18 Other assets
in CHF thousands | 31.12.2024 | 31.12.2023 | +/- % |
Precious metals holdings | 73’759 | 68’335 | 7.9 |
Settlement accounts | 17’264 | 16’065 | 7.5 |
Investment property 1 | 19’311 | 19’241 | 0.4 |
Non-current assets held for sale 2 | 13’081 | 8’808 | 48.5 |
VAT and other tax receivables | 5’637 | 4’932 | 14.3 |
Current tax assets | 0 | 7 | – 100.0 |
Investment in associates and joint venture | 36 | 35 | 3.2 |
Total other assets | 129’088 | 117’424 | 9.9 |
1Facilitate value appreciation and include properties and buildings. They are valued according to the fair value model on every balance sheet reporting date. Changes to the fair value, based on expert analyses carried out, are recognised in net income from property (see note 5).
2Several apartments were aqcuired within the scope of a residential construction project. In some cases, value adjustements were made for the apartments. Expenses incurred with this are part of net income from properties in other income (see note 5).