in CHF 1,000 |
|
|
|
|
| 30.06.2017 | 31.12.2016 |
---|---|---|---|---|---|---|---|
Year of issue | ISIN | Interest rate in % | Currency | Maturity | Nominal amount | Total | Total |
2015 | CH0262888933 | 0.5 | CHF | 07.04.2021 | 100,000 | 100,262 | 100,296 |
2015 | CH0262888941 | 0.875 | CHF | 07.10.2024 | 100,000 | 100,397 | 100,424 |
Total |
|
|
|
| 200,000 | 200,659 | 200,720 |
Debt securities issued are recorded at fair value plus transaction costs upon initial recognition. Fair value corresponds to the consideration received. Subsequently, they are remeasured at amortised cost. The difference between issue price and redemption price of the security is amortised over the duration of the debt security using the effective interest method (0.43 per cent debenture 2021; 0.82 per cent debenture 2024).