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v3.23.1

Consolidated statements of financial position - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Non-current assets: |  |
Property and equipment, net | $ 1,432 | $ 1,445
Right-of-use assets | 651 | 501
Other non-current assets and security deposits | 809 | 796
Total non-current assets | 2,892 | 2,742
Current assets: |  |
Receivables and other | 3,254 | 363
Prepaid expenses and other current assets | 4,411 | 2,568
VAT receivable |  | 371
Investments | 32,535 | 42,334
Cash and cash equivalents | 100,333 | 90,869
Total current assets | 140,533 | 136,505
Total assets | 143,425 | 139,247
Equity: |  |
Share capital | 3,715 | 3,653
Equity-settled employee benefits reserve | 8,942 | 4,829
Foreign currency translation reserve | (12,972) | (6,223)
Additional paid-in capital | 194,424 | 192,270
Accumulated deficit | (108,069) | (76,162)
Total equity | 86,040 | 118,367
Non-current liabilities: |  |
Deferred revenue | 35,000 |
Lease liabilities | 431 | 320
License liabilities |  | 5,028
Borrowings |  | 4,284
Total non-current liabilities | 35,431 | 9,632
Current liabilities: |  |
Trade payables and other | 3,965 | 2,553
VAT payable | 45 |
Borrowings | 4,640 |
Lease liabilities | 379 | 261
License liabilities | 4,732 | 5,028
Deferred revenue |  | 1,527
Accrued expenses and other current liabilities | 8,193 | 1,879
Total current liabilities | 21,954 | 11,248
Total liabilities | 57,385 | 20,880
Total equity and liabilities | $ 143,425 | $ 139,247

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- 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 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2022-03-24 -Paragraph 52 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2022-en-r&anchor=para_52_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph IG6 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_IG6&doctype=Implementation%20Guidance -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_53_j&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph k -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_k&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_h&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current license liabilities related to research and development. + References No definition available. + Details
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- Definition The amount of non-current assets that the entity does not separately disclose in the same statement or note and security deposits. + References No definition available. + Details
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- Definition A component of equity representing the equity-settled employee benefits reserve. + References No definition available. + Details
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