|Income from other financial assets||122||695|
|Income from current financial assets||1,362||2,301|
|Exchange rate gains||58||-|
Exchange rate gains and losses are recognised net. There was an exchange rate loss in the year under review, which is recognised as a financial expense in the income statement. An exchange rate gain was recognised the previous year.
Financial income applies to the following positions and measurement categories
|Balance sheet position||Detailed position||IAS 39 measurement category||2009||2010|
|Other financial assets||Non – current securities||Available for sale||122||695|
|Liabilities||Trade accounts payable||Other financial liabilities||58||2|
|Securities and other financial instruments||Other securities and financial instruments||Held for trading||24||218|
|Cash and cash equivalents||Sight funds and cash invested for less than 90 days||Loans and receivables||1,338||2,081|
Interest income for recognised financial assets which were not measured at fair value amounts to TCHF 2,010 (previous year: TCHF 1,334).