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Expenses by category | 12 Months Ended
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Dec. 31, 2022
Expenses by category [Abstract] |
Expenses by category | 14.Expenses by category Research and development ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended
​ | ​ | December 31,
In CHF thousands |  | 2022 |  | 2021 |  | 2020
Operating expenses |  | 41,166 |  | 44,289 |  | 43,787
Payroll expenses |  | 17,548 |  | 16,465 |  | 14,424
Share-based compensation |  | 1,622 |  | 1,528 |  | 1,276
Total research and development expenses |  | 60,336 |  | 62,282 |  | 59,487
​ For the years ended December 31, 2022, 2021 and 2020, the Company incurred CHF 60.3 million, CHF 62.3 million and CHF 59.5 million in research and development expenses, respectively. The decrease in 2022 is mainly driven by decreases in direct R&D expenditures across various programs. For the years ended December 31, 2022, 2021 and 2020, the Company had 122.4, 108.6 and 115.3 FTEs in our research and development functions. General and administrative ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended
​ | ​ | December 31,
In CHF thousands |  | 2022 |  | 2021 |  | 2020
Operating expenses |  | 6,207 |  | 7,031 |  | 7,471
Payroll expenses |  | 7,874 |  | 8,281 |  | 8,274
Share-based compensation |  | 1,708 |  | 2,598 |  | 2,812
Total general and administrative expenses |  | 15,789 |  | 17,910 |  | 18,557
​ For the years ended December 31, 2022, 2021 and 2020, the Company incurred CHF 15.8 million, CHF 17.9 million and CHF 18.6 million in general and administrative expenses, respectively. The decrease in 2022 compared with the prior year predominantly relates to certain transaction costs associated with our prior year asset acquisition which did not repeat in 2022 as well as a reduction in headcount. For the years ended December 31, 2022, 2021 and 2020, the Company had 22.5, 27.3 and 26.7 FTEs in our general and administrative functions. Financial result, net ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended
​ | ​ | December 31,
In CHF thousands |  | 2022 |  | 2021 |  | 2020
Financial income |  | 69 |  | 6,485 |  | 78
Financial expense |  | (355) |  | (581) |  | (184)
Exchange differences |  | 393 |  | 113 |  | (555)
Finance result, net |  | 107 |  | 6,017 |  | (661)
​ Our finance result primarily consists of interest expense associated with our short-term financial assets and lease liabilities as well as foreign currency exchange differences. For the year ended December 31, 2022, the decrease in financial result, net related primarily to the prior year CHF 6.5 million gain on the conversion features related to the Company’s convertible notes due to certain Affiris affiliated entities that did not recur.

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