Gschäftsbericht 2018

118 | Galenica financial statements 2018 Finance Notes to the consolidated financial statements of the Galenica Group Carrying amounts of financial instruments 2017 (IAS 39 measurement categories) in thousand CHF Loans and receivables Financial liabilities at fair value through profit or loss Financial liabilities at amortised costs Total Cash and cash equivalents 96,287 — — 96,287 Trade and other receivables 386,754 — — 386,754 Financial assets 12,580 — — 12,580 Current financial liabilities — — 24,509 24,509 Trade and other payables — — 285,088 285,088 Non-current financial liabilities — 150 381,631 381,781 Total 495,621 150 691,228 Net gain/(loss) on financial instruments 2018 (IFRS 9 measurement categories) in thousand CHF Financial assets at amortised costs Financial liabilities at amortised costs Total Net gain/(loss) on foreign exchange (87) (67) (154) Other financial result 33 (38) (5) Interest income 940 — 940 Interest expense — (2,760) (2,760) Interest income on impaired trade receivables 88 — 88 Expected credit losses (2,865) — (2,865) Net gain/(loss) recognised in profit or loss (1,891) (2,865) (4,756) Expected credit losses comprise the change in bad debt allowance and receivables directly written off. Net gain/(loss) on financial instruments 2017 (IAS 39 measurement categories) in thousand CHF Loans and receivables Financial liabilities at fair value through profit or loss Financial liabilities at amortised cost Total Change in fair value of contingent consideration — 1,550 — 1,550 Net gain/(loss) on foreign exchange 524 — (55) 469 Loss on receivables and other financial result (698) — (233) (931) Interest income 463 — — 463 Interest expense — — (2,508) (2,508) Interest income on impaired trade receivables 269 — — 269 Change in bad debt allowances (incurred loss model) (850) — — (850) Net gain/(loss) recognised in profit or loss (292) 1,550 (2,796) (1,538)