Notes to the Consolidated Financial Statements

1. Basic information and principles of the report

2. Changes in Group structure

3. Summary of significant accounting policies

4. Risk assessment and management

5. Management of capital

6. Trade accounts receivable

  2019 2018
  MCHF MCHF
Trade accounts receivable 205.4 208.5
Allowances -12.0 -11.0
Total trade accounts receivable 193.4 197.5

As at 31 December 2019, of the total trade accounts receivable, MCHF 8.1 were denominated in CHF, MCHF 65.8 in EUR, MCHF 22.0 in USD, MCHF 17.9 in GBP, MCHF 15.2 in SEK, MCHF 15.2 in DKK, MCHF 12.4 in NOK and MCHF 6.8 in PLN.

The following table shows the movements of allowances for trade accounts receivable:

  2019 2018
  MCHF MCHF
Allowances for trade accounts receivable    
1 January 11.0 10.9
Additions 5.0 3.9
Used -2.9 -2.2
Reversed -0.8 -1.1
Translation differences -0.3 -0.5
31 December 12.0 11.0
  2019 2018
  MCHF MCHF
Maturity analysis of trade accounts receivable    
Not due 141.1 137.7
Past due < 30 days 45.1 44.2
Past due < 60 days 6.0 10.3
Past due < 90 days 1.9 2.8
Past due < 120 days 2.1 1.1
Past due > 120 days 9.2 12.4
Allowances -12.0 -11.0
Total trade accounts receivable 193.4 197.5

The agreed payment terms range from 30 to 120 days.

7. Other current assets and current financial assets

8. Inventories

9. Property, plant and equipment

10. Other non-current assets and non-current financial assets

11. Goodwill and intangible assets

12. Short-term debt

13. Other current liabilities and provisions

14. Long-term debt

15. Financial instruments

16. Retirement benefit plans

17. Participation plans

18. Deferred tax assets and liabilities

19. Other non-current liabilities and provisions

20. Contingencies

21. Capital stock and treasury shares

22. Earnings per share

23. Other operating expenses, net

24. Financial result, net

25. Income tax expenses

26. Leases

27. Research and development cost

28. Free Cashflow

29. Segment reporting

30. Related party transactions

31. Foreign exchange rates

32. Subsequent events

33. Group companies as of 31 December 2019

Services

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