19Other financial assets
|
|
|
2022 |
||||||
|
millions of CHF |
|
Financial assets at fair value through profit or loss |
|
Financial assets at fair value through other comprehensive income |
|
Financial assets at amortized costs |
|
Total |
|
Balance as of January 1 |
|
10.9 |
|
22.5 |
|
11.3 |
|
44.7 |
|
Derecognized as discontinued operations |
|
– |
|
– |
|
– |
|
– |
|
Additions |
|
6.7 |
|
– |
|
2.9 |
|
9.6 |
|
Repayments |
|
– |
|
– |
|
–4.4 |
|
–4.4 |
|
Changes in fair value |
|
8.0 |
|
–13.7 |
|
– |
|
–5.8 |
|
Currency translation differences |
|
–1.1 |
|
– |
|
–0.6 |
|
–1.7 |
|
Balance as of December 31 |
|
24.4 |
|
8.8 |
|
9.3 |
|
42.5 |
|
– thereof non-current |
|
22.8 |
|
– |
|
5.6 |
|
28.5 |
|
– thereof current |
|
1.5 |
|
8.8 |
|
3.6 |
|
14.0 |
|
|
|
2021 |
||||||
|
millions of CHF |
|
Financial assets at fair value through profit or loss |
|
Financial assets at fair value through other comprehensive income |
|
Financial assets at amortized costs |
|
Total |
|
Balance as of January 1 |
|
10.4 |
|
– |
|
305.3 |
|
315.7 |
|
Derecognized as discontinued operations |
|
–0.0 |
|
– |
|
–0.4 |
|
–0.4 |
|
Recognized through Applicator Systems division spin-off |
|
– |
|
21.9 |
|
434.2 |
|
456.2 |
|
Additions |
|
0.9 |
|
– |
|
5.3 |
|
6.2 |
|
Repayments |
|
– |
|
– |
|
–733.0 |
|
–733.0 |
|
Changes in fair value |
|
0.3 |
|
0.6 |
|
– |
|
0.9 |
|
Currency translation differences |
|
–0.7 |
|
– |
|
–0.1 |
|
–0.8 |
|
Balance as of December 31 |
|
10.9 |
|
22.5 |
|
11.3 |
|
44.7 |
|
– thereof non-current |
|
8.9 |
|
– |
|
9.1 |
|
18.0 |
|
– thereof current |
|
2.0 |
|
22.5 |
|
2.2 |
|
26.7 |
Financial assets that belong to the category “financial assets at fair value through profit or lossˮ include investments in equity securities.
The financial assets in the category “financial assets at fair value through other comprehensive incomeˮ are comprised of medmix shares amounting to CHF 8.8 million (2021: CHF 22.5 million), which were received as part of the Applicator Systems spin-off in 2021. The financial investment in medmix Ltd is recognized at its fair value based on the share price of medmix Ltd (a level 1 hierarchy valuation). Management has designated this investment at fair value through other comprehensive income at initial recognition. In 2022, fair value changes amounting to CHF –13.7 million (2021: CHF 0.6 million) were recorded in other comprehensive income, with an associated deferred tax effect of CHF 2.7 million (2021: CHF 0.1 million). The dividend received amounted to CHF 0.2 million (2021: CHF 0.0 million).
Financial assets at amortized costs include CHF 2.7 million (2021: CHF 0.0 million) in investments in fixed-term deposits with maturities between 4 and 12 months at the date of acquisition.