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2.9 Financial instruments
As at the balance sheet date, there are outstanding forward exchange contracts for the hedging of future cash flows that have not yet been recognised in the balance sheet. Foreign currencies were hedged up to a total value of CHF 9,959,000 (31.12.2018: CHF 31,066,000), resulting in an off-balance-sheet value of CHF -186,000 (31.12.2018: CHF -105,000).