Note 8. - Financial investments

The detail of Non-current and Current financial investments as of March 31, 2021 and December 31, 2020 is as follows:

	Balance as of March 31, 2021		Balance as of December 31, 2020
	($ in thousands)
Fair Value through OCI (Investment in Ten West link)		14,459		12,896
Fair Value through Profit and Loss (Investment in Rioglass)		-		2,687
Derivative assets (Note 9)		2,093		1,099
Other receivable accounts at amortized cost		67,868		73,072
Total non-current financial investments		84,420		89,754
Contracted concessional financial assets		178,601		178,198
Derivative assets (Note 9)		1,236		460
Other receivable accounts at amortized cost		16,916		21,426
Total current financial investments		196,753		200,084

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

Investment in Rioglass corresponded to a 15.12% equity interest in Rioglass as of December 31, 2020. The Company gained control over Rioglass on January 8, 2021, and the business is classified as discontinued operations held for sale in these consolidated condensed interim financial statements as of March 31, 2021 (Note 5).