Financial assets

9 Months Ended

Sep. 30, 2024

Note 9. - Financial assets

The detail of non-current and current financial assets as of September 30, 2024, and December 31, 2023, is as follows:

	Balance as of September 30, 2024		Balance as of December 31, 2023
	($ in thousands)
Fair Value through OCI (Investment in Ten West Link)		11,719		11,719
Derivative assets (Note 10)		40,052		56,708
Other receivable accounts at amortized cost		63,287		68,155
Total non-current financial assets		115,058		136,582
Contracted concessional financial assets		196,419		177,407
Derivative assets (Note 10)		2,800		4,989
Other receivable accounts at amortized cost		2,774		6,490
Total current financial assets		201,993		188,886

Investment in Ten West Link is a 12.5% interest in a 114-mile transmission line in the U.S., which reached COD in June 2024.