This application relates to taste masked multi-layered particles comprising a pharmaceutically active ingredient, comprising: (a) an inert core, (b) one or more coating layer(s) comprising the pharmaceutically active ingredient and a binder, (c) an intermediate coating layer (seal coating) free from a low molecular weight water-soluble ionic compound, comprising a water-soluble pharmaceutical film-forming compound selected from (i) HPMC and PEG or (ii) PVP and (d) an outer coating layer (final or taste masking coating) free from a low molecular weight water-soluble ionic compound comprising (i) a poly(meth)acrylate or (ii) a mixture comprising 60-90% (w/w) EC and 10-40% (w/w) HPMC, wherein the pharmaceutically active ingredient is water-soluble and comprises either at least one basic group and/or a bitter taste. Further disclosed are methods for the production of such particles and pharmaceutical compositions comprising them.本発明は、心不全(HF)を患うネコ科動物患者を治療および/または予防するための、If遮断薬またはその薬学的に許容される塩に関する。本発明は、また、心不全ならびに/あるいは次の病因:HCM、DCM、RCM、UCMおよび/またはARVCの1種または複数による心不全を患うネコ科動物患者における、生活の質を改善すること、全身健康状態を改善すること、および余命を延長することに関する。