| 31.12.2011 | 31.12.2012 | |||
|---|---|---|---|---|
| CHF thousands | ||||
| Trade accounts receivable | 570,130 | 483,218 | ||
| Allowances for doubtful accounts | -21,468 | -27,211 | ||
| Other receivables | 43,903 | 51,499 | ||
| Other receivables from associates and partner plants | 482 | 351 | ||
| Total | 593,047 | 507,857 | ||
| Receivables are carried in the following currencies: | ||||
| Swiss francs | 49,001 | 59,203 | ||
| Euros (translated) | 516,845 | 413,240 | ||
| Other currencies (translated) | 27,201 | 35,414 | ||
| Total | 593,047 | 507,857 | ||
The new balance-sheet item “Current income tax receivables” was introduced in 2012. To improve comparability, the receivables reported in current income tax receivables under receivables amounting to TCHF 13,681 were reclassified to the new position.
“Other currencies” primarily covers the RON and CZK.
All receivables fall into the category “Loans and receivables” and are measured at amortised cost. The total sum of receivables at 31 December 2012 (and 31 December 2011) falls due within one year. Due to their short-term nature, the carrying amounts are assumed to be fair values. Trade accounts receivable include the following overdue and non-impaired amounts:
| 31.12.2011 | 31.12.2012 | ||
|---|---|---|---|
| Less than 30 days overdue | 28,230 | 15,819 | |
| 31-60 days overdue | 28,732 | 9,104 | |
| 61-90 days overdue | 12,453 | 8,117 | |
| 91-180 days overdue | 16,095 | 17,039 | |
| 181-360 days overdue | 12,032 | 10,484 | |
| More than 360 days overdue | 40,722 | 32,033 | |
The total amount of receivables which are neither impaired nor overdue is TCHF 357,795 (previous year: TCHF 423,388). There are no indications that would necessitate an allowance for these receivables.
Allowances for doubtful accounts amounted to:
| 31.12.2011 | 31.12.2012 | ||
|---|---|---|---|
| At 1 January | 14,769 | 21,468 | |
| Additions | 16,519 | 24,467 | |
| Provisions used | -7,199 | -18,458 | |
| Provisions reversed | -2,233 | -116 | |
| Translation differences | -388 | -150 | |
| Total | 21,468 | 27,211 | |
| Of which | |||
| Individual allowances | 10,378 | 16,744 | |
| Collective allowances | 11,090 | 10,467 | |
In the case of single significant items where receipt of payment is uncertain, individual allowances are determined based on internal and external credit rating information. In addition, collective allowances are calculated based on historical accounts receivable losses and current information. Neither collateral nor any other enhancements are available for doubtful receivables.