14. MARKETABLE SECURITIES and short-term financial assets
CHF million | 2015 | 2014 |
---|---|---|
Fair-value-through-profit-or-loss financial assets | 0.2 | 0.2 |
Total | 0.2 | 0.2 |
Fair-value-through-profit-or-loss financial assets (Held for trading)
CHF million | 2015 | 2014 |
---|---|---|
CHF equity securities | 0.2 | 0.2 |
Total | 0.2 | 0.2 |
The carrying amounts of the above financial assets are designated as “at fair-value-through-profit-or-loss” upon initial recognition. Changes in the fair values of these assets are recorded in the positions “Income from financial assets” and “Expense from financial assets” in the income statement.
The fair value of all quoted securities is based on their currently paid or, if not available, bid prices in an active market.