Trade and other receivables

9 Months Ended

Sep. 30, 2019

Trade and other receivables [Abstract]

Trade and other receivables

Note 12. - Trade and other receivables

Trade and other receivables as of September 30, 2019 and December 31, 2018, consist of the following:

	Balance as of September 30,		Balance as of December 31,
	2019		2018
	($ in thousands)
Trade receivables		257,112		163,856
Tax receivables		32,643		54,959
Prepayments		12,522		5,521
Other accounts receivable		17,296		12,059
Total		319,573		236,395

Increase in trade receivables primarily relates to seasonality of sales in some of the assets.

As of September 30, 2019, and December 31, 2018, the fair value of trade and other receivables accounts does not differ significantly from its carrying value.