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Loss per share | 9 Months Ended
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Sep. 30, 2022
Earnings per share [abstract] |
Loss per share | Loss per share
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(in KUSD, except per share amounts) | 2022 |  | 2021 |  | 2022 |  | 2021
Loss attributable to owners | (50,608) |  |  | (71,549) |  |  | (131,643) |  |  | (195,645) |
Weighted average number of shares outstanding | 78,372,680 |  |  | 76,739,770 |  |  | 77,374,388 |  |  | 76,730,117 |
Basic and diluted loss per share | (0.65) |  |  | (0.93) |  |  | (1.70) |  |  | (2.55) |
For the three and nine months ended September 30, 2022 and 2021, basic and diluted loss per share are calculated on the weighted average number of shares issued and outstanding and exclude shares to be issued under the Equity Incentive Plan 2019, as the effect of including those shares would be anti-dilutive. Potentially dilutive securities that were not included in the diluted per share calculations because the effect of including them would be anti-dilutive were as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30, |
| 2022 |  | 2021 |  | 2022 |  | 2021 |
Equity Incentive Plan 2019 - Share Options | 9,725,094 |  |  | 6,326,518 |  |  | 8,625,415 |  |  | 5,759,262 |  |
Equity Incentive Plan 2019 - RSUs | 2,473,429 |  |  | 594,955 |  |  | 1,731,530 |  |  | 451,761 |  |
Conversion of the principal amount of convertible loans into the Company’s common shares | — |  |  | 4,412,840 |  |  | — |  |  | 3,682,066 |  |
Outstanding warrants | 2,470,068 |  |  | — |  |  | 832,404 |  |  | — |  |
| 14,668,591 |  |  | 11,334,313 |  |  | 11,189,349 |  |  | 9,893,089 |  |
The 2022 ESPP share activity was not presented as the effects were not material.

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