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3.12 Trade accounts receivable

in CHF thousand at 31 December   2020   2019
Trade accounts receivable gross   18,928   13,615
./. provisions for doubtful trade accounts receivable   –207   –306
Total trade accounts receivable net   18,721   13,309

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   2020   2019
At 1 January   –306   –202
Increase in provisions for doubtful trade accounts receivable   –131   –253
Utilisation of provisions   156   55
Reversal of provisions   72   89
Exchange differences   2   5
At 31 December   –207   –306

There is no forfaiting on the receivables portfolio.