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Acciona S.A.

Investor Presentation Jul 29, 2021

1777_rns_2021-07-29_5fce4fc1-b62d-4ff9-85b4-ccfd5bfddcf5.pdf

Investor Presentation

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COMISION NACIONAL DEL MERCADO DE VALORES

Madrid, 29 de julio de 2021

Muy Sres. nuestros:

Dear Sirs,

ACCIONA adjunta presentación en inglés que se seguirá en la multiconferencia de mañana día 30 de julio, a las 10:00h (CET). La presentación podrá ser seguida vía webcast a través de la Web de ACCIONA (www.acciona.com)

ACCIONA attaches the presentation to follow the conference call to be held tomorrow 30th July at 10:00am (CET). The presentation can be followed via webcast through Acciona's website (www.acciona.com)

Atentamente/Yours faithfully,

Jorge Vega-Penichet López Secretario del Consejo Company Secretary

R E S U L T S P R E S E N T A T I O N

3 0 t h H 1 2 0 2 1 – J a n u a r y - J u n e J u l y 2021

DISCLAIMER

This document has been prepared by ACCIONA. S.A. ("ACCIONA" or the "Company" and, together with its subsidiaries, the "ACCIONA Group") exclusively for use during the presentation of financial results. Therefore it cannot be disclosed or made public by any person or entity for any other purposes without the prior written consent of the Company. The Company does not assume any liability for the content of this document if used for any purposes different from the one outlined above.

The information and any opinions or statements made in this document do not purport to be comprehensive and have not been verified by independent third parties nor audited, and in some cases are based on management information and estimates and are subject to change; therefore, no express or implied warranty is made as to the impartiality, accuracy, completeness or correctness of the information or the opinions or statements expressed herein. Certain financial and statistical information contained in this presentation may be subject to rounding adjustments.

Neither the Company, its subsidiaries or any entity within the ACCIONA Group or subsidiaries, any of its advisors or representatives assume liability of any kind, whether for negligence or any other reason, for any damage or loss arising from any use of this document or its contents.

The information contained in this document on the price at which securities issued by ACCIONA have been bought or sold, or on the performance of those securities, may not and should not be used to predict the future performance of securities issued by ACCIONA.

Neither this document nor any part thereof constitutes and may not be relied on in any manner as, legal, tax, investment, accounting, regulatory or any other type of advice on, about or in relation to the Company nor may it be used or relied upon in connection with, form the basis of, or for incorporation into or construction of, any contract or agreement or investment decision.

IMPORTANT INFORMATION

This document does not constitute an offer or invitation to purchase or subscribe shares, in accordance with the provisions of Regulation (EU) 2017/1129 of the European Parliament and of the Council of June 14, 2017 on the prospectus to be published when securities are offered to the public or admitted to trading on a regulated market, and repealing Directive 2003/71/EC.

In addition, this document does not constitute an offer of purchase, sale or exchange, nor a request for an offer of purchase, sale or exchange of securities, nor a solicitation for any vote or approval in any other jurisdiction.

Particularly, this document does not constitute an offer to purchase, sell or exchange or the solicitation of an offer to purchase, sell or exchange any securities.

Neither this presentation nor any part or copy of it may be taken or transmitted into the United States or published, released, disclosed or distributed, directly or indirectly, in the United States, as that term is defined in the United States Securities Act of 1933, as amended (the "Securities Act"). Neither this presentation nor any part or copy of it may be published, released, distributed or disclosed in Australia, Canada, South Africa or Japan. Any failure to comply with this restriction may constitute a violation of U.S., Australian, Canadian, South African or Japanese securities laws.

This presentation and the information contained herein are not a solicitation of an offer to buy securities or an offer for the sale of securities in the United States (within the meaning of Regulation S under the Securities Act). The ordinary shares of ACCIONA have not been, and will not be, registered under the Securities Act and may not be offered or sold in the United States absent registration under the Securities Act except pursuant to an exemption from, or in the case of a transaction not subject to, the registration requirements of the Securities Act and in compliance with the relevant state securities laws. There will be no public offering of the ordinary shares in the United States.

FORWARD-LOOKING STATEMENTS

This document contains forward-looking information and statements about ACCIONA and the ACCIONA Group, including financial projections and estimates and their underlying assumptions, statements regarding plan, objectives and expectations with respect to future operations, capital expenditures, synergies, products and services, and statements regarding future performance. Forward-looking statements are statements that are not historical facts and are generally identified by the words "expects", "anticipates", "believes", "intends", "estimates", "pipeline" and similar expressions.

Although ACCIONA believes that the expectations reflected in such forward-looking statements are reasonable, investors and holders of ACCIONA shares are cautioned that forward-looking information and statements are subject to various risks and uncertainties, many of which are difficult to predict and generally beyond the control of ACCIONA, that could cause actual results and developments to differ materially from those expressed in, or implied or projected by, the forward-looking information and statements. These risks and uncertainties include those discussed in the documents filed by ACCIONA with the CNMV, which are accessible to the public.

Forward-looking statements are not guarantees of future performance. They have not been reviewed by the auditors of ACCIONA or the ACCIONA Group. You are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date they were made. All subsequent oral or written forward-looking statements attributable to ACCIONA, the ACCIONA Group or any of its respective members, directors, officers, employees or any persons acting on its behalf are expressly qualified in their entirety by the cautionary statement above. All forward-looking statements included herein are based on information available to ACCIONA, on the date hereof. Except as required by applicable law, ACCIONA does not undertake any obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.

The Results Report contains certain non-IFRS financial measures of the Company derived from (or based on) its accounting records, and which it regards as alternative performance measures (APMs) for the purposes of Commission Delegated Regulation (EU) 2019/979 of March 14, 2019 and as defined in the European Securities and Market Authority Guidelines on Alternative Performance Measures dated October 5, 2015. The Results Report includes the list and definition of the Alternative Performance Measures (APMs) used both in this presentation and the Results Report. Other companies may calculate such financial information differently or may use such measures for different purposes than the Company does, limiting the usefulness of such measures as comparative measures. These measures should not be considered as an alternative to measures derived in accordance with IFRS, have limited use as analytical tools, should not be considered in isolation and, may not be indicative of the Company's results of operations. Recipients should not place undue reliance on this information. The financial information included herein has not been reviewed for accuracy or completeness and, as such, should not be relied upon.

The definition and classification of the pipeline of the Energy division of the ACCIONA Group, headed by Corporación Acciona Energías Renovables, S.A. ("ACCIONA Energía"), which comprises both secured and under construction projects, highly visible projects and advanced development projects, as well as other additional opportunities, may not necessarily be the same as that used by other companies engaged in similar businesses. As a result, the expected capacity of ACCIONA Energía's pipeline may not be comparable to the expected capacity of the pipeline reported by such other companies. In addition, given the dynamic nature of the pipeline, ACCIONA Energía's pipeline is subject to change without notice and certain projects classified under a certain pipeline category as identified above could be reclassified under another pipeline category or could cease to be pursued in the event that unexpected events, which may be beyond the ACCIONA Energía's control, occur.

KEY HIGHLIGHTS H1 2021

Successful execution of ACCIONA ENERGÍA IPO, solid financial position & positive FY 2021 outlook reiterated

S U C C E S F U L L I P O O F A C C I O N A E N E R G Í A …

17.25% stake sold @€8.8bn equity valuation €1.5bn gross cash proceeds for ACCIONA

… W I T H A S I G N I F I C A N T P O S I T I V E I M P A C T O N A C C I O N A ' S D E B T P O S I T I O N

› Pro-forma net debt to fall to €4.3bn post ACCIONA Energía IPO

S O L I D G R O W T H R A T E S I N H 1 2 0 2 1 A C R O S S A L L B U S I N E S S E S

  • › 29% increase in group EBITDA to €643m recovery to pre-COVID levels
  • › Energy EBITDA up by 18% on contribution on new US assets; Infrastructure EBITDA up 76% on recovering construction business

H I G H V I S I B I L I T Y O F I N F R A S T R U C T U R E A N D P R O P E R T Y D E V E L O P M E N T

› Total infrastructure backlog reaches a new record high of €17.4bn; the stock of pre-sales of housing unit amounts to 935, to be delivered in the next 24 months

I N N O V A T I V E E S G F I N A N C I N G " D O U B L E I M P A C T " F I N A N C I N G F R A M E W O R K Sustainability-linked Financing Framework

GHG Reductions + Local capabilities development + Access to energy

E U T A X O N O M Y A L I G N E M E N T › 8 4 % T O T A L C A P E X

› 8 2 % T O T A L E B I T D A

FINANCIAL RESULTS HIGHLIGHTS H1 2021

H1
2021
(€m)
Chg
%
2020
H1
vs
H1
2021
(€m)
H1
2020
(€m)
Revenues 3
555
,
17% Net
Investment
1
122
,
504
EBITDA 643 29%
EBT 228 448%
of
which
Nordex
contribution
-18 H1
2021
(€m)
H1
2020
(€m)
Attributable
profit
net
148 566% Financial
Debt
Net
5
792
,
5
719
,

Strong growth across the Profit & Loss account with stable net debt before ACCIONA Energía IPO proceeds Group pro-forma net financial debt post-ACCIONA Energía net IPO proceeds would fall to €4.3bn

ESG RESULTS HIGHLIGHTS – H1 2021

Key ESG indicators ESG highlights

People 30-Jun-21 30-Jun-20 %
Var
Workforce
(nº)
38,967 35,741 9.0%
manager women (%)
Executive
and
21.6% 20.9% +0.7pp
Workforce
with
disabilities
(%)
in
Spain
3.5% n.m n.m
Accident
frequency
index
- employees
and
contractors
2.2 1.9 15.8%
Accident
index
- employees
and
severity
contractors
60.1 68.9 -12.8%
(no
)
Social
projects
Impact
Management
114 114 0.0%
Planet 30-Jun-21 30-Jun-20 %
Var
aligned
with
the
low-carbon
(%)
CAPEX
taxonomy
84% 85% -1.0pp
Renewable
(GWh)
production
12,557 12,104 3.7%
(CO₂
ton)
Avoided
emissions
million
6.8 6.9 -1.4%
Generated
(CO₂
million
ton)
scope 1+2
emissions
0.088 0.063 39.7%
Renewable
and
recycled
resources (%)
18% 9% +9.0pp
landfill
(million
ton)
Waste
to
0.89 0.55 61.8%
Recovered
(%)
waste
74% 70% +4.0pp
(hm³)
Water
consumed
2.7 2.2 22.7%
(hm³)
Treated
water
504 466 8.2%
  • Launch of the new Sustainability Master Plan (SMP) 2025 that adds "regeneration" to the "responsibility" and "resilience" dimensions of the two previous plans (3R approach)
  • First Spanish electric utility to join The Climate Pledge. The company commits to achieve carbon neutrality by 2040
  • Arranged €3.3bn syndicated facilities under innovative "double impact" ESG scheme

Evolution of key ESG indicators

  • Higher women in executive and manager positions ratio increase in promotions especially in Energy
  • The rise in the accident frequency index is due to the reactivation of work activity, which was limited in Q2 2020. Despite this, the severity has reduced. Security awareness has been an important factor to make the accidents less severe
  • The increase in renewable generation is mainly due to new wind and photovoltaic facilities in the US, Mexico and Chile
  • Emissions rose due to the consolidation of new construction businesses in Australia. Almost 50% were emitted at Western Sydney Airport project
  • Waste sent to landfill has grown as some projects have excavated soils that were contaminated previously by a third party. These soils cannot be recycled, as specified by regulation, and were sent to landfills
  • Water consumption has increased because of water-intensive activity in projects such as the E6 Ranheim-Vaernes road in Norway and the Western Sydney Airport

INVESTMENT BY DIVISION

Net Investment breakdown Key highlights
(Million Euro) Jan-Jun 21 Jan-Jun 20
(1)
Energy
661 413
Infrastructure 143 49
Construction 102 23
Concessions 0 9
Water 31 8
Other Infrastructure Activities 10 8
Other Activities 277 22
Net Ordinary Capex 1,081 484
Property Development 113 20
Divestments -72 0
Net Investment 1,122 504

Net ordinary capex amounted to €1,081m, most of it concentrated in Q1 2021

The Energy business represents 61% of the net ordinary capex of the group, including the new capacity installations and the acquisition of an 8.33% stake in ACCIONA Energía Internacional from KKR agreed in 2020

Infrastructure investments include the payment of the second instalment of Lendlease Engineering acquisition for €70m

Other activities include a loan granted to Nordex, which has been capitalized as equity in Q3 2021, for approximately €200m, as well as the acquisition of Silence, a motorcycle manufacturer, for €34m(2)

Investments in property development include the acquisition of €51m of land in prime locations in Madrid and Barcelona

Divestments include the collection of €72m from the sale of a portfolio of Spanish concessions agreed in Q4 2020

  1. Energy investment includes €404m of net ordinary capex and €258m of deferral capex

  2. Gross investment

NET DEBT EVOLUTION

Net debt reconciliation H1 2021 (€m)

  1. IFRS16 lease payments: €60m of which €12m is reflected in Financial results (net interest) and €48m in Derivatives, FX & IFRS16 principal

NET FINANCIAL DEBT

Average cost of debt Av. maturity undrawn Credit Lines (years) Average debt maturity (years) Project Debt Corporate Debt

  1. Impact of reclassifing from long to short term bank debt to be cancelledwith IPO proceeds(cancelation made on July 8th, 2021)

NET FINANCIAL DEBT - PROFORMA

IPO proceeds - in July 2021, ACCIONA completed the sale of a 17.25% stake of ACCIONA Energía for a total amount of €1,518m

Net of transaction costs, the estimated net cash proceeds for ACCIONA correspond to €1,465m

As a result, the estimated proforma net debt position as of 30 June post-IPO would amount to €4,326m

ACCIONA ENERGÍA OPERATING RESULTS

Key figures H1 2021

(Million
Euro)
Jan-Jun
21
Jan-Jun
20
Chg.
(€m)
Chg.
(%)
Generation
Spain
321 308 13 4.3%
International
Generation
377 296 82 27.6%
., Supply
Other
Intragroup
adjust
&
343 241 101 42.0%
Revenues 1,041 845 196 23.2%
Generation
Spain
196 185 10 5.6%
International
Generation
305 236 69 29.2%
adjust
., Supply
Other
Intragroup
&
0 1 - 2 -117.9%
EBITDA 501 423 78 18.3%
(%)
Generation
Margin
71.7% 69.9%

EBITDA evolution (€m)

Consolidated production variation (GWh)

INFRASTRUCTURE

Key figures H1 2021 EBITDA
evolution
(€m)
(Million
Euro)
Jan-Jun
21
Jan-Jun
20
Chg. Chg.
(%)
Construction
Revenues 1,598 1,283 315 24.6%
EBITDA 57 2 54 n.m
(%)
Margin
3.5% 0.2%
Concessions
Revenues 20 37 -17 -44.9%
EBITDA 18 22 -3 -16.0%
(%)
Margin
89.0% 58.4%
Water
Revenues 516 487 29 5.9%
EBITDA 44 41 3 6.4% Backlog
(€m)
(%)
Margin
8.5% 8.4%
Infrastructure
Other
Activities
Revenues 78 77 2 2.3% (3)
EBITDA 7 7 1 12.9%
(%)
Margin
9.4% 8.6%
Consolidation
Adj
Revenues
-17 -35 18 50.4%
Total
Infrastructure
Revenues 2,196 1,849 347 18.7%
EBITDA 126 71 54 76.3%
  1. Spain not included

  2. Mexico included in Lata

  3. 2020 figure restated excluding Services' backlog reclassified to Other Activities

Backlog (€m)

PROJECT BACKLOG REACHES A NEW RECORD HIGH

€2.4bn of new project awards in H1 2021

PROPERTY DEVELOPMENT

Land bank to deliver > 5,000 housing units in 5 years

Property Development - Key figures H1 2021

(Million
Euro)
Jan-Jun
21
Jan-Jun
20
Chg Chg
(%)
Revenues 39 85 -46 -53
8%
EBITDA -8 10 -18 n.a
(%)
Margin
4%
-21
6%
11

Key drivers for H2 2021 & 2022

  • Housing deliveries to accelerate: 244 deliveries expected for H2 2021, versus 156 in H1 2021
  • 1,700 units under commercialization in Spain, Poland, Mexico and Portugal, out of which 55% are pre-sold
  • Stocks of presales as of June 30, 2021: 935 units valued at €281m (80% in Sales contracts)
  • In H1 2021, invested land valued at €51m in Madrid and Barcelona (426 units) and acquisition, in July 2021, of a land plot in Méndez-Alvaro (Madrid) to develop 450 units devoted to BTR
  • 90,000 sq. m. of offices and logistics under construction in Madrid & Barcelona, 74% in pre-lease agreements with tenants and final destination for sale

BESTINVER

Leading independent provider of comprehensive financial services

Bestinver - Key figures H1 2021

(Million
Euro)
Jan-Jun
21
Jan-Jun
20
Chg (%)
Chg
Revenues 62 48 14 28
8%
EBITDA 34 26 8 29
5%
(%)
Margin
54
5%
54
2%

Key highlights

  • €977m increase in Assets Under Management (AUM) versus December 2020, most of it driven by performance
  • 82% of the AUM are invested in equities
  • Successful launching of Bestinver Infra FCR Fund & positive contribution from Bestinver Securities

CONCLUDING REMARKS

I P O T O U N L O C K F U L L G R O W T H P O T E N T I A L O F A C C I O N A E N E R G Í A

› S I G N I F I C A N T I M P R O V E M E N T I N A C C I O N A G R O U P ' S C O S T O F C A P I T A L , B U S I N E S S & C R E D I T P R O F I L E

N O N - E N E R G Y B U S I N E S S E S – E X C E L L E N T P O S I T I O N T O C O N T I N U E M A X I M I Z I N G O U R C O N T R I B U T I O N T O T H E S U S T A I N A B L E T R A N S I T I O N

S U C C E S S F U L € 5 8 4 M C A P I T A L I N C R E A S E A T N O R D E X

› R E S U L T I N G I N A S T R O N G E R B A L A N C E S H E E T T O C A P T U R E T H E N E T Z E R O G R O W T H O P P O R T U N I T Y

G R O U P E B I T D A 2 0 2 1 - O U T L O O K R E I T E R A T E D ( > 1 5 % Y O Y )

2 0 2 1 N E T D E B T / E B I T D A R A T I O T O S T A Y C O M F O R T A B L Y B E L O W 4 X

04 A P P E N D I X

EBITDA & CAPITAL EMPLOYED BY TYPE OF ACTIVITY

  1. Percentages are calculated on EBITDA before consolidation adjustments, corporate costs & others

  2. Renewable Generation excluding Non-LT Contracted + Infrastructure Concessions + Infrastructure Services

  3. Capital Employed does not include the stake in Nordex

DEBT MATURITY & BREAKDOWN - PROFORMA

Debt breakdown by nature

SCHEDULED CAPACITY ADDITIONS

SCHEDULED CAPACITY ADDITIONS
M
W
Scheduled Capacity Additions per year (MW) (1)
Technology Country Asset
name
% ANA
stake
Total Added
YTD
Under
const.
Jun 2021
Start
const.
2021
Start
const.
2022
2021 2022 2023 2024 Details
Wind Mexico San Carlos 100% 198 145 145 Private PPA
Wind Australia Mortlake 100% 158 140 140 PPA with State of Victoria
Wind Spain Celada Fusión 100% 48 48 48 Private PPA
Wind Spain Pedregales 100% 18 18 18 PPA Portfolio
Wind Australia McIntyre Complex 70% 923 923 125 713 85 PPA with CleanCo for 40% of the production. ACCIONA will own 923 MW and build 103 MW for CleanCo. in advanced
negotiations with offtaker-investment partners and working on additional PPAs
PV Chile Malgarida 100% 238 209 209 Private PPA
PV Mexico DG Guanajuato 100% 19 19 19 Private PPA
PV Spain Petra 45% 7 7 7 Green hydrogen project - Mallorca
PV Spain Lloseta 45% 9 9 9 Green hydrogen project - Mallorca
PV Spain Extremadura 100% 125 125 125 Private PPA
PV Spain Ayora 100% 86 86 86 Private PPA
PV Spain Bolarque I 100% 50 50 50 Spanish renewable auction
PV Spain Escepar y Peralejo Hibridación 100% 57 57 57 Spanish renewable auction
PV Spain Tarifa 100% 21 21 21 Spanish renewable auction
PV USA High Point 100% 125 125 125 Private PPA + ITC
PV USA Fort Bend 100% 315 315 49 266 Prospected PPA + ITC
PV USA (2)
Tenaska Portfolio
100% 765 125 640 210 555 Private PPA + ITC
  1. Tenaska Portfolio includes 3 projects. Madison to start construction in H2 2021

ENERGY – INSTALLED CAPACITY

Installed MW (30 June 2021)

Total Consolidated accounted
Eq
Net
Spain 677
5
,
452
4
,
593 014
5
,
Wind 4
738
,
3
514
,
593 4
078
,
Hydro 873 873 0 873
Solar
PV
4 4 0 4
Biomass 61 61 0 59
International 5
511
,
4
672
,
358 4
314
,
Wind 4
006
,
3
804
,
48 3
217
,
CSP 64 64 0 48
Solar
PV
1
441
,
804 310 049
1
,
Total 11
188
,
9
125
,
952 9
329
,

ENERGY – WIND, DRIVERS BY COUNTRY

Wind prices (€/MWh) (1) and Load factors (%)

2021
H1
H1 2020 (%)
Chg.
(€/MWh)
Av.
price
(%)
LF
(€/MWh)
Av.
price
(%)
LF
(€/MWh)
Av.
price
Spain
Average
59.7 26.0% 64.5 22.5% -7.5%
Spain
- Regulated
70.7 79.3
Spain
regulated
- Not
39.1 37.6
Canada 56.5 30.9% 55.7 33.2% 1.3%
(2)
USA
94.3 21.6% 23.5 32.5% 301.9%
India 47.4 23.0% 51.5 21.9% -8.0%
Mexico 54.4 35.9% 65.5 36.0% -16.9%
Costa
Rica
98.4 65.8% 105.4 62.7% -6.7%
Australia 60.1 30.1% 59.1 31.4% 1.7%
Poland 90.1 23.6% 72.3 31.1% 24.6%
Croatia 108.1 34.0% 108.3 29.9% -0.2%
Portugal 87.6 27.1% 102.8 24.1% -14.8%
Italy 154.8 20.3% 116.3 18.6% 33.1%
Chile 69.8 29.3% 59.0 33.7% 18.2%
South
Africa
78.6 27.3% 73.6 28.7% 6.8%
  1. Prices for consolidated MWs

  2. 238MW located in the US additionally receive a "normalized" PTC of \$25/MWh

ENERGY – OTHER TECHNOLOGIES, DRIVERS BY COUNTRY

Other technologies (€/MWh) and Load factors (%)

H1
2021
H1
2020
(%)
Chg
(€/MWh)
. price
Av
(%)
LF
(€/MWh)
. price
Av
(%)
LF
(€/MWh)
. price
Av
Hydro
Spain 53
3
29
0%
39
5
38
3%
34
9%
Biomass
Spain 132
5
9%
77
122
7
9%
86
0%
8
Solar
Thermoelectric
USA 169
0
4%
20
182
4
6%
19
4%
-7
Solar
PV
South
Africa
157
4
22
8%
147
6
22
9%
6
7%
Chile 42
8
26
1%
72
2
21
5%
-40
7%
Ukraine 127
3
9
9%
145
8
13
9%
-12
7%

CONCESSIONS – TRANSPORT & HOSPITAL CONCESSIONS BREAKDOWN

Name Description Period Country ACCIONA Status Accounting method Asset type
A2 - Section 2 Remodeling, restoration, operation and maintenance of a 76.5km strech of an existing road between km 62 (A-2) and km 139
(border of province of Soria-Guadalajara). Shadow toll
2007 - 2026 Spain 100% Operational Global integration Intangible asset
Road Windsor Essex Parkway Design, construction and operation of 11km highway connecting Windsor (Ontario - Canada) and U.S. Border (Detroit -
Michigan)
2010 - 2044 Canada 33% Operational Equity method Financial asset
Toowoomba Second Range Crossing (Nexus) Design, construction and operation of 41km of the north ring road in Toowoomba (Queensland), from Helidon Spa to Athol,
through Charlton. Availability payment (25 year operation from construction end)
2015 - 2043 Australia 20% Operational Equity method Financial asset
Puhoi to Warkworth Finance, design, construct and maintain the new Pūhoi to Warkworth motorway. The Pūhoi to Warkworth project will extend
the four-lane Northern Motorway (SH1)
18.5km from the Johnstone's Hill tunnels to just north of Warkworth.
2016 - 2046 New
Zealand
10% Construction Equity method Financial asset
Consorcio Traza (Tranvía Zaragoza) Construction & operation of the streetcar that crosses the city (12.8km) 2009 - 2044 Spain 17% Operational Equity method Both methods
Rail Concessionaria Linha Universidade Construction of civil works and systems, provision of rolling stock, operation, conservation, maintenance and expansion of
public transport services of Linea 6 - Laranja of Metro de Sao Paulo.
2020 - 2044 Brasil 88% Construction Equity method Financial asset
Sydney Light Rail Design, construction and O&M of 12km rail line from Circular Quay via George Street to Central Station crossing Surry Hills to
Moore Park, Kensington, Kingsford and Randwick. It includes operation of Inner West line
2014 - 2034 Australia 5% Operational Equity method Financial asset
Port Nova Darsena Esportiva de Bara Construction & operation of the Roda de Bara marina. Revenues from moorings, shops & parkings (191,771m2) 2005 - 2035 Spain 50% Operational Equity method n.m
ospital
H
Hospital de Leon Bajio Design, construction, equipment and O&M of the hospital (184 beds) 2005 - 2030 Mexico 100% Operational Global integration Financial asset
East Rockingham Design, construction, operation and maintenance of a new transformation and waste to energy plant 2019 - 2052 Australia 0.10 Construction Equity method n.m

CONCESSIONS – DETAILS OF WATER CONCESSIONS UNDER IFRIC12

Name Description Period Country ACCIONA Status method
Accounting
Asset
type
EDAR 8B Construction, operation and maintenance of the wastewater treatment plant "08B Zone" of Aragon 2008 - 2031 Spain 100% Operational Global integration Intangible asset
EDAR 7B Construction, operation and maintenance of the wastewater treatment plant "07B Zone" of Aragon 2011 - 2031 Spain 100% Operational Global integration Intangible asset
IDAM Javea Construction, operation and maintenance of the sea water desalination plant in Javea 2001 - 2023 Spain 100% Operational Global integration Financial asset
IDAM Fouka Construction, operation and maintenance of the sea water desalination plant in Tipaza 2008 - 2036 Argelia 26% Operational Equity method Financial asset
IDAM Ibiza -Portmany Reconstruction, works operation and maintenance of the sea water desalination plant in San Antonio Portmany and
Ibiza
2009 - 2024 Spain 50% Operational Equity method Financial asset
PTAR Atotonilco Construction, operation and maintenance of the wastewater treatment plant in Atotonilco 2010 - 2035 Mexico 24% Operational Equity method Financial asset
WWTP Mundaring Construction, operation and maintenance of the wastewater treatment plants in Mundaring 2011 - 2048 Australia 25% Operational Equity method Financial asset
PTAR La Chira Construction, operation and maintenance of the wastewater treatment plants in La Chira 2011 - 2037 Peru 50% Operational Equity method Financial asset
IDAM Arucas Moya Extension, operation and maintenance of the sea water desalination plant in Arucas /
Moya
2008 - 2024 Spain 100% Operational Global integration Intangible asset
Red de saneamiento en Andratx Construction, operation and maintenance of the wastewater treatment plants in Andratx 2009 - 2044 Spain 100% Operational Global integration Intangible asset
Port City Water Design, construction, financing, operation and maintenance of a water treatment plant and storage reservoirs in Saint
John
2016 - 2048 Canada 40% Operational Equity method Financial asset
Sercomosa Public-private company whose principal activity is the water supply to Molina de Segura 1998 - 2040 Spain 49% Operational Equity method Intangible asset
Somajasa Public-private company to manage integrated water cycle of public services in some relevant Municipalities of
Province of Jaen
2007 - 2032 Spain 60% Operational Equity method Intangible asset
Gesba Water supply service in Andratx and Deiá (Mallorca) 1994 - 2044 Spain 100% Operational Global integration Intangible asset
Costa Tropical Integrated water cycle service in Costa Tropical (Granada) 1995 - 2045 Spain 49% Operational Proportional integration Intangible asset
Boca del Rio Integrated water cycle of public services in Boca del Rio ( Veracruz ) 2018 - 2047 Mexico 70% Operational Global integration Intangible asset
Shuqaiq 3 Development, design, financing, construction, commissioning, operation and maitenance of SWRO plant 2019 - 2046 Saudi Arabia 10% Construction Equity method Financial asset
Veracruz Integrated water cycle of public services and wastewater treatment in Veracruz and Medellin 2016 - 2046 Mexico 100% Operational Global integration Intangible asset
Los Cabos Contract for Engineering, executive project, procurement, construction, start-up and operation of the Desalination
Plant of Agua de Mar de Cabos San Lucas, municipality of Los Cabos
2021 - 2046 Mexico 50% Construction Equity method Financial asset

R E S U L T S P R E S E N T A T I O N

3 0 t h H 1 2 0 2 1 – J a n u a r y - J u n e J u l y 2021

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