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).