4.1 Trade receivables
Audited information
CHF 1,000 |
31.12.2023 |
31.12.2022 |
Trade receivables |
17,416 |
17,919 |
Receivables from related parties |
6 |
9 |
Provision for doubtful debts |
–2,401 |
–2,416 |
Total trade receivables |
15,021 |
15,511 |
Accounting principles |
Trade receivables and other receivables are stated at nominal value. Provisions for doubtful debts are made in cases where the Group faces a risk of not collecting the outstanding amount. Changes in provisions are recognised in the income statement as part of revenue. |