XML 68 R11.htm IDEA: XBRL DOCUMENT
v3.22.4

Right-of-use assets, long-term financial assets and lease liabilities | 12 Months Ended
--- | ---
Dec. 31, 2022
Right-of-use assets, long-term financial assets and lease liabilities |
Right-of-use assets, long-term financial assets and lease liabilities | 5.Right-of-use assets, long-term financial assets and lease liabilities The Company recognized additions and remeasurements of right-of-use of leased assets for buildings or for office equipment totaling CHF 0.5 million and CHF 1.2 million for the years ended December 31, 2022 and 2021, respectively. In 2022, these increases are predominantly associated with the remeasurement of our leased office space. Regarding lease liabilities, the amortization depends on the rate implicit in the contract or the incremental borrowing rate for the respective lease component. The weighted averages of the incremental borrowing rates as of December 31, 2022 are 3.5% (2.5% for 2021) for buildings, 5.3% (5.3% for 2021) for office equipment and 2.6% (2.6% for 2021) for IT equipment. The following tables show the movements in the net book values of right-of-use of leased assets for the years ended December 31, 2022 and 2021, respectively: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Office |  | IT |  | ​
In CHF thousands | ​ | Buildings | ​ | equipment | ​ | equipment | ​ | Total
Balance as of December 31, 2021 |  | 2,776 |  | 98 |  | 40 |  | 2,914
Additions and remeasurements |  | 460 |  | — |  | — |  | 460
Depreciation |  | (528) |  | (24) |  | (14) |  | (566)
Balance as of December 31, 2022 |  | 2,708 |  | 74 |  | 26 |  | 2,808
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Office |  | IT |  | ​
In CHF thousands | ​ | Buildings | ​ | equipment | ​ | equipment | ​ | Total
Balance as of December 31, 2020 | ​ | 2,106 | ​ | 63 | ​ | 54 | ​ | 2,223
Additions and remeasurements |  | 1,144 |  | 71 |  | — |  | 1,215
Dispositions | ​ | — | ​ | (15) | ​ | — | ​ | (15)
Depreciation |  | (474) |  | (21) |  | (14) |  | (509)
Balance as of December 31, 2021 |  | 2,776 |  | 98 |  | 40 |  | 2,914
​ For the years ended December 31, 2022, and 2021, the impact on the Company’s consolidated statements of income/(loss) and consolidated statements of cash flows is detailed in the table below. ​
​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended
​ | ​ | December 31,
In CHF thousands | ​ | 2022 |  | 2021
Statements of income/(loss) | ​ |  |  |
Depreciation of right-of-use assets | ​ | 566 |  | 509
Interest expense on lease liabilities | ​ | 68 |  | 63
Expense for short-term leases and leases of low value | ​ | 750 |  | 723
Total | ​ | 1,384 |  | 1,295
​ | ​ | ​ | ​ | ​
Statements of cash flows | ​ |  |  |
Total cash outflow for leases | ​ | 1,388 |  | 1,299
​ The following table presents the contractual undiscounted cash flows for lease liabilities as of December 31, 2022 and 2021: ​
​ | ​ | ​ | ​ | ​
​ |  | As of
​ | ​ | December 31,
In CHF thousands | ​ | 2022 |  | 2021
Less than one year |  | 638 |  | 638
1-3 years |  | 1,230 |  | 1,260
3-5 years |  | 1,187 |  | 1,203
Total |  | 3,055 |  | 3,101
​ The Company also has two deposits in escrow accounts totaling CHF 0.4 million for the lease of the Company’s premises as of December 31, 2022 and 2021, respectively.

X
- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfLeasesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_PresentationOfLeasesForLesseeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration