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26 Additional disclosures on financial instruments

26 Additional disclosures on financial instruments
        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