15 Financial investments at fair value

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in CHF thousands

 

31.12.2018

 

31.12.2017

 

+/− %

*

Due to the application of IFRS 9, the note “Trading portfolio assets” was integrated in the note “Financial investments at fair value” (see Annual Report 2017, Note 14). The positions are recognised under debt and equity instruments measured at fair value through profit and loss.

Financial investments at fair value through profit and loss (IFRS 9 / IAS 39) *

 

 

 

 

 

 

Debt instruments

 

 

 

 

 

 

listed

 

635'336

 

915'159

 

–30.6

unlisted

 

63'328

 

0

 

 

Total debt instruments

 

698'664

 

915'159

 

–23.7

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

listed

 

340

 

1

 

 

unlisted

 

6'217

 

262'658

 

–97.6

Total equity instruments

 

6'558

 

262'659

 

–97.5

 

 

 

 

 

 

 

Total financial investments at fair value through profit and loss (IFRS 9 / IAS 39)

 

705'222

 

1'177'818

 

–40.1

 

 

 

 

 

 

 

Financial investments available for sale (IAS 39)

 

 

 

 

 

 

Debt instruments

 

 

 

 

 

 

listed

 

 

 

282'317

 

 

unlisted

 

 

 

0

 

 

Total debt instruments

 

 

 

282'317

 

 

 

 

 

 

 

 

 

Total financial investments available for sale (IAS 39)

 

 

 

282'317

 

 

 

 

 

 

 

 

 

Financial investments, recognised at fair value through other comprehensive income (IFRS 9)

 

 

 

 

 

 

Debt instruments

 

 

 

 

 

 

listed

 

1'207'796

 

 

 

 

unlisted

 

0

 

 

 

 

Total debt instruments

 

1'207'796

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

listed

 

0

 

 

 

 

unlisted

 

24'039

 

 

 

 

Total equity instruments

 

24'039

 

 

 

 

 

 

 

 

 

 

 

Total financial investments, recognised at fair value through other comprehensive income (IFRS 9)

 

1'231'834

 

 

 

 

 

 

 

 

 

 

 

Total financial investments at fair value

 

1'937'057

 

1'460'135

 

32.7

The equity instruments measured at fair value through other comprehensive income are strategic investments having an infrastructure character. Short-term realised gains are not the priority with them, rather they represent a long-term commitment.