Note 12. - Clients and other receivable

Clients and other receivable as of March 31, 2018 and December 31, 2017, consist of the following:

	Balance as of March 31,		Balance as of December 31,
	2018		2017
	($ in thousands)
Trade receivables		181,474		186,728
Tax receivables		36,348		39,607
Prepayments		19,257		6,375
Other accounts receivable		11,332		11,739
Total		248,410		244,449

As of March 31, 2018, and December 31, 2017, the fair value of clients and other receivable accounts does not differ significantly from its carrying value.