v3.23.1

Trade and other receivables | 3 Months Ended
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Mar. 31, 2023
Trade and other receivables [Abstract] |
Trade and other receivables | Note 12. - Trade and other receivables Trade and other receivables as of March 31, 2023 and December 31, 2022, consist of the following:
|  | Balance as of March 31, |  |  | Balance as of December 31, |
|  | 2023 |  |  | 2022 |
|  | ($ in thousands) |
Trade receivables |  |  | 206,880 |  |  |  | 125,437 |
Tax receivables |  |  | 39,749 |  |  |  | 45,680 |
Prepayments |  |  | 16,297 |  |  |  | 11,827 |
Other accounts receivable |  |  | 5,127 |  |  |  | 17,390 |
Total |  |  | 268,053 |  |  |  | 200,334 |
The increase in trade receivables is primarily due to collections pending from the Spanish state-owner regulator, Comision Nacional de los Mercados y de la Competencia or "CNMC" in the solar assets of the Company in Spain and from Pemex in ACT. During the year 2022, in the assets in Spain, the Company collected revenue in line with the parameters corresponding to the regulation in place at the beginning of the year 2022, as the new parameters, reflecting lower revenue, became final on December 14, 2022. As a result, as of December 31, 2022, trade receivables in the assets in Spain were lower than usual. In the first quarter of 2023, collections at these assets in Spain were regularized. The increase in prepayments is primarily due to the timing of insurance payments. As of March 31, 2023, and December 31, 2022, 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 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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