22. Current Financial Debts

Audited information

in CHF m

 

31.12.2017

 

31.12.2016

Banks and other financial institutions

 

317

 

320

Current portion of non-current financial debts (see )

 

250

 

637

Total

 

567

 

957

Breakdown by maturity:

 

 

 

 

Up to three months after the balance sheet date

 

255

 

812

Three to six months after the balance sheet date

 

57

 

122

Six to twelve months after the balance sheet date

 

255

 

23

Total

 

567

 

957

Current financial debt is recognized initially at fair value, net of transaction costs incurred. Financial debt is subsequently stated at amortized cost. Except for the derivatives, there are no current financial liabilities valued at fair value through profit and loss.

A bond issued in 2012 with a nominal value of CHF 250 million will fall due in 2018 and was therefore reclassified to current financial debts.

A bond issued in 2012 with a nominal value of EUR 500 million and a book value of CHF 537 million per end of 2016 and a bond issued in 2011 with a nominal value of CHF 100 million fell due in January and June 2017 respectively and were repaid.

The fair value of financial debt at banks and other financial institutions approximates its carrying amount due to the short-term nature of these instruments.

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