|Income from other financial assets||695||1,444|
|Income from current financial assets||2,301||3,223|
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|
Interest income on recognised financial assets not measured at fair value amounts to TCHF 3,205 (previous year: TCHF 2,066).