|Current financial liabilities||36,627||30,162|
|Negative replacement values||11,921||13,796|
All current financial liabilities and leasing commitments fall into the category “Other financial liabilities” and are recognised at amortised cost. Due to their short-term nature, the carrying amounts are assumed to be fair values. The replacement values consist of forward exchange transactions and correspond to the market value.
Mortgage assignments were pledged as security for the mortgage of TCHF 1,445 (previous year: TCHF 1,445) reported under current financial liabilities. The fixed assets pledged in this connection are disclosed in Note 9.