v3.23.3

Financial assets | 9 Months Ended
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Sep. 30, 2023
Financial assets [Abstract] |
Financial assets | Note 8. - Financial assets The detail of Non-current and Current financial assets as of September 30, 2023, and December 31, 2022, is as follows:
|  | Balance as of September 30, 2023 |  |  | Balance as of December 31, 2022 |
|  | ($ in thousands) |
Fair Value through OCI (Investment in Ten West link) |  |  | 11,719 |  |  |  | 15,959 |
Derivative assets (Note 9) |  |  | 110,344 |  |  |  | 89,806 |
Other receivable accounts at amortized cost |  |  | 75,339 |  |  |  | 70,472 |
Total non-current financial assets |  |  | 197,402 |  |  |  | 176,237 |
Contracted concessional financial assets |  |  | 169,574 |  |  |  | 186,841 |
Derivative assets (Note 9) |  |  | 3,204 |  |  |  | 7,575 |
Other receivable accounts at amortized cost |  |  | 754 |  |  |  | 1,477 |
Total current financial assets |  |  | 173,532 |  |  |  | 195,893 |
Investment in Ten West Link is a 12.5% interest in a 114-mile transmission line in the U.S., currently under construction.

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- Definition The entire disclosure for financial instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS07_g3-5A_TI -URIDate 2023-03-23 + Details
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