Trade accounts receivable
| in CHF 000 | 2020 | 2019 | ||
|---|---|---|---|---|
| Trade accounts receivable from third parties | 213 653 | 252 510 | ||
| Trade accounts receivable from associates / joint ventures | 13 564 | 3 190 | ||
| Provisions for doubtful trade accounts receivable | (12 822) | (12 770) | ||
| Total | 214 396 | 242 930 |
Trade accounts receivable amount to CHF 214.4 million and are therefore down CHF 28.5 million on the previous year. The decline can be attributed to lower revenues, changes to the group of consolidated companies, the usual fluctuations and therefore the record day consideration. Like the previous year, provisions of CHF 12.8 million have been set aside for doubtful trade accounts receivable.
Trade accounts receivable are non-interest bearing and are typically due within a period of 30 days. Their due dates as of the balance sheet date are shown in the table below.
Due dates of trade accounts receivable from third parties and associates/joint ventures
| in CHF 000 | 2020 | 2019 | ||
|---|---|---|---|---|
| Not yet due | 182 661 | 203 800 | ||
| Past due up to 30 days | 20 387 | 21 790 | ||
| Past due 30 to 60 days | 7 312 | 8 626 | ||
| Past due 60 to 90 days | 3 349 | 4 304 | ||
| Past due 90 to 120 days | 553 | 240 | ||
| Past due over 120 days | 12 955 | 16 940 | ||
| As of 31 December | 227 218 | 255 700 |
The change in provisions for doubtful trade accounts receivable is shown in the following table:
| in CHF 000 | 2020 | 2019 | ||
|---|---|---|---|---|
| As of 1 January | (12 770) | (13 252) | ||
| Change in group of consolidated companies | 608 | 109 | ||
| Increase | (2 875) | (1 764) | ||
| Reversals | 1 155 | 755 | ||
| Used during the financial year | 1 060 | 1 311 | ||
| Currency translation differences | – | 71 | ||
| As of 31 December | (12 822) | (12 770) |