| 01.01.2010 Restated | 31.12.2010 Restated | 31.12.2011 | |||||||
|---|---|---|---|---|---|---|---|---|---|
| CHF thousands | Carrying amount | Fair value | Carrying amount | Fair value | Carrying amount | Fair value | |||
| Balance sheet position | Measurem. category*) | Valuation**) | |||||||
| Assets | |||||||||
| Other financial assets | |||||||||
| Prepaid green electricity certificates | FVTPL | FVPL | 10,402 | 10,402 | 5,768 | 5,768 | 6,164 | 6,164 | |
| Other non-cur- rent securities | AFS | AcC | 7,276 | 7,276 | 7,592 | 7,592 | 7,428 | 7,428 | |
| Active loans | L&R | AC | - | - | - | - | 6,552 | 6,552 | |
| Receivables | |||||||||
| Trade accounts receivable | L&R | AC | 402,542 | 402,542 | 399,837 | 399,837 | 548,662 | 548,662 | |
| Other receivables | L&R | AC | 65,840 | 65,840 | 75,351 | 75,351 | 58,066 | 58,066 | |
| Securities and other financial instruments | |||||||||
| Shares, bonds, other securities | HFT | FVPL | 2,239 | 2,239 | 1,707 | 1,707 | 1,471 | 1,471 | |
| Derivative financial instruments | HFT | FVPL | - | - | 4,182 | 4,182 | 20 | 20 | |
| Positive replacement values held-for-trading positions | |||||||||
| Derivative financial instruments | HFT | FVPL | 180,114 | 180,114 | 125,140 | 125,140 | 107,204 | 107,204 | |
| Cash and cash equivalents | |||||||||
| Sight funds and cash invested | L&R | AC | 334,382 | 334,382 | 349,975 | 349,975 | 339,873 | 339,873 | |
| Prepaid expenses and accrued income | |||||||||
| Accrued expenses | L&R | AC | 7,490 | 7,490 | 7,038 | 7,038 | - | - | |
| Carrying amount | Fair value | Carrying amount | Fair value | Carrying amount | Fair value | ||||
| Balance sheet position | Measurm. category*) | Valuation**) | |||||||
| Liabilities | |||||||||
| Non-current financial liabilities | |||||||||
| Bank loans and mortgages, other non-current financial liabilities | OL | AC | 527,963 | 610,501 | 595,849 | 662,850 | 563,423 | 629,077 | |
| Derivative financial instruments | HA | FVs | 5,275 | 5,275 | 3,646 | 3,646 | 2,229 | 2,229 | |
| Current financial liabilities | |||||||||
| Current financial liabilities | OL | AC | 62,557 | 62,557 | 61,187 | 61,187 | 36,627 | 36,627 | |
| Derivative financial instruments | HFT | FVPL | - | - | 4,933 | 4,933 | 11,921 | 11,921 | |
| Negative replacement values held-for-trading positions | |||||||||
| Derivative financial instruments | HFT | FVPL | 160,821 | 160,821 | 99,361 | 99,361 | 85,076 | 85,076 | |
| Other current liabilities | |||||||||
| Trade accounts payable | OL | AC | 313,891 | 313,891 | 309,841 | 309,841 | 468,905 | 468,905 | |
| Other liabilities | OL | AC | 26,045 | 26,045 | 24,743 | 24,743 | 55,801 | 55,801 | |
| Deferred income and accrued expenses | |||||||||
| Accrued expenses | OL | AC | 19,961 | 19,961 | 30,336 | 30,336 | 30,741 | 30,741 | |
*)Measurement categories under IAS 39:
FVTPL: Fair value through profit or loss (designated)
HA: Hedge accounting
AFS: Available for sale
L&R: Loans and receivables
HFT: Held for trading
OL: Other financial liabilities
**)Valuations under IAS 39:
FVPL: Fair value through profit or loss
FVs: Fair value, other comprehensive income
AcC: Acquisition costs
AC: Amortised cost