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Loss per share | 9 Months Ended
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Sep. 30, 2023
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) | 2023 |  | 2022 |  | 2023 |  | 2022
Loss attributable to owners | (47,807) |  |  | (50,608) |  |  | (154,350) |  |  | (131,643) |
Weighted average number of shares outstanding | 82,256,847 |  |  | 78,372,680 |  |  | 81,516,563 |  |  | 77,374,388 |
Basic and diluted loss per share | (0.58) |  |  | (0.65) |  |  | (1.89) |  |  | (1.70) |
For the three and nine months ended September 30, 2023, 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, 2022 ESPP and the Company’s warrant agreements, as the effect of including those shares would be anti-dilutive. For the three and nine months ended September 30, 2022, 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 2019 Equity Incentive Plan and the Company's warrant obligations as the effect of including those shares would be anti-dilutive. See note 16, “Share-based compensation expense,” note 13, “Senior secured term loan facility and warrants,” note 15, “Deerfield warrants” and note 14, “Convertible loans” for further information. 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:
|  |  | As of September 30,
|  |  |  |  | 2023 |  | 2022
Equity Incentive Plan 2019 - Share Options |  |  |  |  | 10,782,033 |  |  | 8,625,415 |
Equity Incentive Plan 2019 - RSUs |  |  |  |  | 982,458 |  |  | 1,731,530 |
Outstanding warrants |  |  |  |  | 4,940,135 |  |  | 832,404 |
|  |  |  |  | 16,704,626 |  |  | 11,189,349 |

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