| Disclosure of finance income |
|
|
|
For
the year ended December 31 |
|
|
|
|
2025
|
|
|
2024
|
|
|
2023
|
|
|
|
|
USD
in thousands |
|
|
USD
in thousands |
|
|
USD
in thousands |
|
Finance
income from contract asset in respect of concession arrangements |
|
|
-
|
|
|
|
-
|
|
|
|
10,294
|
|
Changes in
the fair value of financial instruments measured at fair value through profit or loss |
|
|
665
|
|
|
|
4,580
|
|
|
|
4,425
|
|
|
Finance income
from loans to investee entities |
|
|
4,186
|
|
|
|
2,881
|
|
|
|
1,765
|
|
|
Finance income
from loans to non-controlling interests |
|
|
610
|
|
|
|
702
|
|
|
|
230
|
|
|
Finance income
from deposits in banks |
|
|
14,595
|
|
|
|
12,272
|
|
|
|
9,833
|
|
|
Finance income
from hedging transactions |
|
|
20,795
|
|
|
|
-
|
|
|
|
-
|
|
|
Exchange
differences |
|
|
-
|
|
|
|
-
|
|
|
|
10,250
|
|
|
Others
|
|
|
-
|
|
|
|
4
|
|
|
|
2
|
|
|
Total
|
|
|
40,851
|
|
|
|
20,439
|
|
|
|
36,799
|
|
|
| Disclosure of finance expenses |
|
|
|
For
the year ended December 31 |
|
|
|
|
2025
|
|
|
2024
|
|
|
2023
|
|
|
|
|
USD
in thousands |
|
|
USD
in thousands |
|
|
USD
in thousands |
|
|
Interest
expenses from project finance loans |
|
|
113,131
|
|
|
|
86,559
|
|
|
|
54,646
|
|
|
Interest
expenses from corporate loans |
|
|
11,219
|
|
|
|
14,966
|
|
|
|
9,750
|
|
|
Interest
expenses from Debentures |
|
|
39,553
|
|
|
|
18,525
|
|
|
|
13,191
|
|
Finance expenses
in respect of contingent consideration arrangement |
|
|
326
|
|
|
|
456
|
|
|
|
1,900
|
|
|
Interest
expenses from non-controlling interests loans |
|
|
2,551
|
|
|
|
2,737
|
|
|
|
2,187
|
|
|
Finance expenses
from hedging transactions |
|
|
-
|
|
|
|
869
|
|
|
|
3,098
|
|
|
Finance expenses
in respect of lease liability |
|
|
7,345
|
|
|
|
5,675
|
|
|
|
2,503
|
|
|
Exchange
differences |
|
|
17,099
|
|
|
|
3,639
|
|
|
|
-
|
|
|
Finance expenses
from lease back liability |
|
|
2,671
|
|
|
|
2,678
|
|
|
|
1,511
|
|
|
Finance expenses
related to tax equity arrangements |
|
|
17,310
|
|
|
|
1,362
|
|
|
|
-
|
|
|
Others
|
|
|
4,297
|
|
|
|
3,869
|
|
|
|
2,298
|
|
|
|
|
|
215,502
|
|
|
|
141,335
|
|
|
|
91,084
|
|
|
Amounts capitalized
to the cost of qualifying assets |
|
|
(50,772
|
)
|
|
|
(33,491
|
)
|
|
|
(22,941
|
)
|
|
Total
|
|
|
164,730
|
|
|
|
107,844
|
|
|
|
68,143
|
|
|