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
7. Other current assets and current financial assets
| 2019 | 2018 | |
| MCHF | MCHF | |
| Value added tax receivables | 77.4 | 61.7 |
| Income tax refunds receivable | 12.8 | 17.9 |
| Short-term derivative financial instruments1 (see Note 15) | 1.1 | 0.4 |
| Prepaid expenses | 11.8 | 10.5 |
| Other current assets | 14.1 | 16.8 |
| Total other current assets and current financial assets | 117.2 | 107.3 |
1 Not part of the calculation of net working capital |
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As at 31 December 2019, the position “Other current assets” included other receivables from governments of MCHF 3.0 (PY: MCHF 5.9).
