47. Categories of financial instruments
The financial assets and liabilities are classified as follow as of December 31, 2008:
| Assets as per balance sheet date December 31, 2008 (in CHF'000) | Note | Financial assets at fair value through profit or loss | Available- for-sale | Loans and receivables | Total 31.12.2008 |
|---|---|---|---|---|---|
| Financial assets and non current assets: | |||||
| - equity instruments with no quoted market price | 19 | 2 672 | 2 672 | ||
| - marketable securities | 19 | 1 260 | 1 260 | ||
| - long term loan | 19 | 29 272 | 29 272 | ||
| - guarantee deposits | 19 | 3 803 | 3 803 | ||
| Trade accounts receivable | 21 | 345 844 | 345 844 | ||
| Other current assets: | - | ||||
| - loans | 22 | 6 055 | 6 055 | ||
| Financial assets: | - | ||||
| - marketable securities | 23 | 8 312 | 8 312 | ||
| - derivatives | 36 | 681 | 681 | ||
| Cash and cash equivalents | 24 | 247 819 | 247 819 | ||
| 681 | 12 244 | 632 793 | 645 718 | ||
| Liabilities as per balance sheet date December 31, 2008 (in CHF'000) | Note | Financial liabilities at fair value through profit or loss | Other financial liabilities | Total 31.12.2008 | |
| Long term financial debt | 27 | 364 180 | 364 180 | ||
| Other long term liabilities | 31 | 250 | 250 | ||
| Short term financial debt | 32 | 78 904 | 78 904 | ||
| Trade accounts payable | 33 | 113 701 | 113 701 | ||
| Other payables | 34 | 20 508 | 20 508 | ||
| Derivative financial instruments | 36 | 2 522 | 2 522 | ||
| 2 522 | 577 543 | 580 065 |
And for 2007:
| Assets as per balance sheet date December 31, 2007 (in CHF'000) | Note | Financial assets at fair value through profit or loss | Available- for-sale | Loans and receivables | Total 31.12.2007 |
|---|---|---|---|---|---|
| Financial assets and non current assets: | |||||
| - equity instruments with no quoted market price | 19 | 2 675 | 2 675 | ||
| - marketable securities | 19 | 3 470 | 3 470 | ||
| - long term loan | 19 | 25 195 | 25 195 | ||
| - guarantee deposits | 19 | 3 364 | 3 364 | ||
| Trade accounts receivable | 21 | 254 958 | 254 958 | ||
| Other current assets: | |||||
| - loans | 22 | 11 196 | 11 196 | ||
| - premium to receive | 22 | 16 139 | 16 139 | ||
| Financial assets: | |||||
| - marketable securities | 23 | 22 764 | 22 764 | ||
| - derivatives | 36 | 546 | 546 | ||
| Cash and cash equivalents | 24 | 278 140 | 278 140 | ||
| 546 | 28 909 | 588 992 | 618 447 | ||
| Liabilities as per balance sheet date December 31, 2007 (in CHF'000) | Note | Financial liabilities at fair value through profit or loss | Other financial liabilities | Total 31.12.2007 | |
| Long term financial debt | 27 | 324 868 | 324 868 | ||
| Other long term liabilities | 31 | 200 | 200 | ||
| Short term financial debt | 32 | 11 954 | 11 954 | ||
| Trade accounts payable | 33 | 70 993 | 70 993 | ||
| Other payables | 34 | 15 852 | 15 852 | ||
| Derivative financial instruments | 36 | 359 | 359 | ||
| 359 | 423 867 | 424 226 |