Edisun Power Europe Ltd. Corporate Governance Report 2010 ...

46 Consolidated Financial Statements
All amounts are in 000 CHF if not otherwise noted
8 Financial Instruments by Category
December 31, 2010 Loans and receivables Total
Assets as per balance sheet
Trade and other receivables 3 567 3 567
Finance lease receivable (lessor) 1) 26 26
Loans 91 91
Other financial assets 1 369 1 369
Cash and cash equivalents 4 149 4 149
Total 9 202 9 202
Other financial assets include bank deposits for guarantee purpose related to projects in Spain.
After completion these bank deposits will be paid back.
The Group does not have any balance-sheet items that require disclosure according to fair value measurement hierarchy (IFRS 7).
Other financial liabilities Total
Liabilities as per balance-sheet
Borrowings incl. straight bonds 43 192 43 192
Total 43 192 43 192
December 31, 2009 Loans and receivables Total
Assets as per balance sheet
Trade and other receivables 3 868 3 868
Finance lease receivable (lessor) 1) 56 56
Loans 263 263
Other financial assets 2 599 2 599
Cash and cash equivalents 4 496 4 496
Total 11 282 11 282
Other financial assets include bank deposits for guarantee purpose related to projects in Spain.
After completion these bank deposits are to be paid back.
Other financial liabilities Total
Liabilities as per balance sheet
Borrowings incl. straight bonds 37 926 37 926
Total 37 926 37 926
1)
The gross finance lease receivable amounts to TCHF 25 (2009: TCHF 56), including TCHF 1 (2009: TCHF 4) future finance income.
The present value thus amounts to TCHF 24 (2009: TCHF 52). The net investment in finance lease not later than one year amounts
to TCHF 25 (2009: TCHF 31); gross finance lease receivable TCHF 26 (2009: TCHF 34). The remaining balances of the net investment
in finance lease of TCHF 0 (2009: TCHF 25) are between one year and two years (gross finance lease receivable TCHF 0 (2009: TCHF 26).