 Total current 51,342 87,117 TOTAL DEBT WITH THIRD PARTIES 459,768 720,615 Senior Secured Notes On August 10, 2017, Atento Luxco 1 S.A., closed an offering of 400,000 thousand U.S. dollars aggregate principal amount of 6.125% Senior Secured Notes due 2022 in a private placement transaction. The notes are due in August 2022. The 2022 Senior Secured No tes are guaranteed on a senior secured basis by certain of Atento’s wholly owned subsidiaries. The issuance costs of 11 , 979 thousand U.S. dollars related to this new issuance are recorded at amortized cost using the effective interest method. On April 4, 2019, Atento Luxco 1 S.A., closed an offering of an additional $ 100.0 million in aggregate principal amount of its 6.125 % Senior Secured Notes due 2022 (the "Additional Notes"). The Additional Notes were offered as additional notes under the indenture, dat ed as of August 10, 2017, pursuant to which the Issuer previously issued $ 400.0 million aggregate principal amount of its 6.125 % Senior Secured Notes due 2022 (the "Existing Notes"). The Additional Notes and the Existing Notes are treated as the same serie s for all purposes under the indenture and collateral agreements, each as amended and supplemented, that govern the Existing Notes and the Additional Notes. The terms of the Indenture governing the 2022 Senior Secured Notes , among other things, limit, in certain circumstances, the ability of Atento Luxco 1 and its restricted subsidiaries to: incur certain additional indebtedness; make certain dividends, distributions, investments and other restricted payments; sell the property or assets to another person; incur additional liens; guarantee additional debt; and enter into transaction with affiliates. As of December 31, 2019 , we were in compliance with these covenants. The outstanding amount on December 31, 201 9 is 50 1 , 922 thousand U.S. dollars. All interest payments are made on a half yearly basis. The fair value of the Senior Secured Notes, calculated on the basis of their quoted price at December 3 1, 201 9 , is 497,307 thousand U.S. dollars. The fair value hierarchy of the Senior Secured Notes is Level 1 as the fair value is based on the quoted market price at the reporting date. Details of the corresponding debt at each reporting date are as follo w: Thousands of U.S. dollars 2018 2019 Maturity Currency Principal Accrued interests Total debt Principal Accrued interests Total debt 2022 U.S. dollar 390,507 9,528 400,035 490,012 11,910 501,922 Debentures On May 2, 2017, Atento Brasil S.A. entered into an indenture (“Second Brazilian Debenture”) for the issuance costs of 70,000 thousand Brazilian Reais (equivalent to approximately 22,096 thousand U.S. dollars) of Brazilian Debentures due April 25, 2023. The Second Brazilian Debenture bear interest at a rate per annum equal to the average daily rate of the one day “over extragroup” – DI – Interbank Deposits (as such rate is disclosed by CETIP S.A – Mercados Organizados (“CETIP”) in the daily release available on its web page, plus a spread of 3.75%. The a mortization schedule is: April 25, 2018: 9.1%; October 25, 2018: 9.1%; April 25, 2019: 9.1%; October 25, 2019: 9.1%; April 25, 2020: 9.1%; October 25, 2020: 9.1%; April 25, 2021: 9.1%; October 25, 2021: 9.1%; April 25, 2022: 9.1%; October 25, 2022: 9.1%; A pril 25, 2023: 9,0%. On April 15, 2019, Atento Brasil S.A. repaid in advance of the maturity date all the outstanding amount. The amount repaid was BRL 57.3 million (equivalent to $ 15.3 million) plus interest accrued of BRL 2.7 million (equivalent to $ 0.7 m illion) and BRL 0.3 million (equivalent to $ 0.1 million) of penalty fee due to early repayment. Thousands of U.S. dollars 2018 2019 Maturity Currency Principal Accrued interests Total debt Principal Accrued interests Total debt 2023 Brazilian Reais 16,797 4,258 21,055 11,163 3,545 14,708 The fa ir value as of December 31, 201 8 calculated based on discounted cash flow is 15,643 thousand U.S. dollars. Bank borrowing s On February 3, 2014, Atento Brasil S.A. entered into a credit agreement with Banco Nacional de Desenvolvimento Econômico e Social - BNDES (“BNDES”) in an aggregate principal amount of 300,000 thousand Brazilian Reais (the “BNDES Credit Facility”), equivalent to 109,700 thousand U.S. dollars as of as of each disbursement date. The total amount of the BNDES Credit Facility is divided into five tranches subject to the following interest rates: Tranche Interest Rate Tranche A Long-Term Interest Rate ( Taxa de Juros de Longo Prazo — TJLP ) plus 2.5% per annum Tranche B SELIC Rate plus 2.5% per annum Tranche C 4.0% per year Tranche D 6.0% per year Tranche E Long-Term Interest Rate ( Taxa de Juros de Longo Prazo — TJLP ) Each tranche intends to finance different purposes, as described below: • Tranche A and B: investments in workstations, infrastructure, technology, services and software development, marketing and commercialization, within the scope of BNDES program – BNDES Prosoft . • Tranche C: IT equipment acquisition, covered by law 8.248/91, with national technology, necessary to execute the project described on tranches “A” and “B” . • Tranche D: acquisitions of domestic machinery and equipment, within the criteria of FINAME , necessary to execute the project described on tranches “A” and “B” . • Tranche E: investments in social projects to be executed by Atento Brasil S.A. (Thousands of U.S. dollars) Date Tranche A Tranche B Tranche C Tranche D Tranche E Total March 27, 2014 11,100 5,480 7,672 548 - 24,800 April 16, 2014 4,714 2,357 3,300 236 - 10,607 July 16, 2014 - - - - 270 270 August 13, 2014 27,584 3,013 4,430 477 - 35,504 Subtotal 2014 43,398 10,850 15,402 1,261 270 71,181 March 26, 2015 5,753 1,438 2,042 167 - 9,400 April 17, 2015 12,022 3,006 4,266 349 - 19,643 December 21, 2015 7,250 1,807 - - 177 9,234 Subtotal 2015 25,025 6,251 6,308 516 177 38,277 October 27, 2016 - - - - 242 242 Subtotal 2016 - - - - 242 242 Total 68,423 17,101 21,710 1,777 689 109,700 BNDES releases amounts under the credit facility once the debtor met certain requirements in the contract including delivering the guarantee (stand-by letter) and demonstrating the expenditure related to the project. Since the beginning of the credit facility, the following amounts were released: This facility should be repaid in 48 monthly installments. The first payment was made on March 15, 2016 and the last payment will be due on February 15, 2020. The BNDES Credit Facility contains covenants that restrict Atento Brasil S.A.’s ability to transfer, assign, cha n ge or sell the intellectual property rights related to technology and products developed by Atento Brasil S.A. with the proceeds from the BNDES Credit F acility. As of December 31, 2019 , Atento Brasil S.A. was in compliance with these covenants. The BNDES Credit Facility does not contain any other financial maintenance covenant. The BNDES Credit Facility contains customary events of default including the following: (i) reduction of the number of employees without providing pro gram support for outplacement, as training, job seeking assistance and obtaining pre­approval of BNDES ; (ii) existence of unfavorable court decision against the Company for the use of children as workforce, slavery or any en vironmental crimes and (iii) inclusion in the by­laws of Atento Brasil S.A. of any provision t hat restricts Atento Brasil S.A ’s ability to comply with its financial obligations under the BNDES Credit Facility. On September 26, 2016, Atento Brasil S.A. entered into a new credit agreement with BNDES in an aggregate principal amount of 22, 0 00 thousand Brazilian Reais, equivalent to 5, 458 thousand U.S. dollars as of December 31, 201 9 . The interest rate of this facility is Long-Term Interest Rate (Taxa de Juros de Longo Prazo - TJLP) plus 2.0% per annum . The facility should be repaid in 48 monthly installments. The first payment was due on November 15, 2018 and the last payment will be due on October 15, 2022 . This facility is intended to finance an ener gy efficiency project to reduce power consumption by implementing new lightening, air conditioning and automation technology. On November 24, 2017, 6,500 thousand Brazilian Reais (equivalent to 1, 993 thousand U.S. dollars) were released under this facility . As of December 31, 201 9 , the outstanding amount under BNDES Credit Facility was 1,158 thousand U.S. dollars. The fair value as of December 31, 2019 calculated based on discounted cash flow is 1,077 thousand U.S. dollars. On August 10, 2017, Atento Luxco 1 S.A. entered into a new Super Senior Revolving Credit Facility (the “Super Senior Revolving Credit Facility”) which provides borrowings capacity of up to 50,000 thousand U.S. dollars and will mature on February 10, 2022. Banco Bilbao Vizcaya Argentaria, S.A., as the agent, the Collateral Agent and BBVA Bancomer, S.A., Institución de Banca Múltiple, Grupo Financiero BBVA Bancomer, Morgan Stanley Bank N.A. and Goldman Sachs Bank USA are acting as arrangers and lenders under the Super Senior Revolving Credit Facility. The Super Senior Revolving Credit Facility may be utilized in the form of multi-currency advances for terms of one, two, three or six months. The Super Senior Revolving Credit Facility bears interest at a rate per annum equal to LIBOR or, for bo rrowings in euro, EURIBOR or, for borrowings in Mexican Pesos, TIIE plus an opening margin of 4.25% per annum. The margin may be reduced under a margin ratchet to 3.75% per annum by reference to the consolidated senior secured net leverage ratio and the sa tisfaction of certain other conditions. The terms of the Super Senior Revolving Credit Facility Agreement limit, among other things, the ability of the Issuer and its restricted subsidiaries to (i) incur additional indebtedness or guarantee indebtedness; ( ii) create liens or use assets as security in other transactions; (iii) declare or pay dividends, redeem stock or make other distributions to stockholders; (iv) make investments; (v) merge, amalgamate or consolidate, or sell, transfer, lease or dispose of substantially all of the assets of the Issuer and its restricted subsidiaries; (vi) enter into transactions with affiliates; (vii) sell or transfer certain assets; and (viii) agree to certain restrictions on the ability of restricted subsidiaries to make p ayments to the Issuer and its restricted subsidiaries. These covenants are subject to a number of important conditions, qualifications, exceptions and limitations that are described in the Super Senior Revolving Credit Facility Agreement. The Super Senior Revolving Credit Facility Agreement includes a financial covenant requiring the drawn super senior leverage ratio not to exceed 0.35:1.00 (the “SSRCF Financial Covenant”). The SSRCF Financial Covenant is calculated as the ratio of consolidated drawn super senior facilities debt to consolidated pro forma EBITDA for the twelvemonth period preceding the relevant quarterly testing date and is tested quarterly on a rolling basis, subject to the Super Senior Revolving Credit Facility being at least 35% drawn (exc luding letters of credit (or bank guarantees), ancillary facilities and any related fees or expenses) on the relevant test date. The SSRCF Financial Covenant only acts as a draw stop to new drawings under the Revolving Credit Facility and, if breached, wil l not trigger a default or an event of default under the Super Senior Revolving Credit Facility Agreement. The Issuer has four equity cure rights in respect of the SSRCF Financial Covenant prior to the termination date of the Super Senior Revolving Credit Facility Agreement, and no more than two cure rights may be exercised in any four consecutive financial quarters. As of December 31, 2019, we were in compliance with this covenant and no amounts were released under the Super Senior Revolving Credit Facilit y. On September 14, 2017, Atento Luxco 1 S.A. and Atento Brasil S.A. entered into an Agreement for a Common Revolving Credit Facility Line with Santander Brasil, Estabelecimento Financeiro de Crédito S.A. in respect of a bi-lateral, multi-currency revolvin g credit facilities. Up to $20.0 million of commitments are available for the drawing of cash loans in Euro and Mexican Pesos (MXN). The original borrowers under this facility are Atento Teleservicios España, S.A.U and Atento Servicios, S.A. de C.V. This f acility is guaranteed by Atento Luxco 1 S.A. and Atento Brasil S.A. on a joint and several basis. This facility matures one year after the date of the Agreement. As of December 31, 2019, the outstanding amount under this facility was zero. On March 5, 2018 , Atento Brasil S.A. entered into an agreement with Banco ABC Brasil for an amount of 10,092 thousand U.S. dollars maturing on September 3, 2018 with an annual interest rate of 3.40%. In connection with the loan, Atento Brasil S.A. entered into a swap agre ement through which it receives fixed interest rates in U.S. dollars, in the same amount of the loan agreement, and pays variable interest rate at a rate per annum equal to the average daily rate of the one day “over extragroup” – DI – Inter bank Deposits ( as such rate is disclosed by CETIP in the daily release available on its web page), plus a spread of 2.10% over 33,000 thousand Brazilian Reais. The total outstanding balance was paid on the due date. On February 26, 2019, Atento Brasil S.A. entered into an agreement with Banco ABC Brasil for an amount of 7,052 thousand Euros maturing on August 26, 2019 with an annual interest rate of 2.33 %. In connection with the loan, Atento Brasil S.A. entered into a swap agreement through which it receives fixed intere st rates in EURO, in the same amount of the loan agreement, and pays variable interest rate at a rate per annum equal to the average daily rate of the one day “over extragroup” – DI – Inter bank Deposits (as such rate is disclosed by CETIP in the daily rele ase available on its web page), plus a spread of 2.20 % over 30,000 thousand Brazilian Reais. The total outstanding balance was paid on the due date. On August 20, 2019, Atento Brasil S.A. entered into an agreement with Banco ABC Brasil for an amount of 7,7 66 thousand Euros maturing on February 18, 2020 with an annual interest rate of 1.25 %. In connection with the loan, Atento Brasil S.A. entered into a swap agreement through which it receives fixed interest rates in EURO, in the same amount of the loan agre ement, and pays variable interest rate at a rate per annum equal to the average daily rate of the one day “over extragroup” – DI – Inter bank Deposits (as such rate is disclosed by CETIP in the daily release available on its web page), plus a spread of 1.80 % over 35,000 thousand Brazilian Reais. As of December 31, 2019, the outstanding balance was 8,739 thousand U.S. dollars. On April 25, 2017, Atento Brasil S.A. entered into a bank credit certificate (cédula de crédito bancário) with Banco Santander (Brasil ) S.A. in an aggregate principal amount of up to 80,000 thousand Brazilian reais (the “2017 Santander Bank Credit Certificate”), equivalent to approximately 20,646 thousand U.S. dollars as of December 31, 2018 The interest rate of the 2017 Santander Bank C redit Certificate equals to the average daily rate of the one day “over extra-group” – DI – Inter bank Deposits (as such rate is disclosed by CETIP in the daily release available on its web page), plus a spread of 2.70% per annum. The 2017 Santander Bank Cr edit Certificate matures every 180 days and has been renewed ever since, with next maturity date on March 2020 for an aggregate principal amount up 90,000 thousand Brazilian reais, equivalent to 22 , 329 thousand U.S. dollars as of December 31, 2019. As of D ecember 31, 2019, the outstanding balance was zero. On October 16, 2017, Atento El Salvador S.A. de C.V. entered into an overdraft credit agreement with Banco de America Central S.A. (BAC) for an aggregate principal amount of up to 1,600 thousand U.S. doll ars with a 1-year maturity, with an annual interest rate of 8.0 % per annum. The facility was renewed in 2018 and 2019 in equal terms. As of December 31, 2019, the outstanding balance was 805 thousand U.S. dollars. On March 13, 2019, Atento Brasil S.A. entered into a financing agreement with Banco Santander Brasil (“Risco Sacado”) for the annual Microsoft software licenses, for an amount of 23,254 thousand Brazilian reais, maturing on March 9, 2020, with an annual interest rate of 8.9 % per annum. A s of December 31, 2019, the outstanding balance was 5,769 thousand U.S. dollars. On August 13, 2019, Atento Brasil S.A. entered into an overdraft credit line agreement with Banco do Brasil for an amount of 30,000 thousand Brazilian reais, maturing on Octob er 26, 2019 with an annual interest rate of CDI plus 2.127 % per annum. The total outstanding balance was renewed on equal terms, with next maturity date on April 28, 2020. As of December 31, 2019, the outstanding balance was 7,457 thousand U.S. dollars. Financing activities See bel ow the changes in d ebt with third parties arising from financing activities: 2017 Thousands of U.S. dollars December 31, 2016 Cash flows from/(used in financing activities) New leases/ IFRS 16 Interest accrued Interest paid (*) Amortization (addition) fees Translation differences December 31, 2017 New borrowing Amortization Senior Secured Notes 303,350 400,000 (300,000) - 23,609 (23,361) (5,252) - 398,346 Brazilian bonds - Debentures 156,596 22,320 (162,591) - 15,373 (15,331) 837 3,851 21,055 Lease liabilities 3,636 - (2,816) 10,302 425 (425) - (624) 10,498 Other borrowings 71,353 52,145 (69,053) - 5,485 (5,051) - 1,513 56,392 Total 534,935 474,465 (534,460) 10,302 44,892 (44,168) (4,415) 4,740 486,291 2018 Thousands of U.S. dollars December 31, 2017 Cash flows from/(used in financing activities) New leases/ IFRS 16 Interest accrued Interest paid (*) Amortization (addition) fees Translation differences December 31, 2018 New borrowing Amortization Senior Secured Notes 398,346 - - - 24,500 (24,500) 2,245 (556) 400,035 Brazilian bonds - Debentures 21,055 - (3,543) - 1,809 (1,920) (118) (2,575) 14,708 Lease liabilities 10,498 - (4,221) - 856 (856) - (750) 5,527 Other borrowings 56,392 58,462 (73,911) - 3,491 (6,283) - 1,347 39,498 Total 486,291 58,462 (81,675) - 30,656 (33,559) 2,127 (2,534) 459,768 2019 Thousands of U.S. dollars December 31, 2018 Cash flows from/(used in financing activities) New leases/ IFRS 16 Interest accrued Interest paid (*) Amortization (addition) fees Translation differences December 31, 2019 New borrowing Amortization Senior Secured Notes 400,035 100,170 - - 29,779 (27,563) (499) - 501,922 Brazilian Debentures 14,708 - (14,513) - 441 (676) (295) 335 - Lease liabilities 5,527 - (56,088) 211,981 18,307 (812) - 15,850 194,765 Other borrowings 39,498 73,547 (86,966) - 2,728 (2,258) - (2,621) 23,928 Total 459,768 173,717 (157,567) 211,981 51,255 (31,309) (794) 13,564 720,615 (*) For the purposes of the statements of cash flows, it is classified as "interest paid" in oper a ting activities.

TRADE AND OTHER NON TRADE PAYAB

TRADE AND OTHER NON TRADE PAYABLES	12 Months Ended
	Dec. 31, 2019
Trade and other payables [abstract]
Disclosure of trade and other payables [text block]	18) TRADE AND OTHER NON- TRADE PAYABLES Details of trade and other payables at December 31, 2018 and 2019 are as follow: Thousands of U.S. dollars 2018 2019 Other payables 13,744 10,261 Suppliers 647 1,483 Total non-current non-trade payables 14,391 11,744 Suppliers 74,616 71,311 Advances 2,296 365 Total current trade payables 76,912 71,676 Suppliers of fixed assets 26,003 21,276 Personnel 67,644 67,208 Other payables 13,526 4,806 Advances from customers 789 1,145 Total current other non-trade payables 107,962 94,435 Total current 184,874 166,111 Total 199,265 177,855 The carrying amount of trade and other non-trade payables is similar to the fair value.

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2019
Disclosure of classes of share capital [abstract]
Disclosure of share capital, reserves and other equity interest [text block]	19) EQUITY Share capital As of December 31, 2019, share capital was 49 thousand U.S. dollars , equivalent to €33,97 9 (49 thousand U.S. dollars , equivalent to €33,827 as of December 31, 2018), divided into 75,406,357 shares (75,070,926 shares in December 31, 2018). PikCo owns 64 . 3 4 % of ordinary shares of Atento S.A. On January 18, 2019, the Board approved a share capital increase and issued 335,431 shares increasing outstanding shares to 75,406,357 . Reserve for acquisition of non-controlling interest Refers to options attributable to Atento Brasil S.A. in the acquisition of RBrasil and Interfile in the total amount of 23,531 thousand U.S. dollars as of December 31, 201 8 . On May 17 , 2019 and June 7, 2019, the Company acquired remaining shares of Interfile and RBrasil, respectively, and therefore the reserve for acquisition of non-controlling interest was written off. Share premium The share premium refers to the difference between the sub scription price that the shareholders paid for the shares and their nominal value. Since this is a capital reserve, it can only be used to increase capital, offset losses, redeem, reimburse or repurchase shares. On January 4, 2019, the Company vested the total of 1,161,870 TRSUs, corresponding to 4,173 thousand of U.S. dollars. Treasury shares During 2018, Atento S.A. repurchased 1,106, 158 shares at a cost of 8,178 thousand of U . S . dol lars and an average price of $ 7. 39 . In 2019, Atento S.A. repurchased 4,425,499 shares at a cost of 11,141 thousand of U . S . dollars and an average price of $ 2.52 . A s of December 31, 2019, Atento S.A. had 5,531,657 shares in treasury ( 1,106,158 shares as of December 31, 2018) . Legal reserve According to commercial legislation in Luxembourg, Atento S.A. must transfer 5% of its year profits to legal reserve until the amount reaches 10% of share capital. The legal reserve cannot be distributed. At December 31, 201 8 and 201 9 , no legal reserve had been established, mainly due to the losses incurred by Atento S.A. Hedge accounting effects As discussed on Note 14, on January 1, 2019 Atento formalized at a meeting of the “Board of Directors”, took place on December 20, 2018, in its intention to renew or loan agreement between Atento Luxco 1 and Atento Brasil on its maturities per indefinitely time, and as such, the payment is neither planned nor likely to occur in the foreseeable future. Prior to the date of designation as of net investment hedge, this intragroup loan was electively not designated as a hedge because the change in fair value was intended to partially offset changes in the USD-BRL foreign currency component of the BRL, denominated intercompany debt, which were recorded in earnings. Therefore, changes in fair value related to the USD-BRL exchange rate is recorded in equity as part of other comprehensive income. Translation differences Translation differences reflect the differences arising on account of exchange rate fluctuations when converting the net assets of fully consolidated foreign compan ies from local currency into Atento Group’s presentation currency (U.S. dollars). Stock-based compensation a) Description of share - based payment arrangements The 2016 Plan On July 1, 2016, Atento granted the following share-based payment arrangement to directors, officers and other employees, for the Company and its subsidiaries: 1. Time Restricted Stock Units (“RSU”) (equity settled) • Grant date: July 1, 2016 • Amount: 1,3 84,982 RSUs • Vestin g period: 100% of the RSUs vest on January 4, 2019 • There are no other vesting conditions The 2017 Plan On May 31 and June 3 , 2017, Atento granted a new share-based payment arrangement to Board directors (a total of 29,300 RSUs) that was vested in January 2019. On July 3, 2017, Atento granted a new share-based payment arrangement to directors, officers and other employees, for the Company and its subsidiaries: 1. Time Restricted Stock Units (“RSU”) (equity settled) • Grant date: July 3, 2017 • Amount: 886,187 RSUs • Vestin g period: 100% of the RSUs vest on January 2, 2020 • There are no other vesting conditions The 2018 Plan On April 19, 2018, Atento granted a new share-based payment arrangement to Board directors (a total of 23,232 RSUs) in a one-time award wi th a one -year vesting period. On July 2, 2018, Atento granted a new share-based payment arrangement to directors, officers and other employees, for the Company and its subsidiaries. The share-based payment had the following arrangements: 1. Time Restricted Stock Units (“RSUs”) (equity set tled) • Grant date: July 2, 2018 • Amount: 1,06 5 ,220 RSUs • Vesting period: 100% of the RSUs vests on January 4, 2021 • There are no other vesting conditions As of January 4, 2019, a total of 1,161,870 TRSUs vested, which is composed of 1,109,338 RSUs of the 2016 Plan granted on July 1, 2016, 29,300 RSUs of the Board of directors plan granted on May 31 , 2017 and June 3, 2017 , and 23,232 RSUs of the Board of directors plan granted on April 19, 2018. The 2019 Plan – Board and Extraordinary On March 1, 2019, Atento granted a new share-based payment arrangement to Board directors and an Extraordinary Grant for a total in a one-time award with a one-year vesting period. 1. Time Restricted Stock Units (“RSU”) (equity settled) • Grant date: March 1, 2019 • Amount: 109,785 and 704,057 RSUs • Vesting period: 100% of the RSUs vests on January 2, 2020 • There are no other ves ting conditions As of January 2, 2020, a total of 813,842 TRSUs vested. The 5 Years Plan On March 1, 2019, Atento granted a new share-based payment arrangement to Board directors (a total of 238,663 RSUs) in a one-time award with a five-year vesting period of 20% each year 1. Time Restricted Stock Units (“RSU”) (equity settled) • Grant date: March 1, 2019 • Amount: 238,663 RSUs • Vesting period: 20% of the RSUs each year beginning on January 2, 2020 and last vested on January 4, 2024. • There are no other vesting conditions The 2019 Plan On June 3, 2019, Atento granted a new share-based payment arrangement to directors, officers and other employees, for the Company and its subsidiaries. The share-based payment had the following arrangements: 1. Time Restricted Stock Units (“RSU”) (equity settled) • Grant date: June 3, 2019 • Amount: 2,560,666 RSUs • Vesting period: 100% of the RSUs vests on January 3, 2022 • There are no other vesting conditions b) Measurement of fair value The fair value of the RSUs, for all arrangement s, has been measured using the Black­Scholes model. For all arrangements are equity settled and the fair value of RSUs is measured at grant date and not remeasured subsequently . The inputs used in the measurement of the fair values at the grant date are presented below. The 201 6 Plan: Time RSU Comments Variable Stock price (USD) 9.07 Stock price of Atento S.A. in USD at grant date July 1, 2016 Strike price (USD) 0.01 For valuation purposes set to 0.01 Time (years) 2.5 Time to vest as per the contract Risk free rate 0.86% USD risk free rate obtained from Bloomberg Expected volatility 24.40% Assumption is made to base volatility on the average volatility of main competitors because Atento S.A. itself is listed in October 2014 Dividend yield 0.01% Assumption is made here that no dividends will be paid out as this is not in the line of expectations Value RSU in USD 9.06 The Time RSU reflects the fact that 100% of the Time RSUs vested on January 4, 2019. The 2017 Plan: Time RSU Comments Variable Stock price (USD) 11 Stock price of Atento S.A. in USD at grant date July 3, 2017 Strike price (USD) 0.01 For valuation purposes set to 0.01 Time (years) 2.5 Time to vest as per the contract Risk free rate 1.51% USD risk free rate obtained from Bloomberg Expected volatility 24.83% Assumption is made to base volatility on the average volatility of main competitors because Atento S.A. itself is listed in October 2014 Dividend yield 0.01% Assumption is made here that no dividends will be paid out as this is not in the line of expectations Value RSU in USD 10.99 The Time RSU reflects the fact that 100% of the Time RSUs will vest on January 2, 2020. The 2018 Plan: Time RSU Comments Variable Stock price (USD) 7 Stock price of Atento S.A. in USD at grant date July 2, 2018 Strike price (USD) 0.01 For valuation purposes set to 0.01 Time (years) 2.5 Time to vest as per the contract Risk free rate 2.60% USD risk free rate obtained from Bloomberg Expected volatility 23.05% Assumption is made to base volatility on the average volatility of main competitors because Atento S.A. itself is listed in October 2014 Dividend yield 0.01% Assumption is made here that no dividends will be paid out as this is not in the line of expectations Value RSU in USD 6.99 The Time RSU reflects the fact that 100% of the Time RSUs will vest on January 4, 2021. The 201 9 Plan – Board and Extraordinary : Time RSU Comments Variable Stock price (USD) 3.96 Stock price of Atento S.A. in USD at grant date March 1, 2019 Strike price (USD) 0.01 For valuation purposes set to 0.01 Time (years) 0.25 Time to vest as per the contract The Time RSU reflects the fact that 100% of the Time RSUs will vest on January 2, 2020. The 201 9 Plan – 5 Years : Time RSU Comments Variable Stock price (USD) 3.96 Stock price of Atento S.A. in USD at grant date March 1, 2019 Strike price (USD) 0.01 For valuation purposes set to 0.01 Time (years) 5 Time to vest as per the contract The Time RSU reflects the fact that 20% of the RSUs each year beginning on January 2, 2020 and last vested on January 2, 2024. The 201 9 Plan: Time RSU Comments Variable Stock price (USD) 2.66 Stock price of Atento S.A. in USD at grant date June 3, 2019 Strike price (USD) 0.01 For valuation purposes set to 0.01 Time (years) 2.5 Time to vest as per the contract Risk free rate 1.77% USD risk free rate obtained from Bloomberg Expected volatility 26.74% Assumption is made to base volatility on the average volatility of main competitors because Atento S.A. itself is listed in October 2014 Dividend yield 0.01% Assumption is made here that no dividends will be paid out as this is not in the line of expectations Value RSU in USD 2.65 The Time RSU reflects the fact that 100% of the Time RSUs will vest on January 3, 2022. c) Outstanding RSUs As of December 31, 2019, there are 443,490 Time RSUs outstanding related to 2017 Grant, 647,215 Time RSUs outstanding related to 2018 Grant, 109,785 and 704,057 Time RSUs outstanding related to 2019 Board and Extraordinary Grant, 238,633 Time RSUs outstanding r elated to 2019 – Plan 5Y Gran and 2,622,843 Time RSUs outstanding related to 2019 Grant. Holders of RSUs will receive the equivalent in shares of Atento S.A. without cash settlement of stock values when the RSUs vest. For the Time RSU, the Management has m ade the following assumptions regarding the service conditions: The 2016, 2017, 2018, Grant Board and Extraordinary, Plan 2019 – 5 Years and 2019 Grant: The 2016 Plan Time RSU Outstanding December 31, 2017 1,148,625 Forfeited (*) (39,287) Outstanding December 31, 2018 1,109,338 Vested (1,109,338) Outstanding December 31, 2019 - The 2017 Plan Time RSU Outstanding December 31, 2017 861,863 Forfeited (*) (46,170) Outstanding December 31, 2018 815,693 Transfer - Forfeited (*) (137,136) Vested (235,067) Outstanding December 31, 2019 443,490 The 2018 Plan Time RSU Granted July 2, 2018 1,065,220 Forfeited (*) (5,000) Outstanding December 31, 2018 1,060,220 Transfer - Forfeited (*) (312,641) Vested (100,364) Outstanding December 31, 2019 647,215 The 2019 Plan – Board and Extraordinary Time RSU Granted March 1, 2019 813,842 Forfeited (*) - Outstanding December 31, 2019 813,842 The 2019 Plan – 5 Years Time RSU Granted March 1, 2019 238,663 Forfeited (*) - Outstanding December 31, 2019 238,663 The 2019 Plan Time RSU Granted June 3, 2019 2,560,666 Additional grant 633,212 Forfeited (*) (571,035) Outstanding December 31, 2019 2,622,843 (*) RSUs are forfeited during the year due to employees failing to satisfy the service conditions. The 2016 Plan Time RSU Country Balance December 31, 2017 Forfeited Balance December 31, 2018 Vested Balance December 31, 2019 Argentina 16,523 14,592 31,115 (31,115) - Brazil 201,049 (23,348) 177,701 (177,701) - Chile 61,525 (3,392) 58,133 (58,133) - Colombia 10,940 - 10,940 (10,940) - Spain 101,490 54,063 155,553 (155,553) - Guatemala 798 - 798 (798) - Mexico 107,495 (70,732) 36,763 (36,763) - Peru 5,286 3,392 8,678 (8,678) - United States 643,519 (13,862) 629,657 (629,657) - Total 1,148,625 (39,287) 1,109,338 (1,109,338) - The 2017 Plan Time RSU Country Balance December 31, 2017 Forfeited Balance December 31, 2018 Forfeited Balance December 31, 2019 Brazil 117,667 (46,170) 71,497 - 71,497 Chile 66,028 - 66,028 - 66,028 Spain 69,398 - 69,398 43,915 113,313 United States 608,770 - 608,770 (416,118) 192,652 Total 861,863 (46,170) 815,693 (372,203) 443,490 The 2018 Plan Time RSU Country Balance December 31, 2017 Granted Balance December 31, 2018 Transfer Forfeited Vested Balance December 31, 2019 Argentina - 27,244 27,244 - - - 27,244 Brazil - 282,743 282,743 (3,680) (58,962) - 220,101 Chile - 70,009 70,009 - (4,195) - 65,814 Colombia - 21,049 21,049 - - - 21,049 Spain - 105,168 105,168 68,591 (48,864) - 124,895 Mexico - 60,736 60,736 - (5,024) - 55,712 Peru - 20,306 20,306 - - - 20,306 United States - 472,965 472,965 (64,911) (195,595) (100,364) 112,095 Total - 1,060,220 1,060,220 - (312,640) (100,364) 647,216 The 2019 Plan – Board and Extraordinary Time RSU Country Balance December 31, 2018 Granted Balance December 31, 2019 United States - 813,842 813,842 Total - 813,842 813,842 The 2019 Plan – 5 Year Time RSU Country Balance December 31, 2018 Granted Balance December 31, 2019 United States - 238,663 238,663 Total - 238,663 238,663 The 2019 Plan Time RSU Country Balance December 31, 2018 Granted Additional Grant Forfeited Balance December 31, 2019 Argentina - 108,352 - - 108,352 Brazil - 911,418 400,000 (174,050) 1,137,368 Chile - 147,021 - (9,825) 137,196 Colombia - 53,972 - - 53,972 Spain - 456,163 133,212 (112,838) 476,537 Guatemala - - 100,000 - 100,000 Mexico - 219,963 - (5,471) 214,492 Peru - 61,175 - - 61,175 United States - 602,602 - (268,851) 333,751 Total - 2,560,666 633,212 (571,035) 2,622,843 d) Impacts in Profit or Loss In 2019 , 7,302 thousand U.S. dollars ( 6,417 thousand U.S. dollars as at December 31, 2018 and 4,923 thousand U.S. dollars as at December 31, 2017 ) related to stock - based compensation were recorded as employee benefit expenses.

TAX MATTERS

TAX MATTERS	12 Months Ended
	Dec. 31, 2019
Major components of tax expense (income) [abstract]
Disclosure of income tax [text block]	20 ) TAX MATTERS a) Income tax The reconciliation between the income tax expense that would result in applying the statutory tax rate and the income tax expense recorded is as follow: Thousands of U.S. dollars For the years ended December 31, 2017 2018 2019 (Loss)/profit before income tax (1,035) 33,900 (44,475) Income tax applying the statutory tax rate 310 (12,899) 11,726 Permanent differences (12,635) (5,052) (78) Adjustments due to international tax rates (1,320) 2,240 (4,718) Tax credits 1,112 2,297 (4,705) DTA write off - - (38,639) Other adjustments - - 196 Total income tax expense (12,533) (13,414) (36,218) Permanent differences in 2019 are mainly related to non-deductible expenses in Brazil, Spain and Mexico . The breakdown of the Atento Group’s income tax expense is as follow: Thousands of U.S. dollars For the years ended December 31, 2017 2018 2019 Current tax expense (20,175) (23,165) (20,438) Deferred tax 7,642 9,751 (15,780) Total income tax expense (12,533) (13,414) (36,218) b) Deferred tax assets and liabilities Details of deferred tax assets and liabilities at December 31, 2018 and 2019 are as follow: Thousands of U.S. dollars 2018 2019 Deferred tax assets Tax loss carryforwards 23,414 32,743 Tax credits 3,935 4,575 Deferred tax assets from temporary differences Litigations provisions 23,709 10,903 Financial costs 41,504 7,942 Fixed Assets 6,312 6,371 Others 26,289 37,097 Total deferred tax assets 125,163 99,631 Deferred tax liabilities Intangible assets – PPA (26,376) (19,040) Others (3,845) (1,338) Total deferred tax liabilities (30,221) (20,378) The deferred tax not recognized as of December 31, 2019 is 22,532 thousand of U.S . dollars ( 39,869 thousand of U.S. dollars in December 31, 2018) . The temporary differences associated with investments in the Atento’s subsidiaries, for which a deferred tax liability has not been recognized, aggregate to 4,623 thousand of U .S. dollar s . Atento has determined that the undistributed profits of its subsidi aries, joint venture or associate will not be distributed in the foreseeable future. The breakdown and balances of deferred tax assets and deferred tax liabilities at December 31, 2018 and 2019 are as follow: Thousands of U.S. dollars Balance at 12/31/2017 Income Statement Translation differences Balance at 12/31/2018 Increases Decreases DEFERRED TAX ASSETS 131,326 19,324 (14,537) - (10,950) 125,163 Unused tax losses (*) 29,663 2,246 (1,557) (6,938) 23,414 Unused tax credits 5,381 310 (72) (1,684) 3,935 Deferred tax assets (temporary differences ) 96,282 16,768 (12,908) (2,328) 97,814 DEFERRED TAX LIABILITIES (43,942) (569) 6,794 7,496 (30,221) Deferred tax liabilities ( temporary differences) (43,942) (569) 6,794 7,496 (30,221) (*) Tax credits for loss carryforwards. Thousands of U.S. dollars Balance at 12/31/2018 Income Statement Translation differences Balance at 12/31/2019 Increases Decreases DEFERRED TAX ASSETS 125,163 43,128 (69,768) 1,108 99,631 Unused tax losses (*) 23,414 25,955 (20,967) 4,341 32,743 Unused tax credits 3,935 6,002 (3,833) (1,529) 4,575 Deferred tax assets (temporary differences ) (**) 97,814 11,171 (44,968) (1,704) 62,313 DEFERRED TAX LIABILITIES (30,221) (1,561) 3,563 7,841 (20,378) Deferred tax liabilities ( temporary differences) (30,221) (1,561) 3,563 7,841 (20,378) (*) Tax credits for loss carryforwards. (**) The decrease is mainly due to DTA write off. There is not estimation of distribute future dividends until this report date. Dividends distribution must be subject to Board approval, and will depend on the Company’s future earnings, cash flow, financial condition, financial covenants and other relevant factors. There are no income tax consequences attached to the payment of dividends in either 2019 or 2018 by the Company to its shareholders. Thousands of U.S. dollars 2018 2019 2020 2021 2022 2023 2024 Subsequent years Total Tax losses 12,804 9,365 1,245 - - - - 23,414 Deductible temporary differences 14,390 15,801 18,152 24,736 24,736 - - 97,815 Tax credits for deductions 1,220 842 581 401 276 191 426 3,935 Total deferred tax assets 28,414 26,008 19,978 25,137 25,012 191 426 125,164 Total deferred tax liabilities (236) 2,684 4,696 6,082 7,038 7,697 2,260 30,221 Thousands of U.S. dollars 2019 2020 2021 2022 2023 2024 2025 Subsequent years Total Tax losses 5,414 4,330 4,555 1,134 1,380 543 1,672 19,028 Deductible temporary differences 20,790 12,023 11,765 10,540 10,321 5,058 5,171 75,667 Tax credits for deductions 3,056 1,520 - - - - - 4,575 Deferred tax assets from temp.differ- IFRS 360 360 Total deferred tax assets 35,019 16,936 15,486 10,737 10,764 4,806 5,883 99,631 Total deferred tax liabilities 3,058 194 29 29 29 17,037 - 20,378 c) Taxes receivables/payables Details of taxes receivables and payables at December 31, 2018 and 2019 are as follow: Thousands of U.S. dollars As of December 31, Receivables 2018 2019 Non-current Indirect taxes 6,061 5,650 Current Indirect taxes 11,956 17,819 Other taxes 8,019 6,845 19,975 24,664 Income tax 26,421 28,709 Total 52,457 59,023 Thousands of U.S. dollars As of December 31, Payables 2018 2019 Non-current Social security 3,145 2,754 Current Indirect taxes 28,188 35,370 Other taxes 50,323 58,395 78,511 93,765 Income tax 10,615 12,671 Total 92,271 109,190

PROVISIONS AND CONTINGENCIES

PROVISIONS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2019
Disclosure of contingent liabilities [abstract]
Disclosure of contingent liabilities [text block]	21) PROVISIONS AND CONTINGENCIES Movements in provisions in 2018 and 2019 are as follow: Thousands of U.S. dollars 12/31/2017 Additions Payments Reversal Transfers Translation differences 12/31/2018 Non-current Provisions for liabilities 30,810 22,074 (7,665) (16,135) (81) (4,466) 24,537 Provisions for taxes 19,833 6,185 (243) (6,354) 82 (2,632) 16,871 Provisions for dismantling 9,249 994 (1) (174) (383) (1,255) 8,430 Other provisions 1,294 371 (151) (1,044) (1) 867 1,336 Total non-current 61,186 29,624 (8,060) (23,707) (383) (7,486) 51,174 Current Provisions for liabilities 10,543 4,015 (2,139) (479) - (2,920) 9,020 Provisions for taxes 5,641 - - (2,959) - (227) 2,455 Provisions for dismantling - 19 - (312) 383 (30) 60 Other provisions 2,884 6,925 (65) (2,002) - (227) 7,515 Total current 19,068 10,959 (2,204) (5,752) 383 (3,404) 19,050 Thousands of U.S. dollars 12/31/2018 Additions Payments Reversal Transfers Translation differences 12/31/2019 Non-current Provisions for liabilities 24,537 21,769 (12,745) (8,500) - (766) 24,295 Provisions for taxes 16,871 3,275 (386) (9,830) - (536) 9,394 Provisions for dismantling 8,430 1,464 - - - (295) 9,599 Other provisions 1,336 4,658 (27) (226) (296) (407) 5,038 Total non-current 51,174 31,166 (13,158) (18,556) (296) (2,004) 48,326 Current Provisions for liabilities 9,020 16,249 (12,728) (56) 1 (953) 11,533 Provisions for taxes 2,455 9 (474) (8) - 20 2,002 Provisions for dismantling 60 27 - (59) 296 (10) 314 Other provisions 7,515 4,878 (6,925) - (1) (545) 4,922 Total current 19,050 21,163 (20,127) (123) 296 (1,488) 18,771 “Provisions for liabilities” primarily relate to provisions for legal claims un derway in Brazil. Atento Brasil S.A. has made payments in escrow related to legal claims from ex-employees , amounting to 45,684 thousand U.S. dollar s and 38,82 3 thousand U.S. dollar s as of December 31, 2018 and 2019 , respectively . Also, the variation of the period was impacted by the Brazilian Reais and Argentinian Peso depreciations against the U.S. dollar. “Provisions for taxes” m ainly relate to probable contingencies in Brazil with respect to social security payments and other taxes , which are subject to interpretations by tax authorities. Atento Brasil S.A. has made payments in escrow related to taxes claims of 3,320 thousand U.S. dollars and 3,468 thousand U.S. dollars as of December 31, 201 8 and 201 9 , respectively. The amount recognized under “Provision for dismantling” corresponds to the necessary cost of dismantling of the installations held under operating leases to bring them to its original condition . As of December 31, 2019 , lawsuits outstanding in the courts were as follow s : Brazil At December 31, 2019 , Atento Brasil was involved in approximately 9,408 labor-related disputes ( 11,486 labor disputes as of December 31, 2018 ) , being 9 , 197 of labor massive and 29 of outliers and others, filed by Atento’s employees or ex-employees for various reasons, such as dismissals or claims over employment conditions in general. The total am ount of the main claims classified as possible was 62,514 thousand U.S. dollars ( 47,095 thousand U.S. dollars on December 31, 2018 ) , of which 44,135 thousand U.S. dollars Labor Massive-related, 1,549 thousand U.S. dollars Labor Outliers-related and 16,830 thousand U.S. dollars Special Labor cases related. On December 31, 2019, the subsidiary RBrasil Soluções S.A. holds contingent liabilities of labor nature classified as possible in the amount of 46 thousand U.S. dollars. On December 31, 2019, the subsidiary Interfile holds contingent liabilities of labor nature classified as possible in the amount of 695 thousand U.S. dollars. As of December 31, 2019, Atento Brasil S.A. is party to 5 civil lawsuits ongoing for various reasons ( 7 on December 31, 2018) which, according to the Company’s external attorneys, materialization of the risk event is possible. The total amount of the claims is 2,365 thousand U.S. dollars ( 5,558 thousand U.S. dollars on December 31, 2018). As of December 31, 201 9, Atento Brasil is party to 29 disputes ongoing with the tax authorities and social security authorities for various reasons relating to infraction proceedings filed which, according to the Company’s external attorneys, materialization of the risk event i s possible. The total amount of these claims is 36,508 thousand U.S dollars ( 39,498 thousand U.S. dollars on December 31, 2018) In March 2018, Atento Brasil S.A. an indirect subsidiary of Atento S.A. received a tax notice from the Brazilian Federal Revenue Service, related to Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL) for the period from 2012 to 2015, due to the disallowance of the expenses on tax amortization of goodwill and deductibility of certain financing costs originated of the acquisition of Atento Brasil S.A. by Bain Capital in 2012, and the withholding taxes on payments made to certain of our former shareholders. The amount of the tax assessment from the Brazilian Federal Revenue Service, not including interest and pena lties, was approximately 105,268 thousand U.S. dollars, and was assessed by the Company’s outside legal counsel as possible loss. We disagree with the proposed tax assessment and are defending our position, which we believe is meritorious, through applicab le administrative and, if necessary, judicial remedies. On September 26, 2018 the Federal Tax Office issued a decision accepting the application of the statute of limitation on the withholding tax discussion. We and the Public Attorney appealed to the Admi nistrative Tribunal (CARF). On February 11, 2020 CARF issued a partially favorable decision, ruling in favor of Atento, recognizing the application of the statute of limitation on the withholding tax discussion and reducing the penalty imposed. Based on ou r interpretation of the relevant law, and based on the advice of our legal and tax advisors, we believe the position we have taken is sustainable. Consequently, no provisions are recognized regarding these proceedings. Spain At December 31, 201 9 , Atento Teleservicios España S.A.U. including its branches and our other Spanish companies were party to labor-related disputes filed by Atento employees or former employees for different reasons, such as dismissals and disagreements regarding employment condition s. According to the Company’s external lawyers, materialization of the risk event is possible for 1,056 thousand U.S. dollars. Mexico At December 31, 2019, Atento Mexico through its two entities (Atento Servicios, S.A. de C.V. and Atento Atencion y Servici os, S.A. de C.V.) is a party of labor related disputes filed by Atento employees that abandoned their employment or former employees that base their claim on justified termination reasons, totaling 22,588 thousand U.S. dollars (Atento Servicios, S.A. de C. V. 14,480 thousand U.S. dollars and Atento Atencion y Servicios, S.A. de C.V. 8,107 thousand U.S. dollars), according to the external labor law firm for possible risk labor disputes . Argentina In Argentina, as a consequence of an unfavorable sentence on th e case “ATUSA S.A.” issued by Argentinian Internal Revenue Services (“Administración Federal de Ingresos Públicos”), notified on February 2017, the contingency qualified as “possible”. In July 2019, Atento Argentina and OSECAC signed an agreement and close d this proceeding.

REVENUE AND EXPENSES

REVENUE AND EXPENSES	12 Months Ended
	Dec. 31, 2019
Analysis of income and expense [abstract]
Revenue and expenses [text block]	22 ) REVENUE AND EXPENSES a) Revenue The breakdown of r evenue for the ye ars ended December 31, 2017 , 2018 and 2019 is as follow: Thousands of U.S. dollars 2017 2018 2019 Revenue Services rendered 1,921,311 1,818,180 1,707,286 Total 1,921,311 1,818,180 1,707,286 b) Other operating income Details of other operating income for the ye ars ended December 31, 2017 , 2018 and 2019 are as follow: Thousands of U.S. dollars 2017 2018 2019 Other operating income Other operating income (a) 5,755 15,686 2,612 Grants 860 1,000 1,165 Income from indemnities and other non-recurring income 939 42 601 Gain on disposal of data center - 2,265 - Gains on disposal of non-current assets 8,883 384 161 Total 16,437 19,377 4,539 December 31, 2018 includes $8.7 mi l lion of partial insurance indemnity in Puerto Rico as a result of impacts from the natural disasters in the country. d ) Supplies Details of amounts recognized under “Supplies” during the ye ars ended December 31, 2017 , 2018 and 2019 are as follow: Thousands of U.S. dollars 2017 2018 2019 Supplies Subcontracted services 26,885 10,630 16,044 Leases 11,889 13,856 15,097 Purchases of materials 628 2,919 3,061 Communications 25,003 19,460 13,718 Expenses with labor unions 1,156 1,051 1,951 Other 9,338 22,900 16,556 Total 74,899 70,816 66,427 e ) Employee benefit expenses Details of amounts recognized under “Employee benefit expenses” during the ye ars ended December 31, 2017 , 2018 and 2019 are as follow: Thousands of U.S. dollars 2017 2018 2019 Employee benefit expenses Salaries and wages 1,076,810 1,024,094 946,752 Social security 131,524 130,161 120,353 Supplementary pension contributions 2,861 2,840 2,972 Termination benefits 33,744 26,510 36,065 Other welfare costs 184,137 181,576 194,889 Total 1,429,076 1,365,181 1,301,031 f ) Depreciation and amortization The depreciation and amortization expenses for the ye ars ended December 31, 2017 , 2018 and 2019 are as follow: Thousands of U.S. dollars 2017 2018 2019 Depreciation and amortization Intangible assets (Note 6) 55,195 58,679 57,226 Property, plant and equipment (Note 9) 49,226 36,566 30,049 Right-of-use assets - - 53,507 Total 104,421 95,245 140,782 g ) Other operating expenses The breakdown of “Other operating expenses” for the ye ars ended December 31, 2017 , 2018 and 2019 is as follow: Thousands of U.S. dollars 2017 2018 2019 Other operating expenses Services provided by third parties 202,146 202,543 156,868 Losses on disposal of fixed assets 12,989 817 352 Taxes other than income tax 13,580 10,038 9,494 Other management expenses 7,933 2,560 64 Total 236,648 215,958 166,778 Details of “ S ervices provided by third parties ” under “Other operating expenses” are as follow: Thousands of U.S. dollars 2017 2018 2019 Services provided by third parties Leases (*) 66,923 67,902 18,029 Installation and maintenance 22,799 24,290 25,586 Lawyers and law firms 6,887 7,743 4,734 Tax advisory services 467 179 218 Consultants 8,578 8,372 17,805 Audits and other related services 2,677 1,576 1,628 Studies and work performed 7 65 62 Other external professional services 45,955 43,404 44,070 Publicity, advertising and public relations 5,458 5,332 6,677 Insurance premiums 636 548 547 Travel expenses 6,288 6,979 6,021 Utilities 27,392 27,142 25,790 Banking and similar services 1,391 1,771 2,307 Other 6,688 7,240 3,394 TOTAL 202,146 202,543 156,868 (*) For 2019, the amount is related to contracts there are not under IFRS 16, related to the exemptions to short-term leases and lease of low-value assets. The amounts recognized under “Consultants” and “Other external pr ofessional services” for the years ended December 31, 2017 , 2018 and 2019 mainly refers to consulting and other costs in connection with efficiencies and costs reduction projects implemented in Brazil and EMEA . h ) Net f inance expense The breakdown of “Finance income” and “Finance costs” for the ye ars ended December 31, 2017 , 2018 and 2019 are as follow: Thousands of U.S. dollars 2017 2018 2019 Finance income Interest from third parties and hyperinflationary adjustment in Argentina (a) 7,858 18,843 20,045 Total finance income 7,858 18,843 20,045 Finance costs Interest accrued to third parties (71,404) (43,351) (65,680) Discounts to the present value of provisions and other liabilities (6,741) (2,261) (2,405) Total finance costs (b) (78,145) (45,612) (68,085) (a) Contain a positive impact of 15,787 thousand of U.S. dollars for the year ended December 31, 2019 (10,700 thousand of U.S dollars for the year ended December 31, 2018) due to the application of the IAS 29 Financial Reporting in Hyperinflationary Economies in Argentina. This impact is mainly explained by the effects of monetary correction on the goodwill generated on December 1, 2012, from the acquisition of the customer relationship management (CRM) business from Telef ó nica S.A. (b) The decrease in finance cost s in December 31, 2018 was driven by lower interest expenses from the debt refinancing program concluded in August 2017, combined with a negative effect in the year ended December 31, 2017 of $19.0 million related to the debt refinancing. The breakdown of “Change in fair value of financial instruments” and “ Net foreign exchange gain/(loss) ” is shown in the table below: Thousands of U.S. dollars 2017 Gains Losses Net Fair value of financial instruments 230 - 230 Fair value of financial instruments 230 - 230 Foreign exchange gains/(losses) Loans and receivables 38,220 (57,187) (18,967) Other financial transactions 16,407 (14,405) 2,002 Current transactions 8,969 (15,431) (6,462) Total 63,596 (87,023) (23,427) Thousands of U.S. dollars 2018 Gains Losses Net Foreign exchange gains/(losses) Loans and receivables 2,928 (433) 2,495 Other financial transactions 19,432 (29,786) (10,354) Current transactions 43,845 (64,822) (20,977) Total 66,205 (95,041) (28,836) Thousands of U.S. dollars 2019 Gains Losses Net Foreign exchange gains/(losses) Loans and receivables 1,822 261 2,083 Other financial transactions 15,634 (278) 15,356 Current transactions 194,611 (221,130) (26,519) Total 212,067 (221,147) (9,080)

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2019
Disclosure of operating segments [abstract]
Disclosure of operating segments [text block]	2 3 ) SEGMENT INFORMATION The CEO is the C hief Operating D ecision M aker (“CODM”). Management has determined the operati ng segments on the basis of the information reviewed by the CEO for the purposes of allocating resources and a ssessing performance. The results measurement used by the CEO to a ssess the performance of the Atento Group’s segments is the EBITDA and Adju sted EB ITDA (as defined below). The CEO considers the business from the geographical pers pective in the following areas: • EMEA, which combines the activities carried out regionally in Spain. • The Americas, which includes the activities carried out by the various Spanish-speaking companies in Mexico, Central and South America. It also includes tra nsactions in the United States. • Brazil, which is managed separately in view of its different language and major importance. The Atento Group uses EBITDA and Adjusted EBITDA to track the performance of its segments and to establish operating and strategic targets. Management believes that EBITDA and Adjusted EBITDA provides an important measure of the segment’s operating performance because it allows manag ement to evaluate and compare the segments’ operating results, including their return on capital and operating efficiencies, from period to period by removing the impact of their capital structure (interest expenses), asset bases (depreciation and amort iza tion), and tax consequences. EBITDA is defined as profit/(loss) for the period from continuing operations before net finance expense (which includes finance income, finance costs, change in fair value of financial instruments and net foreign exchange losse s), income taxes and depreciation and amortization. Adjusted EBITDA is defined as EBITDA adjusted to exclude acquisition and integration related costs, restructuring costs, site relocation costs, financing fees, asset impairments and other items which are not related to our core operating results. EBITDA and Adjusted EBITDA are a commonly reported measure and are widely used among analysts, investors and other interested parties in the Atento Group’s industry, although not a measure explicitly defined i n IFRS, and therefore, may not be comparable to similar indicators used by other companies. EBITDA and Adjusted EBITDA should not be considered as an alternative to the profit for the year as a measurement of our consolidated earnings or as an alternative to consolidated cash flow from operating activities as a measurement of our liquidity. The following tables present financial information for the Atento Group’s operating segments for the years ended December 31, 2017 , 2018 and 2019 (in thousand U.S. dollars): For the year ended December 31, 2017 Thousands of U.S. dollars EMEA Americas Brazil Other and eliminations Total Group Sales to other companies 80,020 435,195 652,696 - 1,167,911 Sales to Telefónica Group 143,424 317,849 292,110 (1) 753,382 Sales to other group companies 1 4,997 - (4,980) 18 Other operating income and expense (215,860) (688,949) (832,377) 12,745 (1,724,441) EBITDA 7,585 69,092 112,429 7,764 196,870 Depreciation and amortization (9,340) (37,640) (56,908) (533) (104,421) Operating profit/(loss) (1,755) 31,452 55,521 7,231 92,449 Net finance expense (16,834) (13,206) (33,038) (30,406) (93,484) Income tax 5,031 (9,667) (8,822) 925 (12,533) Profit/(loss) for the year (13,558) 8,579 13,661 (22,250) (13,568) EBITDA 7,585 69,092 112,429 7,764 196,870 Restructuring costs 3,831 8,473 4,011 464 16,779 Other 115 4,208 119 2,875 7,317 Shared services expenses 3,259 1,734 8,155 (13,148) - Adjusted EBITDA (unaudited) 14,790 83,507 124,714 (2,045) 220,966 Capital expenditure 3,948 24,503 38,825 259 67,535 Intangible, Goodwill and PP&E 49,101 178,485 306,672 1,185 535,443 Allocated assets 401,332 603,770 677,149 (351,946) 1,330,305 Allocated liabilities 126,575 280,575 499,670 45,646 952,466 For the year ended December 31, 2018 Thousands of U.S. dollars EMEA Americas Brazil Other and eliminations Total Group Sales to other companies 93,173 388,889 609,307 - 1,091,369 Sales to Telefónica Group 147,686 293,945 266,596 - 708,227 Sales to other group companies - 25,910 1,756 (9,082) 18,584 Other operating income and expense (228,591) (652,531) (794,148) 41,840 (1,633,430) EBITDA 12,268 56,213 83,511 32,758 184,750 Depreciation and amortization (9,733) (34,683) (50,376) (453) (95,245) Operating profit/(loss) 2,535 21,530 33,135 32,305 89,505 Net finance expense (1,620) (5,536) (30,309) (18,140) (55,605) Income tax (893) (2,054) (1,422) (9,045) (13,414) Profit for the year 22 13,940 1,404 5,120 20,486 EBITDA 12,268 56,213 83,511 32,758 184,750 Shared services expenses 7,232 17,287 15,888 (40,407) - Adjusted EBITDA (unaudited) 19,500 73,500 99,399 (7,649) 184,750 Capital expenditure 6,192 41,466 42,226 1 89,885 Intangible, Goodwill and PP&E 42,766 195,369 251,520 476 490,131 Allocated assets 394,325 557,695 595,807 (334,474) 1,213,353 Allocated liabilities 122,784 254,150 437,200 59,126 873,260 For the year ended December 31, 2019 Thousands of U.S. dollars EMEA Americas Brazil Other and eliminations Total Group Sales to other companies 98,545 387,272 598,297 - 1,084,114 Sales to Telefónica Group 134,241 245,909 226,989 - 607,139 Sales to other group companies 22 26,933 2,022 (12,944) 16,033 Other operating income and expense (215,821) (629,380) (730,427) 21,769 (1,553,859) EBITDA 16,987 30,734 96,881 8,825 153,427 Depreciation and amortization (15,791) (48,951) (75,769) (271) (140,782) Operating profit/(loss) 1,196 (18,217) 21,112 8,554 12,645 Net finance expense (1,414) (5,612) (46,504) (3,590) (57,120) Income tax (21,960) (2,048) 7,392 (19,602) (36,218) Loss for the year (22,178) (25,877) (18,000) (14,638) (80,693) EBITDA 16,987 30,734 96,881 8,825 153,427 Shared services expenses 4,832 8,822 14,856 (28,510) - Adjusted EBITDA (unaudited) 21,819 39,556 111,737 (19,685) 153,427 Capital expenditure 3,312 22,370 40,570 - 66,252 Intangible, Goodwill and PP&E 48,712 186,111 342,954 623 578,400 Allocated assets 388,416 557,822 711,563 (353,190) 1,304,611 Allocated liabilities 139,834 294,227 577,009 86,521 1,097,591 "Other and eliminations" includes activities of the intermediate holdings in Spain ( Atento Spain Holdco, S.L.U .), Luxembourg holdings, as well as inter-group transactions between segments . The breakdown of sales to customers by the main countries where the Atento Group operates is as follow: For the years ended December 31, 2017 2018 2019 Country Spain 223,445 240,859 232,697 Other and eliminations (*) (1) - 112 EMEA 223,444 240,859 232,809 Argentina 142,473 134,557 98,237 Chile 97,196 112,679 99,881 Colombia 75,373 71,219 72,609 El Salvador 12,527 14,260 16,933 United States 48,341 42,318 43,640 Guatemala 16,732 16,195 11,620 Mexico 178,537 177,595 179,835 Peru 151,681 136,266 116,202 Puerto Rico 10,156 9,439 12,278 Uruguay 3,184 2,866 2,314 Panama 4,466 4,095 3,683 Nicaragua 5,053 4,360 3,864 Costa Rica 7,325 7,431 7,493 Other and eliminations (*) 4,997 (24,536) (8,475) Americas 758,041 708,744 660,114 Brazil 944,806 875,903 825,286 Other and eliminations (*) - 1,758 2,022 Brazil 944,806 877,661 827,308 Other and eliminations (*) (4,980) (9,084) (12,945) Total revenue 1,921,311 1,818,180 1,707,286 (*) Includes holding company level revenues and consolidation adjustments. T he Atento Group signed a framework contrac t with Telefónica that expires o n December 31, 2 021. In 2019 , 35.6% of service revenue were generated from business with Telefónica Group companies ( 39.0 % in 2018 and 39.2 % in 2017 ).

EARNINGS_(LOSS) PER SHARE

EARNINGS/(LOSS) PER SHARE	12 Months Ended
	Dec. 31, 2019
Earnings per share [abstract]
Disclosure of earnings per share [text block]	24) EARNING S / (LOSS) PER SHARE Basic earning s / (loss) per share is calculated by dividing the profits /(losses) attributable to equity owners of the Company by the weighted average number of ordinary shares outstanding during the periods as demonstrated below: For the years ended December 31, 2017 2018 2019 Result attributable to equity owners of the Company Atento's profit/(loss) attributable to equity owners of the parent from continuing operations (in thousands of U.S. dollars) (16,790) 18,540 (81,306) Weigthed average number of ordinary shares 73,909,056 73,841,447 72,622,844 Basic earnings/(loss) per share from continuing operations (in U.S. dollars) (0.23) 0.25 (1.12) Diluted results per share are calculated by adjusting the weighted average number of ordinary shares outstanding to reflect the conversion of all dilutive ordinary shares. T he weighted average number of ordinary shares outstanding used to calculate both basic and diluted earnings per share attributable to common stockholders is the same. For the years ended December 31, 2017 2018 2019 Result attributable to equity owners of the Company Atento’s profit/(loss) attributable to equity owners of the parent from continuing operations (in thousands of U.S. dollars) (1) (16,790) 18,540 (81,306) Potential increase in number of ordinary shares outstanding in respect of share-based plan - 936,616 - Adjusted weighted average number of ordinary shares 73,909,056 74,778,063 72,622,844 Diluted earnings/(loss) per share from continuing operations (in U.S. dollars) (0.23) 0.25 (1.12) As of December 31, 2017 and 201 9 , potential ordinary shares of 1,090,060 and 3,069,326, respectively , relating to the stock option plan were excluded from the calculation of diluted loss per share as the loss es in the years are anti-dilutive.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2019
Disclosure of commitments [abstract]
Disclosure of commitments [text block]	25) COMMITMENTS Guarantees As of December 31, 2018 and 2019 , the Atento Group has guarantees to third parties of 350,602 thousand U.S. dollars, and 398,522 thousand U.S. dollars, respectively. The transactions guaranteed and their respective a mounts at December 31, 2018 and 2019 are as follow: Thousands of U.S. dollars 2018 2019 Guarantees Financial, labor-related, tax and rental transactions 125,422 152,297 Contractual obligations 257,844 198,283 Other 20 22 Total 383,286 350,602 The Company’s directors do not believe that any contingencies will arise from these guarantees other than those already recognized. The breakdown shown in the table above relates to guarantees extended by Atento Group companies, classified by purpose. Of these guarantees, the majority relate to commercial purposes and rental activities, the remaining guarantees relates to tax and labor proceedings . Thousands of U.S. dollars 2018 2019 Up to 1 year 63,178 41,217 Between 1 and 5 years 124,913 81,735 More than 5 years 52,021 30,376 Total 240,112 153,328 Total operating lease expenses recognized in the consolidated statement s of operations for the year ended December 31, 2018 amount to 13,856 thousand U.S. dollars (11,889 thousand U.S. dollars in 2017 and 3 , 376 thousand U.S. dollars in 2016 ) under “Infrastructure leas es” (see Note 22c) and 67,902 thousand U.S. dollars (66,923 thousand U.S. dollars in 2017 and 63,014 thousand U.S. dollars in 2016 ) under “ S ervices provided by t hird parties” (see Note 22f). No contingent payments on operating leases were recognized in the consolidated statements of operations for the ye ars ended December 31, 2016 , 2017 and 2018 . The operating leases where the Company acts as lessee are mainly on premises intended for use as call centers. These leases have various terminatio n dates, with the latest in 2028 . At December 31, 2018 , the payment commitment for the early cancellation of these l eases is 114,215 thousand U.S. dollars ( 137,684 thousand U.S. dollars in 2017 and 122 , 480 thousand U.S. dollars in 2016 ).

RELATED PARTIES

RELATED PARTIES	12 Months Ended
	Dec. 31, 2019
Disclosure of transactions between related parties [abstract]
Disclosure of related party [text block]	26) RELATED PARTIES The following table shows the breakdown of the total remuneration paid to the Atento Group’s key management personnel in 2017 , 2018 and 2019 : Thousands of U.S. dollars 2017 2018 2019 Salaries and variable remuneration 4,374 10,703 11,104 Salaries 3,303 9,524 5,828 Share-based compensation - - 4,173 Variable remuneration 1,071 1,179 1,103 Payment in kind 858 1,116 793 Medical insurance 138 206 177 Life insurance premiums 28 44 86 Other 692 866 530 Total 5,232 11,819 11,897

SUBSEQUENT EVENT

SUBSEQUENT EVENT	12 Months Ended
	Dec. 31, 2019
Disclosure of non-adjusting events after reporting period [abstract]
Disclosure of events after reporting period [text block]	27) SUBSEQUENT EVENTS a) Vesting of stock option On February 2 , 2020, the Company vested the total of 1, 305 , 065 TRSUs , issued by treasury shares. b) Buyback Program On February 4 , 2020, the shareholder’s meeting of the Company approved the renewal of the authorization to the Board of Directors to acquire its own fully paid-up shares on the New York Stock Exchange or any other exchange without making an acquisition offer to the shareholders of the Company, for a period of 5 years , for a maximum number of sh ares to be acquired, which shall be up to 30 % of the Company’s share capital. On February 26, 2020, our Board of Directors approved a new share buyback program, pursuant to the program approved by shareholders on February 4, 2020. The program authorized by the Board of Directors is limited to $ 30.0 million in up to 12 months , beginning March 2020. We believe the share buyback program approved by the Board of Directors as confidence in our business prospects moving forward. c) COVID-19 Since December 2019, a novel strain of coronavirus (COVID-19) has spread from China to Italy, U.S., Brazil and other countries. Such events could cause the disruption of regional and/ or global economic activity, which could reduce the need for and our ability to deliver our ser vices and could, therefore, directly and adversely affect our business operations , financial condition, results of operations and outlook, or indirectly if our clients’ businesses and financial results are adversely affected . We are aware of the humanitarian challenge that the world is currently facing due the advance of COVID-19. Therefore, we continue to work assiduously to adopt measures that are intended to protect the health and safety of our employees. At the end of March 2020, we had around 27,000 company workers who were already performing their work remotely from home. Also, we continue to work to expand the number of managers who can fulfill their responsibilities by teleworking in a safe and effective way. We are als o focused on maintaining a good level of service for our clients. To this end, our technology and operations teams are working diligently to provide the telework option to more of our employees throughout Atento’s operations. These teams are committed to c ontinuing to optimize our operations during the COVID-19 pandemic by overcoming related technical and logistical limitations in order to fulfill our commitments to our employees, clients and society. We endeavor to continue serving many of the more than 50 0 million people of Latin America, the United States and Spain. The services offered by Atento or by its clients to the end-customers have been declared, in different countries, as essential, as many of our services allow citizens to remain in their homes while maintaining access to crucial services, such as healthcare, emergency services or banking, among others. One of the most current relevant examples is Praxair in Mexico, for which we provide a service that helps both hospitals and patients request oxy gen supplies. Similarly, since March 24, 2020, Atento Guatemala is providing physical, technology infrastructure and logistical support services for the government of Guatemala’s COVID-19 services. Traditionally, we have endeavored to guarantee our service s and to safeguard the health and safety of our employees. We have implemented a series of measures intended to maintain this guarantee and safeguards during the COVID-19 pandemic, such as higher grade cleaning and disinfection of Atento’s facilities, soci al distance, limiting access to common areas, offering flexible work shifts to facilitate the care of families, and the cancellation of all business travel and in-person meetings. The extent to which COVID-19 will impact Atento’s business, financial condit ion, results of operations and prospects will depend on future developments, which are uncertain and cannot be reasonably predicted, including new information which may emerge concerning the severity of COVID-19 and/or the actions of governments and other entities to contain COVID-19 in Brazil, among other countries in which we operate. Therefore, it is not possible to reasonably estimate the extent of potential impacts to our business, financial condition, results of operations and prospects. We are contin uously monitoring the situation as closely as possible and are actively evaluating potential impacts to our business and implementing measures to help mitigate existing and potential risks.

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies Abstract
Description of accounting policy for principles of consolidation explanatory [text block]	a) Principles of consolidation, business combinations and goodwill (i ) Subsidiaries Subsidiaries are all entities over which the Atento Group has control. The Atento Group controls an entity when the Atento Group is exposed to, or has rights to, variable re turns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is obtained by the G roup , until the Group lo ses control of the entity . Intercompany transactions, balances and unrealized gains on transactions between the Atento Group companies are eliminated on consolidation , except those arisen from exchange variations. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Atento G roup. Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statements of operations, statement of comprehensive income/(loss), statement of changes in equity and financial position.
Description of accounting policy for business combinations and goodwill [text block]	(ii) Business comb inations and goodwill When the Atento Group acquires a business, it assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. This includes the separation of embedded derivatives in host contracts by the acquire. Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date. Continge nt consideration classified as equity is not remeasured and its subsequent settlement is accounted for within equity. Contingent consideration classified as an asset or liability that is a financial instrument and within the scope of IFRS 9 Financial Instr uments, is measured at fair value with the changes in fair value recognized in the statement of profit or loss in accordance with IFRS 9. Other contingent consideration that is not within the scope of IFRS 9 is measured at fair value at each reporting date with changes in fair value recognized in profit or loss. Goodwill is initially measured as any excess of the total consideration transferred over the net identifiable assets acquired and liabilities assumed. If the fair value of the net assets acquired is greater than the total consideration transferred, the difference is recognized in the statements of operations as a gain from a bargain purchase. Goodwill acquired in a business combination is allocated to each cash-generating unit, or group of cash-gener ating units, that are expected to benefit from the synergies arising in the business combination. Goodwill is tested for impairment annually or whenever there are certain events or changes in circumstances indicating potential impairment. The carrying amou nt of the assets allocated to each cash-generating unit is then compared with its recoverable amount, which is the greater of its value in use or fair value less costs to sell. Any impairment loss is immediately taken to the statements of operations and ma y not be reversed (see Note 3h).
Description of accounting policy for functional currency [text block]	b) Functional and presentation currency Items included in the financial statements of each of the Atento G roup’s entities are measured using the currency of the primary economic environment in which the entities operate (‘the functional currency’). The consolidated financial statements are presented in thousands of U.S. dollars, which is the presentation curre ncy of the Atento Group.
Description of accounting policy for foreign currency translation [text block]	c) Foreign currency translation The results and financial position of all Atento Group entities whose functional currency is different from the presentation currency are translated into the presentation currency as follow:  Statem ent s of financial position assets and liabilities are translated at the exchange rate prevailing at the reporting date .  S tatement s of operations items are translated at average exchange rates for the year (unless this average is not a reasonable approximat ion of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the rate on the dates of the transactions) .  Hyperinflationary economies: Under IAS 29, the non-monetary assets and liabilities, the equity and the statements of operations of subsidiaries operating in hyperinflationary economies are restated applying a general price index. The financial statements of an entity whose functional currency is the currency of a hyperinflationary economy, whether they are based on a historical cost approach or a current cost approach, shall be stated in terms of the measuring unit current at the end of the reporting period and translated to U.S. dolla r at the closing rate of the period , for the purposes of conversion, applying IAS 21.  Proceeds and payments shown on the statement s of cash flow s are translated at the average exchange rates for the period (unless t his average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case proceeds and payments are translated at the rate on the da tes of the transactions). Proceeds and payments for the subsidiary located in Argentina shown on the statements of cash flows are translated at the exchange rates prevailing at the reporting date.  Retained earnings are translated at historical excha nge rates .  All resulting exchange differences are recognized in other comprehensive income /(loss). Goodwill and fair value adjustments to net assets arising from the acquisition of a foreign company are considered to be assets and liabilities of the foreig n company and are translated at year­end exchange rates. Exchange differences arising are recognized in other comprehensive income/(loss). d) F oreign currency transactions Transactions in foreign currency are translated into the functional currency using the exchange rates prevailing at the date of the transactions or valuation date, in the case of items being remeasured. Foreign exchange gains and losses resulting from the settlement of these transactions and from the translation at reporting date exchan ge rates of monetary assets and liabilities denominated in foreign currencies are recognized in the statements of operations, except when deferred in other comprehensive income/(loss). All differences arising on non–trading activities are taken to other operating income/expense in the statements of operations, with the exception of the effective portion of the differences on cash flows and net investment hedges that are accounted for as an effective hedge against a net investment in a foreign entity . These differences are recognized in other comprehensive income/(loss) (OCI) until the hedge settlement and disposal of the net investment, at which time, they are recognized in the statements of operations. Tax charges and credits attributable to exchang e differences on those monetary items are also recorded in OCI. Non–monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates as at the date of recognition.
Description of accounting policy for segment reporting [text block]	e) S egment information Segment informati on is p resented in accordance with management information reviewed by the C hief Operating D ecision M aker (“CODM”) . The CODM , responsible for allocating resources and assessing performance of operational segments, has been identified as the Chief Executive Officer (“CEO”) responsible for strategic decisions. The CODM considers the business from a geographical perspective and analyzes it across three operational segm ents—EMEA, Americas and Brazil.
Description of accounting policy for intangible assets other than goodwill [text block]	f) I ntangible assets Intangible assets are stated at acquisi tion cost, less any accumulated amortization and any accumulated impairment losses. The intangible assets acquired in a business combination are initially measured at their fair value as of the acquisition date. The useful lives of intangible assets are as sessed on a case­by­case basis to be either finite or indefinite. Intangible assets with finite lives are amortized on a straight-line basis over their estimated useful life and assessed for impairment whenever events or changes indicate that their carryin g amount may not be recoverable. Intangible assets that have an indefin ite useful life are not subject to amortization and are tested annually for impairment. The amortization charge on intangible assets is recog nized in the consolidated statement s of oper ations under “ Amortization”. Amortization methods and useful lives are revised annually at the end of each reporting period and, where appropriate, adjusted prospectively. Customer base Customer base acquired in a business combination is recognized at fair value at the acquisition date and have finite useful lives and are subsequently carried at cost less accumulated amortization, which has been estimated to be between seven and twelve years. The customer base relate to all agreements, tacit or explicit, entered into between the Atento Group and the former owner of the Atento Group and between the Atento Group and other customers, in relation to the provision of services, and that were acquired as part of the business combin ations. Software Software is measured at cost (at acquisition or development costs) and amortized on a straight-line basis over its useful life, generally estimated to be between three and ten years. Maintenance cost of software is expensed as incurred. De velopment costs directly attributable to the design and creation of software that are identifiable and unique, and that may be controlled by the Group, are recognized as an intangible asset providing the following conditions are met:  It is technically feasible for the intangible asset to be completed so that it will be available for use or sale.  Management intends to complete the asset for use or sale.  The Group has the capacity to use or sell the asset.  It is possible to show evidence of ho w the intangible asset will generate probable future economic benefits.  Adequate technical, financial and other resources are available to complete the development and to us e or sell the intangible asset.  The outlay attributable to the intangible asset dur ing its development can be reliably determined. Directly attributable costs capitalized in the value of the software include the cost of personnel developing the programs and an appropriate percentage of overheads. Costs that do not meet the criteria liste d above are recognized as an expense as incurred. Expenditure for an intangible asset that is initially recognized within expenses for the period may not be subsequently recognized as intangible assets. Other intangible assets Other intangible assets mainly include payment of loyalty incentives which are amortized on a straight-line basis over the term of the agreements which range from four to ten years.
Description of accounting policy for property, plant and equipment [text block]	g) P roperty, plant and equipment Property, plant and equipment are measured at cost, less accum ulated depreciation and any impairment losses . Acquisition costs include, whe n appropriate, the initial estimates of decommissioning, withdrawal and site reconditioning costs when the Atento Group is obliged to bear this expenditure as a condition of using the assets. Repairs that do not prolong the useful life of the assets and maintenance costs are recognized directly in the statement s of operations . Costs that prolong or improve the life of the asset are capitalized as an increase in the cost of the asse t. Property, plant and equipment acquired in a business combination are initially measured at fair value as of the acquisition date. The Atento Group assesses the need to write down, if appropriate, the carrying amount of each item of property, plant and equipment to its period-end recoverable amount whenever there are indications that the assets’ carrying amount may not be fully recoverable through the generation of sufficient future revenue. The impairment allowance is reversed if the factors giving rise to the impairment cease to exist. The depreciation charge for items of property, plant and equipment is recognized in the consolidated statement s of operations under “Depreciation”. Depreciation is calculated on a straight-line basis over the useful l ife of the asset applying individual rates to each type of asset, which are reviewed at th e end of each reporting period. The useful lives generally used by the Atento Group are as follow: Years of useful life Buildings 5 - 40 Plant and machinery 3 - 6 Furniture, tools 1 - 10 Other tangible assets 5 - 8
Description of accounting policy for impairment of assets [text block]	h) Impairment of non­current assets The Atento Group assesses as of each reporting date whether there is an indicator that a non­current asset may be impaired. If any such indicator exists, or when annual impairment testing for an asset is required (e.g. goodwill), the Atento Group estimates the asset’s recoverable amount . An asset’s recoverable amount is the higher of its fair value less costs to sell or its value in use. In assessing the value in use, the estimated future cash flow is discounted to its present value using a pre­tax discount rate that reflects current mar ket assessments of the time value of money and the risks specific to the asset. Where the carrying amount of an asset exceeds its recoverable amount, the asset is considered to be impaired. In this case, the carrying amount is written down to its recoverab le amount, and the resulting loss is recognized in the statement s of operations . Future depreciation/amortization charges are adjusted to reflect the asset’s new carrying amount over its remaining useful life. Management analyzes the impairment of each ass et individually, except in the case of assets that generate cash flow which are interdependent on those generated by other assets (cash generating units – “CGU” ). The Atento Group bases the calculation of impairment on the business plans of the various cas h generating units to which the assets are allocated. These business plans cover five years. A long-term growth rate is calculated and applied to project future cash flows after the fifth year. When there are new events or changes in circumstances that ind icate that a previously recognized impairment loss no longer exists or has been decreased, a new estimate of the asset’s recoverable amount is made. A previously recognized impairment loss is reversed only if there has been a change in the estimates used t o determine the asset’s recoverable amount since the last impairment loss was recognized. If that is the case, the carrying amount of the asset is increased to its recoverable amount. The reversal is limited to the carrying amount that would have been dete rmined if no impairment loss been recognized for the asset in prior years. This reversal is recognized in the statement s of operations and the depreciation charge is adjusted in future periods to reflect the asset’s revised carrying amount. Impairment loss es relating to goodwill cannot be reversed in future periods.
Description of accounting policy for financial assets [text block]	i) Financial assets and liabilities Financial assets Initial recognition and measurement Financial assets are classified, at initial recognition, as subsequently measured at amortized cost, fair value through other comprehensive income (OCI), and fair value through profit or loss. The Atento Group has classified all financial assets as amortized cost , except for derivative financial instruments. All purchases and sales of financial ass ets are recognized on the statement of financial position on the transaction date, i.e. when the commitment is made to purchase or sell the asset. A financial asset is fully or partially derecognized from the statement of financial position only when: 1. The rights to receive cash flow from the asset have expired. 2. The Atento Group has assumed an obligation to pay the cash flow received from the asset to a third party or 3. The Atento Group has transferred its rights to receive cash flow from the asset to a third party, thereby substantially transferring all of the risks and rewards of the asset. Financial assets and financial liabilities are offset and presented on a net basis in the statement of financial position when a legally enforceable right exists to offset the amounts recognized and the Atento Group intends to settle the assets and liabilities net or to simultaneously realize the asset and cancel the liability. Amortized cost financial assets include fixed maturity financial assets not listed in active mark ets and which are not derivatives. They are classified as current assets, except for those maturing more than twelve months after the reporting date, which are classified as non­current assets. Loans and receivables are initially recognized at fair value p lus any transaction costs, and are subsequently measured at amortized cost, using the effective interest method. Interest calculated using the effective interest method is recognized under finance income in the statement s of operations . The Atento Group as sesses at each reporting date whether a financial asset is impaired. Where there is objective evidence of impairment of a financial asset valued at amortized cost, the amount of the loss to be taken to the statement s of operations is measured as the differ ence between the carrying amount and the present value of estimated future cash flow, discounted at the asset’s original effective interest rate. The carrying amount of the asset is reduced and the amount of the impairment loss is expensed in the consolida ted statement s of operations . Trade receivables Trade receivables are amounts due from customers for the sale of services in the normal course of business. Receivables slated for collection in twelve months or less are classified as current assets; otherwi se, the balances are considered non­current assets. Trade receivables are recognized at the original invoice amount. An impairment provision is recorded when there is objective evidence of collection risk. The amount of the impairment provision is calculat ed as the difference between the carrying amount of the doubtful trade receivables and their recoverable amount. In general, cash flow relating to short - term receivables is not discounted. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and in banks, demand deposits and other highly liquid investments with an original maturity of three months or less , which are subject to an insignificant risk of changes in value . Financial liabilities D ebt with third parties ( Loans and Borrowings ) D ebt with third parties is initially recorded at the fair value of the consideration received, less any directly attributable transaction costs. After initial recognition, these financial liabilities are measur ed at amortized cost using the effective interest method. Any difference between the cash received (net of transaction costs) and the repayment value is recognized in the statement s of operations over the life of the debt. D ebt with third parties is consid ered to be non­current when the maturity date is longer than twelve months from the reporting date, or when the Atento Group has full discretion to defer settlement for at least another twelve months from that date. Financial liabilities are derecognized in the statement of financial position when the respective obligation is settled, cancelled or matures. Trade payables Trade payables are payment obligations in respect of goods or services received from suppliers in the ordinary course of business. Trade payables falling due in twelve months or less are classified as current liabilities; otherwise, the balances are considered as non­current liabilities.
Description of accounting policy for trade and other receivables [text block]	Trade receivables Trade receivables are amounts due from customers for the sale of services in the normal course of business. Receivables slated for collection in twelve months or less are classified as current assets; otherwi se, the balances are considered non­current assets. Trade receivables are recognized at the original invoice amount. An impairment provision is recorded when there is objective evidence of collection risk. The amount of the impairment provision is calculat ed as the difference between the carrying amount of the doubtful trade receivables and their recoverable amount. In general, cash flow relating to short - term receivables is not discounted.
Description of accounting policy for determining components of cash and cash equivalents [text block]	Cash and cash equivalents Cash and cash equivalents comprise cash on hand and in banks, demand deposits and other highly liquid investments with an original maturity of three months or less , which are subject to an insignificant risk of changes in value .
Description of accounting policy for borrowing costs [text block]	Financial liabilities D ebt with third parties ( Loans and Borrowings ) D ebt with third parties is initially recorded at the fair value of the consideration received, less any directly attributable transaction costs. After initial recognition, these financial liabilities are measur ed at amortized cost using the effective interest method. Any difference between the cash received (net of transaction costs) and the repayment value is recognized in the statement s of operations over the life of the debt. D ebt with third parties is consid ered to be non­current when the maturity date is longer than twelve months from the reporting date, or when the Atento Group has full discretion to defer settlement for at least another twelve months from that date. Financial liabilities are derecognized in the statement of financial position when the respective obligation is settled, cancelled or matures.
Description of accounting policy for trade and other payables [text block]	Trade payables Trade payables are payment obligations in respect of goods or services received from suppliers in the ordinary course of business. Trade payables falling due in twelve months or less are classified as current liabilities; otherwise, the balances are considered as non­current liabilities.
Description of accounting policy for derivative financial instruments and hedging [text block]	j) Derivative financial instruments and hedging Derivative financial instruments are initially recognized at their fair values on the date on wh ich the derivative contract is e ntered into and are subsequently remeasured at their fair value. Any gains or losses resulting from changes in the fair value of a derivative instrument are recorded in the st atements of operations , except for the effective portion of cash flow and net investment hedges, which is recognized in other comprehensive income/(loss) and later reclassified to profit or loss when the hedge item affects the statements of operations . At the inception of the derivative instrument contract , the Atento Group documents the relationship between the hedging instruments and the hedged items, as well as the risk management objectives and the strategy for groups of hedges. The Atento Group also do cuments its assessment, both at the inception of the hedge and throughout the term thereof, of whether the derivatives used are highly effective at offsetting changes in the fair value or cash flow of the hedged items. The fair value of a hedging de rivativ e is classified as a non- current asset or liability, as applicable, if the remaining maturity of the hedged item exceeds twelve months, otherwise it is classified as a current asset or liability. For purpose of hedge accounting the Atento Group designates certain derivatives as either: Cash f low hedges Cash flow hedge is defined as a hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with a recognized asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction that could affect profit or loss. The effective portion of the gain or loss on the hedging instrument is recognized in other comprehensive income in the cash flow hedge rese rve in equity. If a hedge of a forecast transaction subsequently results in the recognition of a financial asset or a financial liability, any gain or loss on the hedging instrument that was previously recognized directly in equity is recycled from reserve s into the statement s of operations in the same period(s) in which the financial asset or liability affects profit or loss. Net investment hedges Gains or losses on the hedging instrument relating to the effective portion of the hedge are recognized in ot her comprehensive income. Gains or losses relating to the ineffective portion are recognized in the statements of operations . Gains and losses accumulated in equity are included in the statements of operations when the foreign operation is partially dispos ed of or sold.
Description of accounting policy for issued capital [text block]	k) Share capital The ordinary shares of the Company are classified in equity ( see N ote 19 ). Issuance costs directly attributable to the issuance of new shares or options are deducted from the proceeds raised in equity, net of the tax effect.
Description Of Accounting Policy For Treasury Shares Explanatory	l) Treasury shares Own equity instruments that are reacquired (treasury shares) are recognized at cost and deduct ed from equity. No gain or loss is recognized in profit or loss on the purchase, sale, issue or cancellation of the Atento Group’s own equity instruments. Any difference between the carrying amount and the consideration, if reissued, is recognized in the s hare premium.
Description of accounting policy for provisions [text block]	m ) Provisions Provisions are recognized when the Atento Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. Provisions for restructuring include penalties for the cancellation of leases and other contracts, as well as employee termination payments. Provisions are not recognized for future operating losses. When the Atento Group is virtually certain that some or all of a provision is to be reimbursed, for example under an insurance contract, a separate asset is recognized in the statement of financial position, and the expense relati ng to the provision is recorded in the statements of operations, net of the expected reimbursement. Provisions are measured at the present value of expenditure expected to be required to settle the obligation, using a pre­tax rate that reflects current mar ket assessments of the time value of money and the specific risks inherent to the obligation. Contingent liabilities represent possible obligations to third parties, and existing obligations that are not recognized, given that it is not likely that an outf low of economic resources will be required in order to settle the obligation or because the amount cannot be reliably estimated. Contingent liabilities are not recognized on the consolidated statement of financial position unless they are recorded as part of a business combination.
Description of accounting policy for share-based payment transactions [text block]	n ) Employee benefit Share­based payments Atento S.A. has a share­based compensation plan, under which the subsidiaries of Atento S.A. receive services from employees as consideration for the equity instruments of Atento S.A. The subsidiaries themselves are not party to any of the contracts; Atento S.A. settles these agreements. The plan offers various instruments (award agreements, stock options, restricted stock units, etc.), but some types of restricted stock units (“RSUs”) have been granted to selected employees , as described in Note 19. The fair value of the employee services received in exchange for the grant of the RSUs is rec ognized as an expense in the consolidated financial statements of Atento S.A. The total amount to be expensed is determined with reference to the fair value of the RSUs granted:  Including any market performance conditions (for example, an entity’s share pr ice) ;  Excluding the impact of any service and non­market performance vesting conditions (for example, profitability, sales growth targets and remaining an employee of the entity over a specified time period) ; and  Including the impact of any non­vesting con ditions (for example, the requirement for employees to save or hold shares for a specific period of time). At the end of each reporting period, the group revises its estimates of the number of RSUs that are expected to vest based on the non­market vesting conditions and service conditions. It recognizes the impact of the revisions to original estimates, if any, in the statements of operations , with a corresponding adjustment to equity. When the RSUs vest, Aten to S.A. issues new shares or buys them back in t he market. The proceeds received, net of any directly attributable transaction costs, are credited to share capital (nominal value) and share premium. The social security contributions payable in connection with the granting of the share options is conside red an integral part of the grant itself, and the charge will be treated as a cash­settled transaction.
Description of accounting policy for termination benefits [text block]	Termination benefits Termination benefits are paid to employees when the Atento Group decides to terminate their employment contracts prior to the usual retirement age or when the employee agrees to resign voluntarily in exchange for these benefits. The Atento Group recognizes these benefits as an expense for the year, at the earliest of the following dates: (a) when the Atento Group is no longer able to withdraw the offer for these benefits; or (b) when the Atento Group company recognizes the costs of a restructuring effort as per IAS 37, “Provisions, Contingent Liabilities and Contingent Assets”, and when this restructuring entails the payment of termina tion benefits. When benefits are offered in order to encourage the voluntary resignation of employees, termination benefits are measured on the basis of the number of employees expected to accept the offer. Benefits to be paid in more than twelve months fr om the reporting date are discounted to their present value .
Description of accounting policy for income tax [text block]	o ) Income tax The income tax expense includes all the expenses and credits arising from the corporate income tax levied on all the Atento Group companies. Income tax expenses for each period represent the aggregate amounts of current and deferred taxes, if applicable. C urrent tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the tax authorities. The tax rates and tax laws used to compute the amounts are those that are enacted at the reporting date in each country in which the Atento Group operates. The Atento Group determines deferred tax assets and liabilities by applying the tax rates that will be effective when the corresponding asset is received or the liability settled, based on tax rates and tax laws that are enacted (or substantively enacted) at the reporting date . Deferred taxes are calculated on temporary differences arising from differences between the tax bas i s of assets and liabilities and their carrying amounts f or financial reporti ng purposes. Deferred tax assets also arise from unused tax credits and tax loss carryforwards. The carrying amounts of deferred income tax assets are reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient future taxable profits will be available to allow all or part of that deferred tax asset to be utilized. Unrecognized deferred income tax assets are reassessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered. Deferred tax liabilities associated with investments in subsidiaries and branches are not recognized when the timing of the reversal can be controlled by the parent company, and it is proba ble that the temporary differences will not reverse in the foreseeable future. Deferred income tax relating to items directly recognized in equity is also recognized in equity. Deferred tax assets and liabilities resulting from business combinations are ad ded to or deducted from goodwill. Deferred tax assets and liabilities are offset only if a lega lly enforceable right exists to off set current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.
Description of accounting policy for recognition of revenue [text block]	p ) Revenue and E xpenses Revenue and Expenses are recognized in the statements of operations an accrual basis, regardless of when actual payment or collection occurs. The Atento Group’s incorporation, start­up and research expenses, as well as expenses that do not qualify for capitalization under IFRS, are recognized in t he consolidated statements of operations when incurred and classified in accordance with their nature.
Description of accounting policy for interest income and expense [text block]	q ) Interest income and expenses Interest expenses incurred in the construction of any qualified asset are capitalized during the time necessary to complete the asset and prepare it for the intended use. All other interest expenses are expensed a s incurred. Interest income is recognized u sing the effective interest method. When a loan or a receivable has been impaired, the carrying amount is reduced to the recoverable amount, discounting the estimated future cash flow at the instrument’s original effective interest rate and recognizing the discount as a decrease in interest income. Interest income on impaired loans is recognized when the cash is collected or on the basis of the recovery of the costs when the loan is secured.
Description of accounting policy for leases [text block]	r) Leases (as lessee) Until December 31, 2018, the Atento Group r ent ed certain properties. Leases where the lessor does not transfer substantially all of the risks and benefits of ownership of the asset were classified as operating leases. Operating lease payments were recognized as an expense in the statements of operat ions on a straight-line basis over the lease term. Those lease arrangements under which the Atento Group holds the significant risks and benefits inherent in owning the leased item were treated as finance leases. Finance leases were capitalized as an asset at the inception of the lease period and classified according to their nature. Finance leases wer e capitalized at the lower of the present value of the minimum lease payments agreed, and the fair value of the leased asset. Lease payments were proportionally allocated to the principal of the lease liability and to finance charges. Finance charges are r eflected in the statements of operations over the lease term so as to achieve a constant rate of interest on the balance pending repayment in each period. From January 1, 2019, the Group has adopted IFRS 16 Leases , but has not restated comparatives for the 2018 reporting period, as permitted under the specific transition provisions in the standard. The reclassifications and the adjustments arising from the new leasing rules are therefore recognized in the opening balance sheet on January 1, 2019. A s explained in N ote 3u below, the Group has changed its accounting policy for leases where the Group is the lessee. The Atento Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control t he use of an identified asset for a period of time in exchange for consideration. Atento Group as a lessee The Atento Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognizes lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. (i) Right-of-use assets The Group recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciati on and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement dat e less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets . (ii) Lease liabilities At the commencement date of the lease, the Group reco gnizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in - substance fixed payments) less any lease incentives receivable, variable lease payments that de pend on an index or a rate, and amounts expected to be paid under residual value guarantees. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an o ption to purchase the underlying asset. ( iii) Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its short-term leases of machinery (i.e., those leases that have a lease term of 12 months or les s from the commencement date). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low value assets are recognized as expen se on a straight-line basis over the lease term.
Description of accounting policy for explanation of sources of estimation uncertainty with significant risk of causing material adjustment	s ) Critical accounting estimates and assumptions The preparation of consolidated financial statements under IFRS as issued by the IASB requires the use of certain assumptions and estimates that affect the ca rrying amount of assets and liabilities within the next financial year. Some of the accounting policies applied in preparing the accompanying consolidated financial statements required Management to apply significant judgments in order to select the most a ppropriate assumptions for determining these estimates. These assumptions and estimates are based on Management experience, the advice of consultants and experts, forecasts and other circumstances and expectations prevailing at year end. Management’s evalu ation takes into account the global economic situation in the sector in which the Atento Group operates, as well as the future outlook for the business. By virtue of their nature, these judgments are inherently subject to uncertainty. Consequently, actual results could differ substantially from the estimates and assumptions used. Should this occur, the values of the related assets and liabilities would be adjusted accordingly. Although these estimates were made on the basis of the best information available at each reporting date on the events analyzed, events that take place in the future might make it necessary to change these estimates in coming years. Changes in accounting e stimates would be applied prospectively in accordance with the requirements of IAS 8, “Accounting Policies, Changes in Accounting Estimates and Errors”, recognizing the effects of the changes in estimates in the related consolidated statement s of operation s . An explanation of the estimates and judgments that entail a significant risk of leading to a material adjustment in the carrying amounts of assets and liabilities is as follow: I mpairment of goodwill The Atento Group tests goodwill for impairment annually, in accordance with the accounting p olicies described in Note 3h. Goodwill is subject to impairment testing as part of the cash­generating unit to which it has been allocated. The recoverable amounts of cash­ge nerating units defined in order to identify potential impairment in goodwill are determined on the basis of value in use, applying five­year financial forecasts based on the Atento Group’s strategic plans, approved and reviewed by Management. These calcula tions entail the use of assumptions and estimates, and require a significant degree of judgment. The main variables considered in the sensitivity analyses are growth rates, discount rates using the Weighted Average Cost of Capital (“WACC”) and the key busi ness variables. Deferred taxes The Atento Group assesses the recoverability of deferred tax assets based on estimates of future earnings. The ability to recover these deferred amounts depends ultimately on the Atento Group’s ability to generate taxable ear nings over the period in which the deferred tax assets remain deductible. This analysis is based on the estimated timing of the reversal of deferred tax liabilities, as well as estimates of taxable earnings, which are sourced from internal projections. The appropriate classification of tax assets and liabilities depends on a series of factors, including estimates as to the timing and realization of deferred tax assets and the projected tax payment schedule. Actual income tax receipts and payments could diff er from the estimates made by the Atento Group as a result of changes in tax legislation or unforeseen transactions that could affect the tax balances (see Note 2 0 ). The Atento Group has recognized deferred tax assets corresponding to losses carried forwar d since, based on internal projections, it is probable th at it will generate future taxable profits against which they may be utilized. The carrying amount of deferred income tax assets is reviewed at each reporting date, and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of that deferred tax asset to be utilized. Unrecognized deferred income tax assets are reassessed at each reporting date and are recognized to the extent that it h as become probable that future taxable profits will allow the deferred tax asset to be recovered. Provisions and contingencies Provisions are recognized when the Atento Group has a present obligation as a result of a past event, it is probable that an outf low of resources will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. This obligation may be legal or constructive, deriving from, inter alia, regulations, contracts, customary practice or public co mmitments that would lead third parties to reasonably expect that the Atento Group will assume certain responsibilities. The amount of the provision is determined based on the best estimate of the outflow of resources embodying economic benefit that will b e required to settle the obligation, taking into account all available information as of the reporting date, including the opinions of independent experts such as legal counsel or consultants. No provision is recognized if the amount of liability cannot be estimated reliably. In such cases, the relevant information is disclosed in the notes to the consolidated financial statements. Given the uncertainties inherent in the estimates used to determine the amount of provisions, actual outflows of resources may differ from the amounts recognized originally on the basis of these estimates (see Note 2 1 ). Fair valu e of derivatives The Atento Group uses derivative financial instruments to mitigate risks, primarily derived from possible fl uctuations in exchange rates. Derivatives are recognized at the inception of the contract at fair value. The fair values of derivative financial instruments are calculated on the basis of observable market data available, either in terms of market prices or through the application of valuation techniques. The valuation techniques used to calculate the fair value of derivative financial instruments include the discounting of future cash flow associated with the instruments, applying assumptions based on market conditions at the valuation date or using prices established for similar instruments, among others. These estimates are based on available market informat ion and appropriate valuation techniques. The fair values calculated could differ significantly if other market assumptions and/or estimation techniques were applied.
Description of accounting policy for subsidiaries [text block]	t ) Interest in subsidiaries All subsidiaries are fully consolidated. Where necessary, the accounting policies of subsidiaries have been aligned to those adopted in the Atento Group. The details of Atento Group subsidiaries at December 31, 2017, 2018 and 2019 are as follow: % interest Name Registered address Line of business 2017 2018 2019 Holding company Atento Luxco Midco, S.à.r.l. Luxembourg Holding company 100 100 100 Atento S.A. Atento Luxco 1 S.A. Luxembourg Holding company 100 100 100 Atento Luxco Midco, S.à.r.l Atalaya Luxco 2. S.à.r.l. Luxembourg Holding company 100 100 100 Atento Luxco 1. S.A. Atalaya Luxco 3. S.à.r.l. Luxembourg Holding company 100 100 0 Atento Luxco 1. S.A. Atento Argentina. S.A Buenos Aires (Argentina) Operation of call centers 90 90 14.03 Atalaya Luxco 2. S.à.r.l. 10 10 85.97 Atento Luxco 3. S.A. (2017 and 2018)/ Atento Luxco 1. S.A. (2019) Atento Estrategias de Transformación, S.L.U. (former Global Rossolimo. S.L.U) Madrid (Spain) Holding company 100 100 100 Atento Spain Holdco. S.L.U. Atento Spain Holdco. S.L.U Madrid (Spain) Holding company 100 100 100 Atento Luxco 1. S.A. Atento Spain Holdco 6. S.L.U Madrid (Spain) Holding company 100 100 100 Atento Spain Holdco. S.L.U. Atento Spain Holdco 2. S.A.U Madrid (Spain) Holding company 100 100 100 Atento Spain Holdco 6. S.L.U. Atento Teleservicios España. S.A.U Madrid (Spain) Operation of call centers 100 100 100 Atento Spain Holdco 2. S.A.U. Atento Servicios Técnicos y Consultoría S.A.U Madrid (Spain) Execution of technological projects and services, and consultancy services 100 100 100 Atento Teleservicios España S.A.U. Atento Impulsa. S.A.U Barcelona (Spain) Management of specialized employment centers for disabled workers 100 100 100 Atento Teleservicios España S.A.U. Atento Servicios Auxiliares de Contact Center. S.A.U Madrid (Spain) Execution of technological projects and services, and consultancy services 100 100 100 Atento Teleservicios España. S.A.U. Atento B V Amsterdam (Netherlands) Holding company 100 100 100 Atento Spain Holdco 2. S.A.U. Teleatento del Perú. S.A.C Lima (Peru) Operation of call centers 83.3333 83.3333 83.3333 Atento B.V. (Class A) (Class A) (Class A) 16.6667 16.6667 16.6667 Atento Holding Chile. S.A. (Class B) (Class B) (Class B) Woknal. S.A. Montevideo (Uruguay) Operation of call centers 100 100 100 Atento B.V. Atento Colombia. S.A. Bogotá DC (Colombia) Operation of call centers 94.97871 94.97871 94.97871 Atento B.V. 0.00424 0.00424 0.00424 Atento Servicios Auxiliares de Contact Center. S.L.U. 0.00854 0.00854 0.00854 Atento Servicios Técnicos y Consultoría. S.L.U. 5.00427 5.00427 5.00427 Atento Teleservicios España. S.A.U. 0.00424 0.00424 0.00424 Teleatento del Perú SAC. Atento Holding Chile. S.A. Santiago de Chile (Chile) Holding company 99.9999 99.9999 99.9999 Atento B.V. 0.0001 0.0001 0.0001 Atento Spain Holdco 2 Atento Chile. S.A. Santiago de Chile (Chile) Operation of call centers 99.99 99.99 99.99 Atento Holding Chile. S.A. 0.01 0.01 0.01 Atento B.V. Atento Educación Limitada Santiago de Chile (Chile) Operation of call centers 99 99 99 Atento Chile. S.A. 1 1 1 Atento Holding Chile. S.A. Atento Centro de Formación Técnica Limitada Santiago de Chile (Chile) Operation of call centers 99 99 99 Atento Chile. S.A. 1 1 1 Atento Holding Chile. S.A. Atento Spain Holdco 4. S.A.U Madrid (Spain) Holding company 100 100 100 Atento Spain Holdco. S.L.U. Atento Brasil. S.A São Paulo (Brazil) Operation of call centers 99.999 99.999 99.999 Atento Spain Holdco 4. S.A.U. 0.001 0.001 0.001 Atento Spain Holdco. S.L.U. R Brasil Soluções S.A. São Paulo (Brazil) Operation of call centers 81.4885 81.4885 100 Atento Brasil. S.A. 9.25 9.25 - Flávio Luiz Rossetto 9.25 9.25 - Jorge Luiz Rossetto Atento Spain Holdco 5. S.L.U Madrid (Spain) Holding company 100 100 100 Atento Spain Holdco. S.L.U. Atento Mexico Holdco S. de R.L. de C.V. Mexico Holding company 99.966 99.966 99.966 Atento Spain Holdco 5. S.L.U. 0.004 0.004 0.004 Atento Spain Holdco. S.L.U. Atento Puerto Rico. Inc. Guaynabo (Puerto Rico) Operation of call centers 100 100 100 Atento Mexico Holdco S. de R.L. de C.V. Contact US Teleservices Inc. Houston, Texas (USA) Operation of call centers 100 100 100 Atento Mexico Holdco S. de R.L. de C.V. Atento Panamá. S.A. Panama City Operation of call centers 100 100 100 Atento Mexico Holdco S. de R.L. de C.V. Atento Atención y Servicios. S.A. de C.V. Mexico City (Mexico) Administrative, professional and consultancy services 99.998 99.998 99.998 Atento Mexico Holdco S. de R.L. de C.V. 0.002 0.002 0.002 Atento Servicios. S.A. de C.V. Atento Servicios. S.A. de C.V. Mexico City (Mexico) Sale of goods and services 99.998 99.998 99.998 Atento Mexico Holdco S. de R.L. de C.V. 0.002 0.002 0.002 Atento Atención y Servicios. S.A. de C.V. Atento Centroamérica. S.A. Guatemala (Guatemala) Holding company 99.9999 99.9999 99.9999 Atento Mexico Holdco S. de R.L. de C.V. 0.0001 0.0001 0.0001 Atento El Salvador S.A. de C.V. Atento de Guatemala. S.A. Guatemala (Guatemala) Operation of call centers 99.99999 99.99999 99.99999 Atento Centroamérica. S.A. 0.00001 0.00001 0.00001 Atento El Salvador S.A. de C.V. Atento El Salvador. S.A. de C.V. City of San Salvador (El Salvador) Operation of call centers 7.4054 7.4054 7.4054 Atento Centroamerica. S.A. 92.5946 92.5946 92.5946 Atento de Guatemala. S.A. Atento Nicaragua S.A. Nicaragua Operation of call centers 4.35 4.35 4.35 Atento Centroamerica. S.A. 95.65 95.65 95.65 Atento Mexico Holdco S. de R.L. de C.V. Atento Costa Rica S.A. Costa Rica Operation of call centers 99.999 99.999 99.999 Atento Mexico Holdco S. de R.L. de C.V. 0.0001 0.0001 0.0001 Atento Centroamerica. S.A. Interservicer - Serviços de BPO Ltda São Paulo (Brasil) Operation of call centers 50.00002 50.00002 100 Nova Interfile e Holding Ltda. Interfile Serviços de BPO Ltda. São Paulo (Brasil) Operation of call centers 50.00002 50.00002 100 Nova Interfile e Holding Ltda. Nova Interfile Holding Ltda. São Paulo (Brasil) Holding company 100 100 100 Atento Brasil. S.A. At December 31, 2017 , 2018 and 2019 , none of the Group’s subsidiaries is listed on a stock exchange , except for Atento Luxco 1 S.A. , which has debt securities listed in the International Stock Exchange (TISE) in Guernsey. A ll subsidiaries use year - end Dece mber 31 as their reporting date .
Description of accountng policy for disclosure of expected impact of initial application of new standards or interpretations [text block]	u) New and amended standards adopted by the Group The Atento Group applied IFRS 16 and IFRIC 23 for the first time in 2019. The nature and effect of the changes as a result of adoption of these new accounting standards are described below. IF RS 16 Leases IFRS 16 was issued in January 2016. It resulted in almost all leases being recognized on the balance sheet, as the distinction between operating and finance leases is removed. Under the new standard, an asset (the right to use the leased item) and a financ ial liability to pay rentals are recognized. The only exceptions are short-term and low-value leases. The standard affected primarily the accounting for the group’s operating leases. On January 1, 2019, lease commitments that the group recognized as rig ht-of-use assets amount 184,099 thousand U.S. dollars, and lease liabilities in the same amount. The Group adopted IFRS 16 in accordance with the modified retrospective approach. The prior-year figures were not adjusted. The consolidated statement of opera tions was impacted by a decrease of operating expenses and an increase of the amortization of the right-of-use assets and interest on the lease liability . The following reconciliation to the opening balance for the lease liabilities as at January 1, 2019 i s based upon the operating lease obligations as at December 31, 2018: December 31, 2018 IFRS 16 January 1, 2019 Assets Right-of-use assets (*) 5,798 184,099 189,897 Liabilities (**) Non-current liabilities Lease liabilities (2,369) (132,551) (134,920) Current liabilities Lease liabilities (3,158) (51,548) (54,706) (*) Recorded in property, plant and equipment as of December 31, 2018 (see Note 9). (**) Recorded as lease liabilities in Debt with third parties (see Note 17). The lease liabilities were discounted at the borrowing rate as at January 1, 2019. Lease liabilities Leases are shown as follows in the balance sheet as at December 31, 2019: Assets January 1, 2019 Additions/ (Disposals) Payments Interest Translation difference December 31, 2019 Right-of-use assets 208,526 49,261 - - (4,363) 253,424 (-) Accumulated depreciation (18,629) (53,507) - - 276 (71,860) 189,897 (4,246) - - (4,087) 181,564 Liabilities January 1, 2019 Additions/ (Disposals) Payments Interest accrued Interest payed Translation difference December 31, 2019 Current liabilities 54,706 29,474 (56,088) 18,307 (802) 6,440 52,037 Non-current liabilities 134,920 (1,592) - - - 9,410 142,738 189,626 27,882 (56,088) 18,307 (802) 15,850 194,775 The future lease liabilities payments are as follows: 2020 2021 2022 2023 2024 Others Total Lease liabilities payments 66,415 52,134 41,069 32,079 21,481 23,826 237,004 IFRS 16 affected primarily the accounting for the group’s operating leases. As at the reporting date, lease commitments that the group are recognized as right-of-use assets amount to 1 81,564 thousand U.S. dollars on December 31, 2019, and lease liabilities in the amount of 194,765 thousand U.S. dollars on December 3 1 , 2019. The co nsolidated statement of operation is impacted by a decrease of operating expenses and an increase of the amortization of the right-of-use assets and interest expenses on the lease liabilities. IFRIC 23 Uncertainty over Income Tax Treatment Atento reviewed the tax treatment under the terms of IFRIC 23 in all subsidiaries and as at the reporting date, the group did not identify any material impact on the financial statements. Atento implemented a process for periodically review the income tax treatments consi stent under IFRIC 23 requirements across the group.

ACCOUNTING POLICIES (Tables)

ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies Abstract
Disclosure of composition of group [text block]	% interest Name Registered address Line of business 2017 2018 2019 Holding company Atento Luxco Midco, S.à.r.l. Luxembourg Holding company 100 100 100 Atento S.A. Atento Luxco 1 S.A. Luxembourg Holding company 100 100 100 Atento Luxco Midco, S.à.r.l Atalaya Luxco 2. S.à.r.l. Luxembourg Holding company 100 100 100 Atento Luxco 1. S.A. Atalaya Luxco 3. S.à.r.l. Luxembourg Holding company 100 100 0 Atento Luxco 1. S.A. Atento Argentina. S.A Buenos Aires (Argentina) Operation of call centers 90 90 14.03 Atalaya Luxco 2. S.à.r.l. 10 10 85.97 Atento Luxco 3. S.A. (2017 and 2018)/ Atento Luxco 1. S.A. (2019) Atento Estrategias de Transformación, S.L.U. (former Global Rossolimo. S.L.U) Madrid (Spain) Holding company 100 100 100 Atento Spain Holdco. S.L.U. Atento Spain Holdco. S.L.U Madrid (Spain) Holding company 100 100 100 Atento Luxco 1. S.A. Atento Spain Holdco 6. S.L.U Madrid (Spain) Holding company 100 100 100 Atento Spain Holdco. S.L.U. Atento Spain Holdco 2. S.A.U Madrid (Spain) Holding company 100 100 100 Atento Spain Holdco 6. S.L.U. Atento Teleservicios España. S.A.U Madrid (Spain) Operation of call centers 100 100 100 Atento Spain Holdco 2. S.A.U. Atento Servicios Técnicos y Consultoría S.A.U Madrid (Spain) Execution of technological projects and services, and consultancy services 100 100 100 Atento Teleservicios España S.A.U. Atento Impulsa. S.A.U Barcelona (Spain) Management of specialized employment centers for disabled workers 100 100 100 Atento Teleservicios España S.A.U. Atento Servicios Auxiliares de Contact Center. S.A.U Madrid (Spain) Execution of technological projects and services, and consultancy services 100 100 100 Atento Teleservicios España. S.A.U. Atento B V Amsterdam (Netherlands) Holding company 100 100 100 Atento Spain Holdco 2. S.A.U. Teleatento del Perú. S.A.C Lima (Peru) Operation of call centers 83.3333 83.3333 83.3333 Atento B.V. (Class A) (Class A) (Class A) 16.6667 16.6667 16.6667 Atento Holding Chile. S.A. (Class B) (Class B) (Class B) Woknal. S.A. Montevideo (Uruguay) Operation of call centers 100 100 100 Atento B.V. Atento Colombia. S.A. Bogotá DC (Colombia) Operation of call centers 94.97871 94.97871 94.97871 Atento B.V. 0.00424 0.00424 0.00424 Atento Servicios Auxiliares de Contact Center. S.L.U. 0.00854 0.00854 0.00854 Atento Servicios Técnicos y Consultoría. S.L.U. 5.00427 5.00427 5.00427 Atento Teleservicios España. S.A.U. 0.00424 0.00424 0.00424 Teleatento del Perú SAC. Atento Holding Chile. S.A. Santiago de Chile (Chile) Holding company 99.9999 99.9999 99.9999 Atento B.V. 0.0001 0.0001 0.0001 Atento Spain Holdco 2 Atento Chile. S.A. Santiago de Chile (Chile) Operation of call centers 99.99 99.99 99.99 Atento Holding Chile. S.A. 0.01 0.01 0.01 Atento B.V. Atento Educación Limitada Santiago de Chile (Chile) Operation of call centers 99 99 99 Atento Chile. S.A. 1 1 1 Atento Holding Chile. S.A. Atento Centro de Formación Técnica Limitada Santiago de Chile (Chile) Operation of call centers 99 99 99 Atento Chile. S.A. 1 1 1 Atento Holding Chile. S.A. Atento Spain Holdco 4. S.A.U Madrid (Spain) Holding company 100 100 100 Atento Spain Holdco. S.L.U. Atento Brasil. S.A São Paulo (Brazil) Operation of call centers 99.999 99.999 99.999 Atento Spain Holdco 4. S.A.U. 0.001 0.001 0.001 Atento Spain Holdco. S.L.U. R Brasil Soluções S.A. São Paulo (Brazil) Operation of call centers 81.4885 81.4885 100 Atento Brasil. S.A. 9.25 9.25 - Flávio Luiz Rossetto 9.25 9.25 - Jorge Luiz Rossetto Atento Spain Holdco 5. S.L.U Madrid (Spain) Holding company 100 100 100 Atento Spain Holdco. S.L.U. Atento Mexico Holdco S. de R.L. de C.V. Mexico Holding company 99.966 99.966 99.966 Atento Spain Holdco 5. S.L.U. 0.004 0.004 0.004 Atento Spain Holdco. S.L.U. Atento Puerto Rico. Inc. Guaynabo (Puerto Rico) Operation of call centers 100 100 100 Atento Mexico Holdco S. de R.L. de C.V. Contact US Teleservices Inc. Houston, Texas (USA) Operation of call centers 100 100 100 Atento Mexico Holdco S. de R.L. de C.V. Atento Panamá. S.A. Panama City Operation of call centers 100 100 100 Atento Mexico Holdco S. de R.L. de C.V. Atento Atención y Servicios. S.A. de C.V. Mexico City (Mexico) Administrative, professional and consultancy services 99.998 99.998 99.998 Atento Mexico Holdco S. de R.L. de C.V. 0.002 0.002 0.002 Atento Servicios. S.A. de C.V. Atento Servicios. S.A. de C.V. Mexico City (Mexico) Sale of goods and services 99.998 99.998 99.998 Atento Mexico Holdco S. de R.L. de C.V. 0.002 0.002 0.002 Atento Atención y Servicios. S.A. de C.V. Atento Centroamérica. S.A. Guatemala (Guatemala) Holding company 99.9999 99.9999 99.9999 Atento Mexico Holdco S. de R.L. de C.V. 0.0001 0.0001 0.0001 Atento El Salvador S.A. de C.V. Atento de Guatemala. S.A. Guatemala (Guatemala) Operation of call centers 99.99999 99.99999 99.99999 Atento Centroamérica. S.A. 0.00001 0.00001 0.00001 Atento El Salvador S.A. de C.V. Atento El Salvador. S.A. de C.V. City of San Salvador (El Salvador) Operation of call centers 7.4054 7.4054 7.4054 Atento Centroamerica. S.A. 92.5946 92.5946 92.5946 Atento de Guatemala. S.A. Atento Nicaragua S.A. Nicaragua Operation of call centers 4.35 4.35 4.35 Atento Centroamerica. S.A. 95.65 95.65 95.65 Atento Mexico Holdco S. de R.L. de C.V. Atento Costa Rica S.A. Costa Rica Operation of call centers 99.999 99.999 99.999 Atento Mexico Holdco S. de R.L. de C.V. 0.0001 0.0001 0.0001 Atento Centroamerica. S.A. Interservicer - Serviços de BPO Ltda São Paulo (Brasil) Operation of call centers 50.00002 50.00002 100 Nova Interfile e Holding Ltda. Interfile Serviços de BPO Ltda. São Paulo (Brasil) Operation of call centers 50.00002 50.00002 100 Nova Interfile e Holding Ltda. Nova Interfile Holding Ltda. São Paulo (Brasil) Holding company 100 100 100 Atento Brasil. S.A.
Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]	December 31, 2018 IFRS 16 January 1, 2019 Assets Right-of-use assets (*) 5,798 184,099 189,897 Liabilities (**) Non-current liabilities Lease liabilities (2,369) (132,551) (134,920) Current liabilities Lease liabilities (3,158) (51,548) (54,706)
Explanation of significant changes in net investment in finance lease [text block]	Assets January 1, 2019 Additions/ (Disposals) Payments Interest Translation difference December 31, 2019 Right-of-use assets 208,526 49,261 - - (4,363) 253,424 (-) Accumulated depreciation (18,629) (53,507) - - 276 (71,860) 189,897 (4,246) - - (4,087) 181,564 Liabilities January 1, 2019 Additions/ (Disposals) Payments Interest accrued Interest payed Translation difference December 31, 2019 Current liabilities 54,706 29,474 (56,088) 18,307 (802) 6,440 52,037 Non-current liabilities 134,920 (1,592) - - - 9,410 142,738 189,626 27,882 (56,088) 18,307 (802) 15,850 194,775
Disclosure of maturity analysis of finance lease payments receivable [text block]	2020 2021 2022 2023 2024 Others Total Lease liabilities payments 66,415 52,134 41,069 32,079 21,481 23,826 237,004 Thousands of U.S. dollars Net carrying amount of asset 2018 (*) 2019 Furniture, tools and other tangible assets 4,815 6,512 Plant and machinery 983 495 Buildings - 174,557 Total 5,798 181,564 (*) Recorded in property, plant and equipment as of December 31, 2018 (see Note 9).

MANAGEMENT OF FINANCIAL RISK (T

MANAGEMENT OF FINANCIAL RISK (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of risk management strategy related to hedge accounting [line items]
Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]	Thousands of U.S. dollars 2018 2019 Senior Secured Notes (Note 17) 400,035 501,922 Brazilian bonds - Debentures (Note 17) 14,708 - Bank borrowings (Note 17) 39,498 23,928 Lease liabilities (Note 17) 5,527 194,765 Less: Cash and cash equivalents (Note 15) (133,526) (124,706) Net financial debt with third parties 326,242 595,909 Thousands of U.S. dollars 2018 2019 Guarantees Financial, labor-related, tax and rental transactions 125,422 152,297 Contractual obligations 257,844 198,283 Other 20 22 Total 383,286 350,602
Currency risk [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Sensitivity analysis for types of market risk [text block]	Thousands of U.S. dollars CROSS-CURRENCY 2019 FAIR VALUE 3,093 +10.0% 20,055 -10.0% (17,678) 2019 Financial assets (*) Financial liabilities (*) Sensitivity analysis Functional currency - financial asset/liability currency Functional currency (thousands) Asset currency (thousands) U.S. Dollar (thousands) Functional currency (thousands) Liability currency (thousands) U.S. Dollar (thousands) Appreciation of asset/liability currency vs functional currency Appreciation of financial assets in functional currency Statements of operations (thousands of U.S. dollar) Appreciation of financial liabilities in functional currency Statements of operations (thousands of U.S. dollar) Euro - Colombian Pesos 85 306,366 96 - - - 10% 3,300.1 93 8 - - Euro - Dirham Moroccan 867 7,834 974 - - - 10% 9.7 811 (63) - - Euro - Peruvian Nuevos Soles 315 1,176 354 - - - 10% 3.3 352 41 - - Euro - USD 1,453 1,615 1,615 - - - 10% 1.0 1,604 168 - - Chilean Pesos – USD 22,187 29 29 - - - 10% 0.0 23,865 2 - - Mexican Pesos – USD 26,205 1,371 1,371 - - - 10% 0.0 28,741 134 - - Brazilian Reais – USD - - - - - - 10% 0.2 - - - - Guatemalan Quetzal – USD - - - - - - 10% 0.1 - - - - Colombian Pesos – USD 688,974 204 204 13,664,913 4,170 4,170 10% 0.0 741,571 16 15,184,082 (464) Peruvian Nuevos Soles - USD 17,864 5,395 5,395 1,914 577 577 10% 0.3 19,885 609 2,126 (64) United States Dolar - Euro - - - - - - 10% 0.8 - - - - United States Dolar - MXN - - - - - - 10% 17.0 - - - - Chilean Pesos – Euro - - - - - - 10% 0.0 - - - - (*) Financial liabilities correspond to borrowing in currencies other than functional currencies. Financial assets correspond to cash and cash equivalents in currencies other than functional currencies.

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Dec. 31, 2019
R Brasil Solucoes S.A. [member]
Disclosure of detailed information about business combination [line items]
Disclosure of detailed information about business combinations [text block]	Analysis of the cash flow Thousands of U.S. dollars Net assets acquired (4) Allocation of intangible (a) (89) Consideration paid 1,806 Reserve for acquisition of non-controlling interest - Equity 1,899
Nova Interfile Holding [Member]
Disclosure of detailed information about business combination [line items]
Disclosure of detailed information about business combinations [text block]	Analysis of the cash flow Thousands of U.S. dollars Net assets acquired 3,971 Allocation of intangible (a) 4,132 Consideration paid 14,300 Reserve for acquisition of non-controlling interest - Equity 6,197

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about intangible assets [abstract]
Disclosure of detailed information about intangible assets [text block]	Thousands of U.S. dollars Balance at December 31, 2018 Additions Disposals Transfers Reclassifications between Intangible and PP&E Translation differences Hyperinflation Adjustments Balance at December 31, 2019 Cost Development 5,090 184 (41) (1) - (3,213) 434 2,453 Customer base 262,927 - - - - (5,202) 5,226 262,951 Software 194,966 1,065 (2,771) 507 12,623 (7,371) 2,386 201,405 Other intangible assets 69,062 - (1,410) 52 - (6,336) 279 61,647 Work in progress 1,089 - (25) (505) - (459) - 100 Total cost 533,134 1,249 (4,247) 53 12,623 (22,581) 8,325 528,556 Accumulated amortization Development (647) (154) 41 - - 251 (148) (657) Customer base (143,290) (22,570) - (234) - 2,083 (1,434) (165,445) Software (113,845) (25,025) 2,212 - - 2,425 (370) (134,603) Other intangible assets (40,159) (9,477) 83 181 - 4,705 (223) (44,890) Total accumulated amortization (297,941) (57,226) 2,336 (53) - 9,465 (2,175) (345,594) Impairment (23,991) - - - - 1,070 - (22,921) Net intangible assets 211,202 (55,977) (1,911) - 12,623 (12,046) 6,150 160,041	Thousands of U.S. dollars Balance at December 31, 2017 Additions Disposals Transfers Reclassifications between Intangible and PP&E Translation differences Hyperinflation Adjustments Balance at December 31, 2018 Cost Development 4,696 2,081 (777) - (4,193) 2,852 431 5,090 Customer base 291,898 - (411) - - (38,285) 9,725 262,927 Software 158,035 53,035 (676) 5,182 7,618 (30,591) 2,363 194,966 Other intangible assets 65,253 6,091 (1,007) (820) 2,679 (3,410) 276 69,062 Work in progress 462 927 - - 244 (544) - 1,089 Total cost 520,344 62,134 (2,871) 4,362 6,349 (69,979) 12,795 533,134 Accumulated amortization Development (691) (181) 14 - - 727 (516) (647) Customer base (133,658) (23,423) 150 - - 18,461 (4,820) (143,290) Software (93,905) (28,992) 48 - - 10,269 (1,265) (113,845) Other intangible assets (37,517) (6,085) 1,153 - - 2,998 (708) (40,159) Total accumulated amortization (265,771) (58,681) 1,365 - - 32,455 (7,309) (297,941) Impairment (24,469) (626) - - - 1,104 - (23,991) Net intangible assets 230,104 2,827 (1,506) 4,362 6,349 (36,420) 5,486 211,202

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of reconciliation of changes in goodwill [abstract]
Disclosure of reconciliation of changes in goodwill [text block]	Thousands of U.S. dollars 12/31/2017 Hyperinflation Translation differences 12/31/2018 Hyperinflation Translation differences Impairment (Note 8) 12/31/2019 Peru 30,269 - (1,200) 29,069 - 543 - 29,612 Chile 18,780 - (2,172) 16,608 - (1,091) - 15,517 Colombia 6,284 - (514) 5,770 - (48) - 5,722 Mexico 1,842 - 2 1,844 - 77 - 1,921 Brazil 79,790 - (11,672) 68,118 - (2,636) - 65,482 Argentina 16,179 25,577 (8,176) 33,580 11,415 (12,438) (30,909) 1,648 Total 153,144 25,577 (23,732) 154,989 11,415 (15,593) (30,909) 119,902

IMPAIRMENT OF ASSETS (Tables)

IMPAIRMENT OF ASSETS (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of impairment loss and reversal of impairment loss [abstract]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]	Discount rate Brazil Mexico Colombia Peru Chile Argentina December 2018 14.10% 14.07% 12.46% 9.75% 10.49% 53.04% December 2019 10.80% 12.09% 10.42% 9.49% 8.36% 70.20% Growth rate Brazil Mexico Colombia Peru Chile Argentina December 2018 3.70% 3.00% 3.30% 1.40% 2.50% 34.20% December 2019 4.81% 5.47% 6.40% 7.11% 6.41% 30.29% The recoverable amounts per country were as follow: Thousand U.S. dollars Recoverable amounts Brazil (*) Mexico Colombia Peru Chile Argentina December 2018 763,449 47,732 74,267 389,208 98,318 78,276 December 2019 789,676 137,047 232,483 308,800 304,139 5,538

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (PP&E) (Tables)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment [text block]	Thousands of U.S. dollars Balance at December 31, 2018 Reclassification to right-of-use assets Additions Disposals Transfers Reclassifications between Intangible and PP&E Translation differences Hyperinflation Adjustments Balance at December 31, 2019 Cost Buildings 12,129 - 236 (302) - - (1,302) 651 11,412 Plant and machinery 8,187 - 95 (123) (574) - (114) - 7,471 Furniture, tools and other tangible assets 294,548 (24,427) 19,687 (10,801) 21,319 4,119 (3,227) - 301,218 PP&E under construction 22,420 - 38,803 (163) (20,929) (16,742) (8,510) - 14,879 Total cost 337,284 (24,427) 58,821 (11,389) (184) (12,623) (13,153) 651 334,980 Accumulated depreciation Buildings (4,425) - (107) - - - 888 (361) (4,005) Plant and machinery (6,332) - (741) 155 - - 78 - (6,840) Furniture, tools and other tangible assets (202,587) 18,629 (29,201) 866 184 - 4,867 - (207,242) Total accumulated depreciation (213,344) 18,629 (30,049) 1,021 184 - 5,833 (361) (218,087) Property, plant and equipment 123,940 (5,798) 28,772 (10,368) - (12,623) (7,320) 290 116,893	Thousands of U.S. dollars Balance at December 31, 2017 Additions Disposals Transfers Reclassifications between Intangible and PP&E Translation differences Hyperinflation Adjustments Balance at December 31, 2018 Cost Buildings 11,443 - (1) - - (514) 1,201 12,129 Plant and machinery 8,659 55 (59) - - (468) - 8,187 Furniture, tools and other tangible assets 329,058 15,154 (18,204) 952 6,978 (39,390) - 294,548 PP&E under construction 19,008 12,542 (963) (5,314) (13,327) 10,474 - 22,420 Total cost 368,168 27,751 (19,227) (4,362) (6,349) (29,898) 1,201 337,284 Accumulated depreciation Buildings (3,878) (396) - - - 316 (467) (4,425) Plant and machinery (5,687) (1,010) - - - 365 - (6,332) Furniture, tools and other tangible assets (206,408) (35,160) 18,749 - - 20,232 - (202,587) Total accumulated depreciation (215,973) (36,566) 18,749 - - 20,913 (467) (213,344) Property, plant and equipment 152,195 (8,815) (478) (4,362) (6,349) (8,985) 734 123,940

LEASES AND SIMILAR ARRANGEMEN_2

LEASES AND SIMILAR ARRANGEMENTS (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of recognised finance lease as assets by lessee [abstract]
Disclosure of recognised finance lease as assets by lessee [text block]	2020 2021 2022 2023 2024 Others Total Lease liabilities payments 66,415 52,134 41,069 32,079 21,481 23,826 237,004 Thousands of U.S. dollars Net carrying amount of asset 2018 (*) 2019 Furniture, tools and other tangible assets 4,815 6,512 Plant and machinery 983 495 Buildings - 174,557 Total 5,798 181,564 (*) Recorded in property, plant and equipment as of December 31, 2018 (see Note 9).

OTHER FINANCIAL ASSETS (Tables)

OTHER FINANCIAL ASSETS (Tables)	12 Months Ended
	Dec. 31, 2019
Miscellaneous assets [abstract]
Details of other financial assets explanatory	Thousands of U.S. dollars 2018 2019 Other non-current receivables (*) 13,232 9,457 Non-current guarantees and deposits 51,838 45,195 Total non-current 65,070 54,652 Other current receivables 272 76 Current guarantees and deposits 619 1,018 Total current 891 1,094 Total 65,961 55,746

TRADE AND OTHER RECEIVABLES (Ta

TRADE AND OTHER RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2019
Trade and other receivables [abstract]
Disclosure of trade and other receivables breakdown [text block]	Thousands of U.S. dollars 2018 2019 Non-current trade receivables 6,430 6,321 Other non-financial assets (*) 12,718 15,803 Total non-current 19,148 22,124 Current trade receivables 279,926 334,949 Other receivables 8,439 5,953 Prepayments 18,332 12,675 Personnel 8,957 6,022 Total current 315,654 359,599 Total 334,802 381,723 (*) "Other non-financial assets" as of December 31, 2019 primarily comprise tax credits with the Brazilian social security authority (Instituto Nacional do Seguro Social), recorded in Atento Brasil S.A.
Disclosure of provision matrix [text block]	Thousands of U.S. dollars 2018 2019 Trade receivables 288,531 347,703 Allowances of trade receivables (2,175) (6,433) Trade receivables, net 286,356 341,270
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]	Thousands of U.S. dollars Less than 90 days Between 90 and 180 days Between 180 and 360 days Over 360 days Total 12/31/2018 14,704 1,026 2,691 4,330 22,751 12/31/2019 22,606 1,224 1,233 1,936 26,999
Disclosure of credit risk exposure [text block]	Thousands of U.S. dollars 2018 2019 Opening balance (6,099) (2,175) Allowance of trade receivables (1,854) (4,588) Reversal 824 277 Write off 3,031 - Translation differences 1,923 53 Total (2,175) (6,433)

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [abstract]
Details Of Derivative Financial Instruments [text block]	Thousands of U.S. dollars 2018 2019 Assets Liabilities Assets Liabilities Cross currency swaps - net investment hedges 11,313 - 5,382 (2,289) Cross currency swaps - that do not meet the criteria for hedge accounting - (682) - (167) Total 11,313 (682) 5,382 (2,456) Non-current portion 11,313 (682) 5,382 (2,289) Current portion - - - (167)
Disclosure of detailed information about hedges [text block]	2019 Cross Currency Swaps - that do not qualify for hedge accounting Bank Maturity Purchase currency Selling currency Notional (thousands) Fair value asset Fair value liability Fair value asset/(liability) Other comprehensive income Change in OCI Statements of operations - Finance cost D/(C) D/(C) D/(C) D/(C) ABC Brasil S.A. Aug-20 USD BRL 12,232 8,740 (8,907) (167) - - - 8,740 (8,907) (167) - - - Net Investment Hedges Bank Maturity Purchase currency Selling currency Notional (thousands) Fair value asset Fair value liability Fair value asset/(liability) Other comprehensive income Change in OCI Statements of operations - Finance cost D/(C) D/(C) D/(C) D/(C) D/(C) D/(C) Nomura International Aug-22 EUR USD 34,109 447 - 447 (714) 457 - Goldman Sachs Aug-22 MXN USD 1,065,060 6,696 (6,543) 153 4,014 (7,108) - Goldman Sachs Aug-22 PEN USD 194,460 2,689 (4,898) (2,209) 5,124 (2,710) - Goldman Sachs Aug-22 BRL USD 754,440 4,782 - 4,782 812 (812) - Santander Jan-20 USD EUR 20,000 - - - 1,742 - - Santander Jan-20 USD MXN 11,111 - - - (2,113) - - Goldman Sachs Jan-20 USD EUR 48,000 - - - 3,587 - - Goldman Sachs Jan-20 USD MXN 40,000 - - - (7,600) - - Nomura International Jan-20 USD MXN 23,889 - - - (4,357) - - Nomura International Jan-20 USD EUR 22,000 - - - 1,620 - - Goldman Sachs Jan-18 USD PEN 13,800 - - - 22 - - Goldman Sachs Jan-18 USD COP 7,200 - - - (80) - - BBVA Jan-18 USD PEN 55,200 - - - 71 - - BBVA Jan-18 USD COP 28,800 - - - (359) - - Morgan Stanley Aug-22 USD BRL 308,584 135 (148) (13) 99 (99) (3,545) Morgan Stanley Aug-22 USD PEN 66,000 13 (80) (67) 74 (74) (1,815) 14,762 (11,669) 3,093 1,942 (10,346) (5,360) Total 23,502 (20,576) 2,926 1,942 (10,346) (5,360) Derivative financial instrument-asset 5,382 Derivative financial instrument-liability (2,456)	2018 Interest Rate Swap Bank Maturity Notional currency Index Notional in contract currency (thousands) Fair value assets Fair value liability Other comprehensive income, net of taxes Change in OCI, net of taxes Statements of operations - Finance cost D/(C) D/(C) D/(C) D/(C) D/(C) Itau Dec-18 BRL BRL CDI 135,000 - - - - 972 - - - - 972 Cross Currency Swaps - that do not qualify for hedge accounting Bank Maturity Purchase currency Selling currency Notional (thousands) Fair value assets Fair value liability Other comprehensive income Change in OCI, net of taxes Statements of operations - Finance cost D/(C) D/(C) D/(C) D/(C) D/(C) Goldman Sachs Aug-22 BRL USD 754,440 6,020 - - - (4,302) 6,020 - - - (4,302) Cross-currency swap- Net Investment Hedges Bank Maturity Purchase currency Selling currency Notional (thousands) Fair value assets Fair value liability Other comprehensive income Change in OCI Income statement - Finance Cost D/(C) D/(C) D/(C) D/(C) D/(C) Nomura International 22-Aug EUR USD 34,109 189 - (257) 640 - Goldman Sachs 22-Aug MXN USD 1,065,060 6,025 (922) (3,094) (4,163) - Goldman Sachs 22-Aug PEN USD 194,460 - (682) 2,413 2,333 - Santander 20-Jan USD EUR 20,000 - - 1,742 - - Santander 20-Jan USD MXN 11,111 - - (2,113) - - Goldman Sachs 20-Jan USD EUR 48,000 - - 3,587 - - Goldman Sachs 20-Jan USD MXN 40,000 - - (7,600) - - Nomura International 20-Jan USD MXN 23,889 - - (4,357) - - Nomura International 20-Jan USD EUR 22,000 - - 1,620 - - Goldman Sachs 18-Jan USD PEN 13,800 - - 22 - - Goldman Sachs 18-Jan USD COP 7,200 - - (80) - - BBVA 18-Jan USD PEN 55,200 - - 71 - - BBVA 18-Jan USD COP 28,800 - - (359) - - 6,214 (1,604) (8,405) (1,190) - Total 12,234 (1,604) (8,405) (1,190) (3,330) Derivative financial instrument-asset 11,313 Derivative financial instrument-liability (682)	2017 Interest Rate Swap Bank Maturity Notional currency Index Notional in contract currency (thousands) Fair value liability Other comprehensive income, net of taxes Change in OCI, net of taxes Statements of operations - Finance cost Statements of operations - Change in fair value D/(C) D/(C) D/(C) D/(C) D/(C) Itau Dec-18 BRL BRL CDI 135,000 (1,212) - (781) 954 - (1,212) - (781) 954 - Cross Currency Swaps - that do not qualify for hedge accounting Bank Maturity Purchase currency Selling currency Notional (thousands) Fair value asset Other comprehensive income Change in OCI, net of taxes Statements of operations - Finance cost Statements of operations - Change in fair value D/(C) D/(C) D/(C) D/(C) D/(C) ABC Brasil S.A. Nov-17 USD BRL 12,232 - - - (1,863) - Goldman Sachs Aug-22 BRL USD 754,440 748 - - - (748) 748 - - (1,863) (748) Net Investment Hedges Bank Maturity Purchase currency Selling currency Notional (thousands) Fair value asset/(liability) Other comprehensive income Change in OCI Income statement - Finance Cost Income statement - Change in fair value D/(C) D/(C) D/(C) D/(C) D/(C) Nomura International 22-Aug EUR USD 34,109 (382) 382 (382) - - Goldman Sachs 22-Aug MXN USD 1,065,060 7,256 (7,256) 7,256 - - Goldman Sachs 22-Aug PEN USD 194,460 (4,758) 4,758 (4,758) - - Santander 20-Jan USD EUR 20,000 - 1,742 (2,522) - 88 Santander 20-Jan USD MXN 11,111 - (2,113) (2,411) - 21 Goldman Sachs 20-Jan USD EUR 48,000 - 3,587 (5,452) - 217 Goldman Sachs 20-Jan USD MXN 40,000 - (7,600) (8,671) - (47) Nomura International 20-Jan USD MXN 23,889 - (4,357) (5,358) - 105 Nomura International 20-Jan USD EUR 22,000 - 1,620 (2,476) - 99 Goldman Sachs 18-Jan USD PEN 13,800 84 19 (59) - 6 BBVA 18-Jan USD PEN 55,200 - 71 (229) - 23 Goldman Sachs 18-Jan USD COP 7,200 89 (88) (19) - (1) BBVA 18-Jan USD COP 28,800 - (359) (65) - 7 2,289 (9,594) (25,146) - 518 Total 1,825 (9,594) (25,927) (909) (230) Derivative financial instrument-asset 8,177 Derivative financial instrument-liability (6,352)

CASH AND CASH EQUIVALENTS (Tabl

CASH AND CASH EQUIVALENTS (Tables)	12 Months Ended
	Dec. 31, 2019
Cash and cash equivalents [abstract]
Disclosure of restricted cash and cash equivalents [text block]	Thousands of U.S. dollars 2018 2019 Deposits held at call 100,706 96,978 Short-term financial investments 32,820 27,728 Total 133,526 124,706

FINANCIAL LIABILITIES (Tables)

FINANCIAL LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of financial liabilities [abstract]
Disclosure of maturity analysis for non-derivative financial liabilities [text block]	2018 Thousands of U.S. dollars Maturity (years) 2019 2020 2021 2022 2023 More than 5 years Total Senior Secured Notes 24,500 24,500 24,500 424,500 - - 498,000 Brazilian bonds—Debentures 4,698 4,378 4,091 3,759 1,721 - 18,647 Lease liabilities 3,785 1,691 794 384 - - 6,654 Bank borrowings 36,176 3,726 474 372 - - 40,748 Trade and other payables 184,886 14,391 - - - - 199,277 Total financial liabilities 254,045 48,686 29,859 429,015 1,721 - 763,326 2019 Thousands of U.S. dollars Maturity (years) 2020 2021 2022 2023 2024 More than 5 years Total Senior Secured Notes 30,625 30,625 530,625 - - - 591,875 Lease liabilities 66,415 52,134 41,069 32,079 21,481 23,826 237,004 Bank borrowings 23,248 449 351 - - - 24,048 Trade and other payables 166,111 11,744 - - - - 177,855 Total financial liabilities 286,399 94,952 572,045 32,079 21,481 23,826 1,030,782

FINANCIAL DEBT WITH THIRD PAR_2

FINANCIAL DEBT WITH THIRD PARTIES (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Disclosure of borrowings [text block]	Thousands of U.S. dollars 2018 2019 Senior Secured Notes 390,507 490,012 Brazilian bonds—Debentures 11,163 - Bank borrowing 4,387 748 Lease liabilities 2,369 142,738 Total non-current 408,426 633,498 Senior Secured Notes 9,528 11,910 Brazilian bonds—Debentures 3,545 - Bank borrowing 35,111 23,180 Lease liabilities 3,158 52,027 Total current 51,342 87,117 TOTAL DEBT WITH THIRD PARTIES 459,768 720,615
Disclosure of detailed information about borrowings [text block]	2017 Thousands of U.S. dollars December 31, 2016 Cash flows from/(used in financing activities) New leases/ IFRS 16 Interest accrued Interest paid (*) Amortization (addition) fees Translation differences December 31, 2017 New borrowing Amortization Senior Secured Notes 303,350 400,000 (300,000) - 23,609 (23,361) (5,252) - 398,346 Brazilian bonds - Debentures 156,596 22,320 (162,591) - 15,373 (15,331) 837 3,851 21,055 Lease liabilities 3,636 - (2,816) 10,302 425 (425) - (624) 10,498 Other borrowings 71,353 52,145 (69,053) - 5,485 (5,051) - 1,513 56,392 Total 534,935 474,465 (534,460) 10,302 44,892 (44,168) (4,415) 4,740 486,291 2018 Thousands of U.S. dollars December 31, 2017 Cash flows from/(used in financing activities) New leases/ IFRS 16 Interest accrued Interest paid (*) Amortization (addition) fees Translation differences December 31, 2018 New borrowing Amortization Senior Secured Notes 398,346 - - - 24,500 (24,500) 2,245 (556) 400,035 Brazilian bonds - Debentures 21,055 - (3,543) - 1,809 (1,920) (118) (2,575) 14,708 Lease liabilities 10,498 - (4,221) - 856 (856) - (750) 5,527 Other borrowings 56,392 58,462 (73,911) - 3,491 (6,283) - 1,347 39,498 Total 486,291 58,462 (81,675) - 30,656 (33,559) 2,127 (2,534) 459,768 2019 Thousands of U.S. dollars December 31, 2018 Cash flows from/(used in financing activities) New leases/ IFRS 16 Interest accrued Interest paid (*) Amortization (addition) fees Translation differences December 31, 2019 New borrowing Amortization Senior Secured Notes 400,035 100,170 - - 29,779 (27,563) (499) - 501,922 Brazilian Debentures 14,708 - (14,513) - 441 (676) (295) 335 - Lease liabilities 5,527 - (56,088) 211,981 18,307 (812) - 15,850 194,765 Other borrowings 39,498 73,547 (86,966) - 2,728 (2,258) - (2,621) 23,928 Total 459,768 173,717 (157,567) 211,981 51,255 (31,309) (794) 13,564 720,615
Disclosure of financial instruments by type of interest rate [text block]	Tranche Interest Rate Tranche A Long-Term Interest Rate ( Taxa de Juros de Longo Prazo — TJLP ) plus 2.5% per annum Tranche B SELIC Rate plus 2.5% per annum Tranche C 4.0% per year Tranche D 6.0% per year Tranche E Long-Term Interest Rate ( Taxa de Juros de Longo Prazo — TJLP ) (Thousands of U.S. dollars) Date Tranche A Tranche B Tranche C Tranche D Tranche E Total March 27, 2014 11,100 5,480 7,672 548 - 24,800 April 16, 2014 4,714 2,357 3,300 236 - 10,607 July 16, 2014 - - - - 270 270 August 13, 2014 27,584 3,013 4,430 477 - 35,504 Subtotal 2014 43,398 10,850 15,402 1,261 270 71,181 March 26, 2015 5,753 1,438 2,042 167 - 9,400 April 17, 2015 12,022 3,006 4,266 349 - 19,643 December 21, 2015 7,250 1,807 - - 177 9,234 Subtotal 2015 25,025 6,251 6,308 516 177 38,277 October 27, 2016 - - - - 242 242 Subtotal 2016 - - - - 242 242 Total 68,423 17,101 21,710 1,777 689 109,700

TRADE AND OTHER NON TRADE PAY_2

TRADE AND OTHER NON TRADE PAYABLES (Tables)	12 Months Ended
	Dec. 31, 2019
Trade and other payables [abstract]
Disclosure of detailed information about trade and other payables explanatory	Thousands of U.S. dollars 2018 2019 Other payables 13,744 10,261 Suppliers 647 1,483 Total non-current non-trade payables 14,391 11,744 Suppliers 74,616 71,311 Advances 2,296 365 Total current trade payables 76,912 71,676 Suppliers of fixed assets 26,003 21,276 Personnel 67,644 67,208 Other payables 13,526 4,806 Advances from customers 789 1,145 Total current other non-trade payables 107,962 94,435 Total current 184,874 166,111 Total 199,265 177,855

EQUITY (Tables)

EQUITY (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of number and weighted average exercise prices of other equity instruments [text block]	The 2016 Plan Time RSU Outstanding December 31, 2017 1,148,625 Forfeited (*) (39,287) Outstanding December 31, 2018 1,109,338 Vested (1,109,338) Outstanding December 31, 2019 - The 2017 Plan Time RSU Outstanding December 31, 2017 861,863 Forfeited (*) (46,170) Outstanding December 31, 2018 815,693 Transfer - Forfeited (*) (137,136) Vested (235,067) Outstanding December 31, 2019 443,490 The 2018 Plan Time RSU Granted July 2, 2018 1,065,220 Forfeited (*) (5,000) Outstanding December 31, 2018 1,060,220 Transfer - Forfeited (*) (312,641) Vested (100,364) Outstanding December 31, 2019 647,215 The 2019 Plan – Board and Extraordinary Time RSU Granted March 1, 2019 813,842 Forfeited (*) - Outstanding December 31, 2019 813,842 The 2019 Plan – 5 Years Time RSU Granted March 1, 2019 238,663 Forfeited (*) - Outstanding December 31, 2019 238,663 The 2019 Plan Time RSU Granted June 3, 2019 2,560,666 Additional grant 633,212 Forfeited (*) (571,035) Outstanding December 31, 2019 2,622,843 (*) RSUs are forfeited during the year due to employees failing to satisfy the service conditions. The 2016 Plan Time RSU Country Balance December 31, 2017 Forfeited Balance December 31, 2018 Vested Balance December 31, 2019 Argentina 16,523 14,592 31,115 (31,115) - Brazil 201,049 (23,348) 177,701 (177,701) - Chile 61,525 (3,392) 58,133 (58,133) - Colombia 10,940 - 10,940 (10,940) - Spain 101,490 54,063 155,553 (155,553) - Guatemala 798 - 798 (798) - Mexico 107,495 (70,732) 36,763 (36,763) - Peru 5,286 3,392 8,678 (8,678) - United States 643,519 (13,862) 629,657 (629,657) - Total 1,148,625 (39,287) 1,109,338 (1,109,338) - The 2017 Plan Time RSU Country Balance December 31, 2017 Forfeited Balance December 31, 2018 Forfeited Balance December 31, 2019 Brazil 117,667 (46,170) 71,497 - 71,497 Chile 66,028 - 66,028 - 66,028 Spain 69,398 - 69,398 43,915 113,313 United States 608,770 - 608,770 (416,118) 192,652 Total 861,863 (46,170) 815,693 (372,203) 443,490 The 2018 Plan Time RSU Country Balance December 31, 2017 Granted Balance December 31, 2018 Transfer Forfeited Vested Balance December 31, 2019 Argentina - 27,244 27,244 - - - 27,244 Brazil - 282,743 282,743 (3,680) (58,962) - 220,101 Chile - 70,009 70,009 - (4,195) - 65,814 Colombia - 21,049 21,049 - - - 21,049 Spain - 105,168 105,168 68,591 (48,864) - 124,895 Mexico - 60,736 60,736 - (5,024) - 55,712 Peru - 20,306 20,306 - - - 20,306 United States - 472,965 472,965 (64,911) (195,595) (100,364) 112,095 Total - 1,060,220 1,060,220 - (312,640) (100,364) 647,216 The 2019 Plan – Board and Extraordinary Time RSU Country Balance December 31, 2018 Granted Balance December 31, 2019 United States - 813,842 813,842 Total - 813,842 813,842 The 2019 Plan – 5 Year Time RSU Country Balance December 31, 2018 Granted Balance December 31, 2019 United States - 238,663 238,663 Total - 238,663 238,663 The 2019 Plan Time RSU Country Balance December 31, 2018 Granted Additional Grant Forfeited Balance December 31, 2019 Argentina - 108,352 - - 108,352 Brazil - 911,418 400,000 (174,050) 1,137,368 Chile - 147,021 - (9,825) 137,196 Colombia - 53,972 - - 53,972 Spain - 456,163 133,212 (112,838) 476,537 Guatemala - - 100,000 - 100,000 Mexico - 219,963 - (5,471) 214,492 Peru - 61,175 - - 61,175 United States - 602,602 - (268,851) 333,751 Total - 2,560,666 633,212 (571,035) 2,622,843
Market approach [member] | The 2016 Grant [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of number and weighted average exercise prices of other equity instruments [text block]	Time RSU Comments Variable Stock price (USD) 9.07 Stock price of Atento S.A. in USD at grant date July 1, 2016 Strike price (USD) 0.01 For valuation purposes set to 0.01 Time (years) 2.5 Time to vest as per the contract Risk free rate 0.86% USD risk free rate obtained from Bloomberg Expected volatility 24.40% Assumption is made to base volatility on the average volatility of main competitors because Atento S.A. itself is listed in October 2014 Dividend yield 0.01% Assumption is made here that no dividends will be paid out as this is not in the line of expectations Value RSU in USD 9.06
Market approach [member] | The 2017 Grant [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of number and weighted average exercise prices of other equity instruments [text block]	Time RSU Comments Variable Stock price (USD) 11 Stock price of Atento S.A. in USD at grant date July 3, 2017 Strike price (USD) 0.01 For valuation purposes set to 0.01 Time (years) 2.5 Time to vest as per the contract Risk free rate 1.51% USD risk free rate obtained from Bloomberg Expected volatility 24.83% Assumption is made to base volatility on the average volatility of main competitors because Atento S.A. itself is listed in October 2014 Dividend yield 0.01% Assumption is made here that no dividends will be paid out as this is not in the line of expectations Value RSU in USD 10.99
Market approach [member] | The 2018 Grant [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of number and weighted average exercise prices of other equity instruments [text block]	Time RSU Comments Variable Stock price (USD) 7 Stock price of Atento S.A. in USD at grant date July 2, 2018 Strike price (USD) 0.01 For valuation purposes set to 0.01 Time (years) 2.5 Time to vest as per the contract Risk free rate 2.60% USD risk free rate obtained from Bloomberg Expected volatility 23.05% Assumption is made to base volatility on the average volatility of main competitors because Atento S.A. itself is listed in October 2014 Dividend yield 0.01% Assumption is made here that no dividends will be paid out as this is not in the line of expectations Value RSU in USD 6.99
Market approach [member] | The 2019 Grant Board and Extraordinary [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of number and weighted average exercise prices of other equity instruments [text block]	Time RSU Comments Variable Stock price (USD) 3.96 Stock price of Atento S.A. in USD at grant date March 1, 2019 Strike price (USD) 0.01 For valuation purposes set to 0.01 Time (years) 0.25 Time to vest as per the contract
Market approach [member] | The 2019 Grant 5 years [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of number and weighted average exercise prices of other equity instruments [text block]	Time RSU Comments Variable Stock price (USD) 3.96 Stock price of Atento S.A. in USD at grant date March 1, 2019 Strike price (USD) 0.01 For valuation purposes set to 0.01 Time (years) 5 Time to vest as per the contract
Market approach [member] | The 2019 Grant [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of number and weighted average exercise prices of other equity instruments [text block]	Time RSU Comments Variable Stock price (USD) 2.66 Stock price of Atento S.A. in USD at grant date June 3, 2019 Strike price (USD) 0.01 For valuation purposes set to 0.01 Time (years) 2.5 Time to vest as per the contract Risk free rate 1.77% USD risk free rate obtained from Bloomberg Expected volatility 26.74% Assumption is made to base volatility on the average volatility of main competitors because Atento S.A. itself is listed in October 2014 Dividend yield 0.01% Assumption is made here that no dividends will be paid out as this is not in the line of expectations Value RSU in USD 2.65

EQUITY - GRANTS (Tables)

EQUITY - GRANTS (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of number and weighted average exercise prices of other equity instruments [text block]	The 2016 Plan Time RSU Outstanding December 31, 2017 1,148,625 Forfeited (*) (39,287) Outstanding December 31, 2018 1,109,338 Vested (1,109,338) Outstanding December 31, 2019 - The 2017 Plan Time RSU Outstanding December 31, 2017 861,863 Forfeited (*) (46,170) Outstanding December 31, 2018 815,693 Transfer - Forfeited (*) (137,136) Vested (235,067) Outstanding December 31, 2019 443,490 The 2018 Plan Time RSU Granted July 2, 2018 1,065,220 Forfeited (*) (5,000) Outstanding December 31, 2018 1,060,220 Transfer - Forfeited (*) (312,641) Vested (100,364) Outstanding December 31, 2019 647,215 The 2019 Plan – Board and Extraordinary Time RSU Granted March 1, 2019 813,842 Forfeited (*) - Outstanding December 31, 2019 813,842 The 2019 Plan – 5 Years Time RSU Granted March 1, 2019 238,663 Forfeited (*) - Outstanding December 31, 2019 238,663 The 2019 Plan Time RSU Granted June 3, 2019 2,560,666 Additional grant 633,212 Forfeited (*) (571,035) Outstanding December 31, 2019 2,622,843 (*) RSUs are forfeited during the year due to employees failing to satisfy the service conditions. The 2016 Plan Time RSU Country Balance December 31, 2017 Forfeited Balance December 31, 2018 Vested Balance December 31, 2019 Argentina 16,523 14,592 31,115 (31,115) - Brazil 201,049 (23,348) 177,701 (177,701) - Chile 61,525 (3,392) 58,133 (58,133) - Colombia 10,940 - 10,940 (10,940) - Spain 101,490 54,063 155,553 (155,553) - Guatemala 798 - 798 (798) - Mexico 107,495 (70,732) 36,763 (36,763) - Peru 5,286 3,392 8,678 (8,678) - United States 643,519 (13,862) 629,657 (629,657) - Total 1,148,625 (39,287) 1,109,338 (1,109,338) - The 2017 Plan Time RSU Country Balance December 31, 2017 Forfeited Balance December 31, 2018 Forfeited Balance December 31, 2019 Brazil 117,667 (46,170) 71,497 - 71,497 Chile 66,028 - 66,028 - 66,028 Spain 69,398 - 69,398 43,915 113,313 United States 608,770 - 608,770 (416,118) 192,652 Total 861,863 (46,170) 815,693 (372,203) 443,490 The 2018 Plan Time RSU Country Balance December 31, 2017 Granted Balance December 31, 2018 Transfer Forfeited Vested Balance December 31, 2019 Argentina - 27,244 27,244 - - - 27,244 Brazil - 282,743 282,743 (3,680) (58,962) - 220,101 Chile - 70,009 70,009 - (4,195) - 65,814 Colombia - 21,049 21,049 - - - 21,049 Spain - 105,168 105,168 68,591 (48,864) - 124,895 Mexico - 60,736 60,736 - (5,024) - 55,712 Peru - 20,306 20,306 - - - 20,306 United States - 472,965 472,965 (64,911) (195,595) (100,364) 112,095 Total - 1,060,220 1,060,220 - (312,640) (100,364) 647,216 The 2019 Plan – Board and Extraordinary Time RSU Country Balance December 31, 2018 Granted Balance December 31, 2019 United States - 813,842 813,842 Total - 813,842 813,842 The 2019 Plan – 5 Year Time RSU Country Balance December 31, 2018 Granted Balance December 31, 2019 United States - 238,663 238,663 Total - 238,663 238,663 The 2019 Plan Time RSU Country Balance December 31, 2018 Granted Additional Grant Forfeited Balance December 31, 2019 Argentina - 108,352 - - 108,352 Brazil - 911,418 400,000 (174,050) 1,137,368 Chile - 147,021 - (9,825) 137,196 Colombia - 53,972 - - 53,972 Spain - 456,163 133,212 (112,838) 476,537 Guatemala - - 100,000 - 100,000 Mexico - 219,963 - (5,471) 214,492 Peru - 61,175 - - 61,175 United States - 602,602 - (268,851) 333,751 Total - 2,560,666 633,212 (571,035) 2,622,843

TAX MATTERS (Tables)

TAX MATTERS (Tables)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Major components of tax expense (income) [abstract]
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]	Thousands of U.S. dollars For the years ended December 31, 2017 2018 2019 (Loss)/profit before income tax (1,035) 33,900 (44,475) Income tax applying the statutory tax rate 310 (12,899) 11,726 Permanent differences (12,635) (5,052) (78) Adjustments due to international tax rates (1,320) 2,240 (4,718) Tax credits 1,112 2,297 (4,705) DTA write off - - (38,639) Other adjustments - - 196 Total income tax expense (12,533) (13,414) (36,218)
Disclosure of components of Income tax explanatory	Thousands of U.S. dollars For the years ended December 31, 2017 2018 2019 Current tax expense (20,175) (23,165) (20,438) Deferred tax 7,642 9,751 (15,780) Total income tax expense (12,533) (13,414) (36,218)
Disclosure of deferred taxes [text block]	Thousands of U.S. dollars 2018 2019 Deferred tax assets Tax loss carryforwards 23,414 32,743 Tax credits 3,935 4,575 Deferred tax assets from temporary differences Litigations provisions 23,709 10,903 Financial costs 41,504 7,942 Fixed Assets 6,312 6,371 Others 26,289 37,097 Total deferred tax assets 125,163 99,631 Deferred tax liabilities Intangible assets – PPA (26,376) (19,040) Others (3,845) (1,338) Total deferred tax liabilities (30,221) (20,378) Thousands of U.S. dollars Balance at 12/31/2018 Income Statement Translation differences Balance at 12/31/2019 Increases Decreases DEFERRED TAX ASSETS 125,163 43,128 (69,768) 1,108 99,631 Unused tax losses (*) 23,414 25,955 (20,967) 4,341 32,743 Unused tax credits 3,935 6,002 (3,833) (1,529) 4,575 Deferred tax assets (temporary differences ) (**) 97,814 11,171 (44,968) (1,704) 62,313 DEFERRED TAX LIABILITIES (30,221) (1,561) 3,563 7,841 (20,378) Deferred tax liabilities ( temporary differences) (30,221) (1,561) 3,563 7,841 (20,378) (*) Tax credits for loss carryforwards. (**) The decrease is mainly due to DTA write off.	Thousands of U.S. dollars Balance at 12/31/2017 Income Statement Translation differences Balance at 12/31/2018 Increases Decreases DEFERRED TAX ASSETS 131,326 19,324 (14,537) - (10,950) 125,163 Unused tax losses (*) 29,663 2,246 (1,557) (6,938) 23,414 Unused tax credits 5,381 310 (72) (1,684) 3,935 Deferred tax assets (temporary differences ) 96,282 16,768 (12,908) (2,328) 97,814 DEFERRED TAX LIABILITIES (43,942) (569) 6,794 7,496 (30,221) Deferred tax liabilities ( temporary differences) (43,942) (569) 6,794 7,496 (30,221) (*) Tax credits for loss carryforwards.
Disclosure of deferred tax expense arising from write-down or reversal of write-down of deferred tax asset	Thousands of U.S. dollars 2018 2019 2020 2021 2022 2023 2024 Subsequent years Total Tax losses 12,804 9,365 1,245 - - - - 23,414 Deductible temporary differences 14,390 15,801 18,152 24,736 24,736 - - 97,815 Tax credits for deductions 1,220 842 581 401 276 191 426 3,935 Total deferred tax assets 28,414 26,008 19,978 25,137 25,012 191 426 125,164 Total deferred tax liabilities (236) 2,684 4,696 6,082 7,038 7,697 2,260 30,221 Thousands of U.S. dollars 2019 2020 2021 2022 2023 2024 2025 Subsequent years Total Tax losses 5,414 4,330 4,555 1,134 1,380 543 1,672 19,028 Deductible temporary differences 20,790 12,023 11,765 10,540 10,321 5,058 5,171 75,667 Tax credits for deductions 3,056 1,520 - - - - - 4,575 Deferred tax assets from temp.differ- IFRS 360 360 Total deferred tax assets 35,019 16,936 15,486 10,737 10,764 4,806 5,883 99,631 Total deferred tax liabilities 3,058 194 29 29 29 17,037 - 20,378
Disclosure of tax receivables and payables [text block]	Thousands of U.S. dollars As of December 31, Receivables 2018 2019 Non-current Indirect taxes 6,061 5,650 Current Indirect taxes 11,956 17,819 Other taxes 8,019 6,845 19,975 24,664 Income tax 26,421 28,709 Total 52,457 59,023 Thousands of U.S. dollars As of December 31, Payables 2018 2019 Non-current Social security 3,145 2,754 Current Indirect taxes 28,188 35,370 Other taxes 50,323 58,395 78,511 93,765 Income tax 10,615 12,671 Total 92,271 109,190

PROVISIONS AND CONTINGENCIES (T

PROVISIONS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of contingent liabilities [abstract]
Disclosure of provisions [text block]	Thousands of U.S. dollars 12/31/2018 Additions Payments Reversal Transfers Translation differences 12/31/2019 Non-current Provisions for liabilities 24,537 21,769 (12,745) (8,500) - (766) 24,295 Provisions for taxes 16,871 3,275 (386) (9,830) - (536) 9,394 Provisions for dismantling 8,430 1,464 - - - (295) 9,599 Other provisions 1,336 4,658 (27) (226) (296) (407) 5,038 Total non-current 51,174 31,166 (13,158) (18,556) (296) (2,004) 48,326 Current Provisions for liabilities 9,020 16,249 (12,728) (56) 1 (953) 11,533 Provisions for taxes 2,455 9 (474) (8) - 20 2,002 Provisions for dismantling 60 27 - (59) 296 (10) 314 Other provisions 7,515 4,878 (6,925) - (1) (545) 4,922 Total current 19,050 21,163 (20,127) (123) 296 (1,488) 18,771	Thousands of U.S. dollars 12/31/2017 Additions Payments Reversal Transfers Translation differences 12/31/2018 Non-current Provisions for liabilities 30,810 22,074 (7,665) (16,135) (81) (4,466) 24,537 Provisions for taxes 19,833 6,185 (243) (6,354) 82 (2,632) 16,871 Provisions for dismantling 9,249 994 (1) (174) (383) (1,255) 8,430 Other provisions 1,294 371 (151) (1,044) (1) 867 1,336 Total non-current 61,186 29,624 (8,060) (23,707) (383) (7,486) 51,174 Current Provisions for liabilities 10,543 4,015 (2,139) (479) - (2,920) 9,020 Provisions for taxes 5,641 - - (2,959) - (227) 2,455 Provisions for dismantling - 19 - (312) 383 (30) 60 Other provisions 2,884 6,925 (65) (2,002) - (227) 7,515 Total current 19,068 10,959 (2,204) (5,752) 383 (3,404) 19,050

REVENUE AND EXPENSES (Tables)

REVENUE AND EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of products and services [line items]
Disclosure of revenue [text block]	Thousands of U.S. dollars 2017 2018 2019 Revenue Services rendered 1,921,311 1,818,180 1,707,286 Total 1,921,311 1,818,180 1,707,286
Disclosure of other operating income [text block]	Thousands of U.S. dollars 2017 2018 2019 Other operating income Other operating income (a) 5,755 15,686 2,612 Grants 860 1,000 1,165 Income from indemnities and other non-recurring income 939 42 601 Gain on disposal of data center - 2,265 - Gains on disposal of non-current assets 8,883 384 161 Total 16,437 19,377 4,539	Thousands of U.S. dollars 2017 2018 2019 Other operating income Other operating income (a) 5,755 15,686 2,612 Grants 860 1,000 1,165 Income from indemnities and other non-recurring income 939 42 601 Gain on disposal of data center - 2,265 - Gains on disposal of non-current assets 8,883 384 161 Total 16,437 19,377 4,539
Disclosure of employee benefits [text block]	Thousands of U.S. dollars 2017 2018 2019 Employee benefit expenses Salaries and wages 1,076,810 1,024,094 946,752 Social security 131,524 130,161 120,353 Supplementary pension contributions 2,861 2,840 2,972 Termination benefits 33,744 26,510 36,065 Other welfare costs 184,137 181,576 194,889 Total 1,429,076 1,365,181 1,301,031	Thousands of U.S. dollars 2017 2018 2019 Employee benefit expenses Salaries and wages 1,076,810 1,024,094 946,752 Social security 131,524 130,161 120,353 Supplementary pension contributions 2,861 2,840 2,972 Termination benefits 33,744 26,510 36,065 Other welfare costs 184,137 181,576 194,889 Total 1,429,076 1,365,181 1,301,031
Disclosure of depreciation and amortisation expense [text block]	Thousands of U.S. dollars 2017 2018 2019 Depreciation and amortization Intangible assets (Note 6) 55,195 58,679 57,226 Property, plant and equipment (Note 9) 49,226 36,566 30,049 Right-of-use assets - - 53,507 Total 104,421 95,245 140,782	Thousands of U.S. dollars 2017 2018 2019 Depreciation and amortization Intangible assets (Note 6) 55,195 58,679 57,226 Property, plant and equipment (Note 9) 49,226 36,566 30,049 Right-of-use assets - - 53,507 Total 104,421 95,245 140,782
Disclosure of other operating expense [text block]	Thousands of U.S. dollars 2017 2018 2019 Other operating expenses Services provided by third parties 202,146 202,543 156,868 Losses on disposal of fixed assets 12,989 817 352 Taxes other than income tax 13,580 10,038 9,494 Other management expenses 7,933 2,560 64 Total 236,648 215,958 166,778
Disclosure of finance income (cost) [text block]	Thousands of U.S. dollars 2017 2018 2019 Finance income Interest from third parties and hyperinflationary adjustment in Argentina (a) 7,858 18,843 20,045 Total finance income 7,858 18,843 20,045 Finance costs Interest accrued to third parties (71,404) (43,351) (65,680) Discounts to the present value of provisions and other liabilities (6,741) (2,261) (2,405) Total finance costs (b) (78,145) (45,612) (68,085)	Thousands of U.S. dollars 2017 2018 2019 Finance income Interest from third parties and hyperinflationary adjustment in Argentina (a) 7,858 18,843 20,045 Total finance income 7,858 18,843 20,045 Finance costs Interest accrued to third parties (71,404) (43,351) (65,680) Discounts to the present value of provisions and other liabilities (6,741) (2,261) (2,405) Total finance costs (b) (78,145) (45,612) (68,085)
Disclosure of effect of changes in foreign exchange rates [text block]	Thousands of U.S. dollars 2017 Gains Losses Net Fair value of financial instruments 230 - 230 Fair value of financial instruments 230 - 230 Foreign exchange gains/(losses) Loans and receivables 38,220 (57,187) (18,967) Other financial transactions 16,407 (14,405) 2,002 Current transactions 8,969 (15,431) (6,462) Total 63,596 (87,023) (23,427) Thousands of U.S. dollars 2018 Gains Losses Net Foreign exchange gains/(losses) Loans and receivables 2,928 (433) 2,495 Other financial transactions 19,432 (29,786) (10,354) Current transactions 43,845 (64,822) (20,977) Total 66,205 (95,041) (28,836) Thousands of U.S. dollars 2019 Gains Losses Net Foreign exchange gains/(losses) Loans and receivables 1,822 261 2,083 Other financial transactions 15,634 (278) 15,356 Current transactions 194,611 (221,130) (26,519) Total 212,067 (221,147) (9,080)	Thousands of U.S. dollars 2017 Gains Losses Net Fair value of financial instruments 230 - 230 Fair value of financial instruments 230 - 230 Foreign exchange gains/(losses) Loans and receivables 38,220 (57,187) (18,967) Other financial transactions 16,407 (14,405) 2,002 Current transactions 8,969 (15,431) (6,462) Total 63,596 (87,023) (23,427) Thousands of U.S. dollars 2018 Gains Losses Net Foreign exchange gains/(losses) Loans and receivables 2,928 (433) 2,495 Other financial transactions 19,432 (29,786) (10,354) Current transactions 43,845 (64,822) (20,977) Total 66,205 (95,041) (28,836) Thousands of U.S. dollars 2019 Gains Losses Net Foreign exchange gains/(losses) Loans and receivables 1,822 261 2,083 Other financial transactions 15,634 (278) 15,356 Current transactions 194,611 (221,130) (26,519) Total 212,067 (221,147) (9,080)
Third parties [member]
Disclosure of products and services [line items]
Disclosure of other operating expense [text block]	Thousands of U.S. dollars 2017 2018 2019 Services provided by third parties Leases (*) 66,923 67,902 18,029 Installation and maintenance 22,799 24,290 25,586 Lawyers and law firms 6,887 7,743 4,734 Tax advisory services 467 179 218 Consultants 8,578 8,372 17,805 Audits and other related services 2,677 1,576 1,628 Studies and work performed 7 65 62 Other external professional services 45,955 43,404 44,070 Publicity, advertising and public relations 5,458 5,332 6,677 Insurance premiums 636 548 547 Travel expenses 6,288 6,979 6,021 Utilities 27,392 27,142 25,790 Banking and similar services 1,391 1,771 2,307 Other 6,688 7,240 3,394 TOTAL 202,146 202,543 156,868
Supplies [Member]
Disclosure of products and services [line items]
Disclosure of expenses [text block]	Thousands of U.S. dollars 2017 2018 2019 Supplies Subcontracted services 26,885 10,630 16,044 Leases 11,889 13,856 15,097 Purchases of materials 628 2,919 3,061 Communications 25,003 19,460 13,718 Expenses with labor unions 1,156 1,051 1,951 Other 9,338 22,900 16,556 Total 74,899 70,816 66,427

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of operating segments [abstract]
Disclosure of geographical areas [text block]	For the year ended December 31, 2019 Thousands of U.S. dollars EMEA Americas Brazil Other and eliminations Total Group Sales to other companies 98,545 387,272 598,297 - 1,084,114 Sales to Telefónica Group 134,241 245,909 226,989 - 607,139 Sales to other group companies 22 26,933 2,022 (12,944) 16,033 Other operating income and expense (215,821) (629,380) (730,427) 21,769 (1,553,859) EBITDA 16,987 30,734 96,881 8,825 153,427 Depreciation and amortization (15,791) (48,951) (75,769) (271) (140,782) Operating profit/(loss) 1,196 (18,217) 21,112 8,554 12,645 Net finance expense (1,414) (5,612) (46,504) (3,590) (57,120) Income tax (21,960) (2,048) 7,392 (19,602) (36,218) Loss for the year (22,178) (25,877) (18,000) (14,638) (80,693) EBITDA 16,987 30,734 96,881 8,825 153,427 Shared services expenses 4,832 8,822 14,856 (28,510) - Adjusted EBITDA (unaudited) 21,819 39,556 111,737 (19,685) 153,427 Capital expenditure 3,312 22,370 40,570 - 66,252 Intangible, Goodwill and PP&E 48,712 186,111 342,954 623 578,400 Allocated assets 388,416 557,822 711,563 (353,190) 1,304,611 Allocated liabilities 139,834 294,227 577,009 86,521 1,097,591	For the year ended December 31, 2018 Thousands of U.S. dollars EMEA Americas Brazil Other and eliminations Total Group Sales to other companies 93,173 388,889 609,307 - 1,091,369 Sales to Telefónica Group 147,686 293,945 266,596 - 708,227 Sales to other group companies - 25,910 1,756 (9,082) 18,584 Other operating income and expense (228,591) (652,531) (794,148) 41,840 (1,633,430) EBITDA 12,268 56,213 83,511 32,758 184,750 Depreciation and amortization (9,733) (34,683) (50,376) (453) (95,245) Operating profit/(loss) 2,535 21,530 33,135 32,305 89,505 Net finance expense (1,620) (5,536) (30,309) (18,140) (55,605) Income tax (893) (2,054) (1,422) (9,045) (13,414) Profit for the year 22 13,940 1,404 5,120 20,486 EBITDA 12,268 56,213 83,511 32,758 184,750 Shared services expenses 7,232 17,287 15,888 (40,407) - Adjusted EBITDA (unaudited) 19,500 73,500 99,399 (7,649) 184,750 Capital expenditure 6,192 41,466 42,226 1 89,885 Intangible, Goodwill and PP&E 42,766 195,369 251,520 476 490,131 Allocated assets 394,325 557,695 595,807 (334,474) 1,213,353 Allocated liabilities 122,784 254,150 437,200 59,126 873,260	For the year ended December 31, 2017 Thousands of U.S. dollars EMEA Americas Brazil Other and eliminations Total Group Sales to other companies 80,020 435,195 652,696 - 1,167,911 Sales to Telefónica Group 143,424 317,849 292,110 (1) 753,382 Sales to other group companies 1 4,997 - (4,980) 18 Other operating income and expense (215,860) (688,949) (832,377) 12,745 (1,724,441) EBITDA 7,585 69,092 112,429 7,764 196,870 Depreciation and amortization (9,340) (37,640) (56,908) (533) (104,421) Operating profit/(loss) (1,755) 31,452 55,521 7,231 92,449 Net finance expense (16,834) (13,206) (33,038) (30,406) (93,484) Income tax 5,031 (9,667) (8,822) 925 (12,533) Profit/(loss) for the year (13,558) 8,579 13,661 (22,250) (13,568) EBITDA 7,585 69,092 112,429 7,764 196,870 Restructuring costs 3,831 8,473 4,011 464 16,779 Other 115 4,208 119 2,875 7,317 Shared services expenses 3,259 1,734 8,155 (13,148) - Adjusted EBITDA (unaudited) 14,790 83,507 124,714 (2,045) 220,966 Capital expenditure 3,948 24,503 38,825 259 67,535 Intangible, Goodwill and PP&E 49,101 178,485 306,672 1,185 535,443 Allocated assets 401,332 603,770 677,149 (351,946) 1,330,305 Allocated liabilities 126,575 280,575 499,670 45,646 952,466
Disclosure of major customers [text block]	For the years ended December 31, 2017 2018 2019 Country Spain 223,445 240,859 232,697 Other and eliminations (*) (1) - 112 EMEA 223,444 240,859 232,809 Argentina 142,473 134,557 98,237 Chile 97,196 112,679 99,881 Colombia 75,373 71,219 72,609 El Salvador 12,527 14,260 16,933 United States 48,341 42,318 43,640 Guatemala 16,732 16,195 11,620 Mexico 178,537 177,595 179,835 Peru 151,681 136,266 116,202 Puerto Rico 10,156 9,439 12,278 Uruguay 3,184 2,866 2,314 Panama 4,466 4,095 3,683 Nicaragua 5,053 4,360 3,864 Costa Rica 7,325 7,431 7,493 Other and eliminations (*) 4,997 (24,536) (8,475) Americas 758,041 708,744 660,114 Brazil 944,806 875,903 825,286 Other and eliminations (*) - 1,758 2,022 Brazil 944,806 877,661 827,308 Other and eliminations (*) (4,980) (9,084) (12,945) Total revenue 1,921,311 1,818,180 1,707,286 (*) Includes holding company level revenues and consolidation adjustments.

EARNINGS_(LOSS) PER SHARE (Tabl

EARNINGS/(LOSS) PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings per share [abstract]
Earnings per share [text block]	For the years ended December 31, 2017 2018 2019 Result attributable to equity owners of the Company Atento's profit/(loss) attributable to equity owners of the parent from continuing operations (in thousands of U.S. dollars) (16,790) 18,540 (81,306) Weigthed average number of ordinary shares 73,909,056 73,841,447 72,622,844 Basic earnings/(loss) per share from continuing operations (in U.S. dollars) (0.23) 0.25 (1.12) For the years ended December 31, 2017 2018 2019 Result attributable to equity owners of the Company Atento’s profit/(loss) attributable to equity owners of the parent from continuing operations (in thousands of U.S. dollars) (1) (16,790) 18,540 (81,306) Potential increase in number of ordinary shares outstanding in respect of share-based plan - 936,616 - Adjusted weighted average number of ordinary shares 73,909,056 74,778,063 72,622,844 Diluted earnings/(loss) per share from continuing operations (in U.S. dollars) (0.23) 0.25 (1.12)

COMMITMENTS (Tables)

COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of commitments [abstract]
Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]	Thousands of U.S. dollars 2018 2019 Senior Secured Notes (Note 17) 400,035 501,922 Brazilian bonds - Debentures (Note 17) 14,708 - Bank borrowings (Note 17) 39,498 23,928 Lease liabilities (Note 17) 5,527 194,765 Less: Cash and cash equivalents (Note 15) (133,526) (124,706) Net financial debt with third parties 326,242 595,909 Thousands of U.S. dollars 2018 2019 Guarantees Financial, labor-related, tax and rental transactions 125,422 152,297 Contractual obligations 257,844 198,283 Other 20 22 Total 383,286 350,602

RELATED PARTIES (Tables)

RELATED PARTIES (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of transactions between related parties [abstract]
Disclosure of transactions between related parties [text block]	Thousands of U.S. dollars 2017 2018 2019 Salaries and variable remuneration 4,374 10,703 11,104 Salaries 3,303 9,524 5,828 Share-based compensation - - 4,173 Variable remuneration 1,071 1,179 1,103 Payment in kind 858 1,116 793 Medical insurance 138 206 177 Life insurance premiums 28 44 86 Other 692 866 530 Total 5,232 11,819 11,897

BASIS OF PRESENTATION OF THE _2

BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS - BUSINESS COMBINATIONS (Details)	Dec. 31, 2019
R Brasil Solucoes S.A. [member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired	18.51%

ACCOUNTING POLICIES - INTANGIBL

ACCOUNTING POLICIES - INTANGIBLES (Details)	12 Months Ended
	Dec. 31, 2019
Computer software [member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful Life Measured As Period Of Time Intangible Assets Other Than Goodwill	3 years
Computer software [member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful Life Measured As Period Of Time Intangible Assets Other Than Goodwill	10 years
Other intangible assets [member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful Life Measured As Period Of Time Intangible Assets Other Than Goodwill	4 years
Other intangible assets [member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful Life Measured As Period Of Time Intangible Assets Other Than Goodwill	10 years

ACCOUNTING POLICIES - PPE (Deta

ACCOUNTING POLICIES - PPE (Details)	12 Months Ended
	Dec. 31, 2019
Buildings [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful Life Measured As Period Of Time Property Plant And Equipment	5 years
Buildings [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful Life Measured As Period Of Time Property Plant And Equipment	40 years
Plant and machinery [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful Life Measured As Period Of Time Property Plant And Equipment	3 years
Plant and machinery [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful Life Measured As Period Of Time Property Plant And Equipment	6 years
Fixtures and fittings [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful Life Measured As Period Of Time Property Plant And Equipment	1 year
Fixtures and fittings [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful Life Measured As Period Of Time Property Plant And Equipment	10 years
Other property, plant and equipment [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful Life Measured As Period Of Time Property Plant And Equipment	5 years
Other property, plant and equipment [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful Life Measured As Period Of Time Property Plant And Equipment	8 years

ACCOUNTING POLICIES - LEASES AS

ACCOUNTING POLICIES - LEASES AS LESSEE (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Jan. 01, 2019USD ($)	Dec. 31, 2018USD ($)	Aug. 24, 2017BRL (R$)	Aug. 24, 2017USD ($)	Jul. 24, 2017BRL (R$)	Jul. 24, 2017USD ($)	Apr. 25, 2017BRL (R$)	Apr. 25, 2017USD ($)
Disclosure of objectives, policies and processes for managing capital [abstract]
Information about nature of lessee's leasing activities	r) Leases (as lessee) Until December 31, 2018, the Atento Group rented certain properties. Leases where the lessor does not transfer substantially all of the risks and benefits of ownership of the asset were classified as operating leases. Operating lease payments were recognized as an expense in the statements of operations on a straight-line basis over the lease term. Those lease arrangements under which the Atento Group holds the significant risks and benefits inherent in owning the leased item were treated as finance leases. Finance leases were capitalized as an asset at the inception of the lease period and classified according to their nature. Finance leases were capitalized at the lower of the present value of the minimum lease payments agreed, and the fair value of the leased asset. Lease payments were proportionally allocated to the principal of the lease liability and to finance charges. Finance charges are reflected in the statements of operations over the lease term so as to achieve a constant rate of interest on the balance pending repayment in each period. From January 1, 2019, the Group has adopted IFRS 16 Leases, but has not restated comparatives for the 2018 reporting period, as permitted under the specific transition provisions in the standard. The reclassifications and the adjustments arising from the new leasing rules are therefore recognized in the opening balance sheet on January 1, 2019. As explained in Note 3u below, the Group has changed its accounting policy for leases where the Group is the lessee. The Atento Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Atento Group as a lessee The Atento Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognizes lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. (i) Right-of-use assets The Group recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets. (ii) Lease liabilities At the commencement date of the lease, the Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. (iii) Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its short-term leases of machinery (i.e., those leases that have a lease term of 12 months or less from the commencement date). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low value assets are recognized as expense on a straight-line basis over the lease term.
Statement that lessee accounts for short-term leases using recognition exemption	The Group applies the short-term lease recognition exemption to its short-term leases of machinery (i.e., those leases that have a lease term of 12 months or less from the commencement date).
Statement that lessee accounts for leases of low-value assets using recognition exemption	It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value.
Right-of-use assets	$ 181,563,940	$ 184,099,000	$ 0	R$ 4570	$ 1,179,000	R$ 4220	$ 1,089,000	R$ 23615	$ 6,094,000
Finance lease liabilities	$ 194,765,000	$ 184,099,000	$ 5,527,000

ACCOUNTING POLICIES - IFRS (Det

ACCOUNTING POLICIES - IFRS (Details)	12 Months Ended
	Dec. 31, 2019
IFRS 16 - Leases [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Discussion of impact that initial application of new IFRS is expected to have on financial statements	IFRS 16 Leases IFRS 16 was issued in January 2016. It resulted in almost all leases being recognized on the balance sheet, as the distinction between operating and finance leases is removed. Under the new standard, an asset (the right to use the leased item) and a financial liability to pay rentals are recognized. The only exceptions are short-term and low-value leases. The standard affected primarily the accounting for the group’s operating leases. On January 1, 2019, lease commitments that the group recognized as right-of-use assets amount 184,099 thousand U.S. dollars, and lease liabilities in the same amount. The Group adopted IFRS 16 in accordance with the modified retrospective approach. The prior-year figures were not adjusted. The consolidated statement of operations was impacted by a decrease of operating expenses and an increase of the amortization of the right-of-use assets and interest on the lease liability
IFRIC Interpretation 23 Uncertainty over Income Tax Treatment [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Discussion of impact that initial application of new IFRS is expected to have on financial statements	IFRIC 23 Uncertainty over Income Tax Treatment Atento reviewed the tax treatment under the terms of IFRIC 23 in all subsidiaries and as at the reporting date, the group did not identify any material impact on the financial statements. Atento implemented a process for periodically review the income tax treatments consistent under IFRIC 23 requirements across the group.

ACCOUNTING POLICIES - SUBSIDIAR

ACCOUNTING POLICIES - SUBSIDIARIES (Details)	12 Months Ended
	Dec. 31, 2019
Atento Luxco Midco, S.a.r.l. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Luxembourg
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento S.A.
Atento Luxco 1, S.A. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Luxembourg
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Luxco Midco, S.à.r.l
Atalaya Luxco 2. S.a.r.l. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Luxembourg
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Luxco 1. S.A.
Atalaya Luxco 3. S.a.r.l. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Luxembourg
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	0.00%
Name of parent entity	Atento Luxco 1. S.A.
Atento Argentina. S.A [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Buenos Aires (Argentina)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	85.97%
Name of parent entity	Atento Luxco 3. S.A. (2017 and 2018)/ Atento Luxco 1. S.A. (2019)
Global Rossolimo. S.L.U [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Madrid (Spain)
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Spain Holdco. S.L.U.
Atento Spain Holdco. S.L.U [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Madrid (Spain)
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Luxco 1. S.A.
Atento Spain Holdco 6. S.L.U [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Madrid (Spain)
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Spain Holdco. S.L.U.
Atento Spain Holdco 2. S.A.U [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Madrid (Spain)
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Spain Holdco 6. S.L.U.
Atento Teleservicios Espana S.A.U. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Madrid (Spain)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Spain Holdco 2. S.A.U.
Atento Servicios Tecnicos y Consultoria S.A.U [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Madrid (Spain)
Description of nature of entity's operations and principal activities	Execution of technological projects and services, and consultancy services
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Teleservicios España S.A.U.
Atento Impulsa. S.A.U [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Barcelona (Spain)
Description of nature of entity's operations and principal activities	Management of specialized employment centers for disabled workers
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Teleservicios España S.A.U.
Atento Servicios Auxiliares de Contact Center. S.A.U [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Madrid (Spain)
Description of nature of entity's operations and principal activities	Execution of technological projects and services, and consultancy services
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Teleservicios España. S.A.U.
Atento B V [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Amsterdam (Netherlands)
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Spain Holdco 2. S.A.U.
Teleatento del Peru. S.A.C [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Lima (Peru)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	83.3333%
Name of parent entity	Atento B.V.
Woknal. S.A. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Montevideo (Uruguay)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento B.V.
Atento Colombia. S.A. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Bogotá DC (Colombia)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	0.00854%
Name of parent entity	Atento Servicios Técnicos y Consultoría. S.L.U.
Atento Holding Chile. S.A. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Santiago de Chile (Chile)
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	99.9999%
Name of parent entity	Atento B.V.
Atento Chile. S.A. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Santiago de Chile (Chile)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	99.99%
Name of parent entity	Atento Holding Chile. S.A.
Atento Educacion Limitada [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Santiago de Chile (Chile)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	99.00%
Name of parent entity	Atento Chile. S.A.
Atento Centro de Formacion Tecnica [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Santiago de Chile (Chile)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	99.00%
Name of parent entity	Atento Chile. S.A.
Atento Spain Holdco 4. S.A.U [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Madrid (Spain)
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Spain Holdco. S.L.U.
Atento Brasil S.A. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	São Paulo (Brazil)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	99.999%
Name of parent entity	Atento Spain Holdco 4. S.A.U.
R Brasil Solucoes S.A. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	São Paulo (Brazil)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Brasil. S.A.
Atento Spain Holdco 5. S.L.U [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Madrid (Spain)
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Spain Holdco. S.L.U.
Atento Mexico Holdco S. de R.L. de [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Mexico
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	99.966%
Name of parent entity	Atento Spain Holdco 5. S.L.U.
Atento Puerto Rico. Inc. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Guaynabo (Puerto Rico)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Mexico Holdco S. de R.L. de C.V.
Contact US Teleservices Inc. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Houston, Texas (USA)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Mexico Holdco S. de R.L. de C.V.
Atento Panama. S.A. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Panama City
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Mexico Holdco S. de R.L. de C.V.
Atento Atencion y Servicios. S.A. de [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Mexico City (Mexico)
Description of nature of entity's operations and principal activities	Administrative, professional and consultancy services
Proportion of ownership interest in subsidiary	99.998%
Name of parent entity	Atento Mexico Holdco S. de R.L. de C.V.
Atento Servicios. S.A. de C.V. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Mexico City (Mexico)
Description of nature of entity's operations and principal activities	Sale of goods and services
Proportion of ownership interest in subsidiary	99.998%
Name of parent entity	Atento Mexico Holdco S. de R.L. de C.V.
Atento Centroamerica. S.A. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Guatemala (Guatemala)
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	99.9999%
Name of parent entity	Atento Mexico Holdco S. de R.L. de C.V.
Atento de Guatemala. S.A. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Guatemala (Guatemala)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	99.99999%
Name of parent entity	Atento Centroamérica. S.A.
Atento El Salvador. S.A. de C.V. [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	City of San Salvador (El Salvador)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	92.5946%
Name of parent entity	Atento de Guatemala. S.A.
Atento Nicaragua S.A [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Nicaragua
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	95.65%
Name of parent entity	Atento Mexico Holdco S. de R.L. de C.V.
Atento Costa Rica S.A [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	Costa Rica
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	99.999%
Name of parent entity	Atento Mexico Holdco S. de R.L. de C.V.
Interservicer - Servicos de BPO Ltda [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	São Paulo (Brasil)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Nova Interfile e Holding Ltda.
Interfile Servicos de BPO Ltda[member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	São Paulo (Brasil)
Description of nature of entity's operations and principal activities	Operation of call centers
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Nova Interfile e Holding Ltda.
Nova Interfile Holding Ltda [member]
Disclosure of subsidiaries [line items]
Country of incorporation of subsidiary	São Paulo (Brasil)
Description of nature of entity's operations and principal activities	Holding company
Proportion of ownership interest in subsidiary	100.00%
Name of parent entity	Atento Brasil. S.A.

ACCOUNTING POLICIES - RECONCILI

ACCOUNTING POLICIES - RECONCILIATION IFRS16 (Details) R$ in Thousands	Dec. 31, 2019USD ($)	Jan. 01, 2019USD ($)	Dec. 31, 2018USD ($)	Aug. 24, 2017BRL (R$)	Aug. 24, 2017USD ($)	Jul. 24, 2017BRL (R$)	Jul. 24, 2017USD ($)	Apr. 25, 2017BRL (R$)	Apr. 25, 2017USD ($)
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	$ 181,563,940	$ 184,099,000	$ 0	R$ 4570	$ 1,179,000	R$ 4220	$ 1,089,000	R$ 23615	$ 6,094,000
Non-current lease liabilities	142,738,000		2,369,000
Current lease liabilities	52,027,000		3,158,000
Long-term borrowings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Non-current lease liabilities	134,920,000		2,369,000
Short-term borrowings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Current lease liabilities	134,920,000		3,158,000
Increase (decrease) due to changes in accounting policy [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	181,564,000		$ 189,897,000
Increase (decrease) due to changes in accounting policy [member] | IFRS 16 - Leases [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	184,099,000
Increase (decrease) due to changes in accounting policy [member] | IFRS 16 - Leases [member] | Long-term borrowings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Non-current lease liabilities	132,551,000
Increase (decrease) due to changes in accounting policy [member] | IFRS 16 - Leases [member] | Short-term borrowings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Current lease liabilities	$ 51,548,000

ACCOUNTING POLICIES - FINANCE L

ACCOUNTING POLICIES - FINANCE LEASE (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Jan. 01, 2019USD ($)	Dec. 31, 2018USD ($)	Aug. 24, 2017BRL (R$)	Aug. 24, 2017USD ($)	Jul. 24, 2017BRL (R$)	Jul. 24, 2017USD ($)	Apr. 25, 2017BRL (R$)	Apr. 25, 2017USD ($)
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	$ 181,563,940	$ 184,099,000	$ 0	R$ 4570	$ 1,179,000	R$ 4220	$ 1,089,000	R$ 23615	$ 6,094,000
Additions to right-of-use assets	5,798,000
Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Additions to right-of-use assets	24,427,000
Increase (decrease) due to changes in accounting policy [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	181,564,000		189,897,000
Increase (decrease) due to changes in accounting policy [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	(71,860,000)		(18,629,000)
Additions to right-of-use assets	(53,507,000)
Gains (losses) on exchange differences on translation, before tax	276,000
Increase (decrease) due to changes in accounting policy [member] | Long-term borrowings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Cash outflow for leases	0
Interest expense on lease liabilities	0
Gains (losses) on exchange differences on translation, before tax	9,410,000
Increase (decrease) due to changes in accounting policy [member] | Short-term borrowings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Cash outflow for leases	(56,088,000)
Interest expense on lease liabilities	18,307,000
Gains (losses) on exchange differences on translation, before tax	6,440,000
Increase (decrease) due to changes in accounting policy [member] | Right-of-use assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	253,424,000		$ 208,526,000
Additions to right-of-use assets	49,261,000
Gains (losses) on exchange differences on translation, before tax	$ (4,363,000)

ACCOUNTING POLICIES - FUTURE LE

ACCOUNTING POLICIES - FUTURE LEASING PAYMENTS (Details) $ in Thousands	Dec. 31, 2019USD ($)
Disclosure of maturity analysis of finance lease payments receivable [line items]
Net investment in finance lease	$ 237,004
Year 1
Disclosure of maturity analysis of finance lease payments receivable [line items]
Net investment in finance lease	66,415
Year 2
Disclosure of maturity analysis of finance lease payments receivable [line items]
Net investment in finance lease	52,134
Year 3
Disclosure of maturity analysis of finance lease payments receivable [line items]
Net investment in finance lease	41,069
Year 4
Disclosure of maturity analysis of finance lease payments receivable [line items]
Net investment in finance lease	32,079
Year 5
Disclosure of maturity analysis of finance lease payments receivable [line items]
Net investment in finance lease	21,481
More than 5 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Net investment in finance lease	$ 23,826

MANAGEMENT OF FINANCIAL RISK -

MANAGEMENT OF FINANCIAL RISK - BRAZILIAN DEBENTURES (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of risk management strategy related to hedge accounting [line items]
Financial debt with third parties bearing interests at variable rates, percentage	0.20%	7.40%
Total indebtedness	$ 109,700,000
Brazilian Debentures [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial instruments designated as hedging instruments, at fair value	$ 0

MANAGEMENT OF FINANCIAL RISK _2

MANAGEMENT OF FINANCIAL RISK - SENIOR SECURED NOTES (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of risk management strategy related to hedge accounting [line items]
Borrowings	$ 109,700,000
Brazilian Debentures [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial instruments designated as hedging instruments, at fair value	0
Currency swap contract [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial instruments designated as hedging instruments, at fair value	10,600,000
Financial assets		$ 3,000,000
Market risk [member] | Currency swap contract [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial instruments designated as hedging instruments, at fair value	3,093,000
Interest rate risk [member] | Interest rate swap contract [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial instruments designated as hedging instruments, at fair value	$ (1,212,000)

MANAGEMENT OF FINANCIAL RISK _3

MANAGEMENT OF FINANCIAL RISK - INTEREST RATE (Details) $ in Thousands	Dec. 31, 2019USD ($)
Interest rate swap contract [member] | Interest rate risk [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial instruments designated as hedging instruments, at fair value	$ (1,212)
Currency swap contract [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial instruments designated as hedging instruments, at fair value	10,600
Currency swap contract [member] | Market risk [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial instruments designated as hedging instruments, at fair value	3,093
Increase 10 Basis points	20,055
Decrease 10 Basis points	$ (17,678)

MANAGEMENT OF FINANCIAL RISK _4

MANAGEMENT OF FINANCIAL RISK - FOREIGN CURRENCY RISK (Details)	Dec. 31, 2019BRL (R$)	Dec. 31, 2019CLP ($)	Dec. 31, 2019COP ($)	Dec. 31, 2019EUR (€)	Dec. 31, 2019GTQ (Q)	Dec. 31, 2019MAD (د.م.)	Dec. 31, 2019MXN ($)	Dec. 31, 2019PEN (S/)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Disclosure of risk management strategy related to hedge accounting [line items]
Financial liabilities									$ 720,614,722.222222	$ 459,768,000
Currency swap contract [member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets										$ 3,000,000
Currency risk [member] | Euro - Colombian Pesos [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency			$ 3,300.1127514
Currency risk [member] | Euro - Dirham Moroccan [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency | د.م.						د.م. 9.660448332
Currency risk [member] | Euro - Peruvian Nuevos Soles [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency | S/								S/ 3.34025217
Currency risk [member] | Euro - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency									1.00701
Currency risk [member] | Chilean Pesos - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency									0.00120867019419
Currency risk [member] | Mexican Pesos - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency									0.04770941783908
Currency risk [member] | Brazilian Reais - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency									0.22328627781774
Currency risk [member] | Guatemalan Quetzal - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency									0.11690072790186
Currency risk [member] | Colombian Pesos - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency									0.00027462970761
Currency risk [member] | Peruvian Nuevos Soles - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency									0.27132951462164
Currency risk [member] | United States Dolar - Euro [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency | €				€ 0.80436142640093
Currency risk [member] | United States Dolar - MXN [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency							$ 16.97778
Currency risk [member] | Chilean Pesos - Euro [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Appreciation of Asset (liability) currency to functional currency | €				0.00108023075716
Functional currency [member] | Euro - Colombian Pesos [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets | €				85,464.84
Financial assets at fair value through profit or loss | €				92,835.0046239637
Functional currency [member] | Euro - Dirham Moroccan [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets | €				867,403.5
Financial assets at fair value through profit or loss | €				810,912.270736084
Functional currency [member] | Euro - Peruvian Nuevos Soles [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets | €				315,183.12
Financial assets at fair value through profit or loss | €				352,035.929426121
Functional currency [member] | Euro - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets | €				1,453,365.26842562
Financial assets at fair value through profit or loss | €				1,603,720.37736467
Functional currency [member] | Chilean Pesos - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets		$ 22,186,631.7245
Financial assets at fair value through profit or loss		23,865,195.1033333
Functional currency [member] | Mexican Pesos - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets							26,204,976.2425666
Financial assets at fair value through profit or loss							28,741,400.5893978
Functional currency [member] | Brazilian Reais - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets | R$	R$ 0
Financial assets at fair value through profit or loss | R$	R$ 0
Functional currency [member] | Guatemalan Quetzal - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets | Q					Q 0
Financial assets at fair value through profit or loss | Q					Q 0
Functional currency [member] | Colombian Pesos - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets			688,973,588.629786
Financial liabilities			13,664,913,110.2632
Financial assets at fair value through profit or loss			741,571,448.23
Financial liabilities at fair value through profit or loss			15,184,082,000
Functional currency [member] | Peruvian Nuevos Soles - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets | S/								17,864,009.04827
Financial liabilities | S/								1,913,689.14924
Financial assets at fair value through profit or loss | S/								19,884,867.9529889
Financial liabilities at fair value through profit or loss | S/								2,126,321.27693333
Functional currency [member] | United States Dolar - Euro [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets									0
Financial assets at fair value through profit or loss									0
Functional currency [member] | United States Dolar - MXN [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets									0
Financial assets at fair value through profit or loss									0
Functional currency [member] | Chilean Pesos - Euro [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets		0
Financial assets at fair value through profit or loss		$ 0
Asset currency [member] | Euro - Colombian Pesos [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets			$ 306,365,982.535821						96,011.201256
Financial assets at fair value through profit or loss									8,246.477197753
Asset currency [member] | Euro - Dirham Moroccan [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets						د.م. 7,833,776.09323074			974,441.0919
Financial assets at fair value through profit or loss									63,208.0364233954
Asset currency [member] | Euro - Peruvian Nuevos Soles [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets								S/ 1,175,888.77718357	354,076.717008
Financial assets at fair value through profit or loss									41,234.608466887
Asset currency [member] | Euro - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets									1,614,962.45721
Financial assets at fair value through profit or loss									168,232.331391907
Asset currency [member] | Chilean Pesos - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets									28,845.15
Financial assets at fair value through profit or loss									2,254.25502784417
Asset currency [member] | Mexican Pesos - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets									1,371,235.49
Financial assets at fair value through profit or loss									134,457.03220021
Asset currency [member] | Brazilian Reais - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets									0
Financial assets at fair value through profit or loss									0
Asset currency [member] | Guatemalan Quetzal - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets									0
Financial assets at fair value through profit or loss									0
Asset currency [member] | Colombian Pesos - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets									203,657.55
Financial assets at fair value through profit or loss									16,049.9275588514
Asset currency [member] | Peruvian Nuevos Soles - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets									5,395,351.57
Financial assets at fair value through profit or loss									609,242.961929119
Asset currency [member] | United States Dolar - Euro [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets				0					0
Financial assets at fair value through profit or loss									0
Asset currency [member] | United States Dolar - MXN [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets							$ 0		0
Financial assets at fair value through profit or loss									0
Asset currency [member] | Chilean Pesos - Euro [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial assets				€ 0					0
Financial assets at fair value through profit or loss									0
Liabilitity Currency Member [Member] | Colombian Pesos - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial liabilities									4,170,000
Financial liabilities at fair value through profit or loss									463,565.453333333
Liabilitity Currency Member [Member] | Peruvian Nuevos Soles - USD [Member]
Disclosure of risk management strategy related to hedge accounting [line items]
Financial liabilities									576,933.72
Financial liabilities at fair value through profit or loss									$ 64,103.7466666666

MANAGEMENT OF FINANCIAL RISK _5

MANAGEMENT OF FINANCIAL RISK - FINANCIAL DEBT WITH THIRD PARTY (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of risk management strategy related to hedge accounting [abstract]
Secured bank loans received	$ 501,922		$ 400,035
Notes and debentures issued	0		14,708
Unsecured bank loans received	23,928		39,498
Finance lease liabilities	194,765	$ 184,099	5,527
Cash and cash equivalents	124,706		133,526	$ 141,762	$ 194,035
Net debt	$ 595,909		$ 326,242

ACQUISITION OF NON-CONTROLLING

ACQUISITION OF NON-CONTROLLING INTERESTS - ANALYSIS OF CASH FLOW (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Analysis of the cash flow adquired
Allocation of intangible	$ 0	$ 0
Business combinations [member]
Disclosure of detailed information about business combination [line items]
Total of the consideration	3,971,000
Analysis of the cash flow adquired
Allocation of intangible	4,132,000
Consideration paid (received)	14,300,000
Others reserve	6,197,000
R Brasil Solucoes S.A. [member]
Disclosure of detailed information about business combination [line items]
Assets	27,891,000
Intangibles	3,192,000
Property, plant and equipment	366,000
Escrow account	7,086,000
Deferred taxes assets	1,108,000
Trade and other receivables	12,675,000
Current tax assets	1,419,000
Cash and cash equivalents	2,044,000
Liabilities	27,912,000
Long-term financial debt	3,422,000
Non-current trade and other payables	7,833,000
Deferred tax liabilities	150,000
Non-current provisions	848,000
Short-term financial debt	9,640,000
Current tax payables	2,462,000
Net assets	$ (21,000)
% adquired	18.51%
Total of the consideration	$ 3,887.1
Analysis of the cash flow adquired
Allocation of intangible	89,000
Consideration paid (received)	1,806,000
Others reserve	1,899,000
Nova Interfile Holding Ltda [member]
Disclosure of detailed information about business combination [line items]
Assets	15,015,000
Intangibles	1,802,000
Property, plant and equipment	2,488,000
Escrow account	486,000
Deferred taxes assets	958,000
Trade and other receivables	5,370,000
Current tax assets	1,914,000
Cash and cash equivalents	1,997,000
Liabilities	9,511,000
Long-term financial debt	2,008,000
Non-current trade and other payables	266,000
Non-current provisions	1,185,000
Short-term financial debt	6,052,000
Net assets	$ 5,505,000
% adquired	49.99%
Total of the consideration	$ 2,751,949.5
Interservicer - Servicos de BPO Ltda [member]
Disclosure of detailed information about business combination [line items]
Assets	3,308,000
Intangibles	296,000
Property, plant and equipment	113,000
Escrow account	1,841,000
Deferred taxes assets	418,000
Trade and other receivables	119,000
Current tax assets	275,000
Cash and cash equivalents	245,000
Liabilities	869,000
Long-term financial debt	10,000
Non-current trade and other payables	0
Non-current provisions	660,000
Short-term financial debt	200,000
Net assets	$ 2,438,000
% adquired	49.99%
Total of the consideration	$ 1,218,756.2

ACQUISITION OF NON-CONTROLLIN_2

ACQUISITION OF NON-CONTROLLING INTERESTS (Details) R$ in Thousands	Dec. 31, 2019BRL (R$)	Dec. 31, 2019USD ($)	Jun. 07, 2019USD ($)	May 17, 2019USD ($)	Jun. 09, 2017	Sep. 02, 2016
R Brasil Solucoes S.A. [member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired	18.51%	18.51%
R Brasil Solucoes S.A. [member] | Non-controlling interests [member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired			18.51%			81.49%
Cash transferred			$ 1,738,000
Financial liabilities recognised as of acquisition date	R$ 3444	$ 1,057,000
Nova Interfile Holding Ltda [member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired	49.99%	49.99%
Interfile Servicos de BPO Ltda [member] | Non-controlling interests [member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired				49.99998%	50.00002%
Cash transferred				$ 14,089,000
Interservicer Servicos em Credito Imobiliario Ltda [member] | Non-controlling interests [member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired					50.00002%

INTANGIBLE ASSETS - BREAKDOWN (

INTANGIBLE ASSETS - BREAKDOWN (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about intangible assets [line items]
Additions	$ 55,977,000	$ 2,827,000
Acquisitions from business combination	0	0
Disposals	1,911,000	1,506,000
Transfers	0	4,362,000
Reclassifications between intangible and PP & E	12,623,000	6,348,530
Translation differences	(12,046,170)	(36,419,530)
Hyperinflation Adjustments	6,150,000	5,486,000
Intangible assets other than goodwill	160,041,000	211,202,000
Intangible assets other than goodwill	211,202,000	230,104,000
Cost
Disclosure of detailed information about intangible assets [line items]
Additions	1,249,000	62,134,000
Acquisitions from business combination	0	0
Disposals	4,247,000	2,871,000
Transfers	53,000	4,362,000
Reclassifications between intangible and PP & E	12,623,000	6,348,530
Translation differences	(22,581,000)	(69,978,530)
Hyperinflation Adjustments	8,325,000	12,795,000
Intangible assets other than goodwill	528,556,000	533,134,000
Intangible assets other than goodwill	533,134,000	520,344,000
Accumulated amortization
Disclosure of detailed information about intangible assets [line items]
Additions	(57,226,000)	(58,681,000)
Acquisitions from business combination	0	0
Disposals	2,336,000	1,365,000
Transfers	(53,000)	0
Reclassifications between intangible and PP & E	0	0
Translation differences	9,464,830	32,455,000
Hyperinflation Adjustments	(2,175,000)	(7,309,000)
Intangible assets other than goodwill	(345,594,170)	(297,941,000)
Intangible assets other than goodwill	(297,941,000)	(265,771,000)
Accumulated impairment [member]
Disclosure of detailed information about intangible assets [line items]
Additions	0	(626,000)
Acquisitions from business combination	0	0
Disposals	0	0
Transfers	0	0
Reclassifications between intangible and PP & E	0	0
Translation differences	1,070,000	1,104,000
Hyperinflation Adjustments	0	0
Intangible assets other than goodwill	(22,921,000)	(23,991,000)
Intangible assets other than goodwill	(23,991,000)	(24,469,000)
Development | Cost
Disclosure of detailed information about intangible assets [line items]
Additions	184,000	2,081,000
Acquisitions from business combination	0	0
Disposals	41,000	777,000
Transfers	(1,000)	0
Reclassifications between intangible and PP & E	0	(4,192,780)
Translation differences	(3,213,000)	2,851,780
Hyperinflation Adjustments	434,000	431,000
Intangible assets other than goodwill	2,453,000	5,090,000
Intangible assets other than goodwill	5,090,000	4,696,000
Development | Accumulated amortization
Disclosure of detailed information about intangible assets [line items]
Additions	(154,000)	(181,000)
Acquisitions from business combination	0	0
Disposals	41,000	14,000
Transfers	0	0
Reclassifications between intangible and PP & E	0	0
Translation differences	251,000	727,000
Hyperinflation Adjustments	(148,000)	(516,000)
Intangible assets other than goodwill	(657,000)	(647,000)
Intangible assets other than goodwill	(647,000)	(691,000)
Customer base | Cost
Disclosure of detailed information about intangible assets [line items]
Additions	0	0
Acquisitions from business combination	0	0
Disposals	0	411,000
Transfers	0	0
Reclassifications between intangible and PP & E	0	0
Translation differences	(5,202,000)	(38,285,000)
Hyperinflation Adjustments	5,226,000	9,725,000
Intangible assets other than goodwill	262,951,000	262,927,000
Intangible assets other than goodwill	262,927,000	291,898,000
Customer base | Accumulated amortization
Disclosure of detailed information about intangible assets [line items]
Additions	(22,570,000)	(23,423,000)
Acquisitions from business combination	0	0
Disposals	0	150,000
Transfers	(234,000)	0
Reclassifications between intangible and PP & E	0	0
Translation differences	2,083,410	18,461,000
Hyperinflation Adjustments	(1,434,000)	(4,820,000)
Intangible assets other than goodwill	(165,444,590)	(143,290,000)
Intangible assets other than goodwill	(143,290,000)	(133,658,000)
Software | Cost
Disclosure of detailed information about intangible assets [line items]
Additions	1,065,000	53,035,000
Acquisitions from business combination	0	0
Disposals	2,771,000	676,000
Transfers	507,000	5,182,000
Reclassifications between intangible and PP & E	12,623,000	7,618,350
Translation differences	(7,371,000)	(30,591,350)
Hyperinflation Adjustments	2,386,000	2,363,000
Intangible assets other than goodwill	201,405,000	194,966,000
Intangible assets other than goodwill	194,966,000	158,035,000
Software | Accumulated amortization
Disclosure of detailed information about intangible assets [line items]
Additions	(25,025,000)	(28,992,000)
Acquisitions from business combination	0	0
Disposals	2,212,000	48,000
Transfers	0	0
Reclassifications between intangible and PP & E	0	0
Translation differences	2,425,000	10,269,000
Hyperinflation Adjustments	(370,000)	(1,265,000)
Intangible assets other than goodwill	(134,603,000)	(113,845,000)
Intangible assets other than goodwill	(113,845,000)	(93,905,000)
Other intangible assets [member] | Cost
Disclosure of detailed information about intangible assets [line items]
Additions	0	6,091,000
Acquisitions from business combination	0	0
Disposals	1,410,000	1,007,000
Transfers	52,000	(820,000)
Reclassifications between intangible and PP & E	0	2,678,700
Translation differences	(6,336,000)	(3,409,700)
Hyperinflation Adjustments	279,000	276,000
Intangible assets other than goodwill	61,647,000	69,062,000
Intangible assets other than goodwill	69,062,000	65,253,000
Other intangible assets [member] | Accumulated amortization
Disclosure of detailed information about intangible assets [line items]
Additions	(9,477,000)	(6,085,000)
Acquisitions from business combination	0	0
Disposals	83,000	1,153,000
Transfers	181,000	0
Reclassifications between intangible and PP & E	0	0
Translation differences	4,705,420	2,998,000
Hyperinflation Adjustments	(223,000)	(708,000)
Intangible assets other than goodwill	(44,889,580)	(40,159,000)
Intangible assets other than goodwill	(40,159,000)	(37,517,000)
Work in progress | Cost
Disclosure of detailed information about intangible assets [line items]
Additions	0	927,000
Acquisitions from business combination	0	0
Disposals	25,000	0
Transfers	(505,000)	0
Reclassifications between intangible and PP & E	0	244,260
Translation differences	(459,000)	(544,260)
Hyperinflation Adjustments	0	0
Intangible assets other than goodwill	100,000	1,089,000
Intangible assets other than goodwill	$ 1,089,000	$ 462,000

INTANGIBLE ASSETS - CUSTOMER B

INTANGIBLE ASSETS - CUSTOMER BASE (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	$ 160,041	$ 211,202	$ 230,104
Customer base | Business combinations [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	172,035
Customer base | BRAZIL [Member] | Business combinations [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	107,102
Customer base | SPAIN [Member] | Business combinations [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	49,588
Customer base | MEXICO [Member] | Business combinations [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	50,213
Customer base | PERU [Member] | Business combinations [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	15,941
Customer base | COLOMBIA [Member] | Business combinations [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	3,080
Customer base | CHILE [Member] | Business combinations [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	$ 8,353
Software | Business combinations [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill		38,500
Software | Atento Brasil S.A. [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill		$ 4,600

GOODWILL - CHANGES IN GOODWILL

GOODWILL - CHANGES IN GOODWILL (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of information for cash-generating units [line items]
Hyperinflation	$ 11,415,000	$ 25,577,000
Translation differences	(15,593,000)	(23,732,000)
Impairment loss recognised in profit or loss, goodwill	30,909,000
Goodwill	119,902,000	154,989,000	$ 153,144,000	$ 153,144,000
PERU [Member]
Disclosure of information for cash-generating units [line items]
Hyperinflation	0	0
Translation differences	543,000	(1,200,000)
Impairment loss recognised in profit or loss, goodwill	0
Goodwill	29,612,000	29,069,000	30,269,000
CHILE [Member]
Disclosure of information for cash-generating units [line items]
Hyperinflation	0	0
Translation differences	(1,091,000)	(2,172,000)
Impairment loss recognised in profit or loss, goodwill	0
Goodwill	15,517,000	16,608,000	18,780,000
COLOMBIA [Member]
Disclosure of information for cash-generating units [line items]
Hyperinflation	0	0
Translation differences	(48,000)	(514,000)
Impairment loss recognised in profit or loss, goodwill	0
Goodwill	5,722,000	5,770,000	6,284,000
MEXICO [Member]
Disclosure of information for cash-generating units [line items]
Hyperinflation	0	0
Translation differences	77,000	2,000
Impairment loss recognised in profit or loss, goodwill	0
Goodwill	1,921,000	1,844,000	1,842,000
BRAZIL [Member]
Disclosure of information for cash-generating units [line items]
Hyperinflation	0	0
Translation differences	(2,636,000)	(11,672,000)
Impairment loss recognised in profit or loss, goodwill	0
Goodwill	65,482,000	68,118,000	79,790,000
ARGENTINA [Member]
Disclosure of information for cash-generating units [line items]
Hyperinflation	11,415,000	25,577,000
Translation differences	(12,438,000)	(8,176,000)
Impairment loss recognised in profit or loss, goodwill	30,909,000
Goodwill	$ 1,648,000	$ 33,580,000	$ 16,179,000

GOODWILL - SUBSIDIARIES (Detail

GOODWILL - SUBSIDIARIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	$ 119,902,000	$ 154,989,000	$ 153,144,000	$ 153,144,000
Increase (decrease) through other changes, goodwill	$ 11,415,000	$ 25,577,000

IMPAIRMENT OF ASSETS (Details)

IMPAIRMENT OF ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
BRAZIL [Member]
Disclosure of information for cash-generating units [line items]
Discount rate applied to cash flow projections	10.80%	14.10%
Growth rate used to extrapolate cash flow projections	4.81%	3.70%
Recoverable amounts	$ 789,676	$ 763,449
MEXICO [Member]
Disclosure of information for cash-generating units [line items]
Discount rate applied to cash flow projections	12.09%	14.07%
Growth rate used to extrapolate cash flow projections	5.47%	3.00%
Recoverable amounts	$ 137,047	$ 47,732
COLOMBIA [Member]
Disclosure of information for cash-generating units [line items]
Discount rate applied to cash flow projections	10.42%	12.46%
Growth rate used to extrapolate cash flow projections	6.40%	3.30%
Recoverable amounts	$ 232,483	$ 74,267
PERU [Member]
Disclosure of information for cash-generating units [line items]
Discount rate applied to cash flow projections	9.49%	9.75%
Growth rate used to extrapolate cash flow projections	7.11%	1.40%
Recoverable amounts	$ 308,800	$ 389,208
CHILE [Member]
Disclosure of information for cash-generating units [line items]
Discount rate applied to cash flow projections	8.36%	10.49%
Growth rate used to extrapolate cash flow projections	6.41%	2.50%
Recoverable amounts	$ 304,139	$ 98,318
ARGENTINA [Member]
Disclosure of information for cash-generating units [line items]
Discount rate applied to cash flow projections	70.20%	53.04%
Growth rate used to extrapolate cash flow projections	30.29%	34.20%
Recoverable amounts	$ 5,538	$ 78,276
Decrease through write-off, financial assets	$ 30,909

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT (PP&E) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment Period Start	$ 123,940,000	$ 152,195,000
Additions to right-of-use assets	5,798,000
Additions	28,772,000	8,815,000
Acquisition of new entities	0	0
Disposals	10,368,000	478,000
Transfers	0	(4,362,000)
Reclassifications between Intangible and PP&E	(12,623,000)	(6,349,120)
Translation differences	(7,320,000)	(8,984,880)
Hyperinflation Adjustments	290,000	734,000
Property, plant and equipment Period End	116,893,060	123,940,000
Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment Period Start	337,284,000	368,168,000
Additions to right-of-use assets	24,427,000
Additions	58,821,000	27,751,000
Acquisition of new entities	0	0
Disposals	11,389,000	19,227,000
Transfers	(184,000)	(4,362,000)
Reclassifications between Intangible and PP&E	(12,623,000)	(6,349,120)
Translation differences	(13,153,000)	(29,897,880)
Hyperinflation Adjustments	651,000	1,201,000
Property, plant and equipment Period End	334,980,000	337,284,000
Accumulated amortization
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment Period Start	(213,344,000)	(215,973,000)
Additions to right-of-use assets	18,629,000
Additions	(30,049,000)	(36,566,000)
Acquisition of new entities	0	0
Disposals	1,021,000	18,749,000
Transfers	184,000	0
Reclassifications between Intangible and PP&E	0	0
Translation differences	5,833,000	20,913,000
Hyperinflation Adjustments	(361,000)	(467,000)
Property, plant and equipment Period End	(218,087,000)	(213,344,000)
Land and natural resources | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment Period Start	0	0
Additions to right-of-use assets	0
Additions	0	0
Acquisition of new entities	0	0
Disposals	0	0
Transfers	0	0
Reclassifications between Intangible and PP&E	0	0
Translation differences	0	0
Hyperinflation Adjustments		0
Property, plant and equipment Period End		0
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Additions	6,600,000
Buildings [member] | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment Period Start	12,129,000	11,443,000
Additions to right-of-use assets	0
Additions	236,000	0
Acquisition of new entities	0	0
Disposals	302,000	1,000
Transfers	0	0
Reclassifications between Intangible and PP&E	0	0
Translation differences	(1,302,000)	(514,000)
Hyperinflation Adjustments	651,000	1,201,000
Property, plant and equipment Period End	11,412,000	12,129,000
Buildings [member] | Accumulated amortization
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment Period Start	(4,425,000)	(3,878,000)
Additions to right-of-use assets	0
Additions	(107,000)	(396,000)
Acquisition of new entities	0	0
Disposals	0	0
Transfers	0	0
Reclassifications between Intangible and PP&E	0	0
Translation differences	888,000	316,000
Hyperinflation Adjustments	(361,000)	(467,000)
Property, plant and equipment Period End	(4,005,000)	(4,425,000)
Plant and machinery [member] | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment Period Start	8,187,000	8,659,000
Additions to right-of-use assets	0
Additions	95,000	55,000
Acquisition of new entities	0	0
Disposals	123,000	59,000
Transfers	(574,000)	0
Reclassifications between Intangible and PP&E	0	0
Translation differences	(114,000)	(468,000)
Hyperinflation Adjustments	0	0
Property, plant and equipment Period End	7,471,000	8,187,000
Plant and machinery [member] | Accumulated amortization
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment Period Start	(6,332,000)	(5,687,000)
Additions to right-of-use assets	0
Additions	(741,000)	(1,010,000)
Acquisition of new entities	0	0
Disposals	155,000	0
Transfers	0	0
Reclassifications between Intangible and PP&E	0	0
Translation differences	78,000	365,000
Hyperinflation Adjustments	0	0
Property, plant and equipment Period End	(6,840,000)	(6,332,000)
Furniture, tools and other tangible assets
Disclosure of detailed information about property, plant and equipment [line items]
Additions	5,600,000
Furniture, tools and other tangible assets | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment Period Start	294,548,000	329,058,000
Additions to right-of-use assets	24,427,000
Additions	19,687,000	15,154,000
Acquisition of new entities	0	0
Disposals	10,801,000	18,204,000
Transfers	21,319,000	952,000
Reclassifications between Intangible and PP&E	4,119,000	6,977,920
Translation differences	(3,227,000)	(39,389,920)
Hyperinflation Adjustments	0	0
Property, plant and equipment Period End	301,218,000	294,548,000
Furniture, tools and other tangible assets | Accumulated amortization
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment Period Start	(202,587,000)	(206,408,000)
Additions to right-of-use assets	18,629,000
Additions	(29,201,000)	(35,160,000)
Acquisition of new entities	0	0
Disposals	866,000	18,749,000
Transfers	184,000	0
Reclassifications between Intangible and PP&E	0	0
Translation differences	4,867,000	20,232,000
Hyperinflation Adjustments	0	0
Property, plant and equipment Period End	(207,242,000)	(202,587,000)
PP&E under construction
Disclosure of detailed information about property, plant and equipment [line items]
Additions	7,400,000
PP&E under construction | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment Period Start	22,420,000	19,008,000
Additions to right-of-use assets	0
Additions	38,803,000	12,542,000
Acquisition of new entities	0	0
Disposals	163,000	963,000
Transfers	(20,929,000)	(5,314,000)
Reclassifications between Intangible and PP&E	(16,742,000)	(13,327,040)
Translation differences	(8,510,000)	10,474,040
Hyperinflation Adjustments	0	0
Property, plant and equipment Period End	$ 14,879,000	$ 22,420,000

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT (PP&E) - ADDITIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	$ 116,893,060	$ 123,940,000	$ 152,195,000
Additions other than through business combinations, property, plant and equipment	28,772,000	8,815,000
Impairment loss recognised in profit or loss, property, plant and equipment	0	0
Atento Brasil S.A. [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment		5,600,000
Additions other than through business combinations, property, plant and equipment	32,415,000
Atento Mexico Holdco S. de R.L. de [member]
Disclosure of detailed information about property, plant and equipment [line items]
Additions other than through business combinations, property, plant and equipment	5,907,000
Teleatento del Peru. S.A.C [member]
Disclosure of detailed information about property, plant and equipment [line items]
Additions other than through business combinations, property, plant and equipment	2,409,000
Atento Colombia. S.A. [member]
Disclosure of detailed information about property, plant and equipment [line items]
Additions other than through business combinations, property, plant and equipment	$ 2,335,000
PUERTO RICO [member]
Disclosure of detailed information about property, plant and equipment [line items]
Additions other than through business combinations, property, plant and equipment		6,600,000
MEXICO [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Additions other than through business combinations, property, plant and equipment		$ 7,400,000

LEASES AND SIMILAR ARRANGEMEN_3

LEASES AND SIMILAR ARRANGEMENTS - FINANCE LEASES (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of quantitative information about right-of-use assets [line items]
Net investment in finance lease	$ 237,004
Property, plant and equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net investment in finance lease	181,564	$ 5,798
Fixtures and fittings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net investment in finance lease	6,512	4,815
Plant and machinery [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net investment in finance lease	495	983
Right-of-use assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Net investment in finance lease	$ 174,557	$ 0

LEASES AND SIMILAR ARRANGEMEN_4

LEASES AND SIMILAR ARRANGEMENTS - ATENTO BRASIL SA (Details) R$ in Thousands	4 Months Ended	7 Months Ended	8 Months Ended
	Apr. 25, 2017BRL (R$)	Jul. 24, 2017BRL (R$)	Aug. 24, 2017BRL (R$)	Dec. 31, 2019USD ($)	Jan. 01, 2019USD ($)	Dec. 31, 2018USD ($)	Aug. 24, 2017USD ($)	Jul. 24, 2017USD ($)	Apr. 25, 2017USD ($)
Disclosure of quantitative information about leases for lessee [abstract]
Information about sale and leaseback transactions	Atento Brasil S.A. entered in a sale leaseback agreement with HP Financial Services Arrendamento Mercantil S.A.	Atento Brasil S.A. entered in a new sale leaseback agreement with HP Financial Services Arrendamento Mercantil S.A.	Atento Brasil S.A. entered in a new lease agreement with HP Financial Services Arrendamento Mercantil S.A.
Sale leaseback amount	R$ 23615	R$ 4220	R$ 4570	$ 181,563,940	$ 184,099,000	$ 0	$ 1,179,000	$ 1,089,000	$ 6,094,000

FINANCIAL ASSETS (Details)

FINANCIAL ASSETS (Details) $ in Thousands	Dec. 31, 2019USD ($)
Financial guarantee contracts [member]
Disclosure of detailed information about financial instruments [line items]
Maximum exposure to credit risk	$ 25

OTHER FINANCIAL ASSETS (Details

OTHER FINANCIAL ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Categories of financial assets [abstract]
Other non-current receivables	$ 9,457	$ 13,232
Non-current guarantees and deposits	45,195	51,838
Total non-current	54,652	65,070
Other current receivables	76	272
Current guarantees and deposits	1,018	619
Total current	1,094	891
Total	$ 55,746	$ 65,961
R Brasil Solucoes S.A. [member]
Disclosure of financial assets [line items]
Borrowings, interest rate basis	CDI	CDI
Borrowings, adjustment to interest rate basis	3.75%	3.75%
Borrowings maturity	maturity in five years beginning on May 4, 2017	maturity in five years beginning on May 4, 2017

TRADE AND OTHER RECEIVABLES (De

TRADE AND OTHER RECEIVABLES (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Trade and other receivables [abstract]
Non-current trade receivables	$ 6,321	$ 6,430
Other non-financial assets	15,803	12,718
Total non-current	22,124	19,148
Current trade receivables	334,949	279,926
Other receivables	5,953	8,439
Prepayments	12,675	18,332
Personnel	6,022	8,957
Total Current	359,599	315,654
Total	381,723	334,802
Trade receivables	347,703	288,531
Impairment allowances	(6,433)	(2,175)	$ (6,099)
Trade receivables, net	$ 341,270	$ 286,356

TRADE AND OTHER RECEIVABLES - A

TRADE AND OTHER RECEIVABLES - AGING ANALYSIS (Details) - Trade receivables [member] - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of provision matrix [line items]
Financial assets	$ 26,999	$ 22,751
Due, Less than 90 days
Disclosure of provision matrix [line items]
Financial assets	22,606	14,704
Due, Between 90 and 180 days
Disclosure of provision matrix [line items]
Financial assets	1,224	1,026
Due, Betweeen 180 and 360 days
Disclosure of provision matrix [line items]
Financial assets	1,233	2,691
Due, Over 360 days
Disclosure of provision matrix [line items]
Financial assets	$ 1,936	$ 4,330

TRADE AND OTHER RECEIVABLES - M

TRADE AND OTHER RECEIVABLES - MOVEMENTS IN THE PROVISION FOR IMPAIRMENT OF TRADE RECEIVABLES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Trade and other receivables [abstract]
Opening balance	$ (2,175)	$ (6,099)
Allowance	(4,588)	(1,854)
Acquisitions from business combination	0	3,031
Reversal	277	824
Translation differences	53	1,923
Total	$ (6,433)	$ (2,175)

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Details) R$ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Mar. 05, 2018BRL (R$)	Mar. 05, 2018USD ($)	Dec. 31, 2017USD ($)
Disclosure of detailed information about financial instruments [line items]
Assets	$ 5,382	$ 11,313			$ 8,177
Liabilities	(2,456)	682			(6,352)
Non-current portion, assets	5,382	11,313
Non-current portion, liabilities	2,289	682
Current portion, assets	0	0
Current portion, liabilities	167	0
Net investment hedges
Disclosure of detailed information about financial instruments [line items]
Assets	14,762	12,234
Liabilities	(11,669)	(1,604)
Interest rate swaps
Disclosure of detailed information about financial instruments [line items]
Assets		0
Liabilities		0			(1,212)
Interest rate swaps | Cashflow hedges
Disclosure of detailed information about financial instruments [line items]
Assets	0	0
Liabilities	0	0
Cross-currency swaps
Disclosure of detailed information about financial instruments [line items]
Assets	0	0			$ 748
Liabilities	(167)	682
Contractual amounts to be exchanged | R$			R$ 33000
Variable rate			2.10%	2.10%
Hedged loan, USD				$ 10,092
Fixed rate			3.40%	3.40%
Cross-currency swaps | Net investment hedges
Disclosure of detailed information about financial instruments [line items]
Assets	5,382	11,313
Liabilities	$ (2,289)	$ 0

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS - CASH FLOW HEDGE AND NET INVESTMENT HEDGES (Details) € in Thousands, R$ in Thousands, $ in Thousands, $ in Thousands

12 Months Ended

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2019BRL (R$)

Dec. 31, 2019EUR (€)

Dec. 31, 2019MXN ($)

Dec. 31, 2019USD ($)

Dec. 31, 2018BRL (R$)

Dec. 31, 2018EUR (€)

Dec. 31, 2018MXN ($)

Dec. 31, 2018USD ($)

Dec. 31, 2017BRL (R$)

Dec. 31, 2017EUR (€)

Dec. 31, 2017MXN ($)

Dec. 31, 2017USD ($)

Disclosure of detailed information about hedges [line items]

Fair value assets

$ 5,382

$ 11,313

$ 8,177

Fair value liability

(2,456)

682

(6,352)

Other comprehensive income, net of taxes

$ (9,594)

Change in OCI

(25,927)

Finance costs

$ 68,085

$ 45,612

78,145

Change in fair value of financial instruments

0

0

230

Interest rate swap contract [member]

Disclosure of detailed information about hedges [line items]

Fair value assets

0

Fair value liability

0

(1,212)

Other comprehensive income, net of taxes

0

0

Change in OCI

0

(781)

Finance costs

972

954

Change in fair value of financial instruments

0

0

Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Fair value assets

0

0

748

Fair value liability

(167)

682

Other comprehensive income, net of taxes

0

Change in OCI

0

Finance costs

1,863

Change in fair value of financial instruments

(748)

Itau Bank [member] | Interest rate swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount | R$

R$ 135000

Fair value assets

0

Fair value liability

0

Other comprehensive income, net of taxes

0

0

Change in OCI

$ 0

Maturity Date of Swap Contracts

Dec. 11, 2018

Index

BRL CDI

Notional or Purchase currency

BRL

Finance costs

$ 972

954

Change in fair value of financial instruments

0

0

Goldman Sachs Bank [member] | BRL | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount | R$

R$ 754440

Fair value assets

6,020

Other comprehensive income, net of taxes

0

Change in OCI

$ 0

Maturity Date of Swap Contracts

Aug. 10, 2022

Notional or Purchase currency

BRL

Finance costs

$ 4,302

Change in fair value of financial instruments

0

Goldman Sachs Bank [member] | USD | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount | R$

R$ 754440

Fair value assets

748

Other comprehensive income, net of taxes

0

Change in OCI

$ 0

Maturity Date of Swap Contracts

Aug. 10, 2022

Notional or Purchase currency

BRL

Finance costs

$ 0

Change in fair value of financial instruments

(748)

ABC Brasil S.A. [member] | BRL | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

12,232

Fair value assets

0

Other comprehensive income, net of taxes

0

Change in OCI

$ 0

Maturity Date of Swap Contracts

Nov. 24, 2017

Notional or Purchase currency

USD

Finance costs

$ 1,863

Change in fair value of financial instruments

0

ABC Brasil S.A. [member] | USD | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount | R$

R$ 12232

Fair value assets

8,740

Fair value liability

(8,907)

Other comprehensive income, net of taxes

0

Change in OCI

$ 0

Maturity Date of Swap Contracts

Aug. 1, 2020

Notional or Purchase currency

USD

Finance costs

$ 0

Change in fair value of financial instruments

0

Cash flow hedges [member] | Interest rate swap contract [member]

Disclosure of detailed information about hedges [line items]

Fair value assets

0

0

Fair value liability

0

0

Net investment hedges

Disclosure of detailed information about hedges [line items]

Fair value assets

14,762

12,234

Fair value liability

(11,669)

(1,604)

Other comprehensive income, net of taxes

(8,405)

(9,594)

Change in OCI

(1,190)

(25,146)

Net investment hedges | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Fair value assets

5,382

11,313

Fair value liability

(2,289)

0

Other comprehensive income, net of taxes

1,942

Change in OCI

(10,346)

Net investment hedges | Santander Bank [member] | MXN

Disclosure of detailed information about hedges [line items]

Notional amount

11,111

Other comprehensive income, net of taxes

(2,113)

Change in OCI

$ (2,411)

Maturity Date of Swap Contracts

Jan. 20, 2018

Notional or Purchase currency

USD

Finance costs

$ 0

Change in fair value of financial instruments

21

Net investment hedges | Santander Bank [member] | MXN | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

11,111

11,111

Fair value assets

0

0

Fair value liability

0

0

Other comprehensive income, net of taxes

(2,113)

(2,113)

Change in OCI

$ 0

$ 0

Maturity Date of Swap Contracts

Jan. 20, 2020

Jan. 20, 2018

Notional or Purchase currency

USD

USD

Net investment hedges | Santander Bank [member] | EUR

Disclosure of detailed information about hedges [line items]

Notional amount

20,000

Other comprehensive income, net of taxes

1,742

Change in OCI

$ (2,522)

Maturity Date of Swap Contracts

Jan. 20, 2018

Notional or Purchase currency

USD

Finance costs

$ 0

Change in fair value of financial instruments

88

Net investment hedges | Santander Bank [member] | EUR | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

20,000

20,000

Fair value assets

0

0

Fair value liability

0

0

Other comprehensive income, net of taxes

$ 1,742

$ 1,742

Change in OCI

$ 0

$ 0

Maturity Date of Swap Contracts

Jan. 20, 2020

Jan. 20, 2018

Notional or Purchase currency

USD

USD

Net investment hedges | Goldman Sachs Bank [member] | MXN

Disclosure of detailed information about hedges [line items]

Notional amount

40,000

Other comprehensive income, net of taxes

(7,600)

Change in OCI

$ (8,671)

Maturity Date of Swap Contracts

Jan. 20, 2018

Notional or Purchase currency

USD

Finance costs

$ 0

Change in fair value of financial instruments

(47)

Net investment hedges | Goldman Sachs Bank [member] | MXN | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

40,000

40,000

Fair value assets

0

0

Fair value liability

0

0

Other comprehensive income, net of taxes

$ (7,600)

$ (7,600)

Change in OCI

$ 0

$ 0

Maturity Date of Swap Contracts

Jan. 20, 2020

Jan. 20, 2018

Notional or Purchase currency

USD

USD

Net investment hedges | Goldman Sachs Bank [member] | EUR

Disclosure of detailed information about hedges [line items]

Notional amount

48,000

Other comprehensive income, net of taxes

3,587

Change in OCI

$ (5,452)

Maturity Date of Swap Contracts

Jan. 20, 2018

Notional or Purchase currency

USD

Finance costs

$ 0

Change in fair value of financial instruments

217

Net investment hedges | Goldman Sachs Bank [member] | EUR | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

48,000

48,000

Fair value assets

0

0

Fair value liability

0

0

Other comprehensive income, net of taxes

$ 3,587

$ 3,587

Change in OCI

$ 0

$ 0

Maturity Date of Swap Contracts

Jan. 20, 2020

Jan. 20, 2018

Notional or Purchase currency

USD

USD

Net investment hedges | Goldman Sachs Bank [member] | PEN

Disclosure of detailed information about hedges [line items]

Notional amount

13,800

13,800

Fair value assets

0

Fair value liability

0

Other comprehensive income, net of taxes

$ 22

19

Change in OCI

$ 0

$ (59)

Maturity Date of Swap Contracts

Jan. 20, 2018

Jan. 18, 2018

Notional or Purchase currency

USD

USD

Finance costs

$ 0

$ 0

Change in fair value of financial instruments

0

6

Net investment hedges | Goldman Sachs Bank [member] | PEN | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

13,800

Fair value assets

0

Fair value liability

0

Other comprehensive income, net of taxes

$ 22

Change in OCI

$ 0

Maturity Date of Swap Contracts

Jan. 18, 2018

Notional or Purchase currency

USD

Net investment hedges | Goldman Sachs Bank [member] | COP

Disclosure of detailed information about hedges [line items]

Notional amount

7,200

7,200

Fair value assets

0

Fair value liability

0

Other comprehensive income, net of taxes

(80)

(88)

Change in OCI

$ 0

$ (19)

Maturity Date of Swap Contracts

Jan. 20, 2018

Jan. 18, 2018

Notional or Purchase currency

USD

USD

Finance costs

$ 0

$ 0

Change in fair value of financial instruments

0

(1)

Net investment hedges | Goldman Sachs Bank [member] | COP | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

7,200

Fair value assets

0

Fair value liability

0

Other comprehensive income, net of taxes

$ (80)

Change in OCI

$ 0

Maturity Date of Swap Contracts

Jan. 18, 2018

Notional or Purchase currency

USD

Net investment hedges | Goldman Sachs Bank [member] | USD

Disclosure of detailed information about hedges [line items]

Notional amount

$ 1,065,060

Other comprehensive income, net of taxes

(7,256)

Change in OCI

$ 7,256

Maturity Date of Swap Contracts

Aug. 22, 2018

Notional or Purchase currency

MXN

Finance costs

$ 0

Change in fair value of financial instruments

0

Net investment hedges | Goldman Sachs Bank [member] | USD | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

$ 1,065,060

$ 1,065,060

Fair value assets

6,696

6,025

Fair value liability

(6,543)

(922)

Other comprehensive income, net of taxes

4,014

$ (3,094)

Change in OCI

$ (7,108)

$ (4,163)

Maturity Date of Swap Contracts

Aug. 22, 2022

Aug. 22, 2018

Notional or Purchase currency

MXN

MXN

Net investment hedges | Nomura International Bank [member] | MXN

Disclosure of detailed information about hedges [line items]

Notional amount

23,889

Other comprehensive income, net of taxes

(4,357)

Change in OCI

$ (5,358)

Maturity Date of Swap Contracts

Jan. 20, 2018

Notional or Purchase currency

USD

Finance costs

$ 0

Change in fair value of financial instruments

105

Net investment hedges | Nomura International Bank [member] | MXN | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

23,889

23,889

Fair value assets

0

0

Fair value liability

0

0

Other comprehensive income, net of taxes

$ (4,357)

$ (4,357)

Change in OCI

$ 0

$ 0

Maturity Date of Swap Contracts

Jan. 20, 2020

Jan. 20, 2018

Notional or Purchase currency

USD

USD

Net investment hedges | Nomura International Bank [member] | EUR

Disclosure of detailed information about hedges [line items]

Notional amount

22,000

Other comprehensive income, net of taxes

1,620

Change in OCI

$ (2,476)

Maturity Date of Swap Contracts

Jan. 20, 2018

Notional or Purchase currency

USD

Finance costs

$ 0

Change in fair value of financial instruments

99

Net investment hedges | Nomura International Bank [member] | EUR | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

22,000

22,000

Fair value assets

0

0

Fair value liability

0

0

Other comprehensive income, net of taxes

$ 1,620

$ 1,620

Change in OCI

$ 0

$ 0

Maturity Date of Swap Contracts

Jan. 20, 2020

Jan. 20, 2018

Notional or Purchase currency

USD

USD

Net investment hedges | Nomura International Bank [member] | USD

Disclosure of detailed information about hedges [line items]

Notional amount | €

€ 34,109

Other comprehensive income, net of taxes

382

Change in OCI

$ (382)

Maturity Date of Swap Contracts

Aug. 22, 2018

Notional or Purchase currency

EUR

Finance costs

$ 0

Change in fair value of financial instruments

0

Net investment hedges | Nomura International Bank [member] | USD | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount | €

€ 34,109

€ 34,109

Fair value assets

447

189

Fair value liability

0

0

Other comprehensive income, net of taxes

$ (714)

$ (257)

Change in OCI

$ 457

$ 640

Maturity Date of Swap Contracts

Aug. 22, 2022

Aug. 22, 2018

Notional or Purchase currency

EUR

EUR

Net investment hedges | BBVA Bank [member] | PEN

Disclosure of detailed information about hedges [line items]

Notional amount

55,200

55,200

Fair value assets

0

Fair value liability

0

Other comprehensive income, net of taxes

$ 71

71

Change in OCI

$ 0

$ (229)

Maturity Date of Swap Contracts

Jan. 20, 2018

Jan. 18, 2018

Notional or Purchase currency

USD

USD

Finance costs

$ 0

$ 0

Change in fair value of financial instruments

0

23

Net investment hedges | BBVA Bank [member] | PEN | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

55,200

Fair value assets

0

Fair value liability

0

Other comprehensive income, net of taxes

$ 71

Change in OCI

$ 0

Maturity Date of Swap Contracts

Jan. 18, 2018

Notional or Purchase currency

USD

Net investment hedges | BBVA Bank [member] | COP

Disclosure of detailed information about hedges [line items]

Notional amount

28,800

$ 28,800

Fair value assets

0

Fair value liability

0

Other comprehensive income, net of taxes

(359)

(359)

Change in OCI

$ 0

$ (65)

Maturity Date of Swap Contracts

Jan. 20, 2018

Jan. 18, 2018

Notional or Purchase currency

USD

USD

Finance costs

$ 0

$ 0

Change in fair value of financial instruments

0

$ 7

Net investment hedges | BBVA Bank [member] | COP | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

28,800

Fair value assets

0

Fair value liability

$ 0

Other comprehensive income, net of taxes

$ (359)

Change in OCI

$ 0

Maturity Date of Swap Contracts

Jan. 18, 2018

Notional or Purchase currency

USD

Net investment hedges | Morgan Stanley Member [Member] | PEN | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

66,000

Fair value assets

13

Fair value liability

(80)

Other comprehensive income, net of taxes

74

Change in OCI

$ (74)

Maturity Date of Swap Contracts

Aug. 22, 2022

Notional or Purchase currency

USD

Finance costs

$ 1,815

Net investment hedges | Morgan Stanley Member [Member] | BRL | Currency swap contract [member]

Disclosure of detailed information about hedges [line items]

Notional amount

308,584

Fair value assets

135

Fair value liability

$ (148)

Other comprehensive income, net of taxes

99

Change in OCI

$ (99)

Maturity Date of Swap Contracts

Aug. 22, 2022

Notional or Purchase currency

USD

Finance costs

$ 3,545

CASH AND CASH EQUIVALENTS (Deta

CASH AND CASH EQUIVALENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash and cash equivalents [abstract]
Deposits held at call	$ 96,978	$ 100,706
Short-term financial investments	27,728	32,820
Total	$ 124,706	$ 133,526	$ 141,762	$ 194,035

FINANCIAL LIABILITIES - PAYMENT

FINANCIAL LIABILITIES - PAYMENTS SCHEDULE (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Senior Secured Notes	$ 591,875		$ 498,000
Brazilian bonds-Debentures			18,647
Finance leases	194,765	$ 184,099	5,527
Bank borrowings, undiscounted cash flows	24,048		40,748
Trade and other payables	177,855		199,277
Total financial liabilities	1,030,782		763,326
Year 1
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Senior Secured Notes	30,625		24,500
Brazilian bonds-Debentures			4,698
Finance leases	66,415		3,785
Bank borrowings, undiscounted cash flows	23,248		36,176
Trade and other payables	166,111		184,886
Total financial liabilities	286,399		254,045
Year 2
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Senior Secured Notes	30,625		24,500
Brazilian bonds-Debentures			4,378
Finance leases	52,134		1,691
Bank borrowings, undiscounted cash flows	449		3,726
Trade and other payables	11,744		14,391
Total financial liabilities	94,952		48,686
Year 3
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Senior Secured Notes	530,625		24,500
Brazilian bonds-Debentures			4,091
Finance leases	41,069		794
Bank borrowings, undiscounted cash flows	351		474
Trade and other payables	0		0
Total financial liabilities	572,045		29,859
Year 4
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Senior Secured Notes	0		424,500
Brazilian bonds-Debentures			3,759
Finance leases	32,079		384
Bank borrowings, undiscounted cash flows	0		372
Trade and other payables	0		0
Total financial liabilities	32,079		429,015
Year 5
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Senior Secured Notes	0		0
Brazilian bonds-Debentures			1,721
Finance leases	21,481		0
Bank borrowings, undiscounted cash flows	0		0
Trade and other payables	0		0
Total financial liabilities	21,481		1,721
More than 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Senior Secured Notes	0		0
Brazilian bonds-Debentures			0
Finance leases	23,826		0
Bank borrowings, undiscounted cash flows	0		0
Trade and other payables	0		0
Total financial liabilities	$ 23,826		$ 0

FINANCIAL LIABILITIES - REPAYME

FINANCIAL LIABILITIES - REPAYMENTS SCHEDULE (Details) $ in Thousands, R$ in Millions	12 Months Ended
	Dec. 31, 2018BRL (R$)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Debentures | $		$ 0	$ 14,708
Brazilian Subsidiary
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Perecentage of repayment of debentures, per original schedule	100.00%
Perecentage of repayment of debentures, per new schedule	56.07%
2014 [Member] | Brazilian Subsidiary
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Perecentage of repayment of debentures, per original schedule	7.00%
2015 [Member] | Brazilian Subsidiary
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Perecentage of repayment of debentures, per original schedule	11.00%
2016 | Brazilian Subsidiary
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Perecentage of repayment of debentures, per original schedule	15.00%
Debentures	R$ 915
Early repayment of debentures	R$ 100
2017 | Brazilian Subsidiary
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Perecentage of repayment of debentures, per original schedule	18.00%
Perecentage of repayment of debentures, per new schedule	7.07%
2018 | Brazilian Subsidiary
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Perecentage of repayment of debentures, per original schedule	21.00%
Perecentage of repayment of debentures, per new schedule	21.00%
2019 | Brazilian Subsidiary
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Perecentage of repayment of debentures, per original schedule	28.00%
Perecentage of repayment of debentures, per new schedule	28.00%

FINANCIAL DEBT WITH THIRD PAR_3

FINANCIAL DEBT WITH THIRD PARTIES (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Borrowings [abstract]
Non-current Senior Secured Notes	$ 490,012,000	$ 390,507,000
Brazilian bonds-Debentures	0	11,163,000
Non-current Bank Borrowing	748,000	4,387,000
Non-current lease liabilities	142,738,000	2,369,000
Total non-current	633,498,000	408,426,000
Current senior Secured Notes	11,909,722.2222222	9,528,000
Brazilian bonds-Debentures	0	3,545,000
Bank borrowing	23,180,000	35,111,000
Current lease liabilities	52,027,000	3,158,000
Total current	87,116,722.2222222	51,342,000
TOTAL DEBT WITH THIRD PARTIES	$ 720,614,722.222222	$ 459,768,000

FINANCIAL DEBT WITH THIRD PAR_4

FINANCIAL DEBT WITH THIRD PARTIES (Details) / TABLE MOVEMENT OF DEBT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about borrowings [line items]
New Leases / IFRS 16	$ 56,088,000	$ 0	$ 0
Foreign exchange gain (loss)	(9,080,000)	(28,836,000)	(23,427,000)
Borrowings	109,700,000
Non-current Senior Secured Notes	490,012,000	390,507,000
Brazilian bonds-Debentures	0	11,163,000
Bank borrowing	23,928,000	39,498,000
Total non-current	633,498,000	408,426,000
Current senior Secured Notes	11,909,722.2222222	9,528,000
Brazilian bonds-Debentures	0	3,545,000
Bank borrowing	23,180,000	35,111,000
Total current	87,116,722.2222222	51,342,000
TOTAL DEBT WITH THIRD PARTIES	720,614,722.222222	459,768,000
Third parties debt [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	459,768,000	486,291,000	534,935,000
New borrowing	173,717,000	58,462,000	474,465,000
Amortization	(157,567,000)	(81,675,000)	(534,460,000)
New Leases / IFRS 16	211,981,000	0	10,302,000
Interest accrued	51,255,000	30,656,000	44,892,000
Interest paid	(31,309,000)	(33,559,000)	(44,168,000)
Foreign exchange gain (loss)	0	0	0
Amortization (addition) fees	(794,000)	2,127,000	(4,415,000)
Translation differences	13,564,000	(2,534,000)	4,740,000
Borrowings	720,615,000	459,768,000	486,291,000
Non-current Senior Secured Notes	490,012,000	390,507,000
Brazilian bonds-Debentures	0	11,163,000
Bank borrowing	748,000	4,387,000
Total non-current	633,498,000	408,426,000
Current senior Secured Notes	11,909,722.2222222	9,528,000
Brazilian bonds-Debentures	0	3,545,000
Bank borrowing	23,180,000	35,111,000
Total current	87,116,722.2222222	51,342,000
TOTAL DEBT WITH THIRD PARTIES	720,614,722.222222	459,768,000
Senior Secured Notes | Third parties debt [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	400,035,000	398,346,000	303,350,000
New borrowing	100,170,000	0	400,000,000
Amortization	0	0	(300,000,000)
New Leases / IFRS 16	0	0	0
Interest accrued	29,779,000	24,500,000	23,609,000
Interest paid	(27,563,000)	(24,500,000)	(23,361,000)
Foreign exchange gain (loss)	0	0	0
Amortization (addition) fees	(499,000)	2,245,000	(5,252,000)
Translation differences	0	(556,000)	0
Borrowings	501,922,000	400,035,000	398,346,000
Brazilian bonds - Debentures | Third parties debt [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	14,708,000	21,055,000	156,596,000
New borrowing	0	0	22,320,000
Amortization	(14,513,000)	(3,543,000)	(162,591,000)
New Leases / IFRS 16	0	0	0
Interest accrued	441,000	1,809,000	15,373,000
Interest paid	(676,000)	(1,920,000)	(15,331,000)
Foreign exchange gain (loss)	0	0	0
Amortization (addition) fees	(295,000)	(118,000)	837,000
Translation differences	335,000	(2,575,000)	3,851,000
Borrowings	0	14,708,000	21,055,000
Finance lease payables | Third parties debt [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	5,527,000	10,498,000	3,636,000
New borrowing	0	0	0
Amortization	(56,088,000)	(4,221,000)	(2,816,000)
New Leases / IFRS 16	211,981,000	0	10,302,000
Interest accrued	18,307,000	856,000	425,000
Interest paid	(812,000)	(856,000)	(425,000)
Foreign exchange gain (loss)	0	0	0
Amortization (addition) fees	0	0	0
Translation differences	15,850,000	(750,000)	(624,000)
Borrowings	194,765,000	5,527,000	10,498,000
Other borrowings | Third parties debt [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	39,498,000	56,392,000	71,353,000
New borrowing	73,547,000	58,462,000	52,145,000
Amortization	(86,966,000)	(73,911,000)	(69,053,000)
New Leases / IFRS 16	0	0	0
Interest accrued	2,728,000	3,491,000	5,485,000
Interest paid	(2,258,000)	(6,283,000)	(5,051,000)
Foreign exchange gain (loss)	0	0	0
Amortization (addition) fees	0	0	0
Translation differences	(2,621,000)	1,347,000	1,513,000
Borrowings	$ 23,928,000	$ 39,498,000	$ 56,392,000

FINANCIAL DEBT WITH THIRD PAR_5

FINANCIAL DEBT WITH THIRD PARTIES - SENIOR SECURED NOTES, DEBENTURES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Total debt	$ 109,700
Senior Secured Notes | Level 1 of fair value hierarchy [member]
Disclosure of detailed information about borrowings [line items]
Borrowings maturity	2022	2022
Borrowings, original currency	U.S. dollar	U.S. dollar
Principal	$ 490,012	$ 390,507
Interest accrued	11,910	9,528
Total debt	$ 501,922	$ 9,528

FINANCIAL DEBT WITH THIRD PAR_6

FINANCIAL DEBT WITH THIRD PARTIES - BANK BORROWING (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 109,700
March 27, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	24,800
April 16, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	10,607
July 16, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	270
August 13, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	35,504
Subtotal 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	71,181
March 26, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	9,400
April 17, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	19,643
December 21, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	9,234
Subtotal 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	38,277
October 27, 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	242
Subtotal 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	242
Tranche A [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 68,423
Interest rate spread	Long-Term Interest Rate (Taxa de Juros de Longo Prazo — TJLP) plus 2.5% per annum
Tranche A [member] | March 27, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 11,100
Tranche A [member] | April 16, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	4,714
Tranche A [member] | July 16, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche A [member] | August 13, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	27,584
Tranche A [member] | Subtotal 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	43,398
Tranche A [member] | March 26, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	5,753
Tranche A [member] | April 17, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	12,022
Tranche A [member] | December 21, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	7,250
Tranche A [member] | Subtotal 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	25,025
Tranche A [member] | October 27, 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche A [member] | Subtotal 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche B [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 17,101
Interest rate spread	SELIC Rate plus 2.5% per annum
Tranche B [member] | March 27, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 5,480
Tranche B [member] | April 16, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	2,357
Tranche B [member] | July 16, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche B [member] | August 13, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	3,013
Tranche B [member] | Subtotal 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	10,850
Tranche B [member] | March 26, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	1,438
Tranche B [member] | April 17, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	3,006
Tranche B [member] | December 21, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	1,807
Tranche B [member] | Subtotal 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	6,251
Tranche B [member] | October 27, 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche B [member] | Subtotal 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche C [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 21,710
Interest rate spread	4.0% per year
Tranche C [member] | March 27, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 7,672
Tranche C [member] | April 16, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	3,300
Tranche C [member] | July 16, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche C [member] | August 13, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	4,430
Tranche C [member] | Subtotal 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	15,402
Tranche C [member] | March 26, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	2,042
Tranche C [member] | April 17, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	4,266
Tranche C [member] | December 21, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche C [member] | Subtotal 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	6,308
Tranche C [member] | October 27, 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche C [member] | Subtotal 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche D [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 1,777
Interest rate spread	6.0% per year
Tranche D [member] | March 27, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 548
Tranche D [member] | April 16, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	236
Tranche D [member] | July 16, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche D [member] | August 13, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	477
Tranche D [member] | Subtotal 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	1,261
Tranche D [member] | March 26, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	167
Tranche D [member] | April 17, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	349
Tranche D [member] | December 21, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche D [member] | Subtotal 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	516
Tranche D [member] | October 27, 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche D [member] | Subtotal 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche E [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 689
Interest rate spread	Long-Term Interest Rate (Taxa de Juros de Longo Prazo — TJLP)
Tranche E [member] | March 27, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 0
Tranche E [member] | April 16, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche E [member] | July 16, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	270
Tranche E [member] | August 13, 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche E [member] | Subtotal 2014
Disclosure of detailed information about borrowings [line items]
Borrowings	270
Tranche E [member] | March 26, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche E [member] | April 17, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	0
Tranche E [member] | December 21, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	177
Tranche E [member] | Subtotal 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	177
Tranche E [member] | October 27, 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	242
Tranche E [member] | Subtotal 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 242

FINANCIAL DEBT WITH THIRD PAR_7

FINANCIAL DEBT WITH THIRD PARTIES - BANK BORROWING AND CVI NARRATIVE (Details) R$ in Thousands, $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2019USD ($)m	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 26, 2016BRL (R$)
Disclosure of detailed information about borrowings [line items]
Borrowings		$ 109,700
Other gains related to principle amount		10,477	$ 180	$ 372
Foreign exchange gain (loss)		(9,080)	$ (28,836)	$ (23,427)
New credit agreement with BNDES [member]
Disclosure of detailed information about borrowings [line items]
Undrawn credit facility		$ 5,458			R$ 22000
Borrowing ineterest rate spread		The interest rate of this facility is Long-Term Interest Rate (Taxa de Juros de Longo Prazo - TJLP) plus 2.0% per annum
Term of the credit faicility | m		48
First payment due date		Sep. 15, 2018
Last payment due date		Oct. 15, 2022
CVI, senior obligations [member] | Argentinian subsidiary [Member]
Disclosure of detailed information about borrowings [line items]
Excess cash as a percentage of total cash available			90.00%
Other gains related to principle amount	$ 41,700
Reversal of finance costs	19,900
Foreign exchange gain (loss)	$ 35,400

FINANCIAL DEBT WITH THIRD PAR_8

FINANCIAL DEBT WITH THIRD PARTIES - SENIOR SECURED NOTES (Details) € in Thousands, R$ in Thousands

3 Months Ended

4 Months Ended

Apr. 04, 2019USD ($)

Apr. 15, 2019BRL (R$)

Apr. 15, 2019USD ($)

Dec. 31, 2019USD ($)

Aug. 20, 2019BRL (R$)

Aug. 20, 2019EUR (€)

Aug. 13, 2019BRL (R$)

Mar. 13, 2019BRL (R$)

Feb. 26, 2019BRL (R$)

Feb. 26, 2019EUR (€)

Dec. 31, 2018USD ($)

Oct. 16, 2017USD ($)

Aug. 10, 2017USD ($)

Disclosure of detailed information about borrowings [line items]

Senior Secured Notes, undiscounted cash flows

$ 591,875,000

$ 498,000,000

Borrowings

109,700,000

Atento Brasil S.A. [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

8.90%

Notional amount | R$

R$ 23254

Borrowings

5,769,000

Atento El Salvador S.A. [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

8.00%

Notional amount

$ 1,600,000

Borrowings

805,000

Senior Secured Notes | Atento Brasil S.A. [member]

Disclosure of detailed information about borrowings [line items]

Repayment of bonds and debentures

R$ 57300

$ 15,300,000

Interest paid, classified as financing activities

2,700

700,000

Payments for debt issue costs

R$ 300

$ 100,000

Senior Secured Notes | Atento Brasil S.A. [member] | Banco ABC Brasil [Member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

1.25%

1.25%

2.33%

2.33%

Notional amount | €

€ 7,766

€ 7,052

Borrowings

8,739,000

Borrowings, adjustment to interest rate basis

1.80%

1.80%

2.20%

2.20%

Threshold Amount For Spread Rate | R$

R$ 35000

R$ 30000

Senior Secured Notes | Atento Brasil S.A. [member] | Banco do Brasil [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

2.127%

Notional amount | R$

R$ 30000

Borrowings

7,457,000

Existing Notes | Atento Luxco 1, S.A. [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

6.125%

Notional amount

$ 400,000,000

Additional Notes | Atento Luxco 1, S.A. [member]

Disclosure of detailed information about borrowings [line items]

Maturity Date

2022

Borrowings, interest rate

6.125%

Notional amount

$ 100,000,000

Borrowings

$ 501,922,000

FINANCIAL DEBT WITH THIRD PAR_9

FINANCIAL DEBT WITH THIRD PARTIES - DEBENTURES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about borrowings [line items]
Finance costs	$ 68,085	$ 45,612	$ 78,145
Brazilian bonds-Debentures		$ 18,647

FINANCIAL DEBT WITH THIRD PA_10

FINANCIAL DEBT WITH THIRD PARTIES - BANK BORROWING ATENTO BRASIL SA (Details) $ in Thousands	Dec. 31, 2019USD ($)
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 109,700

TRADE AND OTHER NON TRADE PAY_3

TRADE AND OTHER NON TRADE PAYABLES (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Trade and other payables [abstract]
Other payables	$ 10,261	$ 13,744
Suppliers	1,483	647
Total non-current	11,744	14,391
Suppliers	71,311	74,616
Advances	365	2,296
Total current trade payables	71,676	76,912
Suppliers of fixed assets	21,276	26,003
Personnel	67,208	67,644
Other Payables	4,806	13,526
Current deposits from customers	1,145	789
Total current other non-trade payables	94,435	107,962
Total Current	166,111	184,874
Total	$ 177,855	$ 199,265

EQUITY - MEASUREMENT OF FAIR VA

EQUITY - MEASUREMENT OF FAIR VALUE (Details) - Time Restricted Stock Units [Member]	10 Months Ended	30 Months Ended			58 Months Ended
	Jan. 02, 2020$ / shares	Jan. 04, 2021$ / shares	Jan. 02, 2020$ / shares	Jan. 04, 2019$ / shares	Jan. 02, 2024$ / shares
2016 plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock price (USD)				$ 9.07
Strike price (USD)				$ 0.01
Time (years)				2.5
Risk free rate				0.86%
Expected volatility				24.40%
Dividend yield				0.01%
2017 plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock price (USD)			$ 11
Strike price (USD)			$ 0.01
Time (years)			2.5
Risk free rate			1.51%
Expected volatility			24.83%
Dividend yield			0.01%
2018 plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock price (USD)		$ 7
Strike price (USD)		$ 0.01
Time (years)		2.5
Risk free rate		2.60%
Expected volatility		23.05%
Dividend yield		0.01%
2019 Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock price (USD)	$ 2.66
Strike price (USD)	$ 0.01
Time (years)	2.5
Risk free rate	1.77%
Expected volatility	26.74%
Dividend yield	0.01%
2019 Plan Board and Extraordinary [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock price (USD)	$ 3.96
Strike price (USD)	$ 0.01
Time (years)	0.25
2019 Plan 5 Years
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock price (USD)					$ 3.96
Strike price (USD)					$ 0.01
Time (years)					5

EQUITY - OUTSTANDING RSUS (Deta

EQUITY - OUTSTANDING RSUS (Details)	1 Months Ended		4 Months Ended	5 Months Ended	12 Months Ended
	Feb. 02, 2020	Jan. 18, 2019shares	Apr. 19, 2018	Jun. 02, 2017	Dec. 31, 2019USD ($)shares$ / shares	Dec. 31, 2018USD ($)shares$ / shares	Dec. 31, 2017shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Treasury Stock Shares Acquired					1,106,158
Purchase Of Treasury Shares | $					$ 11,141,000	$ 8,178,000
Treasury Stock Acquired Average Cost Per Share | $					7.39
Number Of Other Equity Instruments Exercised Or Vested In Sharebased Payment Arrangement	1,305,065
Increase (decrease) in number of shares outstanding		335,431
Number of shares outstanding		75,406,357
Equity attributable to owners of parent [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Purchase Of Treasury Shares | $					(11,141,000)	(8,178,000)
Treasury Shares Member
Disclosure of terms and conditions of share-based payment arrangement [line items]
Purchase Of Treasury Shares | $					$ (11,141,000)	$ (8,178,000)
Increase (decrease) in number of shares outstanding					4,425,499	1,106,158
Number of shares outstanding					5,531,657	1,106,158
Weighted average share price 2019 | $ / shares					$ 2.52	$ 7.39
2017 plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units outstanding					861,863
2018 plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units outstanding					1,060,220
Time Restricted Stock Units ("RSU") (equity settled) | 2016 plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units outstanding					0	1,109,338	1,148,625
Forfeited						39,287
Vested					(1,109,338)
Time Restricted Stock Units ("RSU") (equity settled) | 2017 plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units outstanding					443,490	815,693	861,863
Forfeited					137,136	46,170
Vested					(235,067)
Number Of Instruments Other Equity Instruments Granted				29,300
Time Restricted Stock Units ("RSU") (equity settled) | 2018 plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units outstanding					647,215	1,060,220	0
Forfeited					312,641	5,000
Vested					(100,364)
Granted						1,065,220
Number Of Instruments Other Equity Instruments Granted			23,232
ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod			1
Time Restricted Stock Units ("RSU") (equity settled) | 2019 Plan Board and Extraordinary [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units outstanding					813,842
Granted					813,842
Time Restricted Stock Units ("RSU") (equity settled) | 2019 Plan 5 Years
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units outstanding					238,663
Granted					238,663
Time Restricted Stock Units ("RSU") (equity settled) | 2019 Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units outstanding					2,622,843
Forfeited					571,035
Granted					2,560,666
Additional grant					633,212

EQUITY - THE MOVEMENT OF THE RS

EQUITY - THE MOVEMENT OF THE RSUS (Details)	12 Months Ended
	Dec. 31, 2019shares	Dec. 31, 2018shares	Dec. 31, 2017shares
2017 plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units outstanding	861,863
2018 plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units outstanding	1,060,220
Time Restricted Stock Units [Member] | 2016 plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited		39,287
Vested	(1,109,338)
Number of units outstanding	0	1,109,338	1,148,625
Time Restricted Stock Units [Member] | 2016 plan [member] | ARGENTINA [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited		14,592
Vested	(31,115)
Number of units outstanding	0	31,115	16,523
Time Restricted Stock Units [Member] | 2016 plan [member] | BRAZIL [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited		23,348
Vested	(177,701)
Number of units outstanding	0	177,701	201,049
Time Restricted Stock Units [Member] | 2016 plan [member] | CHILE [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited		3,392
Vested	(58,133)
Number of units outstanding	0	58,133	61,525
Time Restricted Stock Units [Member] | 2016 plan [member] | COLOMBIA [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited		0
Vested	(10,940)
Number of units outstanding	0	10,940	10,940
Time Restricted Stock Units [Member] | 2016 plan [member] | SPAIN [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited		54,063
Vested	(155,553)
Number of units outstanding	0	155,553	101,490
Time Restricted Stock Units [Member] | 2016 plan [member] | GUATEMALA [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited		0
Vested	(798)
Number of units outstanding	0	798	798
Time Restricted Stock Units [Member] | 2016 plan [member] | MEXICO [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited		70,732
Vested	(36,763)
Number of units outstanding	0	36,763	107,495
Time Restricted Stock Units [Member] | 2016 plan [member] | PERU [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited		3,392
Vested	(8,678)
Number of units outstanding	0	8,678	5,286
Time Restricted Stock Units [Member] | 2016 plan [member] | UNITED STATES [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited		13,862
Vested	(629,657)
Number of units outstanding	0	629,657	643,519
Time Restricted Stock Units [Member] | 2017 plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	0
Forfeited	137,136	46,170
Vested	(235,067)
Number of units outstanding	443,490	815,693	861,863
Time Restricted Stock Units [Member] | 2017 plan [member] | BRAZIL [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	0
Forfeited	0	46,170
Vested	0
Number of units outstanding	71,497	71,497	117,667
Time Restricted Stock Units [Member] | 2017 plan [member] | CHILE [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	0
Forfeited	0	0
Vested	0
Number of units outstanding	66,028	66,028	66,028
Time Restricted Stock Units [Member] | 2017 plan [member] | SPAIN [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	43,915
Forfeited	41,418	0
Vested	0
Number of units outstanding	71,895	69,398	69,398
Time Restricted Stock Units [Member] | 2017 plan [member] | UNITED STATES [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	(43,915)
Forfeited	95,718	0
Vested	(235,067)
Number of units outstanding	234,070	608,770	608,770
Time Restricted Stock Units [Member] | 2018 plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	0
Forfeited	312,641	5,000
Vested	(100,364)
Granted		1,065,220
Number of units outstanding	647,215	1,060,220	0
Time Restricted Stock Units [Member] | 2018 plan [Member] | ARGENTINA [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	0
Forfeited	0	0
Vested	0
Granted		27,244
Number of units outstanding	27,244	27,244	0
Time Restricted Stock Units [Member] | 2018 plan [Member] | BRAZIL [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	(3,680)
Forfeited	58,962	5,000
Vested	0
Granted		287,743
Number of units outstanding	220,101	282,743	0
Time Restricted Stock Units [Member] | 2018 plan [Member] | CHILE [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	0
Forfeited	4,195	0
Vested	0
Granted		70,009
Number of units outstanding	65,814	70,009	0
Time Restricted Stock Units [Member] | 2018 plan [Member] | COLOMBIA [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	0
Forfeited	0	0
Vested	0
Granted		21,049
Number of units outstanding	21,049	21,049	0
Time Restricted Stock Units [Member] | 2018 plan [Member] | SPAIN [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	68,591
Forfeited	48,864	0
Vested	0
Granted		105,168
Number of units outstanding	124,895	105,168	0
Time Restricted Stock Units [Member] | 2018 plan [Member] | MEXICO [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	0
Forfeited	5,025	0
Vested	0
Granted		60,736
Number of units outstanding	55,711	60,736	0
Time Restricted Stock Units [Member] | 2018 plan [Member] | PERU [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	0
Forfeited	0	0
Vested	0
Granted		20,306
Number of units outstanding	20,306	20,306	0
Time Restricted Stock Units [Member] | 2018 plan [Member] | UNITED STATES [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Transfer	(64,911)
Forfeited	195,595	0
Vested	(100,364)
Granted		472,965
Number of units outstanding	112,095	472,965	0
Time Restricted Stock Units [Member] | 2019 Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited	571,035
Additional grant	633,212
Granted	2,560,666
Number of units outstanding	2,622,843
Time Restricted Stock Units [Member] | 2019 Plan [Member] | ARGENTINA [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited	0
Additional grant	0
Granted	108,352
Number of units outstanding	108,352
Time Restricted Stock Units [Member] | 2019 Plan [Member] | BRAZIL [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited	174,050
Additional grant	400,000
Granted	889,108
Number of units outstanding	1,115,058
Time Restricted Stock Units [Member] | 2019 Plan [Member] | CHILE [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited	9,825
Additional grant	0
Granted	147,021
Number of units outstanding	137,196
Time Restricted Stock Units [Member] | 2019 Plan [Member] | COLOMBIA [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited	0
Additional grant	0
Granted	53,972
Number of units outstanding	53,972
Time Restricted Stock Units [Member] | 2019 Plan [Member] | SPAIN [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited	112,838
Additional grant	133,212
Granted	478,473
Number of units outstanding	498,847
Time Restricted Stock Units [Member] | 2019 Plan [Member] | GUATEMALA [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited	0
Additional grant	100,000
Granted	0
Number of units outstanding	100,000
Time Restricted Stock Units [Member] | 2019 Plan [Member] | MEXICO [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited	5,471
Additional grant	0
Granted	219,963
Number of units outstanding	214,492
Time Restricted Stock Units [Member] | 2019 Plan [Member] | PERU [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited	0
Additional grant	0
Granted	61,175
Number of units outstanding	61,175
Time Restricted Stock Units [Member] | 2019 Plan [Member] | UNITED STATES [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited	268,851
Additional grant	0
Granted	602,602
Number of units outstanding	333,751
Time Restricted Stock Units [Member] | 2019 Plan Board and Extraordinary [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted	813,842
Number of units outstanding	813,842
Time Restricted Stock Units [Member] | 2019 Plan Board and Extraordinary [Member] | UNITED STATES [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted	813,842
Number of units outstanding	813,842
Time Restricted Stock Units [Member] | 2019 Plan 5 Years
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted	238,663
Number of units outstanding	238,663
Time Restricted Stock Units [Member] | 2019 Plan 5 Years | UNITED STATES [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted	238,663
Number of units outstanding	238,663

TAX MATTERS - INCOME TAX (Detai

TAX MATTERS - INCOME TAX (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of average effective tax rate and applicable tax rate [abstract]
Profit/(loss) before tax	$ (44,475,000)	$ 33,900,000	$ (1,035,000)
Income tax applying the statutory tax rate	11,726,000	(12,899,000)	310,000
Permanent differences	(78,000)	(5,052,000)	(12,635,000)
Adjustments due to international tax rates	(4,718,000)	2,240,000	(1,320,000)
Tax credits	(4,705,000)	2,297,000	1,112,000
DTA write-off	(38,639,000)	0	0
Income tax expense	36,218,000	13,414,000	12,533,000
Current tax expense	(20,438,000)	(23,165,000)	(20,175,000)
Deferred tax	(15,780,000)	9,751,000	7,642,000
Other	$ 196,000	$ 0	$ 0

TAX MATTERS - DEFERRED TAX ASSE

TAX MATTERS - DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	$ 99,631,000	$ 125,163,000	$ 131,326,000
Deferred tax liabilities	20,378,000	30,221,000	43,942,000
Increarse [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	43,128,310	19,324,000
Deferred tax liabilities	1,560,950	569,000
Decrease [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	69,768,000	14,537,000
Deferred tax liabilities	3,562,990	6,794,000
Unused tax losses [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	32,743,000	23,414,000	29,663,000
Unused tax losses [member] | Increarse [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	25,955,000	2,246,000
Unused tax losses [member] | Decrease [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	20,967,000	1,557,000
Unused tax credits [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	4,575,310	3,935,000	5,381,000
Unused tax credits [member] | Increarse [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	6,002,310	310,000
Unused tax credits [member] | Decrease [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	3,833,000	72,000
Temporary differences [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	62,313,000	97,814,000	96,282,000
Deferred tax liabilities	20,378,000	30,221,000	$ 43,942,000
Temporary differences [member] | Increarse [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	11,171,000	16,768,000
Deferred tax liabilities	1,560,950	569,000
Temporary differences [member] | Decrease [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	44,968,000	12,908,000
Deferred tax liabilities	$ 3,562,990	$ 6,794,000

TAX MATTERS - RECOGNIZED AND UN

TAX MATTERS - RECOGNIZED AND UNRECOGNIZED DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	$ 23,414,000
Deductible temporary differences	97,815,000
Tax credits for deductions	3,935,000
Total deferred tax assets	99,631,000	$ 125,163,000	$ 131,326,000
Total deferred tax liabilities	20,378,000	$ 30,221,000	$ 43,942,000
Year 1
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	12,804,000
Deductible temporary differences	14,390,000
Tax credits for deductions	1,220,000
Total deferred tax assets	28,414,000
Total deferred tax liabilities	236,000
Year 2
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	9,365,000
Deductible temporary differences	15,801,000
Tax credits for deductions	842,000
Total deferred tax assets	26,008,000
Total deferred tax liabilities	2,684,000
Year 3
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	1,245,000
Deductible temporary differences	18,152,000
Tax credits for deductions	581,000
Total deferred tax assets	19,978,000
Total deferred tax liabilities	4,696,000
Year 4
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	0
Deductible temporary differences	24,736,000
Tax credits for deductions	401,000
Total deferred tax assets	25,137,000
Total deferred tax liabilities	6,082,000
Year 5
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	0
Deductible temporary differences	24,736,000
Tax credits for deductions	276,000
Total deferred tax assets	25,012,000
Total deferred tax liabilities	7,038,000
Year 6
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	0
Deductible temporary differences	0
Tax credits for deductions	191,000
Total deferred tax assets	191,000
Total deferred tax liabilities	7,697,000
Subsequent years [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses	0
Deductible temporary differences	0
Tax credits for deductions	426,000
Total deferred tax assets	426,000
Total deferred tax liabilities	$ 2,260,000

TAX MATTERS - TAXES RECEIVABLES

TAX MATTERS - TAXES RECEIVABLES/PAYABLES (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Receivables:
Non-current indirect taxes	$ 5,650,000	$ 6,061,000
Current indirect taxes	17,819,000	11,956,000
Current other taxes	24,664,000	19,975,000
Current income tax	28,709,000	26,421,000
Total	59,023,000	52,457,000
Payables:
Non-current social security	2,754,000	3,145,000
Current indirect taxes	35,370,000	28,188,000
Current other taxes	58,395,000	50,323,000
Current income tax	12,671,000	10,615,000
Total	$ 109,190,000	$ 92,271,000

PROVISIONS AND CONTINGENCIES -

PROVISIONS AND CONTINGENCIES - MOVEMENTS IN PROVISIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Non-current provisions for liabilities [member]
Disclosure of other provisions [line items]
Additions	$ 21,769	$ 22,074
Acquisition of new entities	0	0
Payments	12,745	7,665
Reversal	8,500	16,135
Transfers	0	(81)
Translations differences	(766)	(4,466)
Other provisions	24,295	24,537	$ 30,810
Non-current provisions for taxes [member]
Disclosure of other provisions [line items]
Additions	3,275	6,185
Acquisition of new entities	0	0
Payments	386	243
Reversal	9,830	6,354
Transfers	0	82
Translations differences	(536)	(2,632)
Other provisions	9,394	16,871	19,833
Non-current provisions for dismantling [member]
Disclosure of other provisions [line items]
Additions	1,464	994
Acquisition of new entities	0	0
Payments	0	1
Reversal	0	174
Transfers	0	(383)
Translations differences	(295)	(1,255)
Other provisions	9,599	8,430	9,249
Non-current other provisions [member]
Disclosure of other provisions [line items]
Additions	4,658	371
Acquisition of new entities	0	0
Payments	27	151
Reversal	226	1,044
Transfers	(296)	(1)
Translations differences	(407)	867
Other provisions	5,038	1,336	1,294
Current provisions for liabilities [member]
Disclosure of other provisions [line items]
Additions	16,249	4,015
Acquisition of new entities	0	0
Payments	12,728	2,139
Reversal	56	479
Transfers	1	0
Translations differences	(953)	(2,920)
Other provisions	11,533	9,020	10,543
Current provisions for taxes [member]
Disclosure of other provisions [line items]
Additions	9	0
Acquisition of new entities	0	0
Payments	474	0
Reversal	8	2,959
Transfers	0	0
Translations differences	20	(227)
Other provisions	2,002	2,455	5,641
Current provisions for dismantling [member]
Disclosure of other provisions [line items]
Additions	27	19
Acquisition of new entities	0	0
Payments	0	0
Reversal	59	312
Transfers	296	383
Translations differences	(10)	(30)
Other provisions	314	60	0
Current other provisions [member]
Disclosure of other provisions [line items]
Additions	4,878	6,925
Acquisition of new entities	0	0
Payments	6,925	65
Reversal	0	2,002
Transfers	(1)	0
Translations differences	(545)	(227)
Other provisions	$ 4,922	$ 7,515	$ 2,884

PROVISIONS AND CONTINGENCIES _2

PROVISIONS AND CONTINGENCIES - CONTINGENCY NARRATIVE (Details)	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Tax authorities | Atento Brasil S.A. [member]
Disclosure of contingent liabilities [line items]
Payments in escrow related to legal claims	$ 3,468,000	$ 3,320,000
Tax authorities | Atento Brasil S.A. [member] | Possible [member]
Disclosure of contingent liabilities [line items]
Number of claims	29
Claim amount	$ 36,508,000	$ 39,498,000
Labour related disputes | Atento Brasil S.A. [member]
Disclosure of contingent liabilities [line items]
Number of claims	9,408	11,486
Claim amount	$ 38,823,000	$ 45,684,000
Labour related disputes | Atento Brasil S.A. [member] | Possible [member]
Disclosure of contingent liabilities [line items]
Claim amount	62,514,000	$ 47,095,000
Labour related disputes | Atento Teleservicios Espana S.A.U. [member] | Possible [member]
Disclosure of contingent liabilities [line items]
Claim amount	1,056,000
Labour related disputes | Atento Mexico S.A. de CV [member] | Possible [member]
Disclosure of contingent liabilities [line items]
Claim amount	22,588,000
Labour related disputes | R Brasil Solucoes S.A. [member] | Possible [member]
Disclosure of contingent liabilities [line items]
Claim amount	46,000
Labour related disputes | Interfile Servicos de BPO Ltda [member] | Possible [member]
Disclosure of contingent liabilities [line items]
Claim amount	$ 695,000
Various | Atento Brasil S.A. [member] | Possible [member]
Disclosure of contingent liabilities [line items]
Number of claims	5	7
Claim amount	$ 2,365,000	$ 5,558,000
Labor massive [member] | Atento Brasil S.A. [member]
Disclosure of contingent liabilities [line items]
Number of claims	9,197
Labor massive [member] | Atento Brasil S.A. [member] | Possible [member]
Disclosure of contingent liabilities [line items]
Claim amount	$ 44,135,000
Outliers and others [member] | Atento Brasil S.A. [member]
Disclosure of contingent liabilities [line items]
Number of claims	29
Outliers and others [member] | Atento Brasil S.A. [member] | Possible [member]
Disclosure of contingent liabilities [line items]
Claim amount	$ 1,549,000
Special Labor cases related [member] | Atento Brasil S.A. [member] | Possible [member]
Disclosure of contingent liabilities [line items]
Claim amount	$ 16,830,000

REVENUE AND EXPENSES - REVENUE

REVENUE AND EXPENSES - REVENUE & EXPENSES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Analysis of income and expense [abstract]
Services rendered	$ 1,707,286,000	$ 1,818,180,000	$ 1,921,311,000
Revenue	1,707,286,000	1,818,180,000	1,921,311,000
Expenses by Nature [abstract]
Other operating income	2,612,000	15,686,000	5,755,000
Grants	1,165,000	1,000,000	860,000
Income from indemnities and other non-recurring income	601,000	42,000	939,000
Gains on disposals of non-current assets	161,000	384,000	8,883,000
Gains On Disposals Of Property Plant And Equipment	0	2,265,000	0
Total	4,539,000	19,377,000	16,437,000
Supplies [Abstract]
Subcontracted Services Expense	16,044,000	10,630,000	26,885,000
Infrastructure Leases	15,097,000	13,856,000	11,889,000
Purchases of Materials	3,061,000	2,919,000	628,000
Communications	13,718,000	19,460,000	25,003,000
Expenses with Public Agency	1,951,000	1,051,000	1,156,000
Other	16,556,000	22,900,000	9,338,000
Total	66,427,000	70,816,000	74,899,000
Employee Benefit Expenses
Wages and Salaries	946,752,000	1,024,094,000	1,076,810,000
Social Security (a)	120,353,000	130,161,000	131,524,000
Supplementary Pension Contributions	2,972,000	2,840,000	2,861,000
Termination benefits	36,065,000	26,510,000	33,744,000
Other welfare costs	194,889,000	181,576,000	184,137,000
Total	1,301,031,000	1,365,181,000	1,429,076,000
Depreciation and amortisation expense [abstract]
Property, plant and equipment	83,556,000	36,566,000	49,226,000
Intangible Assets	57,226,000	58,679,000	55,195,000
Total	140,782,000	95,245,000	104,421,000
Other Operating Expense [Abstract]
Services provided by third parties	156,868,000	202,543,000	202,146,000
Losses on disposal of fixed assets	(352,000)	(817,000)	(12,989,000)
Taxes other than income tax	9,494,000	10,038,000	13,580,000
Other management expenses	64,000	2,560,000	7,933,000
Total	$ 166,778,000	$ 215,958,000	$ 236,648,000

REVENUE AND EXPENSES - THIRD PA

REVENUE AND EXPENSES - THIRD PARTIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
External services provided by other companies [abstract]
Leases	$ 18,029,000	$ 67,902,000	$ 66,923,000
Installation and maintenance	25,586,000	24,290,000	22,799,000
Lawyers and law firms	4,734,000	7,743,000	6,887,000
Tax advisory services	218,000	179,000	467,000
Consultants	17,805,000	8,372,000	8,578,000
Audits and other related services	1,628,000	1,576,000	2,677,000
Studies and work performed	62,000	65,000	7,000
Other external professional services	44,070,000	43,404,000	45,955,000
Publicity, advertising and public relations	6,677,000	5,332,000	5,458,000
Insurance premiums	547,000	548,000	636,000
Travel expenses	6,021,000	6,979,000	6,288,000
Utilities expense	25,790,000	27,142,000	27,392,000
Banking and similar services	2,307,000	1,771,000	1,391,000
Other	3,394,000	7,240,000	6,688,000
TOTAL	156,868,000	202,543,000	202,146,000
Finance Income [Abstract]
Interest Income Third Parties	20,045,000	18,843,000	7,858,000
Total finance income	20,045,000	18,843,000	7,858,000
Interest costs [abstract]
Interest paid to Group companies	0	0	0
Interest paid to third parties	65,679,980	43,351,000	71,404,000
Discounts to the present value of provisions and other liabilities	2,405,000	2,261,000	6,741,000
Total finance costs	$ 68,085,000	$ 45,612,000	$ 78,145,000

REVENUE AND EXPENSES - CHANGE I

REVENUE AND EXPENSES - CHANGE IN FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial assets [line items]
Change in fair value of financial instruments, Gains	$ 0	$ 0	$ 230,000
Losses on change in fair value of derivatives	0	0	0
Net	0	0	230,000
Net foreign exchange gain	212,067,000	66,205,000	63,596,000
Net foreign exchange loss	221,147,000	95,041,000	87,023,000
Net	(9,080,000)	(28,836,000)	(23,427,000)
Loans and receivables [member]
Disclosure of financial assets [line items]
Net foreign exchange gain	1,822,000	2,928,000	38,220,000
Net foreign exchange loss	261,000	433,000	57,187,000
Net	2,083,000	2,495,000	(18,967,000)
Other financial transactions [member]
Disclosure of financial assets [line items]
Net foreign exchange gain	15,634,000	19,432,000	16,407,000
Net foreign exchange loss	278,000	29,786,000	14,405,000
Net	15,356,000	(10,354,000)	2,002,000
Current transactions [member]
Disclosure of financial assets [line items]
Net foreign exchange gain	194,611,000	43,845,000	8,969,000
Net foreign exchange loss	221,130,000	64,822,000	15,431,000
Net	$ (26,519,000)	$ (20,977,000)	$ (6,462,000)

SEGMENT INFORMATION - MAJOR DA

SEGMENT INFORMATION - MAJOR DATA (Details) - USD ($)		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Operating Segments [Line Items]
Sales		$ 1,707,286,000	$ 1,818,180,000	$ 1,921,311,000
Other Operating Income (expense)		2,612,000	15,686,000	5,755,000
EBITDA		153,427,000	184,750,000	196,870,000
Amortization and depreciation		140,782,000	95,245,000	104,421,000
OPERATING PROFIT		12,645,000	89,505,000	92,449,000
Net finance expense		(57,120,000)	(55,605,000)	(93,484,000)
Income tax		36,218,000	13,414,000	12,533,000
(LOSS)/PROFIT FROM CONTINUING OPERATIONS		(80,693,000)	20,486,000	(13,568,000)
Profit (loss) from discontinued operations		0	0	0
Profit (loss)		(80,693,000)	20,486,000	(13,568,000)
Restructuring costs			0	16,779,000
Asset impairments and Other			0
Adjusted Profit Before Interest Tax Depreciation Amortisation		153,427,000	184,750,000	220,966,000
Capital expenditure			89,885,000	67,535,000
Fixed assets		578,400,000	490,131,000	535,443,000
Allocated assets		1,304,611,000	1,213,353,000	1,330,305,000
Allocated liabilities		1,097,591,000	873,260,000	952,466,000
Telefonica Group [member]
Disclosure Of Operating Segments [Line Items]
Sales		607,139,000		753,382,000
Other group companies [member]
Disclosure Of Operating Segments [Line Items]
Sales		16,033,000		18,000
Other Companies [Member]
Disclosure Of Operating Segments [Line Items]
Sales		1,084,114,000		1,167,911,000
EMEA [Member]
Disclosure Of Operating Segments [Line Items]
Sales		232,809,000	240,859,000	223,444,000
Other Operating Income (expense)		(215,821,000)	(228,591,000)	(215,860,000)
EBITDA		16,987,000	12,268,000	7,585,000
Amortization and depreciation		15,791,000	9,733,000	9,340,000
OPERATING PROFIT		1,196,000	2,535,000	(1,755,000)
Net finance expense		(1,414,000)	(1,620,000)	(16,834,000)
Income tax		(21,960,000)	(893,000)	5,031,000
(LOSS)/PROFIT FROM CONTINUING OPERATIONS		(22,178,000)	22,000	(13,558,000)
Restructuring costs		0	0	3,831,000
Adjusted Profit Before Interest Tax Depreciation Amortisation		21,819,000	19,500,000	14,790,000
Capital expenditure		3,312,000	6,192,000	3,948,000
Fixed assets		48,712,000	42,766,000	49,101,000
Allocated assets		388,416,000	394,325,000	401,332,000
Allocated liabilities		139,834,000	122,784,000	126,575,000
EMEA [Member] | Telefonica Group [member]
Disclosure Of Operating Segments [Line Items]
Sales		134,241,000	147,686,000	143,424,000
EMEA [Member] | Other group companies [member]
Disclosure Of Operating Segments [Line Items]
Sales		22,000	0	1,000
EMEA [Member] | Other Companies [Member]
Disclosure Of Operating Segments [Line Items]
Sales		98,545,000	93,173,000	80,020,000
Americas [Member]
Disclosure Of Operating Segments [Line Items]
Sales		660,114,000	708,744,000	758,041,000
Other Operating Income (expense)		(629,380,000)	(652,531,000)	(688,949,000)
EBITDA		30,734,000	56,213,000	69,092,000
Amortization and depreciation		48,951,000	34,683,000	37,640,000
OPERATING PROFIT		(18,217,000)	21,530,000	31,452,000
Net finance expense		(5,612,000)	(5,536,000)	(13,206,000)
Income tax		(2,048,000)	(2,054,000)	(9,667,000)
(LOSS)/PROFIT FROM CONTINUING OPERATIONS		(25,877,000)	13,940,000	8,579,000
Restructuring costs		0	0	8,473,000
Adjusted Profit Before Interest Tax Depreciation Amortisation		39,556,000	73,500,000	83,507,000
Capital expenditure		22,370,000	41,466,000	24,503,000
Fixed assets		186,111,000	195,369,000	178,485,000
Allocated assets		557,822,000	557,695,000	603,770,000
Allocated liabilities		294,227,000	254,150,000	280,575,000
Americas [Member] | Telefonica Group [member]
Disclosure Of Operating Segments [Line Items]
Sales		245,909,000	293,945,000	317,849,000
Americas [Member] | Other group companies [member]
Disclosure Of Operating Segments [Line Items]
Sales		26,933,000	25,910,000	4,997,000
Americas [Member] | Other Companies [Member]
Disclosure Of Operating Segments [Line Items]
Sales		387,272,000	388,889,000	435,195,000
BRAZIL [Member]
Disclosure Of Operating Segments [Line Items]
Sales		825,286,000	875,903,000	944,806,000
Other Operating Income (expense)		(730,427,000)	(794,148,000)	(832,377,000)
EBITDA		96,881,000	83,511,000	112,429,000
Amortization and depreciation		75,769,000	50,376,000	56,908,000
OPERATING PROFIT		21,112,000	33,135,000	55,521,000
Net finance expense		(46,504,000)	(30,309,000)	(33,038,000)
Income tax		7,392,000	(1,422,000)	(8,822,000)
(LOSS)/PROFIT FROM CONTINUING OPERATIONS		(18,000,000)	1,404,000	13,661,000
Restructuring costs		0	0	4,011,000
Adjusted Profit Before Interest Tax Depreciation Amortisation		111,737,000	99,399,000	124,714,000
Capital expenditure		40,570,000	42,226,000	38,825,000
Fixed assets		342,954,000	251,520,000	306,672,000
Allocated assets		711,563,000	595,807,000	677,149,000
Allocated liabilities		577,009,000	437,200,000	499,670,000
BRAZIL [Member] | Telefonica Group [member]
Disclosure Of Operating Segments [Line Items]
Sales		226,989,000	266,596,000	292,110,000
BRAZIL [Member] | Other group companies [member]
Disclosure Of Operating Segments [Line Items]
Sales		2,022,000	1,756,000	0
BRAZIL [Member] | Other Companies [Member]
Disclosure Of Operating Segments [Line Items]
Sales		598,297,000	609,307,000	652,696,000
Other and eliminations
Disclosure Of Operating Segments [Line Items]
Sales	[1]	(12,945,000)	(9,084,000)	(4,980,000)
Other Operating Income (expense)		21,769,000	41,840,000	12,745,000
EBITDA		8,825,000	32,758,000	7,764,000
Amortization and depreciation		271,000	453,000	533,000
OPERATING PROFIT		8,554,000	32,305,000	7,231,000
Net finance expense		(3,590,000)	(18,140,000)	(30,406,000)
Income tax		(19,602,000)	(9,045,000)	925,000
(LOSS)/PROFIT FROM CONTINUING OPERATIONS		(14,638,000)	5,120,000	(22,250,000)
Restructuring costs		0	0	464,000
Adjusted Profit Before Interest Tax Depreciation Amortisation		(19,685,000)	(7,649,000)	(2,045,000)
Capital expenditure		0	1,000	259,000
Fixed assets		623,000	476,000	1,185,000
Allocated assets		(353,190,000)	(334,474,000)	(351,946,000)
Allocated liabilities		86,521,000	59,126,000	45,646,000
Other and eliminations | Telefonica Group [member]
Disclosure Of Operating Segments [Line Items]
Sales		0	0	(1,000)
Other and eliminations | Other group companies [member]
Disclosure Of Operating Segments [Line Items]
Sales		(12,944,000)	(9,082,000)	(4,980,000)
Other and eliminations | Other Companies [Member]
Disclosure Of Operating Segments [Line Items]
Sales		0	0	0
Other and eliminations | EMEA [Member]
Disclosure Of Operating Segments [Line Items]
Sales		$ 112,000	$ 0	$ (1,000)
[1]	(*) Includes holding company level revenues and consolidation adjustments.

SEGMENT INFORMATION - REVENUE

SEGMENT INFORMATION - REVENUE (Details) - USD ($)		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Operating Segments [Line Items]
Revenue		$ 1,707,286,000	$ 1,818,180,000	$ 1,921,311,000
ARGENTINA [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		98,237,000	134,557,000	142,473,000
CHILE [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		99,881,000	112,679,000	97,196,000
COLOMBIA [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		72,609,000	71,219,000	75,373,000
EL SALVADOR [member]
Disclosure Of Operating Segments [Line Items]
Revenue		16,933,000	14,260,000	12,527,000
UNITED STATES [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		43,640,000	42,318,000	48,341,000
GUATEMALA [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		11,620,000	16,195,000	16,732,000
MEXICO [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		179,835,000	177,595,000	178,537,000
PERU [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		116,202,000	136,266,000	151,681,000
PUERTO RICO [member]
Disclosure Of Operating Segments [Line Items]
Revenue		12,278,000	9,439,000	10,156,000
URUGUAY [member]
Disclosure Of Operating Segments [Line Items]
Revenue		2,314,000	2,866,000	3,184,000
PANAMA [member]
Disclosure Of Operating Segments [Line Items]
Revenue		3,683,000	4,095,000	4,466,000
SPAIN [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		232,697,000	240,859,000	223,445,000
NICARAGUA [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		3,864,000	4,360,000	5,053,000
COSTA RICA [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		7,493,000	7,431,000	7,325,000
EMEA [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		232,809,000	240,859,000	223,444,000
EMEA [Member] | SPAIN [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		232,697,000	240,859,000	223,445,000
Americas [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		660,114,000	708,744,000	758,041,000
BRAZIL [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		825,286,000	875,903,000	944,806,000
Other and eliminations
Disclosure Of Operating Segments [Line Items]
Revenue	[1]	(12,945,000)	(9,084,000)	(4,980,000)
Other and eliminations | EMEA [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		$ 112,000	$ 0	$ (1,000)
[1]	(*) Includes holding company level revenues and consolidation adjustments.

EARNINGS_(LOSS) PER SHARE (Deta

EARNINGS/(LOSS) PER SHARE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Result attributable to equity owners of the Company
Atento's Profit/(loss) attributable to equity owners of the parent from continuing operations (in thousands of U.S. dollars)	$ (80,693,000)	$ 20,486,000	$ (13,568,000)
Atento's Loss attributable to equity owners of the parent from discontinued operations (in thousands of U.S. dollars)	$ 0	$ 0	$ 0
Weigthed average number of ordinary shares	72,622,844,000	73,841,447,000	73,909,056,000
Basic earnings (loss) per share from continuing operations	$ (1.12)	$ 0.25	$ (0.23)
Basic loss per share from discontinued operations (in U.S. dollars)	$ 0	$ 0	$ 0
Potential Increase Decrease In Shares Related To Sharebased Compensation Plan	0	936,616	0
Adjusted weighted average number of ordinary shares outstanding	72,622,844,000	74,778,063,000	73,909,056,000
Diluted (loss)/earnings per share from continuing operations (in U.S. dollars)	$ (1.12)	$ 0.25	$ (0.23)
Diluted loss per share from discontinued operations (in U.S. dollars)	$ 0	$ 0	$ 0

COMMITMENTS - GUARANTEES AND CO

COMMITMENTS - GUARANTEES AND COMMITMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Guarantees
Financial, labor-related, tax and rental transactions	$ 152,297	$ 125,422
Contractual Obligations	198,283	257,844
Other	22	20
Guarantees and commitments to third parties	$ 350,602	$ 383,286

COMMITMENTS - OPERATING LEASES

COMMITMENTS - OPERATING LEASES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of finance lease and operating lease by lessee [line items]
Total operating lease expenses recognized in the consolidated income statements (Infrastructure Leases)	$ 15,097,000	$ 13,856,000	$ 11,889,000
Payment commitment for the early cancellation of leases	$ 114,215,000	$ 137,684,000		$ 122,480,000

RELATED PARTIES (Details)

RELATED PARTIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
The total remuneration paid to the Atento Group's key management personnel
Total	$ 11,897,000	$ 11,819,000	$ 5,232,000
The breakdown of the total remuneration shown above is as follow:
Salaries and variable remuneration	11,104,000	10,703,000	4,374,000
Salaries	5,828,000	9,524,000	3,303,000
Key management personnel compensation, share-based payment	4,173,000	0	0
Variable remuneration	1,103,000	1,179,000	1,071,000
Payment in kind	793,000	1,116,000	858,000
Medical insurance	177,000	206,000	138,000
Life insurance premiums	86,000	44,000	28,000
Key Management Personnel Compensation Other Shortterm Employee Benefits	530,000	866,000	692,000
Total	$ 11,897,000	$ 11,819,000	$ 5,232,000

EVENTS AFTER THE REPORTING PERI

EVENTS AFTER THE REPORTING PERIOD (Details) $ in Thousands	1 Months Ended		2 Months Ended	3 Months Ended
	Feb. 04, 2020	Feb. 02, 2020	Feb. 26, 2020USD ($)	Mar. 31, 2020
Disclosure Of Non adjusting Events After Reporting Period [Line Items]
Number Of Other Equity Instruments Exercised Or Vested In Sharebased Payment Arrangement		1,305,065
Major ordinary share transactions [member]
Disclosure Of Non adjusting Events After Reporting Period [Line Items]
Period to acquire own fully paid-up shares	5 years		12 months
Maximum percentage of own fully paid shares to be acquired	30.00%
Maximum amount of own fully paid shares authorized for repurchase			$ 30,000
COVID-19 [member]
Disclosure Of Non adjusting Events After Reporting Period [Line Items]
Description of nature of non-adjusting event after reporting period				We are aware of the humanitarian challenge that the world is currently facing due the advance of COVID-19. Therefore, we continue to work assiduously to adopt measures that are intended to protect the health and safety of our employees. At the end of March 2020, we had around 27,000 company workers who were already performing their work remotely from home. Also, we continue to work to expand the number of managers who can fulfill their responsibilities by teleworking in a safe and effective way.
Work remote [member]
Disclosure Of Non adjusting Events After Reporting Period [Line Items]
Number of employees				27,000