11 Other financial assets

11 Other financial assets
  31.12.2011 31.12.2012
  CHF thousands    
  Prepayment for certificates of origin 6,164 7,167
  Prepaid electricity procurement agreements 46,910 43,780
  Active loans to associates and partner plants 6,552 5,327
  Other non-current securities 7,428 7,182
  Total 67,054 63,456

The prepayment for certificates of origin and prepaid long-term electricity procurement agreements are amortised on the basis of the physical delivery of electricity and held solely for this purpose. The loan granted is allocated to the category “Loans and receivables” and carried at amortised cost. The interest rate for the loan is variable and market-compliant. All other financial securities in non-current assets are classified as “available for sale” and recognised at fair value. This does not affect listed shares or equity securities for which there is no active market and hence for which the fair value cannot be reliably determined. The fair value corresponds to the acquisition value less impairments.