Note 12. - Trade and other receivables

Trade and other receivables as of March 31, 2019 and December 31, 2018, consist of the following:

	Balance as of March 31,		Balance as of December 31,
	2019		2018
	($ in thousands)
Trade receivables		177,841		163,856
Tax receivables		35,062		54,959
Prepayments		19,342		5,521
Other accounts receivable		9,167		12,059
Total		241,412		236,395

As of March 31, 2019, and December 31, 2018, the fair value of trade and other receivables accounts does not differ significantly from its carrying value.