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Intangible assets (Tables) | 9 Months Ended
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Sep. 30, 2023
Intangible Assets [Abstract] |
Disclosure of reconciliation of changes in intangible assets and goodwill [text block] | below provides a rollforward of the Company’s intangible assets as of September 30, 2023 and 2022.
(in KUSD) | Indefinite lived |  | Definite lived |  |
Cost | Licenses |  | Internal development costs |  | Internal development costs |  | Licenses |  | Software |  | Total
January 1, 2023 | 13,680 |  |  | — |  |  | 954 |  |  | 1,052 |  |  | 278 |  |  | 15,964 |
Additions | — |  |  | — |  |  | — |  |  | — |  |  | 19 |  |  | 19 |
Disposals | — |  |  | — |  |  | — |  |  | — |  |  | (53) |  |  | (53) |
Exchange differences | — |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 2 |
September 30, 2023 | 13,680 |  |  | — |  |  | 954 |  |  | 1,052 |  |  | 246 |  |  | 15,932 |
Accumulated Amortization |  |  |  |  |  |  |  |  |  |  |
January 1, 2023 | (1,295) |  |  | — |  |  | — |  |  | (125) |  |  | (184) |  |  | (1,604) |
Amortization charge | — |  |  | — |  |  | (58) |  |  | (57) |  |  | (40) |  |  | (155) |
Impairment charge | (1,868) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1,868) |
Disposals | — |  |  | — |  |  | — |  |  | — |  |  | 53 |  |  | 53 |
September 30, 2023 | (3,163) |  |  | — |  |  | (58) |  |  | (182) |  |  | (171) |  |  | (3,574) |
Net book amount as of September 30, 2023 | 10,517 |  |  | — |  |  | 896 |  |  | 870 |  |  | 75 |  |  | 12,358 |
Cost |  |  |  |  |  |  |  |  |  |  |
January 1, 2022 | 12,985 |  |  | 631 |  |  | — |  |  | 1,052 |  |  | 176 |  |  | 14,844 |
Additions | 695 |  |  | 323 |  |  | — |  |  | — |  |  | 97 |  |  | 1,115 |
Exchange differences | — |  |  | — |  |  | — |  |  | — |  |  | (17) |  |  | (17) |
September 30, 2022 | 13,680 |  |  | 954 |  |  | — |  |  | 1,052 |  |  | 256 |  |  | 15,942 |
Accumulated Amortization |  |  |  |  |  |  |  |  |  |  |
January 1, 2022 | (1,069) |  |  | — |  |  | — |  |  | (50) |  |  | (143) |  |  | (1,262) |
Amortization charge | — |  |  | — |  |  | — |  |  | (56) |  |  | (32) |  |  | (88) |
Exchange differences | — |  |  |  |  | — |  |  | — |  |  | 6 |  |  | 6 |
September 30, 2022 | (1,069) |  |  | — |  |  | — |  |  | (106) |  |  | (169) |  |  | (1,344) |
Net book amount as of September 30, 2022 | 12,611 |  |  | 954 |  |  | — |  |  | 946 |  |  | 87 |  |  | 14,598 |

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- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard -URIDate 2023-03-23 + Details
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