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26 Additional disclosures on financial instruments

26 Additional disclosures on financial instruments
        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