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7. Financial assets and financial liabilities measured at fair value

Fair value

in thousand CHF

Carrying amount

30.6.2021 Fair value

Carrying amount

31.12.2020 Fair value

Non-current financial liabilities

1,097

1,097

1,097

1,097

Bonds (fair value level 1)

380,361

390,926

380,417

392,560

Non-current financial liabilities

381,458

392,023

381,514

393,657

With the exception of non-current financial liabilities the carrying amounts of all financial instruments approximate to the fair value or fair value disclosure is not required (lease liabilities).

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