| 2011 | 2012 | ||
|---|---|---|---|
| CHF thousands | |||
| Income from other financial assets | 1,444 | 2,648 | |
| Income from current financial assets | 3,223 | 2,026 | |
| Total | 4,667 | 4,674 |
Exchange rate gains and losses are recognised net. As in the previous year, there was also an exchange rate loss in the year under review, which is recognised as a financial expense in the statement of comprehensive income.
Financial income applies to the following items and measurement categories
| Balance sheet item | Detailed item | IAS 39 measurement category | 2011 | 2012 |
| Other financial assets | Prepayment for certificates of origin | n/a | 972 | 1,717 |
| Non-current securities | Available for sale | 472 | 931 | |
| Receivables | Trade accounts receivable | Loans and receivables | - | 716 |
| Liabilities | Trade accounts payable | Other financial liabilities | 1 | - |
| Securities and other financial instruments | Other securities and financial instruments | Held for trading | 3 | 18 |
| Cash and cash equivalents | Sight funds and cash invested for less than 90 days | Loans and receivables | 3,219 | 1,292 |
| Total | 4,667 | 4,674 |
Interest income on recognised financial assets which were not measured at fair value amounts to TCHF 1,287 (previous year: TCHF 3,205).