Note 17. - Trade payables and other current liabilities

Trade payables and other current liabilities as of March 31, 2021 and December 31, 2020 are as follows:

	Balance as of Mach 31,		Balance as of December 31,
	2021		2020
	($ in thousands)
Trade accounts payable		53,590		54,219
Down payments from clients		670		416
Other accounts payable		36,887		37,922
Total		91,147		92,557

Trade accounts payables mainly relate to the operation and maintenance of the plants.

Nominal values of trade payables and other current liabilities are considered to be approximately equal to fair values and the effect of discounting them is not significant.