6. Trade accounts receivable
|
|
2024 |
|
2023 |
|---|---|---|---|---|
|
|
MCHF |
|
MCHF |
Trade accounts receivable |
|
240.9 |
|
225.3 |
Allowances |
|
-9.8 |
|
-13.1 |
Total trade accounts receivable |
|
231.1 |
|
212.2 |
|
|
2024 |
|
2023 |
|---|---|---|---|---|
|
|
MCHF |
|
MCHF |
Total trade accounts receivable by currency |
|
|
|
|
EUR |
|
89.1 |
|
85.5 |
USD |
|
23.4 |
|
17.7 |
GBP |
|
21.4 |
|
20.0 |
SEK |
|
16.3 |
|
15.4 |
DKK |
|
15.6 |
|
12.4 |
CNY |
|
10.9 |
|
10.3 |
CHF |
|
10.2 |
|
9.7 |
INR |
|
9.2 |
|
8.0 |
NOK |
|
8.8 |
|
11.7 |
UAH |
|
4.2 |
|
3.4 |
PLN |
|
4.0 |
|
3.0 |
Other |
|
18.0 |
|
15.1 |
Total trade accounts receivable |
|
231.1 |
|
212.2 |
The following table shows the movements of allowances for trade accounts receivable:
|
|
2024 |
|
2023 |
|---|---|---|---|---|
|
|
MCHF |
|
MCHF |
Allowances for trade accounts receivable |
|
|
|
|
1 January |
|
13.1 |
|
13.4 |
Additions |
|
0.7 |
|
4.2 |
Used |
|
-0.7 |
|
-1.2 |
Reversed |
|
-3.5 |
|
-2.4 |
Translation differences |
|
0.2 |
|
-0.9 |
31 December |
|
9.8 |
|
13.1 |
As at 31 December, allowances for trade accounts receivable included individual allowances of MCHF 4.5 (PY: MCHF 5.5) and allowances for expected credit losses (ECL) of MCHF 5.3 (PY: MCHF 7.6).
|
|
2024 |
|
2023 |
|---|---|---|---|---|
|
|
MCHF |
|
MCHF |
Maturity analysis of trade accounts receivable |
|
|
|
|
Not due |
|
188.8 |
|
180.7 |
Past due < 30 days |
|
33.8 |
|
30.8 |
Past due < 60 days |
|
6.3 |
|
4.5 |
Past due < 90 days |
|
2.7 |
|
2.6 |
Past due < 120 days |
|
2.8 |
|
1.4 |
Past due > 120 days |
|
6.5 |
|
5.3 |
Allowances |
|
-9.8 |
|
-13.1 |
Total trade accounts receivable |
|
231.1 |
|
212.2 |
The agreed standard payment terms range from 30 to 120 days.