Financial assets

9 Months Ended

Sep. 30, 2023

Note 8. - Financial assets

The detail of Non-current and Current financial assets as of September 30, 2023, and December 31, 2022, is as follows:

	Balance as of September 30, 2023		Balance as of December 31, 2022
	($ in thousands)
Fair Value through OCI (Investment in Ten West link)		11,719		15,959
Derivative assets (Note 9)		110,344		89,806
Other receivable accounts at amortized cost		75,339		70,472
Total non-current financial assets		197,402		176,237
Contracted concessional financial assets		169,574		186,841
Derivative assets (Note 9)		3,204		7,575
Other receivable accounts at amortized cost		754		1,477
Total current financial assets		173,532		195,893

Investment in Ten West Link is a 12.5% interest in a 114-mile transmission line in the U.S., currently under construction.