Note 12. - Clients and other receivable

Clients and other receivable as of September 30, 2018 and December 31, 2017, consist of the following:

	Balance as of September 30, 2018		Balance as of December 31, 2017
	($ in thousands)
Trade receivables		247,216		186,728
Tax receivables		27,788		39,607
Prepayments		9,599		6,375
Other accounts receivable		12,655		11,739
Total		297,258		244,449

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

As of September 30, 2018, and December 31, 2017, the fair value of clients and other receivable accounts does not differ significantly from its carrying value.