|Current financial liabilities||202,823||83,414|
|Negative replacement values||1,663||263|
|Liabilities for financial leasing||77||392|
Current financial liabilities and leasing commitments fall into the other financial liabilities category and are recognised at amortised cost. Owing to their short-term nature, the carrying amounts are assumed to be fair values. The replacement values consist of forward exchange transactions, currency options and interest rate swaps and correspond to the market value. This position contains the bond of MCHF 200 which is due on 18 November 2016.