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Employee benefit plans (Tables) | 12 Months Ended
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Dec. 31, 2022
Retirement Benefits [Abstract] |
Employee Benefit Plans - Schedule of Defined Benefit Plan Liabilities |
Personnel Costs | As at December 31, |  | As at December 31, |  | As at December 31,
USD'000 | 2022 |  | 2021 |  | 2020
Wages and Salaries | 12,401 |  | 12,208 |  | 12,145
Social security contributions | 3,123 |  | 3,320 |  | 3,230
Net service costs | 422 |  | 671 |  | 646
Other components of defined benefit plans, net | 14 |  | (78) |  | 248
Total | 15,960 |  | 16,121 |  | 16,268
Employee Benefit Plans - Schedule of Assumptions |
| As at December 31,
Assumptions | 2022 | 2022 | 2021 | 2021 | 2020 | 2020
| France | Switzerland | France | Switzerland | France | Switzerland
Discount rate | 3.65% | 2.25% | 0.75% | 0.33% | 0.30% | 0.15%
Expected rate of return on plan assets | n/a | 3.00% | n/a | 1.50% | n/a | 1.50%
Salary increases | 3% | 1.50% | 3% | 1.50% | 3% | 1.50%
Employee Benefit Plans - Schedule of Changes in Fair Value of Plan Assets |
Reconciliation to Balance Sheet start of year |  |  |  |  |
USD'000 |  |  |  |  |
Fiscal year | 2022 |  | 2021 |  | 2020
Fair value of plan assets | (12,169) |  | (12,332) |  | (10,686)
Projected benefit obligation | 16,938 |  | 19,100 |  | 17,566
Surplus/deficit | 4,769 |  | 6,768 |  | 6,880
Opening balance sheet asset/provision (funded status) | 4,769 |  | 6,768 |  | 6,880
Reconciliation of benefit obligation during the year |  |  |  |  |
Projected benefit obligation at start of year | 16,938 |  | 19,100 |  | 17,566
Net Service cost | 213 |  | 263 |  | 436
Interest expense | 52 |  | 29 |  | 50
Plan participant contributions | 98 |  | 153 |  | 141
Net benefits paid to participants | (2,225) |  | (278) |  | (8)
Prior service costs | 0 |  | (123) |  | (698)
Actuarial losses/(gains) | (2,892) |  | (1,407) |  | (74)
Curtailment & Settlement | 0 |  | (194) |  | 0
Reclassifications | 0 |  | 0 |  | (2)
Currency translation adjustment | (317) |  | (605) |  | 1,689
Projected benefit obligation at end of year | 11,867 |  | 16,938 |  | 19,100
Employee Benefit Plans - Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) |
Estimated amount to be amortized from accumulated OCI into NPBC over next fiscal year |  |  |  |  |
Net loss (gain) | 152 |  | 270 |  | 286
Unrecognized transition (asset)/obligation | 0 |  | 0 |  | 0
Prior service cost/(credit) | (28) |  | (12) |  | 61
Employee Benefit Plans - Schedule of Changes in Projected Benefit Obligations |
Movement in Funded Status |  |  |  |  |
USD'000 |  |  |  |  |
Fiscal year | 2022 |  | 2021 |  | 2020
Opening balance sheet liability (funded status) | 4,769 |  | 6,768 |  | 6,880
Net Service cost | 213 |  | 263 |  | 436
Interest cost/(credit) | 52 |  | 29 |  | 50
Expected return on Assets | (157) |  | (177) |  | (167)
Amortization on Net (gain)/loss | 152 |  | 270 |  | 284
Amortization on Prior service cost/(credit) | (28) |  | (12) |  | 61
Settlement / curtailment cost / (credit) | 0 |  | (194) |  | 0
Currency translation adjustment | (5) |  | 6 |  | 20
Total Net Periodic Benefit Cost/(credit) | 227 |  | 185 |  | 684
Actuarial (gain)/loss on liabilities due to experience | 109 |  | (342) |  | (72)
Actuarial gain/loss on liab. from changes to fin. assump | (3,001) |  | (420) |  | 0
Actuarial (gain)/loss on liab. from changes to demo. assump | 0 |  | (645) |  | 0
Return in plan assets, excl. amounts included in net interest | 82 |  | 224 |  | (29)
Prior service cost/(credit) | 0 |  | (123) |  | (698)
Amortization on Net (gain)/loss | (152) |  | (270) |  | (284)
Amortization on Prior service cost/(credit) | 28 |  | 12 |  | (61)
Currency translation adjustment | 0 |  | (8) |  | (45)
Total gain/loss recognized via OCI | (2,934) |  | (1,572) |  | (1,189)
Employee Benefit Plans - Schedule of Future Contributions Payable | The table below shows the breakdown of expected future contributions payable to the Plan : Employee Benefit Plans - Schedule of Future Contributions Payable
Period USD'000 | France |  | Switzerland
2023 | 26 |  | 369
2024 | 8 |  | 363
2025 | 29 |  | 2,070
2026 | 50 |  | 498
2027 | 49 |  | 561
2028 to 2032 | 331 |  | 2,737

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- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + Details
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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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