4 Financial income

4 Financial income
    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).