v3.22.2.2
Trade and other receivables
 9 Months Ended
Sep. 30, 2022
Trade and other receivables [Abstract]  
Trade and other receivables
Note 12. - Trade and other receivables
Trade and other receivables as of September 30, 2022 and December 31, 2021, consist of the following:

   
Balance as of
September 30,
    
Balance as of
December 31,
  
   
2022
    
2021
  
   
($ in thousands)
  
Trade receivables
    
158,611
      
227,343
  
Tax receivables
    
39,700
      
59,350
  
Prepayments
    
24,054
      
9,342
  
Other accounts receivable
    
8,351
      
11,108
  
Total
    
230,716
      
307,143
  

The decrease in trade receivables is primarily due to payments received from CNMC in the solar assets of the Company in Spain and from Pemex in ACT.

The increase in prepayments is primarily due to the timing of insurance payments.

As of September 30, 2022, and December 31, 2021, the fair value of trade and other receivables accounts does not differ significantly from its carrying value.