Financial investments

9 Months Ended

Sep. 30, 2021

Note 8. - Financial investments

The detail of Non-current and Current financial investments as of September 30, 2021 and December 31, 2020 is as follows:

	Balance as of September 30, 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)		5,038		1,099
Other receivable accounts at amortized cost		69,369		73,072
Total non-current financial investments		88,866		89,754
Contracted concessional financial assets		188,111		178,198
Derivative assets (Note 9)		1,780		460
Other receivable accounts at amortized cost		17,910		21,426
Total current financial investments		207,801		200,084

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

The investment in Rioglass corresponded to a 15.12% equity interest as of December 31, 2020. The Company gained control over the business in January 2021, which is fully consolidated since then in these Consolidated Condensed Interim Financial Statements as of September 30, 2021 (Note 5).