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Inventory | 9 Months Ended
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Sep. 30, 2023
Inventory [Abstract] |
Inventory | Inventory Inventory as of September 30, 2023 and December 31, 2022 consisted of the following:
(in KUSD) |  | As of September 30, 2023 |  | As of December 31, 2022
Work in process |  | 22,170 |  |  | 18,165 |
Finished goods |  | 558 |  |  | 399 |
Total inventory |  | 22,728 |  |  | 18,564 |
Impairment charges of KUSD nil and KUSD 872 were recognized and charged to cost of product sales in the unaudited condensed consolidated interim statement of operations during the three and nine months ended September 30, 2023, respectively.For the nine months ended September 30, 2022, the Company designated certain capitalized pre-approval ZYNLONTA inventory for R&D use and recorded a charge to R&D expenses, which was partially offset by a reversal of previously recorded impairment charges. The net impact of KUSD nil and KUSD 75 was recorded as an expense to R&D in the Company’s unaudited condensed consolidated interim statement of operation for the three and nine months ended September 30, 2022, respectively. The reversal of previously recorded impairment charges is based on the existence of inventory on hand and estimated demand, as well as expiration dating.

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- Definition The entire disclosure for inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS02_g36-39_TI -URIDate 2023-03-23 + Details
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