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12. Financial Assetsin CHF millions 2023 2022Deposits to third parties 19.0 21.0 Convertible loan at fair value through profit and loss1 17.0 10.3 Loans to associates1 3.0 0.1 Total financial assets 39.0 31.4 1 Relates to the secured notes issued to aCommerce (Note 19).Details of financial assets at fair value are as follows:in CHF millionsFair value through profit and lossFair value through other comprehensive income Total As of January 1, 2022 11.1 1.7 12.8 Fair value change (0.7) (0.3) (1.0) Disposal - (1.1) (1.1) Exchange differences (0.1) (0.3) (0.4) As of December 31, 2022 10.3 - 10.3 Fair value change1 8.0 - 8.0 Exchange differences (1.3) - (1.3) As of December 31, 2023 17.0 - 17.0 1 Revaluation of the convertible loan at fair value through profit and loss (Note 19 and Note 33).DKSH Annual Report 2023 77