Siegfried Annual Report 2009

5. Financial instruments
Financial assets and liabilities are classified in the following
categories:
Carrying amount Carrying amount Fair value Fair value
In 1000 CHF 2009 2008 2009 2008
Financial assets
Financial assets – at fair value through profit and loss
– derivative financial instruments – 434 – 434
Total Financial assets – at fair value through profit and loss – 434 – 434
Loans and receivables
– trade receivables 45 462 63 143 45 462 63 143
– other receivables 19 634 23 376 19 634 23 376
– cash 8 083 14 937 8 083 14 937
Total Loans and receivables 73 179 101 456 73 179 101 456
Available-for-sale financial assets
– Investments and securities held long-term 6 420 7 735 6 420 7 735
Total available-for-sale financial assets 6 420 7 735 6 420 7 735
Financial liabilities
At amortized cost
– trade payables 23 581 21 657 23 581 21 657
– other current liabilities 7 756 6 221 7 756 6 221
– non current financial liabilities 71 336 86 127 71 336 86 127
Total financial liabilities at amortized costs 102 673 114 005 102 673 114 005
Financial liabilities – at fair value through profit and loss
– interest rate swaps (CHF) 1 519 1 183 1 519 1 183
Total financial liabilities at fair value through profit and loss 1 519 1 183 1 519 1 183
Financial liabilities – “hedge accounting”
– interest rate swaps (USD) 2 335 3 117 2 335 3 117
Total financial liabilities – “hedge accounting” 2 335 3 117 2 335 3 117
90 Financial Statements Siegfried Group