	31.12.2009	31.12.2010
CHF thousands

Trade accounts receivable	417,387	414,606
Allowances for doubtful accounts	-14,845	-14,769
Other receivables	68,703	78,887
Total	471,245	478,724

Receivables are carried in the following currencies:
Swiss francs	48,066	66,257
Euros (translated)	423,179	412,467

All receivables fall into the category “Loans and receivables” and are measured at amortised cost. The total sum of receivables at 31 December 2010 (and 31 December 2009) falls due within one year. Due to their short-term nature, the carrying amounts are assumed to be the fair values. Trade accounts receivables include the following overdue and non-impaired amounts:

	31.12.2009	31.12.2010
Less than 30 days overdue	11,713	6,967
31 – 60 days overdue	8,600	19,176
61 – 90 days overdue	6,983	4,727
91 – 180 days overdue	13,650	5,324
181 – 360 days overdue	16,365	7,929
More than 360 days overdue	34,012	32,654

The total amount of receivables which are neither impaired nor overdue is TCHF 322,632 (previous year: TCHF 309,640). There are no indications that would necessitate an allowance for these receivables.

Allowances for doubtful accounts amounted to:

	2009	2010
At 1 January	12,360	14,845
Additions	8,433	10,301
Disposals	-6,037	-8,331
Translation differences	89	-2,046
At 31 December	14,845	14,769

Of which
Individual allowances	14,723	7,597
Collective allowances	122	7,172

In the case of single significant positions where receipt of payment is uncertain, individual allowances are determined based on internal and external credit rating information. In addition, collective allowances are calculated based on historical accounts receivable losses and current information. Neither collateral nor any other enhancements are available for doubtful receivables.

Disclosure of netting error

In the course of clarifications to correct the error relating to the energy profiles (Note 1), it was found that the conditions for offsetting trade accounts receivables and payable (Note 22) have been fulfilled. As these conditions were already fulfilled last year, the error was corrected in last year's figures.

The offset receivables and payables total CHF 233 million (last year: CHF 141 million).