31.12.2011 | 31.12.2012 | ||||||
---|---|---|---|---|---|---|---|
CHF thousands | Carrying amount | Fair value | Carrying amount | Fair value | |||
Balance sheet item | Measurement category*) | Valuation**) | |||||
Assets | |||||||
Other financial assets | |||||||
Other non-current securities | AFS | AcC | 7,428 | 7,428 | 7,182 | 7,182 | |
Active loans | L&R | AC | 6,552 | 6,552 | 5,327 | 5,327 | |
Receivables | |||||||
Trade accounts receivable | L&R | AC | 548,662 | 548,662 | 456,007 | 456,007 | |
Other receivables | L&R | AC | 44,385 | 44,385 | 51,850 | 51,850 | |
Current income tax receivables | 13,681 | 13,681 | 23,708 | 23,708 | |||
Securities and other financial instruments | |||||||
Shares, bonds, other securities | HFT | FVPL | 1,471 | 1,471 | 205 | 205 | |
Derivative financial instruments | HFT | FVPL | 20 | 20 | - | - | |
Positive replacement values for held-for-trading positions | |||||||
Derivative financial instruments | HFT | FVPL | 107,204 | 107,204 | 138,612 | 138,612 | |
Cash and cash equivalents | |||||||
Sight funds and cash invested | L&R | AC | 339,873 | 339,873 | 261,900 | 261,900 |
31.12.2011 | 31.12.2012 | ||||||
---|---|---|---|---|---|---|---|
Carrying amount | Fair value | Carrying amount | Fair value | ||||
Balance sheet itemMeasurement category*)Valuation**) | |||||||
Liabilities | |||||||
Non-current financial liabilities | |||||||
Bank loans and mortgages, other non-current Financial liabilities | OL | AC | 563,423 | 629,077 | 545,232 | 603,199 | |
Derivative financial instruments | HA | FVs | 2,229 | 2,229 | 1,268 | 1,268 | |
Current financial liabilities | |||||||
Current financial liabilities | OL | AC | 36,627 | 36,627 | 30,162 | 30,162 | |
Leasing commitment | OL | AC | - | - | 438 | 438 | |
Derivative financial instruments | HFT | FVPL | 11,921 | 11,921 | 13,796 | 13,796 | |
Negative replacement values held-for-trading positions | |||||||
Derivative financial instruments | HFT | FVPL | 85,076 | 85,076 | 126,024 | 126,024 | |
Other current liabilities | |||||||
Trade accounts payable | OL | AC | 468,905 | 468,905 | 378,763 | 378,763 | |
Other liabilities | OL | AC | 55,801 | 55,801 | 67,466 | 67,466 | |
Deferred income and accrued expenses | |||||||
Accrued expenses | OL | AC | 30,741 | 30,741 | 36,419 | 36,419 |
*)Measurement categories under IAS 39:
FVTPL: Fair value through profit or loss (designated)
HA: Hedge accounting
AFS: Available for sale
L&R: Loans and receivables
HFT: Held for trading
OL: Other financial liabilities
**)Valuations under IAS 39:
FVPL: Fair value through profit or loss
FVs: Fair value, other comprehensive income
AcC: Acquisition costs
AC: Amortised cost