Notes to the Consolidated Financial Statements (6) Financial assets and liabilities Financial assets and liabilities listed according to the measurement categories identified under IFRS 9 Financial Instruments and IFRS 16 Leases. Recognition and measurement and the corresponding balance sheet items are as follows: in CHF million 22002200 2019 Financial assets Financial assets at fair value through profit or loss Held for trading 23.8 27.3 Mandatorily measured at fair value through profit or loss 18.5 16.6 Derivative financial instruments Used for hedging 6.1 6.9 Held for trading at fair value through profit or loss 4.2 8.8 Financial assets measured at amortized cost Trade and other receivables 2,035.2 2,050.5 Cash and cash equivalents 1,332.9 1,113.8 Total financial assets 33,,442200..77 33,,222233..99 Financial liabilities Derivative financial instruments Used for hedging 2.6 1.7 Held for trading at fair value through profit or loss 4.1 1.3 Financial liabilities measured at amortized costs Trade and other payables 486.2 507.9 Bonds 449.8 299.9 Bank borrowings 186.2 280.0 Lease liabilities 444.2 448.6 Total financial liabilities 11,,557733..11 11,,553399..44 The maximum exposure to credit risk at the end of the reporting period is the carrying amount of each class of financial assets mentioned above. 2020 Financial Report | 37
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