21 Trade accounts receivable
|
CHF thousand |
31.12.2021 |
31.12.2020 |
|
|
|
|
|
Trade accounts receivable |
80,902 |
49,304 |
|
Trade accounts receivable |
95,376 |
62,734 |
|
Allowances for doubtful accounts |
–14,474 |
–13,430 |
|
|
|
|
|
Development of allowances for doubtful accounts |
|
|
|
|
|
|
|
Carrying amount at 1 January |
13,430 |
12,239 |
|
Additions |
6,468 |
5,737 |
|
Utilisations |
–2,190 |
–3,712 |
|
Reversals |
–2,627 |
–803 |
|
Effect of currency translation |
–607 |
–31 |
|
End balance at 31 December |
14,474 |
13,430 |
The stated trade accounts receivable also include claims on associates and joint ventures amounting to CHF 285 thousand (prior year: CHF 662 thousand).
Trade accounts receivable are measured by applying individual adjustments, as well as lump-sum adjustments to the non-individually-impaired positions, based on their maturity structure and historical experience.