15. Financial assets

Audited information

CHF 1,000

31.12.2022

31.12.2021

Loans to third parties

11,349

12,003

Loans to associates

596

418

Investments in associates 1)

9,212

8,781

Assets from employer contribution reserves

165

325

Other financial assets

8,450

7,847

Total financial assets

29,772

29,373

1) Including goodwill arising from the acquisition in the amount of CHF 4.3 million (2021: CHF 3.3 million), which was recognised as part of the investment in associates.

In 2022, loans to third parties include unpaid selling price consideration of CHF 3.4 million (2021: CHF 3.4 million) and CHF 1.9 million (2021: CHF 2.0 million) of the former shareholder loan to disposed Group company La Foncière de la Dixence SA. Investments in associates include acquisitions of 20% of the share capital of EMETS SA.

In 2021, investments in associates include acquisitions of 41% of the share capital of PlanYourMove SA. Other financial assets include the increase of the investment in the share capital of Taurus SA to 8% and the disposal of the participation of 11% of the share capital of Flatfox AG.