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Share-based compensation (Tables)

9 Months Ended

Sep. 30, 2017

Share-based compensation

Schedule of share-based compensation expense by classification included in consolidated statements of operations and comprehensive loss

		Three months ended September 30,						Nine months ended September 30,
		2017			2016			2017			2016
		in thousands
Research and development - employees		$	1,131		$	893		$	2,612		$	2,670
Selling, general and administrative - employees			1,316			30			3,366			1,680
Research and development - non-employees			—			—			—			670
Total		$	2,447		$	923		$	5,978		$	5,020

Schedule of share-based compensation expense

		Three months ended September 30,						Nine months ended September 30,
		2017			2016			2017			2016
Award type		in thousands
Share options		$	638		$	718		$	2,347		$	4,408
Restricted share units (“RSUs”)			728			88			1,960			323
Performance share units (“PSUs”)			1,081			117			1,671			289
Total		$	2,447		$	923		$	5,978		$	5,020

Schedule of unrecognized compensation cost related to unvested awards

					Weighted-average
		Unrecognized			remaining
		compensation			period for
		costs			recognition
Award type		in thousands			in years
Share options		$	7,041		2.52
Restricted share units			4,003		1.64
Performance share units			3,747		1.84
Total		$	14,791		2.11

Schedule of weighted-average assumptions for fair value of option issued

		Three months ended September 30,				Nine months ended September 30,
Assumptions		2017		2016		2017		2016
Expected volatility		80%		75%		75% - 80%		75%
Expected terms (in years)		10 years		10 years		10 years		10 years
Risk free interest rate		2.40% - 2.48%		1.52% - 1.89%		2.40% - 2.81%		0.16% - 1.96%
Expected dividends		0%		0%		0%		0%

Summary of RSUs activity

			RSU
					Weighted average
					grant-date fair
		Number of shares			value
Non-vested at December 31, 2016			307,063		$	9.11
Granted			428,350		$	6.00
Vested			(25,000)		$	18.21
Forfeited			(38,550)		$	7.15
Non-vested at September 30, 2017			671,863		$	6.90
Total weighted average grant date fair value of RSUs issued during the period (in $ million)					$	2.6
Grants during the period to directors and officers			255,000		$	5.95

Summary of PSUs activity

			PSU
						Weighted average
						grant-date fair
			Number of shares			value
Non-vested at December 31, 2016				111,564		$		5.76
Granted				13,000		$		4.99
Retired				(12,000)		$		5.76
Vested				(58,500)		$		5.76
Non-vested at September 30, 2017				54,064		$		5.57
PSUs awarded but not yet earned				437,060
Total non-vested and discretionary PSUs				491,124
Total weighted average grant date fair value of PSUs awarded during the period (in $ million)						$		2.0

2014 Plan

Share-based compensation

Summary of option activity

		2014 plan
				Weighted average
		Options		exercise price
Outstanding at December 31, 2016		1,812,766		$	12.47
Granted		949,350		$	6.17
Forfeited		(348,697)		$	7.95
Expired		(164,106)		$	14.46
Exercised		(8,125)		$	7.49
Outstanding at September 30, 2017		2,241,188		$	10.38
Fully vested and exercisable		820,522		$	12.58
Outstanding and expected to vest		1,420,666		$	9.10
Total weighted average grant date fair value of options issued during the period (in $ million)				$	3.5
Grants during the period to directors and officers		641,250		$	6.43
Proceeds from option sales (in $ million)					—

2012 Plan

Share-based compensation

Summary of option activity

		2012 plan
				Weighted average
		Options		exercise price
Outstanding at December 31, 2016		483,006		€	5.13
Exercised		(286,804)		€	3.07
Forfeited		(5,000)		€	3.07
Expired		(9,000)		€	3.07
Outstanding, fully vested and exercisable at September 30, 2017		182,202		€	8.52

Other Plans

Share-based compensation

Summary of option activity

		Other plans
					Weighted average
		Options			exercise price
Outstanding at December 31, 2016			187,500		$	17.93
Granted			300,000		$	6.90
Expired			(62,500)		$	27.82
Outstanding at September 30, 2017			425,000		$	8.69
Fully vested and exercisable			39,062		$	12.98
Outstanding and expected to vest			385,938		$	8.25
Total weighted average grant date fair value of options issued during the period (in $ million)					$	1.2

X

- Definition

Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
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Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

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Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

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Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.

+ References

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