4 Financial income

4 Financial income
    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).