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4.13 Trade accounts receivable

in CHF thousand at 31 December   2017   2016
Trade accounts receivable gross   20,290   28,652
./. provisions for doubtful trade accounts receivable   –447   –3,236
Total trade accounts receivable net   19,843   25,416

Provisions for doubtful trade accounts receivable are based on the different customer structure in each division according to an individual estimate as well as current empirical information. Adjustments are recorded in other operating expenses in the income statement.

provisions for doubtful trade accounts receivable

in CHF thousand   2017   2016
At 1 January   –3,236   –1,443
Change in scope of consolidation     5
Increase in provisions for doubtful trade accounts receivable   –289   –2,033
Utilisation of provisions   2,994   192
Reversal of provisions   208   2
Exchange differences   –124   41
At 31 December   –447   –3,236

There is no forfaiting on the receivables portfolio.