Trade accounts receivable
| in CHF 000 | 2021 | 2020 | ||
|---|---|---|---|---|
| Trade accounts receivable from third parties | 238 189 | 213 653 | ||
| Trade accounts receivable from associates / joint ventures | 1 506 | 13 564 | ||
| Provisions for doubtful trade accounts receivable | (11 160) | (12 822) | ||
| Total | 228 535 | 214 396 |
Trade accounts receivable amount to CHF 228.5 million and are therefore up CHF 14.1 million on the previous year. The increase can be attributed to higher revenues and the usual fluctuations due to record day consideration. Provisions of CHF 11.2 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 | 2021 | 2020 | ||
|---|---|---|---|---|
| not yet due | 186 112 | 182 661 | ||
| past due in less than 30 days | 29 439 | 20 387 | ||
| past due in 30 to 60 days | 9 949 | 7 312 | ||
| past due in 60 to 90 days | 2 272 | 3 349 | ||
| past due in 90 to 120 days | 1 811 | 553 | ||
| past due in over 120 days | 10 111 | 12 955 | ||
| As of 31 December | 239 695 | 227 218 |
The change in provisions for doubtful trade accounts receivable is shown in the following table:
| in CHF 000 | 2021 | 2020 | ||
|---|---|---|---|---|
| As of 1 January | (12 821) | (12 770) | ||
| Change in group of consolidated companies | 833 | 608 | ||
| Increase | (1 126) | (2 875) | ||
| Reversal | 1 066 | 1 155 | ||
| Used during the financial year | 889 | 1 060 | ||
| Currency translation differences | – | – | ||
| As of 31 December | (11 160) | (12 821) |