Business Context and Reporting Period
This Form 6-K was filed by Algonquin Power & Utilities Corp. on September 7, 2018. The filing serves as a report of a foreign private issuer and incorporates by reference an Information Statement and financial schedules related to Atlantica Yield plc and Atlantica. The financial data referenced covers the six-month periods ended June 30, 2018, and 2017, as well as the fiscal years ended December 31, 2017, 2016, and 2015.
Key Financial Metrics
The filing text provided does not contain specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. Instead, it lists the following exhibits containing the financial data:
- Exhibit 99.2: Consolidated condensed unaudited interim financial statements of Atlantica Yield plc (as of June 30, 2018, and December 31, 2017).
- Exhibit 99.3: Audited consolidated financial statements of Atlantica (as of December 31, 2017, 2016, and 2015).
- Exhibit 99.4: Unaudited pro forma consolidated financial statements for the year ended December 31, 2017, and the six months ended June 30, 2018.
Specific financial metrics must be extracted from these referenced exhibits, which are not included in the provided text.
Material Changes
The filing text does not explicitly detail material changes in financial performance versus prior periods. It indicates the inclusion of pro forma financial statements (Exhibit 99.4), which typically reflect the financial impact of a significant transaction or restructuring, but the specific nature and magnitude of these changes are not described in the cover document.
Guidance, Outlook, and Risks
The provided text contains no management commentary, forward-looking guidance, risk factors, or discussion of contingencies. The document is a procedural filing to incorporate external financial statements and an information statement by reference.
Investor Verification Checklist
- Review Exhibit 99.1 (Information Statement) for details on the corporate action or transaction triggering this filing.
- Analyze Exhibit 99.2 for Atlantica Yield plc's interim performance for the six months ended June 30, 2018.
- Examine Exhibit 99.4 for pro forma financial results to understand the combined entity's projected financial position.
- Verify the auditor's consent in Exhibit 99.5 regarding the financial statements included.
- Confirm the specific relationship between Algonquin Power & Utilities Corp. and Atlantica Yield plc/Atlantica as described in the incorporated documents.