21Trade accounts receivable
|
CHF thousand |
31.12.2022 |
31.12.2021 |
|
|
|
|
|
Trade accounts receivable |
152,965 |
80,902 |
|
Trade accounts receivable |
177,651 |
95,376 |
|
Allowances for doubtful accounts |
–24,686 |
–14,474 |
|
|
|
|
|
Development of allowances for doubtful accounts |
|
|
|
|
|
|
|
Carrying amount at 1 January |
–14,474 |
–13,430 |
|
Additions |
–14,486 |
–6,468 |
|
Utilisations |
1,947 |
2,190 |
|
Reversals |
1,458 |
2,627 |
|
Effect of currency translation |
869 |
607 |
|
End balance at 31 December |
–24,686 |
–14,474 |
The increase in trade accounts receivable stems mainly from the Market Italy segment’s sales business.
The stated trade accounts receivable also include claims on associates and joint ventures amounting to CHF 81 thousand (prior year: CHF 285 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.