Financial instruments | | | | | | | | | | in CHF thousands | Financial assets at amortized costs | | 2025 | | Cash and cash equivalents | 82,653 | | | | Trade receivables | 253 | | | | Accrued income | 71 | | | | Short-term time deposits | 10,405 | | | | Balance at December 31 | 93,382 | | | | 2024 | | | | Cash and cash equivalents | 63,874 | | | | Trade receivables | 286 | | | | Accrued income | 276 | | | | Short-term time deposits | 85,565 | | | | Balance at December 31 | 150,001 | | |
The above mentioned amounts were neither past due nor impaired at the end of the respective reporting period. Please also see note 25. | | | | | | | | | | in CHF thousands | Financial liabilities at amortized cost | | 2025 | | Trade payables | 937 | | | | Accrued project costs and royalties | 2,268 | | | | Lease liabilities | 3,644 | | | | Other non-employee related accrued expenses | 453 | | | | Balance at December 31 | 7,302 | | | | 2024 | | | | Trade payables | 679 | | | | Accrued project costs and royalties | 2,057 | | | | Lease liabilities | 2,444 | | | | Other non-employee related accrued expenses | 551 | | | | Balance at December 31 | 5,731 | | |
The carrying amount of financial assets and financial liabilities not measured at fair value (except for lease liabilities) is a reasonable approximation of fair value.
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