BB Biotech - Annual Report 2020

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)