Trade and other receivables

9 Months Ended

Sep. 30, 2020

Trade and other receivables [Abstract]

Trade and other receivables

Note 12. - Trade and other receivables

Trade and other receivables as of September 30, 2020 and December 31, 2019, consist of the following:

	Balance as of September 30,		Balance as of December 31,
	2020		2019
	($ in thousands)
Trade receivables		322,231		242,008
Tax receivables		50,190		50,901
Prepayments		25,977		5,150
Other accounts receivable		12,867		19,508
Total		411,265		317,568

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

Increase in prepayments is primarily due to the timing of payment of insurances.

As of September 30, 2020, and December 31, 2019, the fair value of trade and other receivables accounts does not differ significantly from its carrying value.