Note 8. - Financial investments

The detail of Non-current and Current financial investments as of September 30, 2019 and December 31, 2018 is as follows:

	Balance as of September 30, 2019		Balance as of December 31, 2018
	($ in thousands)
Fair Value through OCI (Investment in Ten West link)		9,070		6,034
Fair Value through Profit and Loss (Investment in Rioglass)		7,000		-
Derivative assets		2,930		11,571
Other receivable accounts at amortized cost		73,375		35,065
Total non-current financial investments		92,375		52,670
Contracted concessional financial assets		159,380		159,128
Derivative assets		3,064		1,582
Other receivable accounts at amortized cost		99,954		80,124
Total current financial investments		262,398		240,834

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

Investment in Rioglass corresponds to the acquisition of 15.12% of the equity interest of Rioglass, a multinational solar power and renewable energy technology manufacturer.

Current other receivable accounts include restricted cash amounting to $76.9 million as of September 30, 2019 ($78.9 million as of December 31, 2018).

The increase in non-current other receivable accounts at amortized cost is primarily due to the non-current portion of the loan to Arroyo Netherland II B.V. (Monterrey) for $21.3 million (Note 5) and to the non-current portion of the loan to Befesa Agua Tenes S.L.U. for $10.9 million (Note 1).