
	At December 31,
	2025	2024
Non-current
Concession fee payable⁽¹⁾	622,938	550,095
Advances from customers	8,303	8,584
Provisions for legal claims⁽⁴⁾	6,139	7,928
Provision for maintenance costs ⁽²⁾	26,588	21,941
Other taxes payable	287	789
Employee benefit obligation ⁽³⁾	4,180	3,885
Other liabilities with related parties (Note 27)	11,742	12,904
Other payables	13,316	15,286
	693,493	621,412
Current
Concession fee payable⁽¹⁾	295,860	198,420
Other taxes payable	26,979	29,956
Salary payable	57,224	57,402
Other liabilities with related parties (Note 27)	2,078	2,146
Advances from customers	5,145	5,026
Provision for maintenance cost⁽²⁾	5,335	6,165
Expenses provisions	3,501	3,294
Provisions for legal claims⁽⁴⁾	7,481	5,889
Other payables ^(*)	25,344	40,288
	428,947	348,586

^(*) As of December 31, 2025, Other payables includes deferred income for a total amount of USD 8,673 (USD 18,556 as of December 31, 2024).

⁽¹⁾ The most significant amounts included in the concession fee payable derive from the concession agreement between the Brazilian ANAC and ICAB.

⁽²⁾ Changes in the year of the Provision for maintenance costs is as follows:


		2025		2024
Balances at the beginning of the year		28,106		27,042
Accrual of the year		4,845		5,594
Use of the provision		(4,800)		(2,801)
Translation differences and inflation adjustment		3,772		(1,729)
Balances at the end of the year		31,923		28,106

⁽³⁾ TAGSA and TA have post-employment benefits which are defined benefit obligations. The amount of termination benefit has been calculated using the “Projected Unit Credit Method”, based on actuarial valuations at the end of the year.

⁽⁴⁾ Changes in the year of the provision for legal claims is as follows:


		2025		2024
Balances at the beginning of the year		13,817		14,265
Accrual of the year		1,960		3,768
Other		—		136
Use of the provision		(2,831)		(1,896)
Translation differences and inflation adjustment		674		(2,456)
Balances at the end of the year		13,620		13,817

Schedule of changes in the year for fixed and variable concession fee payable


		2025		2024
Balances at the beginning of the year		748,515		913,370
Financial result ^(*)		81,743		87,556
Concession fees		200,588		190,665
Payments		(194,383)		(227,571)
Re-equilibrium compensation ^(**)		(1,522)		(19,144)
Other		(646)		2,405
Translation differences and inflation adjustment		84,503		(198,766)
Balances at the end of the year		918,798		748,515

^(*) Mainly includes changes in the liabilities of Brazilian concessions due to passage of time and changes in the Brazilian IPCA shown in Note 9.

^(**) Mainly includes compensation with the re-equilibrium granted to ICAB as detailed in Note 8.

Schedule of changes of the provision


		2025		2024
Balances at the beginning of the year		3,885		4,382
Actuarial (loss) / gain (in other comprehensive income)		(90)		13
Service Cost		375		(273)
Amounts paid in the year		(302)		(359)
Other		—		275
Translation differences and inflation adjustment		312		(153)
At the end of the year		4,180		3,885

Schedule of sensibility in relation with the provision


Assumption		Annual discount rate			Annual rate of inflation		Annual turnover rate
Variation rates		0.5%	(0.5)%		0.25%	(0.25)%	2.5%	(2.5)%
Provision for salary payable		2,482	2,669		2,599	2,548	2,584	2,562

Disclosure of sensitivity analysis for actuarial assumptions [line items]