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.