| 24 Prepaid expenses, accruals and deferred income | 31.12.2009 | 31.12.2010 | |
|---|---|---|---|
| CHF thousands | |||
| Prepaid expenses and accrued income | |||
| Change in accrued income (accrual) | 7,490 | 7,038 | |
| Prepayment of energy and transport rights (prepayment) | 70 | 4,296 | |
| Other prepayments (accrual) | 5,265 | 5,006 | |
| Total | 12,825 | 16,340 | |
All accrued positions fall into the category “Loans and receivables”, are measured at amortised cost and are due within one year. The carrying amounts are assumed to be fair values.
| Deferred income and accrued expenses | 31.12.2009 | 31.12.2010 | |
|---|---|---|---|
| Accrued interest | 3,625 | 4,600 | |
| Accured annual leave and overtime | 6,757 | 5,667 | |
| Accrued other personnel expenses | 2,650 | 6,235 | |
| Accrued capital and other taxes, charges and levies | 6,550 | 7,633 | |
| Other prepayments | 379 | 6,201 | |
| Total | 19,961 | 30,336 |
All positions are accruals and fall into the category “Other financial liabilities”. They are measured at amortised cost and are due within one year. The carrying amounts are assumed to be fair values.