| 2010 | 2011 | ||
|---|---|---|---|
| CHF thousands | |||
| Income from other financial assets | 695 | 1,444 | |
| Income from current financial assets | 2,301 | 3,223 | |
| Total | 2,996 | 4,667 |
Exchange rate gains and losses are recognised net. As in the previous year, there was also an exchange rate loss in the year under review, which is recognised as a financial expense in the statement of comprehensive income.
Financial income applies to the following positions and measurement categories:
| Balance sheet position | Detailed position | IAS 39 measurement category | 2010 | 2011 |
| Other financial assets | Prepaid green electricity certificates | Fair value through profit or loss | - | 972 |
| Non-current securities | Available for sale | 695 | 472 | |
| Liabilities | Trade accounts payable | Other financial liabilities | 2 | 1 |
| Securities and other financial instruments | Other securities and financial instruments | Held for trading | 218 | 3 |
| Cash and cash equivalents | Sight funds and cash invested for less than 90 days | Loans and receivables | 2,081 | 3,219 |
| Total | 2,996 | 4,667 |
Interest income on recognised financial assets not measured at fair value amounts to TCHF 3,205 (previous year: TCHF 2,066).