7 Other current assets and current financial assets
  | 
            
  | 
            2021  | 
            
  | 
            2020  | 
        
  | 
            
  | 
            MCHF  | 
            
  | 
            MCHF  | 
        
Value added tax receivables  | 
            
  | 
            62.6  | 
            
  | 
            67.6  | 
        
Income tax refunds receivable  | 
            
  | 
            13.5  | 
            
  | 
            13.9  | 
        
Short-term derivative financial instruments (see Note 15)  | 
            
  | 
            0.0  | 
            
  | 
            0.6  | 
        
Prepaid expenses  | 
            
  | 
            13.5  | 
            
  | 
            10.7  | 
        
Other current assets  | 
            
  | 
            14.6  | 
            
  | 
            12.1  | 
        
Total other current assets and current financial assets  | 
            
  | 
            104.2  | 
            
  | 
            104.9  | 
        
As at 31 December 2021, the position “Other current assets” included other receivables from governments of MCHF 2.1 (PY: MCHF 3.2).