v3.21.1

Trade and other receivables | 3 Months Ended
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Mar. 31, 2021
Trade and other receivables [Abstract] |
Trade and other receivables | Note 12. - Trade and other receivables Trade and other receivables as of March 31, 2021 and December 31, 2020, consist of the following:
|  | Balance as of March 31, |  |  | Balance as of December 31, |
|  | 2021 |  |  | 2020 |
|  | ($ in thousands) |
Trade receivables |  |  | 196,888 |  |  |  | 258,088 |
Tax receivables |  |  | 44,450 |  |  |  | 50,663 |
Prepayments |  |  | 27,115 |  |  |  | 12,074 |
Other accounts receivable |  |  | 7,222 |  |  |  | 10,910 |
Total |  |  | 275,675 |  |  |  | 331,735 |
The decrease in trade receivables is primarily due to payments received from Pemex in ACT. The increase in prepayments is primarily due to the timing of payment of insurance. As of March 31, 2021, and December 31, 2020, the fair value of trade and other receivables accounts does not differ significantly from its carrying value.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
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