XML 114 R57.htm IDEA: XBRL DOCUMENT
v3.22.4

Property, plant and equipment (Details) - CHF (SFr) SFr in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | SFr 5,116 | SFr 4,416 |
Property, plant and equipment, end of period | 4,259 | 5,116 | SFr 4,416
Acquisition Cost |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | 12,666 | 10,133 |
Additions | 936 | 2,610 |
Transfers | 0 |  |
Disposals |  | (77) |
Property, plant and equipment, end of period | 13,602 | 12,666 | 10,133
Accumulated depreciation |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | (7,550) | (5,717) |
Depreciation expense | (1,793) | (1,897) | (1,500)
Disposals |  | 64 |
Property, plant and equipment, end of period | (9,343) | (7,550) | (5,717)
Furniture |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | 159 | 153 |
Property, plant and equipment, end of period | 126 | 159 | 153
Furniture | Acquisition Cost |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | 265 | 214 |
Additions | 20 | 51 |
Transfers | 0 |  |
Disposals |  | 0 |
Property, plant and equipment, end of period | 285 | 265 | 214
Furniture | Accumulated depreciation |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | (106) | (61) |
Depreciation expense | (53) | (45) |
Disposals |  | 0 |
Property, plant and equipment, end of period | (159) | (106) | (61)
IT Equipment |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | 438 | 527 |
Property, plant and equipment, end of period | 310 | 438 | 527
IT Equipment | Acquisition Cost |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | 1,754 | 1,497 |
Additions | 151 | 250 |
Transfers | 4 | 7 |
Disposals |  | 0 |
Property, plant and equipment, end of period | 1,909 | 1,754 | 1,497
IT Equipment | Accumulated depreciation |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | (1,316) | (970) |
Depreciation expense | (283) | (346) |
Disposals |  | 0 |
Property, plant and equipment, end of period | (1,599) | (1,316) | (970)
Lab Equipment |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | 3,403 | 3,276 |
Additions | 800 |  |
Property, plant and equipment, end of period | SFr 2,748 | 3,403 | 3,276
Percentage of increase in equipment | 7.00% |  |
Lab Equipment | Acquisition Cost |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | SFr 9,142 | 7,681 |
Additions | 576 | 1,268 |
Transfers | 47 | 270 |
Disposals |  | (77) |
Property, plant and equipment, end of period | 9,765 | 9,142 | 7,681
Lab Equipment | Accumulated depreciation |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | (5,739) | (4,405) |
Depreciation expense | (1,278) | (1,398) |
Disposals |  | 64 |
Property, plant and equipment, end of period | (7,017) | (5,739) | (4,405)
Leasehold Improvements |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | 421 | 183 |
Property, plant and equipment, end of period | 1,072 | 421 | 183
Leasehold Improvements | Acquisition Cost |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | 810 | 464 |
Additions | 184 | 346 |
Transfers | 646 |  |
Disposals |  | 0 |
Property, plant and equipment, end of period | 1,640 | 810 | 464
Leasehold Improvements | Accumulated depreciation |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | (389) | (281) |
Depreciation expense | (179) | (108) |
Disposals |  | 0 |
Property, plant and equipment, end of period | (568) | (389) | (281)
Assets under construction |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | 695 |  |
Property, plant and equipment, end of period | 3 | 695 |
Assets under construction | Acquisition Cost |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | 695 |  |
Additions | 5 |  |
Transfers | (697) |  |
Property, plant and equipment, end of period | 3 | 695 |
Assets Under Construction |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | 695 | 277 |
Property, plant and equipment, end of period |  | 695 | 277
Assets Under Construction | Acquisition Cost |  |  |
Property, plant and equipment: |  |  |
Property, plant and equipment, beginning of period | SFr 695 | 277 |
Additions |  | 695 |
Transfers |  | (277) |
Disposals |  | 0 |
Property, plant and equipment, end of period |  | 695 | SFr 277
Assets Under Construction | Accumulated depreciation |  |  |
Property, plant and equipment: |  |  |
Disposals |  | SFr 0 |

X
- Definition The percentage of increase in property, plant and equipment during the period. + References No definition available. + Details
Name: | aciu_PercentageIncreaseInPropertyPlantAndEquipment
Namespace Prefix: | aciu_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_75_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisposalsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=aciu_LaboratoryEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LeaseholdImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=aciu_AssetsUnderConstructionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |