26 Debentures, VP Bank Ltd, Vaduz
in CHF 1,000 | |||||||
Year of issue | ISIN | Interest rate in % | Currency | Maturity | Nominal amount | Total 31.12.2025 | Total 31.12.2024 |
2019 | CH0461238880 | 0.600 | CHF | 29.11.2029 | 155,000 | 154,989 | 154,987 |
Total | 155,000 | 154,989 | 154,987 | ||||
Issued debt instruments are recorded at fair value plus transaction costs upon initial recognition. Fair value corresponds to the consideration received. They are subsequently accounted for at amortised cost. In this process, the market yield method (0.60 per cent debenture 2029) is applied in order to amortise the difference between the issuance price and redemption value over the duration of the debentures.