4 Financial income 2009 2010
  CHF thousands    
  Income from other financial assets 122 695
  Income from current financial assets 1,362 2,301
  Exchange rate gains 58 -
  Total 1,542 2,996

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
Total     1,542 2,996

Interest income for recognised financial assets which were not measured at fair value amounts to TCHF 2,010 (previous year: TCHF 1,334).