21 Receivables from goods and services
|
|
31.12.2019
|
31.12.2018
|
|
|
|
Restated*
|
|
CHF thousand
|
|
|
|
|
|
|
|
Trade accounts receivable
|
54,994
|
48,861
|
|
Trade accounts receivable
|
67,233
|
60,720
|
|
Allowances for doubtful accounts
|
–12,239
|
–11,859
|
|
|
|
|
|
Development of allowances for doubtful accounts
|
|
|
|
|
|
|
|
Carrying amount at 1 January
|
11,859
|
9,599
|
|
Additions
|
4,264
|
4,992
|
|
Utilisations
|
–2,719
|
–2,206
|
|
Reversals
|
–739
|
–175
|
|
Effect of currency translation
|
–426
|
–351
|
|
End balance at 31 December
|
12,239
|
11,859
|
The stated receivables from goods and services also include claims on associates and joint ventures amounting to CHF 476 thousand (prior year restated: CHF 523 thousand).
Receivables from goods and services are measured by applying individual and lump-sum adjustments to the non-impaired positions based on their maturity structure and historical experience.
