XML 46 R35.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Financial Assets and Liabilities - Additional Information (Detail) € / shares in Units, $ / shares in Units, € in Thousands |  | 1 Months Ended | 6 Months Ended |  |
--- | --- | --- | --- | --- | ---
Mar. 29, 2022 EUR (€) | Mar. 29, 2022 USD ($) | Sep. 30, 2023 USD ($) XBB Multiple | Jun. 30, 2024 EUR (€) Agreement Days € / shares | Jun. 30, 2024 USD ($) Agreement Days | Jun. 30, 2024 USD ($) $ / shares | Dec. 31, 2023 EUR (€) € / shares
Disclosure of detailed information about financial instruments [line items] |  |  |  |  |  |  |
Derivative liabilities |  |  |  | € 159,059 |  |  | € 143,296
Convertible Senior Notes |  |  |  | 432,200 |  |  | € 407,100
Fair Value of Convertible Notes |  |  |  | € 412,100 |  |  |
Share price | € / shares |  |  |  | € 49.89 |  |  | € 50.47
Amount multiplied to purchase price minus revenue interest payments paid to purchaser on effective date of buy-out notice as buyout amount | XBB |  |  | 1.925 |  |  |  |
Amount multiplied to purchase price minus revenue interest payments paid to purchaser on effective date of buy-out notice provided on or prior to period as buyout amount | XBB |  |  | 1.65 |  |  |  |
Carrying amount of royalty funding liabilities |  |  |  | € 144,500 |  |  |
Fair value of royalty funding liabilities |  |  |  | 147,300 |  |  |
Royalty Pharma [member] |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |  |  |  |
Funding received in exchange of royalty payments | $ |  |  | $ 150,000,000 |  |  |  |
Net proceeds after deduting offering expenses |  |  |  | € 136,300 | $ 146,300,000 |  |
Royalty payment ending period |  |  | Dec. 31, 2031 |  |  |  |
Royalty Pharma [member] | Bottom of range [member] |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |  |  |  |
Multiple of the purchase price were royalty payment will cease | Multiple |  |  | 1.65 |  |  |  |
Royalty Pharma [member] | Top of range [member] |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |  |  |  |
Multiple of the purchase price were royalty payment will cease | Multiple |  |  | 1.925 |  |  |  |
U.S. SKYTROFA [member] |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |  |  |  |
Funding received in exchange | $ |  |  | $ 150,000,000 |  |  |  |
Revenue interest payment in percentage in exchange for funding |  |  | 9.15% |  |  |  |
Royalty payment beginning period |  |  | Jan. 01, 2025 |  |  |  |
Historical volatility for shares, measurement input [member] | Derivatives [member] |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |  |  |  |
Percentage of reasonably possible increase in unobservable input, liabilities |  |  |  | 10.00% |  | 10.00% |
Percentage of reasonably possible decrease in unobservable input, liabilities |  |  |  | 10.00% |  | 10.00% |
Share Price Measurement Input [Member] | Derivatives [member] |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |  |  |  |
Increase decrease in derivative financial liabilities fair value |  |  |  | € 30,500 |  |  |
Percentage of reasonably possible increase in unobservable input, liabilities |  |  |  | 10.00% |  | 10.00% |
Percentage of reasonably possible decrease in unobservable input, liabilities |  |  |  | 10.00% |  | 10.00% |
Foreign Currency Conversion Option [Member] |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |  |  |  |
Increase decrease in derivative financial liabilities fair value |  |  |  | € 15,200 |  |  |
American depository shares [member] |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |  |  |  |
Conversion price per share | $ / shares |  |  |  |  |  | $ 166.34 |
Convertible Senior Notes [Member] |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |  |  |  |
Conversion rate per note | $ / shares |  |  |  |  |  | $ 6.0118 |
Principal amount | $ |  | $ 575,000,000 |  |  |  |  |
Borrowings redemption period |  |  |  | April 7, 2025 | April 7, 2025 |  |
Borrowings condition for redemption |  |  |  | but only if the last reported sale price per ADS exceeds 130% of the conversion price on (i) each of at least 20 trading days, whether or not consecutive, during the 30 consecutive trading days ending on, and including, the trading day immediately before the date the Company sends the related optional redemption notice; and (ii) the trading day immediately before the date the Company sends such notice. | but only if the last reported sale price per ADS exceeds 130% of the conversion price on (i) each of at least 20 trading days, whether or not consecutive, during the 30 consecutive trading days ending on, and including, the trading day immediately before the date the Company sends the related optional redemption notice; and (ii) the trading day immediately before the date the Company sends such notice. |  |
Borrowings threshold percentage of sale price per share for redemption |  |  |  | 130.00% | 130.00% |  |
Borrowings threshold trading days for redemption | Days |  |  |  | 20 | 20 |  |
Borrowings threshold consecutive trading days for redemption | Agreement |  |  |  | 30 | 30 |  |
Proceeds from issue of bonds, notes and debentures | € 503,300 | $ 557,900,000 |  |  |  |  |
Borrowings, maturity | April 1, 2028 | April 1, 2028 |  | April 1, 2028 | April 1, 2028 |  |
Convertible Senior Notes [Member] | American depository shares [member] |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |  |  |  |
Principal amount | $ |  |  |  |  |  | $ 1,000 |
Fixed interest rate [member] | Convertible Senior Notes [Member] |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |  |  |  |
Borrowings Interest Rate |  | 2.25% |  | 2.25% |  | 2.25% |

X
- Definition Amount multiplied to purchase price minus revenue interest payments paid to purchaser on effective date of buy-out notice as buyout amount. + References No definition available. + Details
Name: | asnd_AmountMultipliedToPurchasePriceMinusRevenueInterestPaymentsPaidToPurchaserOnEffectiveDateOfBuyOutNoticeAsBuyoutAmount
Namespace Prefix: | asnd_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount multiplied to purchase price minus revenue interest payments paid to purchaser on effective date of buy-out notice provided on or prior to period as buyout amount. + References No definition available. + Details
Name: | asnd_AmountMultipliedToPurchasePriceMinusRevenueInterestPaymentsPaidToPurchaserOnEffectiveDateOfBuyOutNoticeProvidedOnOrPriorToPeriodAsBuyoutAmount
Namespace Prefix: | asnd_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition Borrowings condition for redemption. + References No definition available. + Details
Name: | asnd_BorrowingsConditionForRedemption
Namespace Prefix: | asnd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Borrowings redemption period. + References No definition available. + Details
Name: | asnd_BorrowingsRedemptionPeriod
Namespace Prefix: | asnd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Borrowings threshold consecutive trading days for redemption. + References No definition available. + Details
Name: | asnd_BorrowingsThresholdConsecutiveTradingDaysForRedemption
Namespace Prefix: | asnd_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Borrowings threshold percentage of sale price per share for redemption. + References No definition available. + Details
Name: | asnd_BorrowingsThresholdPercentageOfSalePricePerShareForRedemption
Namespace Prefix: | asnd_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Borrowings Threshold Trading Days For Redemption. + References No definition available. + Details
Name: | asnd_BorrowingsThresholdTradingDaysForRedemption
Namespace Prefix: | asnd_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Carrying amount of royalty funding liabilities. + References No definition available. + Details
Name: | asnd_CarryingAmountOfRoyaltyFundingLiabilities
Namespace Prefix: | asnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Conversion price per share. + References No definition available. + Details
Name: | asnd_ConversionPricePerShare
Namespace Prefix: | asnd_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Conversion rate per note. + References No definition available. + Details
Name: | asnd_ConversionRatePerNote
Namespace Prefix: | asnd_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Convertible senior notes. + References No definition available. + Details
Name: | asnd_ConvertibleSeniorNotes
Namespace Prefix: | asnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Exchange rate for percentage of revenue to royalty payment. + References No definition available. + Details
Name: | asnd_ExchangeRateForPercentageOfRevenueToRoyaltyPayment
Namespace Prefix: | asnd_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value of convertible notes. + References No definition available. + Details
Name: | asnd_FairValueOfConvertibleNotes
Namespace Prefix: | asnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value of royalty funding liabilities. + References No definition available. + Details
Name: | asnd_FairValueOfRoyaltyFundingLiabilities
Namespace Prefix: | asnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Funding received in exchange. + References No definition available. + Details
Name: | asnd_FundingReceivedInExchange
Namespace Prefix: | asnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Funding received in exchange of royalty payments. + References No definition available. + Details
Name: | asnd_FundingReceivedInExchangeOfRoyaltyPayments
Namespace Prefix: | asnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase decrease in derivative financial liabilities fair value. + References No definition available. + Details
Name: | asnd_IncreaseDecreaseInDerivativeFinancialLiabilitiesFairValue
Namespace Prefix: | asnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Multiple of purchase price, were royalty payment will cease. + References No definition available. + Details
Name: | asnd_MultipleOfPurchasePriceWereRoyaltyPaymentWillCease
Namespace Prefix: | asnd_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition Proceeds from royalty funding liabilities excluding offering expenses. + References No definition available. + Details
Name: | asnd_ProceedsFromRoyaltyFundingLiabilitiesExcludingOfferingExpenses
Namespace Prefix: | asnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Royalty payment beginning period. + References No definition available. + Details
Name: | asnd_RoyaltyPaymentBeginningPeriod
Namespace Prefix: | asnd_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Royalty payment ending period. + References No definition available. + Details
Name: | asnd_RoyaltyPaymentEndingPeriod
Namespace Prefix: | asnd_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Share price applied for valuation. + References No definition available. + Details
Name: | asnd_SharePriceAppliedForValuation
Namespace Prefix: | asnd_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The interest rate on borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_7&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_BorrowingsInterestRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The maturity of borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_7&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_BorrowingsMaturity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DerivativeFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The nominal or face amount of a financial instrument, used to calculate payments made on that instrument. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NotionalAmount
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph h -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_h_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph h -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_h_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The cash inflow from the issuing of bonds, notes and debentures. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ProceedsFromIssueOfBondsNotesAndDebentures
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=asnd_RoyaltyPharmaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=asnd_UnitedStatesSkytrofaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_UnobservableInputsAxis=ifrs-full_HistoricalVolatilityForSharesMeasurementInputMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=ifrs-full_DerivativesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_UnobservableInputsAxis=asnd_SharePriceMeasurementInputMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_HedgingInstrumentsAxis=asnd_ForeignCurrencyConversionOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ComponentsOfEquityAxis=asnd_AmericanDepositorySharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=asnd_ConvertibleSeniorNotesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfInterestRatesAxis=ifrs-full_FixedInterestRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |