3.1 Cash and Cash Equivalents

in CHF 1'000

 

December 31, 2022

 

December 31, 2021

 

 

 

 

 

Cash

 

86'780

 

109'408

Total

 

86'780

 

109'408

Cash consists of demand deposits and cash on hand. The impairment assessment in the reporting period and previous year showed no need for an adjustment.

Accounting Policies - Cash and Cash Equivalents

Cash and cash equivalents are measured at amortized cost. They are also subject to the impairment requirements of IFRS 9.