Print

24 Information about net current assets

24 Information about net current assets
       
Changes in net current assets Note 31.12.2011 31.12.2012
  CHF thousands    
       
  Change in inventories 12 -8,371 -7,346
  Change in receivables 13 -139,483 79,978
  Change in current income tax receivables   -6,488 -10,008
  Change in prepaid expenses and accrued income   10,700 -121
  Change in current income tax liabilities   -3,733 -15,964
  Change in other current liabilities   201,244 -75,271
  Change in current provisions   -16,302 -20,142
  Change in deferred income and accrued expenses   825 5,758
  Change in replacement values, held-for-trading positions 15 3,087 9,700
  Change in securities and other financial instruments 14 4,398 1,286
  Change in held-for-sale positions of net current assets 28 - -1,495
Total change in net-current assets   45,877 -33,625
  Prepaid expenses and accrued income 31.12.2011 31.12.2012
  CHF thousands    
       
  Prepayment of energy and transport rights 871 5
  Other accrued income 4,543 5,490
  Total 5,414 5,495
  Deferred income and accrued expenses 31.12.2011 31.12.2012
  CHF thousands    
       
  Accrued interest 4,262 4,267
  Accrued annual leave and overtime 7,225 7,936
  Accrued other personnel expenses 6,463 5,785
  Accrued capital and other taxes, charges and levies 5,719 5,059
  Other accrued expenses 7,072 13,372
  Total 30,741 36,419

All positions of deferred income and accrued expenses are accruals and fall into the category “Other financial liabilities”. They are measured at amortised cost and are due within one year. The carrying amounts are assumed to be fair values.