4.1 Financial assets
CHF 1,000 | 30.06.2026 | 31.12.2025 |
|---|---|---|
Loans to third parties | 5,517 | 5,517 |
Investments in associates | 7,128 | 7,148 |
Other financial assets | 9,628 | 24,282 |
Total financial assets | 22,273 | 36,948 |
In the first half 2026, in other financial assets, the minority interests in PHM Group TopCo Oy (31.12.2025: CHF 13 million) and Nexthink SA (31.12.2025: CHF 2 million) were sold. The gain on the disposals of CHF 10.2 million is recognised in income from disposal of financial assets (see Note 3.1).
Accounting principles |
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Long-term loans and other long-term receivables are stated at nominal value. |
Investments in associates are all companies on which the Investis Group exerts significant influence but does not have control. This is generally evidenced when the Investis Group holds voting rights and share capital ownership of between 20% and 50% of a company. They are valued and accounted for using the equity method. Goodwill arising from acquisition is charged against equity at the acquisition date. |
Ownership of shares in organisations where Investis has voting rights of less than 20% of the total is recognised as other financial assets at acquisition cost, less any necessary write-downs. |
If there is any indication of impairment, an impairment test is performed immediately. If the carrying amount exceeds the recoverable amount, an impairment loss is recognised in the income statement. |