21 Trade accounts receivable
|
CHF thousand |
31.12.2020 |
31.12.2019 |
|
|
|
|
|
Trade accounts receivable |
49,304 |
54,994 |
|
Trade accounts receivable |
62,734 |
67,233 |
|
Allowances for doubtful accounts |
–13,430 |
–12,239 |
|
|
|
|
|
Development of allowances for doubtful accounts |
|
|
|
|
|
|
|
Carrying amount at 1 January |
12,239 |
11,859 |
|
Additions |
5,737 |
4,264 |
|
Utilisations |
–3,712 |
–2,719 |
|
Reversals |
–803 |
–739 |
|
Effect of currency translation |
–31 |
–426 |
|
End balance at 31 December |
13,430 |
12,239 |
The stated trade accounts receivable also include claims on associates and joint ventures amounting to CHF 662 thousand (prior year: CHF 476 thousand).
Trade accounts receivable are measured by applying individual and lump-sum adjustments to the non-impaired positions based on their maturity structure and historical experience.