v3.23.3

Trade and other receivables | 9 Months Ended
--- | ---
Sep. 30, 2023
Trade and other receivables [Abstract] |
Trade and other receivables | Note 12. - Trade and other receivables Trade and other receivables as of September 30, 2023, and December 31, 2022, consist of the following:
|  | Balance as of September 30, |  |  | Balance as of December 31, |
|  | 2023 |  |  | 2022 |
|  | ($ in thousands) |
Trade receivables |  |  | 225,144 |  |  |  | 125,437 |
Tax receivables |  |  | 33,719 |  |  |  | 45,680 |
Prepayments |  |  | 23,636 |  |  |  | 11,827 |
Other accounts receivable |  |  | 4,703 |  |  |  | 17,390 |
Total |  |  | 287,202 |  |  |  | 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 nine-month period ended September 30, 2023, collections at these assets in Spain were regularized. As of September 30, 2023, and December 31, 2022, the fair value of trade and other receivables accounts does not differ significantly from its carrying amount.

X
- 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 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_TradeAndOtherReceivablesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration