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v3.23.3

Leases (Tables) | 9 Months Ended
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Sep. 30, 2023
Presentation of leases for lessee [abstract] |
Schedule of quantitative information about right-of-use assets | The table below provides a rollforward of the Company's right-of-use assets as of September 30, 2023 and 2022, respectively.
(in KUSD) |  |  |  |  |  |
Right-of-Use Assets |  | Properties (Offices) |  | Vehicles |  | Total
Cost |  |  |  |  |  |
January 1, 2023 |  | 9,311 |  |  | 134 |  |  | 9,445 |
Additions |  | 4,833 |  |  | — |  |  | 4,833 |
Lease termination |  | — |  |  | (56) |  |  | (56) |
Modification of lease terms |  | (948) |  |  | — |  |  | (948) |
Exchange difference |  | (23) |  |  | — |  |  | (23) |
September 30, 2023 |  | 13,173 |  |  | 78 |  |  | 13,251 |
Accumulated depreciation |  |  |  |  |  |
January 1, 2023 |  | (2,642) |  |  | (83) |  |  | (2,725) |
Depreciation charge |  | (1,265) |  |  | (24) |  |  | (1,289) |
Lease termination |  | — |  |  | 34 |  |  | 34 |
Modification of lease terms |  | 997 |  |  | — |  |  | 997 |
Exchange difference |  | 4 |  |  | — |  |  | 4 |
September 30, 2023 |  | (2,906) |  |  | (73) |  |  | (2,979) |
Net book amount as of September 30, 2023 |  | 10,267 |  |  | 5 |  |  | 10,272 |
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 |
Schedule of quantitative information about lease liabilities | Depreciation of right-of-use assets have been charged to the following categories in the unaudited condensed consolidated interim statement of operations. Depreciation expense for S&M expenses was not material for any of the periods presented.
|  | Three months ended September 30, |  | Nine months ended September 30,
(in KUSD) |  | 2023 |  | 2022 |  | 2023 |  | 2022
R&D expenses |  | 388 |  |  | 228 |  |  | 1,111 |  |  | 711 |
G&A expenses |  | 55 |  |  | 62 |  |  | 178 |  |  | 185 |
|  | 443 |  |  | 290 |  |  | 1,289 |  |  | 896 |
The table below provides a rollforward of the Company's lease liabilities as of September 30, 2023 and 2022, respectively.
(in KUSD) |  |  |  |  |  |
Lease liabilities |  | Properties (Offices) |  | Vehicles |  | Total
January 1, 2023 |  | 7,607 |  |  | 54 |  |  | 7,661 |
Additions |  | 4,833 |  |  | — |  |  | 4,833 |
Modification of lease terms |  | 3 |  |  | — |  |  | 3 |
Cash outflow (including interest) |  | (1,222) |  |  | (27) |  |  | (1,249) |
Interest |  | 382 |  |  | 1 |  |  | 383 |
Exchange difference |  | (115) |  |  | (23) |  |  | (138) |
September 30, 2023 |  | 11,488 |  |  | 5 |  |  | 11,493 |
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 |
September 30, 2023 |  |  |  |  |  |
Lease liabilities (short-term) |  | 1,412 |  |  | 5 |  |  | 1,417 |
Lease liabilities (long-term) |  | 10,076 |  |  | — |  |  | 10,076 |
Total lease liabilities |  | 11,488 |  |  | 5 |  |  | 11,493 |
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 |

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