15. Financial instruments by category
Financial assets and liabilities are allocated to categories as follows (in CHF 1 000):
At December 31, 2020 |
|
Financial assets at amortized cost |
|
Financial assets at fair value through profit or loss |
|
Total |
Assets as per balance sheet |
|
|
|
|
|
|
Cash and cash equivalents |
|
6 816 |
|
– |
|
6 816 |
Receivables from brokers |
|
1 521 |
|
– |
|
1 521 |
Securities |
|
– |
|
3 954 659 |
|
3 954 659 |
|
|
8 337 |
|
3 954 659 |
|
3 962 996 |
|
|
|
|
|
|
|
|
|
Financial liabilities at fair value through profit or loss |
|
Financial liabilities at amortized cost |
|
Total |
Liabilities as per balance sheet |
|
|
|
|
|
|
Short-term borrowings from banks |
|
– |
|
63 000 |
|
63 000 |
Payables to brokers |
|
– |
|
6 576 |
|
6 576 |
Other short-term liabilities |
|
– |
|
5 709 |
|
5 709 |
|
|
– |
|
75 285 |
|
75 285 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At December 31, 2019 |
|
Financial assets at amortized cost |
|
Financial assets at fair value through profit or loss |
|
Total |
Assets as per balance sheet |
|
|
|
|
|
|
Cash and cash equivalents |
|
30 707 |
|
– |
|
30 707 |
Securities |
|
– |
|
3 523 670 |
|
3 523 670 |
|
|
30 707 |
|
3 523 670 |
|
3 554 377 |
|
|
|
|
|
|
|
|
|
Financial liabilities at fair value through profit or loss |
|
Financial liabilities at amortized cost |
|
Total |
Liabilities as per balance sheet |
|
|
|
|
|
|
Short-term borrowings from banks |
|
– |
|
150 000 |
|
150 000 |
Payables to brokers |
|
– |
|
6 359 |
|
6 359 |
Other short-term liabilities |
|
– |
|
4 992 |
|
4 992 |
|
|
– |
|
161 351 |
|
161 351 |
Profit and loss from financial assets and liabilities are allocated to categories as follows (in CHF 1 000):
2020 |
|
Financial assets at amortized cost |
|
Financial instruments at fair value through profit or loss |
|
Financial liabilities at amortized cost |
|
Total |
Profit and loss from financial instruments |
|
|
|
|
|
|
|
|
Net gains from securities |
|
– |
|
741 511 |
|
– |
|
741 511 |
Interest income |
|
7 |
|
– |
|
– |
|
7 |
Dividend income |
|
– |
|
243 |
|
– |
|
243 |
Finance expenses |
|
– |
|
– |
|
(883) |
|
(883) |
Foreign exchange losses |
|
(1 857) |
|
– |
|
– |
|
(1 857) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2019 |
|
|
|
|
|
|
|
|
Profit and loss from financial instruments |
|
|
|
|
|
|
|
|
Net gains from securities |
|
– |
|
726 591 |
|
– |
|
726 591 |
Interest income |
|
41 |
|
– |
|
– |
|
41 |
Dividend income |
|
– |
|
1 156 |
|
– |
|
1 156 |
Finance expenses |
|
– |
|
– |
|
(1 243) |
|
(1 243) |
Foreign exchange losses |
|
(1 173) |
|
– |
|
– |
|
(1 173) |