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v3.22.2.2

Leases (Tables) | 9 Months Ended
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Sep. 30, 2022
Leases [Abstract] |
Schedule of quantitative information about right-of-use assets |
(in KUSD) |  |  |  |  |  |
Right-of-Use Assets |  | Properties (Offices) |  | Vehicles |  | Total
Cost |  |  |  |  |  |
January 1, 2022 |  | 9,005 |  |  | 134 |  |  | 9,139 |
Additions |  | 1,234 |  |  | — |  |  | 1,234 |
Exchange difference |  | (911) |  |  | — |  |  | (911) |
September 30, 2022 |  | 9,328 |  |  | 134 |  |  | 9,462 |
Accumulated depreciation |  |  |  |  |  |
January 1, 2022 |  | (1,925) |  |  | (50) |  |  | (1,975) |
Depreciation charge |  | (871) |  |  | (25) |  |  | (896) |
Exchange difference |  | 117 |  |  | — |  |  | 117 |
September 30, 2022 |  | (2,679) |  |  | (75) |  |  | (2,754) |
Net book amount as of September 30, 2022 |  | 6,649 |  |  | 59 |  |  | 6,708 |
Cost |  |  |  |  |  |
January 1, 2021 |  | 5,324 |  |  | 78 |  |  | 5,402 |
Additions |  | 5,662 |  |  | 56 |  |  | 5,718 |
Lease termination |  | (864) |  |  | — |  |  | (864) |
Exchange difference |  | (132) |  |  | — |  |  | (132) |
September 30, 2021 |  | 9,990 |  |  | 134 |  |  | 10,124 |
Accumulated depreciation |  |  |  |  |  |
January 1, 2021 |  | (2,253) |  |  | (20) |  |  | (2,273) |
Depreciation charge |  | (1,172) |  |  | (22) |  |  | (1,194) |
Lease termination |  | 864 |  |  | — |  |  | 864 |
Exchange difference |  | 19 |  |  | — |  |  | 19 |
September 30, 2021 |  | (2,542) |  |  | (42) |  |  | (2,584) |
Net book amount as of September 30, 2021 |  | 7,448 |  |  | 92 |  |  | 7,540 |
During the third quarter of 2022, the Company extended the term of its existing lease related to its U.S. corporate offices in New Jersey for an additional two years commencing on December 1, 2022, including an extension option for three additional years. The Company is reasonably certain it will exercise the extension option and therefore has accounted for the lease using a five-year lease term. During the first quarter of 2021, the Company entered into a new lease agreement with a ten-year term commencing in January 2021 for space in the iHub building on the Imperial University college campus in White City, West London. The primary function of the new facility, which consists of approximately 1,100 square meters, is R&D.
Schedule of quantitative information about lease liabilities |
(in KUSD) |  |  |  |  |  |
Lease liabilities |  | Properties (Offices) |  | Vehicles |  | Total
January 1, 2022 |  | 7,898 |  |  | 125 |  |  | 8,023 |
Additions |  | 1,234 |  |  | — |  |  | 1,234 |
Cash outflow (including interest) |  | (901) |  |  | — |  |  | (901) |
Interest |  | 144 |  |  | — |  |  | 144 |
Exchange difference |  | (978) |  |  | (65) |  |  | (1,043) |
September 30, 2022 |  | 7,397 |  |  | 60 |  |  | 7,457 |
January 1, 2021 |  | 3,402 |  |  | 65 |  |  | 3,467 |
Additions |  | 5,662 |  |  | 56 |  |  | 5,718 |
Cash outflow (including interest) |  | (892) |  |  | (24) |  |  | (916) |
Interest |  | 168 |  |  | 2 |  |  | 170 |
Exchange difference |  | (234) |  |  | (10) |  |  | (244) |
September 30, 2021 |  | 8,106 |  |  | 89 |  |  | 8,195 |
September 30, 2022 |  |  |  |  |  |
Lease liabilities (short-term) |  | 801 |  |  | 34 |  |  | 835 |
Lease liabilities (long-term) |  | 6,596 |  |  | 26 |  |  | 6,622 |
Total lease liabilities |  | 7,397 |  |  | 60 |  |  | 7,457 |
September 30, 2021 |  |  |  |  |  |
Lease liabilities (short-term) |  | 981 |  |  | 31 |  |  | 1,012 |
Lease liabilities (long-term) |  | 7,125 |  |  | 58 |  |  | 7,183 |
Total lease liabilities |  | 8,106 |  |  | 89 |  |  | 8,195 |

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