Generated at 2020-10-13T23:56:09+0000 for charles.hoffman@me.com. This page will remain online for about 48 hours.
Submitted: http://www.sec.gov/Archives/edgar/data/1651625/000095010318003508/aciu-20171231.xml
For more information: http://logicalcontracts.com/xbrl-and-sbrm-reporting/
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes
NONE
TERMS | |||
000100 - Document - Document and Entity Information | Structures | Facts | |
010000 - Statement - Balance Sheets | Structures | Facts | |
020000 - Statement - Statements of Income / (Loss) | Structures | Facts | |
030000 - Statement - Statements of Comprehensive Income / (Loss) | Structures | Facts | |
030100 - Statement - Statements of Comprehensive Income / (Loss) (Parenthetical) | Structures | Facts | |
040000 - Statement - Statements of Changes in Equity | Structures | Facts | |
050000 - Statement - Statements of Cash Flows | Structures | Facts | |
050100 - Statement - Statements of Cash Flows (Parenthetical) | Structures | Facts | |
060100 - Disclosure - General information | Structures | Facts | |
060200 - Disclosure - Basis of preparation | Structures | Facts | |
060300 - Disclosure - Summary of significant accounting policies | Structures | Facts | |
060400 - Disclosure - Property, plant and equipment | Structures | Facts | |
060500 - Disclosure - Financial Assets | Structures | Facts | |
060600 - Disclosure - Prepaid expenses and accrued income | Structures | Facts | |
060700 - Disclosure - Other current receivables | Structures | Facts | |
060800 - Disclosure - Cash and cash equivalents | Structures | Facts | |
060900 - Disclosure - Share capital | Structures | Facts | |
061000 - Disclosure - Trade payables and accrued liabilities | Structures | Facts | |
061100 - Disclosure - Deferred income | Structures | Facts | |
061200 - Disclosure - Long term financing obligation | Structures | Facts | |
061300 - Disclosure - Revenues | Structures | Facts | |
061400 - Disclosure - Expenses by category | Structures | Facts | |
061500 - Disclosure - Related-party transactions | Structures | Facts | |
061600 - Disclosure - Income taxes | Structures | Facts | |
061700 - Disclosure - Retirement benefit plan | Structures | Facts | |
061800 - Disclosure - Share-based compensation | Structures | Facts | |
061900 - Disclosure - Commitments and contingencies | Structures | Facts | |
062000 - Disclosure - Earnings per share | Structures | Facts | |
062100 - Disclosure - Financial instruments and risk management | Structures | Facts | |
062200 - Disclosure - Capital risk management | Structures | Facts | |
062300 - Disclosure - Post balance sheet events | Structures | Facts | |
070300 - Disclosure - Summary of significant accounting policies (Policies) | Structures | Facts | |
080300 - Disclosure - Summary of significant accounting policies (Tables) | Structures | Facts | |
080400 - Disclosure - Property, plant and equipment (Tables) | Structures | Facts | |
080600 - Disclosure - Prepaid expenses and accrued income (Tables) | Structures | Facts | |
080700 - Disclosure - Other current receivables (Tables) | Structures | Facts | |
080800 - Disclosure - Cash and cash equivalents (Tables) | Structures | Facts | |
080900 - Disclosure - Share capital (Tables) | Structures | Facts | |
081000 - Disclosure - Trade payables and accrued liabilities (Tables) | Structures | Facts | |
081300 - Disclosure - Revenues (Tables) | Structures | Facts | |
081400 - Disclosure - Expenses by category (Tables) | Structures | Facts | |
081500 - Disclosure - Related-party transactions (Tables) | Structures | Facts | |
081600 - Disclosure - Income taxes (Tables) | Structures | Facts | |
081700 - Disclosure - Retirement benefit plan (Tables) | Structures | Facts | |
081800 - Disclosure - Share-based compensation (Tables) | Structures | Facts | |
081900 - Disclosure - Commitments and contingencies (Tables) | Structures | Facts | |
082000 - Disclosure - Earnings per share (Tables) | Structures | Facts | |
082100 - Disclosure - Financial instruments and risk management (Tables) | Structures | Facts | |
090100 - Disclosure - General information (Details) | Structures | Facts | |
090200 - Disclosure - Basis of preparation (Details) | Structures | Facts | |
090300 - Disclosure - Summary of significant accounting policies, Property, plant and equipment (Details) | Structures | Facts | |
090302 - Disclosure - Summary of significant accounting policies, Share capital and Initial Public Offering, Preferred Shares (Details) | Structures | Facts | |
090304 - Disclosure - Summary of significant accounting policies, Share capital and Initial Public Offering (Details) | Structures | Facts | |
090306 - Disclosure - Summary of significant accounting policies, Income taxes and Segment reporting (Details) | Structures | Facts | |
090400 - Disclosure - Property, plant and equipment (Details) | Structures | Facts | |
090500 - Disclosure - Financial Assets (Details) | Structures | Facts | |
090600 - Disclosure - Prepaid expenses and accrued income (Details) | Structures | Facts | |
090700 - Disclosure - Other current receivables (Details) | Structures | Facts | |
090800 - Disclosure - Cash and cash equivalents (Details) | Structures | Facts | |
090900 - Disclosure - Share capital (Details) | Structures | Facts | |
091000 - Disclosure - Trade payables and accrued liabilities (Details) | Structures | Facts | |
091100 - Disclosure - Deferred income (Details) | Structures | Facts | |
091200 - Disclosure - Long term financing obligation (Details) | Structures | Facts | |
091300 - Disclosure - Revenues (Details) | Structures | Facts | |
091400 - Disclosure - Expenses by category (Details) | Structures | Facts | |
091500 - Disclosure - Related-party transactions (Details) | Structures | Facts | |
091600 - Disclosure - Income taxes (Details) | Structures | Facts | |
091602 - Disclosure - Income taxes, Unrecognized Deductible Temporary Differences, Unused Tax Losses and Unused Tax Credits (Details) | Structures | Facts | |
091700 - Disclosure - Retirement benefit plan (Details) | Structures | Facts | |
091702 - Disclosure - Retirement benefit plan, Changes in Defined Benefit Obligation (Details) | Structures | Facts | |
091704 - Disclosure - Retirement benefit plan, Changes in Fair Value of Plan Assets (Details) | Structures | Facts | |
091706 - Disclosure - Retirement benefit plan, Change in Net Definied Benefit Liability (Details) | Structures | Facts | |
091708 - Disclosure - Retirement benefit plan, Actuarial Assumptions and Sensitivity Analysis (Details) | Structures | Facts | |
091800 - Disclosure - Share-based compensation, Plans Outstanding (Details) | Structures | Facts | |
091802 - Disclosure - Share-based compensation, Weighted Average Exercise Prices (Details) | Structures | Facts | |
091804 - Disclosure - Share-based compensation, Summary Information (Details) | Structures | Facts | |
091806 - Disclosure - Share-based compensation, Non-vested Share Awards (Details) | Structures | Facts | |
091900 - Disclosure - Commitments and contingencies (Details) | Structures | Facts | |
092000 - Disclosure - Earnings per share (Details) | Structures | Facts | |
092100 - Disclosure - Financial instruments and risk management (Details) | Structures | Facts | |
092300 - Disclosure - Post balance sheet events (Details) | Structures | Facts | |
RULES | |||
Errors and Warnings |
Terms shown are only those effectively used by the report instance.
Model Structure | |
---|---|
Network |
000100 - Document - Document and Entity Information
(http://acimume.com/role/DocumentAndEntityInformation)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Document and Entity Information [Abstract] | Abstract | duration | aciu:DocumentAndEntityInformationAbstract | |
2 | Entity Registrant Name | Concept (String-Normalized) | duration | dei:EntityRegistrantName | |
3 | Entity Central Index Key | Concept (xbrli:tokenItemType) | duration | dei:EntityCentralIndexKey | |
4 | Current Fiscal Year End Date | Concept (gMonthDay) | duration | dei:CurrentFiscalYearEndDate | |
5 | Entity Well-known Seasoned Issuer | Concept (xbrli:tokenItemType) | duration | dei:EntityWellKnownSeasonedIssuer | |
6 | Entity Voluntary Filers | Concept (xbrli:tokenItemType) | duration | dei:EntityVoluntaryFilers | |
7 | Entity Current Reporting Status | Concept (xbrli:tokenItemType) | duration | dei:EntityCurrentReportingStatus | |
8 | Entity Filer Category | Concept (xbrli:stringItemType) | duration | dei:EntityFilerCategory | |
9 | Entity Public Float | Concept (Monetary) | instant | credit | dei:EntityPublicFloat |
10 | Entity Common Stock, Shares Outstanding | Concept (Shares) | instant | dei:EntityCommonStockSharesOutstanding | |
11 | Document Fiscal Year Focus | Concept (gYear) | duration | dei:DocumentFiscalYearFocus | |
12 | Document Fiscal Period Focus | Concept (xbrli:tokenItemType) | duration | dei:DocumentFiscalPeriodFocus | |
13 | Document Type | Concept (xbrli:stringItemType) | duration | dei:DocumentType | |
14 | Amendment Flag | Concept (Boolean) | duration | dei:AmendmentFlag | |
15 | Document Period End Date | Concept (Date) | duration | dei:DocumentPeriodEndDate |
Model Structure | |
---|---|
Network |
010000 - Statement - Balance Sheets
(http://acimume.com/role/BalanceSheets)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Balance Sheets [Abstract] | Abstract | duration | ifrs-full:StatementOfFinancialPositionAbstract | |
2 | Assets | Abstract | duration | ifrs-full:AssetsAbstract | |
3 | Non-current assets | Abstract | duration | ifrs-full:NoncurrentAssetsAbstract | |
4 | Property, plant and equipment | Concept (Monetary) | instant | debit | ifrs-full:PropertyPlantAndEquipment |
5 | Financial assets | Concept (Monetary) | instant | debit | ifrs-full:NoncurrentRestrictedCashAndCashEquivalents |
6 | Total non-current assets | Concept (Monetary) | instant | debit | ifrs-full:NoncurrentAssets |
7 | Current assets | Abstract | duration | ifrs-full:CurrentAssetsAbstract | |
8 | Prepaid expenses | Concept (Monetary) | instant | debit | ifrs-full:CurrentPrepaidExpenses |
9 | Accrued income | Concept (Monetary) | instant | debit | aciu:CurrentAccruedIncomeAndGrantReceivables |
10 | Other current receivables | Concept (Monetary) | instant | debit | aciu:CurrentReceivablesClassifiedAsOtherAndValueAddedAndWithholdingTaxes |
11 | Cash and cash equivalents | Concept (Monetary) | instant | debit | ifrs-full:CashAndCashEquivalents |
12 | Total current assets | Concept (Monetary) | instant | debit | ifrs-full:CurrentAssets |
13 | Total assets | Concept (Monetary) | instant | debit | ifrs-full:Assets |
14 | SHAREHOLDERS' EQUITY AND LIABILITIES | Abstract | duration | ifrs-full:EquityAndLiabilitiesAbstract | |
15 | Shareholders' equity | Abstract | duration | ifrs-full:EquityAbstract | |
16 | Share capital | Concept (Monetary) | instant | credit | ifrs-full:IssuedCapital |
17 | Share premium | Concept (Monetary) | instant | credit | ifrs-full:SharePremium |
18 | Accumulated losses | Concept (Monetary) | instant | credit | ifrs-full:RetainedEarnings |
19 | Total shareholders' equity | Concept (Monetary) | instant | credit | ifrs-full:Equity |
20 | Non-current liabilities | Abstract | duration | ifrs-full:NoncurrentLiabilitiesAbstract | |
21 | Accrued interest - long-term | Concept (Monetary) | instant | credit | ifrs-full:NoncurrentInterestPayable |
22 | Long-term financing obligation | Concept (Monetary) | instant | credit | ifrs-full:NoncurrentFinancialLiabilities |
23 | Net employee defined benefit liabilities | Concept (Monetary) | instant | credit | ifrs-full:NoncurrentProvisionsForEmployeeBenefits |
24 | Total non-current liabilities | Concept (Monetary) | instant | credit | ifrs-full:NoncurrentLiabilities |
25 | Current liabilities | Abstract | duration | ifrs-full:CurrentLiabilitiesAbstract | |
26 | Trade payables and other payables | Concept (Monetary) | instant | credit | ifrs-full:TradeAndOtherCurrentPayables |
27 | Accrued expenses | Concept (Monetary) | instant | credit | ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities |
28 | Deferred income | Concept (Monetary) | instant | credit | ifrs-full:DeferredIncomeClassifiedAsCurrent |
29 | Total current liabilities | Concept (Monetary) | instant | credit | ifrs-full:CurrentLiabilities |
30 | Total liabilities | Concept (Monetary) | instant | credit | ifrs-full:Liabilities |
31 | Total shareholders' equity and liabilities | Concept (Monetary) | instant | credit | ifrs-full:EquityAndLiabilities |
Model Structure | |
---|---|
Network |
020000 - Statement - Statements of Income / (Loss)
(http://acimume.com/role/StatementsOfIncomeLoss)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Statements of Income / (Loss) [Abstract] | Abstract | duration | ifrs-full:IncomeStatementAbstract | |
2 | Revenue | Abstract | duration | ifrs-full:RevenueAbstract | |
3 | Contract revenue | Concept (Monetary) | duration | credit | ifrs-full:RevenueFromContractsWithCustomers |
4 | Total revenue | Concept (Monetary) | duration | credit | ifrs-full:Revenue |
5 | Operating expenses | Abstract | duration | aciu:ExpensesOperatingAbstract | |
6 | Research and development expenses | Concept (Monetary) | duration | debit | ifrs-full:ResearchAndDevelopmentExpense |
7 | General and administrative expenses | Concept (Monetary) | duration | debit | ifrs-full:SellingGeneralAndAdministrativeExpense |
8 | Total operating expenses | Concept (Monetary) | duration | debit | ifrs-full:OperatingExpense |
9 | Operating income / (loss) | Concept (Monetary) | duration | credit | ifrs-full:ProfitLossFromOperatingActivities |
10 | Finance income / (expense), net | Concept (Monetary) | duration | credit | ifrs-full:FinanceIncome |
11 | Interest income | Concept (Monetary) | duration | credit | ifrs-full:RevenueFromInterest |
12 | Interest expense | Concept (Monetary) | duration | debit | ifrs-full:InterestExpense |
13 | Finance result, net | Concept (Monetary) | duration | credit | ifrs-full:FinanceIncomeCost |
14 | Income / (loss) before tax | Concept (Monetary) | duration | credit | ifrs-full:ProfitLossBeforeTax |
15 | Income tax expense | Concept (Monetary) | duration | debit | ifrs-full:IncomeTaxExpenseContinuingOperations |
16 | Income / (loss) for the period | Concept (Monetary) | duration | credit | ifrs-full:ProfitLoss |
17 | Earnings / (loss) per share (EPS): | Abstract | duration | ifrs-full:EarningsPerShareAbstract | |
18 | Basic, income / (loss) for the period attributable to equity holders (in CHF per share) | Concept (Per-Share) | duration | ifrs-full:BasicEarningsLossPerShare | |
19 | Diluted, income / (loss) for the period attributable to equity holders (in CHF per share) | Concept (Per-Share) | duration | ifrs-full:DilutedEarningsLossPerShare | |
20 | Weighted-average number of shares used to compute EPS basic (in shares) | Concept (Shares) | duration | ifrs-full:WeightedAverageShares | |
21 | Weighted-average number of shares used to compute EPS fully diluted (in shares) | Concept (Shares) | duration | ifrs-full:AdjustedWeightedAverageShares |
Model Structure | |
---|---|
Network |
030000 - Statement - Statements of Comprehensive Income / (Loss)
(http://acimume.com/role/StatementsOfComprehensiveIncomeLoss)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Statements of Comprehensive Income / (Loss) [Abstract] | Abstract | duration | ifrs-full:StatementOfComprehensiveIncomeAbstract | |
2 | Income / (loss) for the period | Concept (Monetary) | duration | credit | ifrs-full:ProfitLoss |
3 | Other comprehensive income / (loss) not to be reclassified to income or loss in subsequent periods (net of tax) | Abstract | duration | ifrs-full:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract | |
4 | - Re-measurement losses on defined benefit plans (net of tax of CHF 0 for all periods) | Concept (Monetary) | duration | credit | ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans |
5 | Total comprehensive income / (loss), net of tax | Concept (Monetary) | duration | credit | ifrs-full:ComprehensiveIncome |
Model Structure | |
---|---|
Network |
030100 - Statement - Statements of Comprehensive Income / (Loss) (Parenthetical)
(http://acimume.com/role/StatementsOfComprehensiveIncomeLossParenthetical)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Statements of Comprehensive Income / (Loss) [Abstract] | Abstract | duration | ifrs-full:StatementOfComprehensiveIncomeAbstract | |
2 | Other comprehensive income / (loss) not to be reclassified to income or loss in subsequent periods (net of tax) | Abstract | duration | ifrs-full:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract | |
3 | Income tax expense | Concept (Monetary) | duration | debit | ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome |
Model Structure | |
---|---|
Network |
040000 - Statement - Statements of Changes in Equity
(http://acimume.com/role/StatementsOfChangesInEquity)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Statements of Changes in Equity [Abstract] | Abstract | duration | ifrs-full:StatementOfChangesInEquityAbstract | |
2 | Statement of changes in equity [table] | Table | duration | ifrs-full:StatementOfChangesInEquityTable | |
3 | Components of equity [axis] | Axis | duration | ifrs-full:ComponentsOfEquityAxis | |
4 | Equity [Member] | Member | duration | ifrs-full:EquityMember | |
5 | Share Capital [Member] | Member | duration | ifrs-full:IssuedCapitalMember | |
6 | Share Premium [Member] | Member | duration | ifrs-full:SharePremiumMember | |
7 | Accumulated Losses [Member] | Member | duration | ifrs-full:RetainedEarningsMember | |
8 | Statement of changes in equity [line items] | LineItems | duration | ifrs-full:StatementOfChangesInEquityLineItems | |
9 | Balance, beginning of period | Concept (Monetary) | instant | credit | ifrs-full:Equity |
10 | Net income / (loss) for the period | Concept (Monetary) | duration | credit | ifrs-full:ProfitLoss |
11 | Other comprehensive loss | Concept (Monetary) | duration | credit | ifrs-full:OtherComprehensiveIncome |
12 | Total comprehensive income / (loss), net of tax | Concept (Monetary) | duration | credit | ifrs-full:ComprehensiveIncome |
13 | Share-based payments | Concept (Monetary) | duration | credit | ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions |
14 | Issuance of preferred Series E shares | Concept (Monetary) | duration | credit | aciu:IssueOfEquityPreferenceSharesSeriesE |
15 | Preferred Series E extension shares | Concept (Monetary) | duration | credit | aciu:IssueOfEquityExtensionPreferenceSharesSeriesE |
16 | Proceeds from IPO net of underwriting fees | Concept (Monetary) | duration | debit | aciu:ProceedsFromIssuingSharesNetOfUnderwritingFees |
17 | Issuance of shares: | Abstract | duration | ifrs-full:NumberOfSharesIssuedAbstract | |
18 | Restricted Share Awards | Concept (Monetary) | duration | credit | aciu:IssueOfEquityRestrictedShareAwards |
19 | Exercise of options | Concept (Monetary) | duration | credit | ifrs-full:IncreaseDecreaseThroughExerciseOfOptions |
20 | Transaction costs | Concept (Monetary) | duration | debit | ifrs-full:ShareIssueRelatedCost |
21 | Balance, end of period | Concept (Monetary) | instant | credit | ifrs-full:Equity |
Model Structure | |
---|---|
Network |
050000 - Statement - Statements of Cash Flows
(http://acimume.com/role/StatementsOfCashFlows)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Statements of Cash Flows [Abstract] | Abstract | duration | ifrs-full:StatementOfCashFlowsAbstract | |
2 | Operating activities | Abstract | duration | ifrs-full:CashFlowsFromUsedInOperatingActivitiesAbstract | |
3 | Income / (loss) for the period | Concept (Monetary) | duration | credit | ifrs-full:ProfitLoss |
4 | Adjustments to reconcile net income for the period to net cash flows: | Abstract | duration | ifrs-full:AdjustmentsForReconcileProfitLossAbstract | |
5 | Depreciation of property, plant and equipment | Concept (Monetary) | duration | debit | ifrs-full:AdjustmentsForDepreciationExpense |
6 | Finance result, net | Concept (Monetary) | duration | credit | ifrs-full:AdjustmentsForFinanceIncomeCost |
7 | Share-based compensation expense | Concept (Monetary) | duration | debit | ifrs-full:AdjustmentsForSharebasedPayments |
8 | Changes in pensions | Concept (Monetary) | duration | debit | ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities |
9 | Accrued interest on long-term debt | Concept (Monetary) | duration | debit | aciu:AdjustmentsForAccruedInterestPayable |
10 | Changes in working capital: | Abstract | duration | aciu:ChangesInWorkingCapitalAbstract | |
11 | Prepaid expenses | Concept (Monetary) | duration | credit | aciu:AdjustmentsForDecreaseIncreaseInPrepaidExpense |
12 | Accrued income | Concept (Monetary) | duration | debit | aciu:AdjustmentsForDecreaseIncreaseInAccruedIncome |
13 | Other current receivables | Concept (Monetary) | duration | debit | ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables |
14 | Accrued expenses | Concept (Monetary) | duration | credit | aciu:AdjustmentsForIncreaseDecreaseInAccruedExpenses |
15 | Deferral of unearned revenue | Concept (Monetary) | duration | debit | ifrs-full:AdjustmentsForIncreaseDecreaseInDeferredIncome |
16 | Long-term financing obligation | Concept (Monetary) | duration | credit | aciu:AdjustmentsForIncreaseDecreaseLongTermFinancialLiabilities |
17 | Accounts payable | Concept (Monetary) | duration | debit | ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable |
18 | Cash provided by/(used in) operating activities | Concept (Monetary) | duration | ifrs-full:CashFlowsFromUsedInOperations | |
19 | Interest income | Concept (Monetary) | duration | debit | ifrs-full:FinanceIncomeReceivedClassifiedAsOperatingActivities |
20 | Finance costs | Concept (Monetary) | duration | credit | ifrs-full:FinanceCostsPaidClassifiedAsOperatingActivities |
21 | Net cash flows provided by/(used in) operating activities | Concept (Monetary) | duration | ifrs-full:CashFlowsFromUsedInOperatingActivities | |
22 | Investing activities | Abstract | duration | ifrs-full:CashFlowsFromUsedInInvestingActivitiesAbstract | |
23 | Purchases of property, plant and equipment | Concept (Monetary) | duration | credit | ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
24 | Rent deposit | Concept (Monetary) | duration | credit | aciu:CashAdvancesForRentDeposit |
25 | Net cash flows used in investing activities | Concept (Monetary) | duration | debit | ifrs-full:CashFlowsFromUsedInInvestingActivities |
26 | Financing activities | Abstract | duration | ifrs-full:CashFlowsFromUsedInFinancingActivitiesAbstract | |
27 | Proceeds from issuance of preferred Series E | Concept (Monetary) | duration | debit | ifrs-full:ProceedsFromIssueOfPreferenceShares |
28 | Proceeds from issuance of common shares | Concept (Monetary) | duration | debit | aciu:ProceedsFromIssuingSharesNetOfUnderwritingFees |
29 | Transaction costs of issue of shares | Concept (Monetary) | duration | credit | ifrs-full:PaymentsForShareIssueCosts |
30 | Proceeds from issuance of shares-option plans | Concept (Monetary) | duration | debit | ifrs-full:ProceedsFromExerciseOfOptions |
31 | Proceeds from long-term debt | Concept (Monetary) | duration | debit | ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities |
32 | Proceeds from employee loan repayments | Concept (Monetary) | duration | debit | aciu:ProceedsFromLoanRepayments |
33 | Net cash flows provided by financing activities | Concept (Monetary) | duration | debit | ifrs-full:CashFlowsFromUsedInFinancingActivities |
34 | Net increase / (decrease) in cash and cash equivalents | Concept (Monetary) | duration | debit | ifrs-full:IncreaseDecreaseInCashAndCashEquivalents |
35 | Cash and cash equivalents, beginning of period | Concept (Monetary) | instant | debit | ifrs-full:CashAndCashEquivalents |
36 | Exchange gains on cash and cash equivalents | Concept (Monetary) | duration | debit | ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents |
37 | Cash and cash equivalents, end of period | Concept (Monetary) | instant | debit | ifrs-full:CashAndCashEquivalents |
38 | Net increase / (decrease) in cash and cash equivalents | Concept (Monetary) | duration | debit | ifrs-full:IncreaseDecreaseInCashAndCashEquivalents |
Model Structure | |
---|---|
Network |
050100 - Statement - Statements of Cash Flows (Parenthetical)
(http://acimume.com/role/StatementsOfCashFlowsParenthetical)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Statements of Cash Flows [Abstract] | Abstract | duration | ifrs-full:StatementOfCashFlowsAbstract | |
2 | Financing activities | Abstract | duration | ifrs-full:CashFlowsFromUsedInFinancingActivitiesAbstract | |
3 | Underwriting fees | Concept (Monetary) | duration | credit | aciu:UnderwritingFeesInNoncashFinancingActivities |
Model Structure | |
---|---|
Network |
060100 - Disclosure - General information
(http://acimume.com/role/GeneralInformation)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | General information [Abstract] | Abstract | duration | aciu:GeneralInformationAbstract | |
2 | General information | Concept (TextBlock) | duration | aciu:DisclosureOfGeneralInformationAboutTheEntityExplanatoryTextBlock |
Model Structure | |
---|---|
Network |
060200 - Disclosure - Basis of preparation
(http://acimume.com/role/BasisOfPreparation)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Basis of preparation [Abstract] | Abstract | duration | aciu:BasisOfPreparationAbstract | |
2 | Basis of preparation | Concept (TextBlock) | duration | ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory |
Model Structure | |
---|---|
Network |
060300 - Disclosure - Summary of significant accounting policies
(http://acimume.com/role/SummaryOfSignificantAccountingPolicies)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Summary of significant accounting policies [Abstract] | Abstract | duration | ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract | |
2 | Summary of significant accounting policies | Concept (TextBlock) | duration | ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory |
Model Structure | |
---|---|
Network |
060400 - Disclosure - Property, plant and equipment
(http://acimume.com/role/PropertyPlantAndEquipment)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Property, plant and equipment [Abstract] | Abstract | duration | ifrs-full:DisclosureOfPropertyPlantAndEquipmentAbstract | |
2 | Property, plant and equipment | Concept (TextBlock) | duration | ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory |
Model Structure | |
---|---|
Network |
060500 - Disclosure - Financial Assets
(http://acimume.com/role/FinancialAssets)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Financial Assets [Abstract] | Abstract | duration | ifrs-full:DisclosureOfFinancialAssetsAbstract | |
2 | Financial Assets | Concept (TextBlock) | duration | ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory |
Model Structure | |
---|---|
Network |
060600 - Disclosure - Prepaid expenses and accrued income
(http://acimume.com/role/PrepaidExpensesAndAccruedIncome)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Prepaid expenses and accrued income [Abstract] | Abstract | duration | ifrs-full:PrepaymentsAndAccruedIncomeAbstract | |
2 | Prepaid expenses and accrued income | Concept (TextBlock) | duration | aciu:DisclosureOfPrepaidExpensesAndAccruedIncomeTextBlock |
Model Structure | |
---|---|
Network |
060700 - Disclosure - Other current receivables
(http://acimume.com/role/OtherCurrentReceivables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Other current receivables [Abstract] | Abstract | duration | aciu:OtherCurrentReceivablesAbstract | |
2 | Other current receivables | Concept (TextBlock) | duration | aciu:DisclosureOfOtherCurrentReceivablesTextBlock |
Model Structure | |
---|---|
Network |
060800 - Disclosure - Cash and cash equivalents
(http://acimume.com/role/CashAndCashEquivalents)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Cash and cash equivalents [Abstract] | Abstract | duration | ifrs-full:CashAndCashEquivalentsAbstract | |
2 | Cash and cash equivalents | Concept (TextBlock) | duration | ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory |
Model Structure | |
---|---|
Network |
060900 - Disclosure - Share capital
(http://acimume.com/role/ShareCapital)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Share capital [Abstract] | Abstract | duration | ifrs-full:ChangesInEquityAbstract | |
2 | Share capital | Concept (TextBlock) | duration | ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory |
Model Structure | |
---|---|
Network |
061000 - Disclosure - Trade payables and accrued liabilities
(http://acimume.com/role/TradePayablesAndAccruedLiabilities)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Trade payables and accrued liabilities [Abstract] | Abstract | duration | ifrs-full:TradeAndOtherCurrentPayablesAbstract | |
2 | Trade payables and accrued liabilities | Concept (TextBlock) | duration | ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory |
Model Structure | |
---|---|
Network |
061100 - Disclosure - Deferred income
(http://acimume.com/role/DeferredIncome)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Deferred income [Abstract] | Abstract | duration | ifrs-full:AccrualsAndDeferredIncomeAbstract | |
2 | Deferred income | Concept (TextBlock) | duration | ifrs-full:DisclosureOfDeferredIncomeExplanatory |
Model Structure | |
---|---|
Network |
061200 - Disclosure - Long term financing obligation
(http://acimume.com/role/LongTermFinancingObligation)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Long term financing obligation [Abstract] | Abstract | duration | aciu:LongTermFinancingObligationAbstract | |
2 | Disclosure of Long term financing obligation | Concept (TextBlock) | duration | aciu:DisclosureOfLongTermFinancingObligationTextBlock |
Model Structure | |
---|---|
Network |
061300 - Disclosure - Revenues
(http://acimume.com/role/Revenues)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Revenues [Abstract] | Abstract | duration | ifrs-full:RevenueAbstract | |
2 | Revenues | Concept (TextBlock) | duration | ifrs-full:DisclosureOfRevenueExplanatory |
Model Structure | |
---|---|
Network |
061400 - Disclosure - Expenses by category
(http://acimume.com/role/ExpensesByCategory)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Expenses by category [Abstract] | Abstract | duration | aciu:ExpensesByCategoryAbstract | |
2 | Expenses by category | Concept (TextBlock) | duration | ifrs-full:DisclosureOfExpensesExplanatory |
Model Structure | |
---|---|
Network |
061500 - Disclosure - Related-party transactions
(http://acimume.com/role/RelatedpartyTransactions)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Related-party transactions [Abstract] | Abstract | duration | ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesAbstract | |
2 | Related-party transactions | Concept (TextBlock) | duration | ifrs-full:DisclosureOfRelatedPartyExplanatory |
Model Structure | |
---|---|
Network |
061600 - Disclosure - Income taxes
(http://acimume.com/role/IncomeTaxes)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Income taxes [Abstract] | Abstract | duration | ifrs-full:MajorComponentsOfTaxExpenseIncomeAbstract | |
2 | Income taxes | Concept (TextBlock) | duration | ifrs-full:DisclosureOfIncomeTaxExplanatory |
Model Structure | |
---|---|
Network |
061700 - Disclosure - Retirement benefit plan
(http://acimume.com/role/RetirementBenefitPlan)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Retirement benefit plan [Abstract] | Abstract | duration | ifrs-full:DisclosureOfDefinedBenefitPlansAbstract | |
2 | Retirement benefit plan | Concept (TextBlock) | duration | ifrs-full:DisclosureOfEmployeeBenefitsExplanatory |
Model Structure | |
---|---|
Network |
061800 - Disclosure - Share-based compensation
(http://acimume.com/role/SharebasedCompensation)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Share-based compensation [Abstract] | Abstract | duration | ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract | |
2 | Share-based compensation | Concept (TextBlock) | duration | ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory |
Model Structure | |
---|---|
Network |
061900 - Disclosure - Commitments and contingencies
(http://acimume.com/role/CommitmentsAndContingencies)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Commitments and contingencies [Abstract] | Abstract | duration | aciu:CommitmentsAndContingenciesAbstract | |
2 | Commitments and contingencies | Concept (TextBlock) | duration | ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory |
Model Structure | |
---|---|
Network |
062000 - Disclosure - Earnings per share
(http://acimume.com/role/EarningsPerShare)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Earnings per share [Abstract] | Abstract | duration | ifrs-full:EarningsPerShareAbstract | |
2 | Earnings per share | Concept (TextBlock) | duration | ifrs-full:DisclosureOfEarningsPerShareExplanatory |
Model Structure | |
---|---|
Network |
062100 - Disclosure - Financial instruments and risk management
(http://acimume.com/role/FinancialInstrumentsAndRiskManagement)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Financial instruments and risk management [Abstract] | Abstract | duration | ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract | |
2 | Financial instruments and risk management | Concept (TextBlock) | duration | ifrs-full:DisclosureOfFinancialRiskManagementExplanatory |
Model Structure | |
---|---|
Network |
062200 - Disclosure - Capital risk management
(http://acimume.com/role/CapitalRiskManagement)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Capital risk management [Abstract] | Abstract | duration | ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract | |
2 | Capital risk management | Concept (TextBlock) | duration | ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory |
Model Structure | |
---|---|
Network |
062300 - Disclosure - Post balance sheet events
(http://acimume.com/role/PostBalanceSheetEvents)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Post balance sheet events [Abstract] | Abstract | duration | aciu:PostBalanceSheetEventsAbstract | |
2 | Post balance sheet events | Concept (TextBlock) | duration | ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory |
Model Structure | |
---|---|
Network |
070300 - Disclosure - Summary of significant accounting policies (Policies)
(http://acimume.com/role/SummaryOfSignificantAccountingPoliciesPolicies)
|
Table | (implied) |
Model Structure | |
---|---|
Network |
080300 - Disclosure - Summary of significant accounting policies (Tables)
(http://acimume.com/role/SummaryOfSignificantAccountingPoliciesTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Summary of significant accounting policies [Abstract] | Abstract | duration | ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract | |
2 | Estimated useful life | Concept (TextBlock) | duration | aciu:ScheduleOfInformationAboutPropertyPlantAndEquipmentUsefulLifeTableTextBlock |
Model Structure | |
---|---|
Network |
080400 - Disclosure - Property, plant and equipment (Tables)
(http://acimume.com/role/PropertyPlantAndEquipmentTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Property, plant and equipment [Abstract] | Abstract | duration | ifrs-full:DisclosureOfPropertyPlantAndEquipmentAbstract | |
2 | Property, plant and equipment | Concept (TextBlock) | duration | ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory |
Model Structure | |
---|---|
Network |
080600 - Disclosure - Prepaid expenses and accrued income (Tables)
(http://acimume.com/role/PrepaidExpensesAndAccruedIncomeTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Prepaid expenses and accrued income [Abstract] | Abstract | duration | ifrs-full:PrepaymentsAndAccruedIncomeAbstract | |
2 | Prepaid expenses and accrued income | Concept (TextBlock) | duration | aciu:DisclosureOfDetailedInformationAboutPrepaidExpensesAndAccruedIncomeTableTextBlock |
Model Structure | |
---|---|
Network |
080700 - Disclosure - Other current receivables (Tables)
(http://acimume.com/role/OtherCurrentReceivablesTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Other current receivables [Abstract] | Abstract | duration | aciu:OtherCurrentReceivablesAbstract | |
2 | Other current receivables | Concept (TextBlock) | duration | aciu:DisclosureOfDetailedInformationAboutOtherCurrentReceivablesTableTextBlock |
Model Structure | |
---|---|
Network |
080800 - Disclosure - Cash and cash equivalents (Tables)
(http://acimume.com/role/CashAndCashEquivalentsTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Cash and cash equivalents [Abstract] | Abstract | duration | ifrs-full:CashAndCashEquivalentsAbstract | |
2 | Cash and cash equivalents | Concept (TextBlock) | duration | aciu:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsTableTextBlock |
Model Structure | |
---|---|
Network |
080900 - Disclosure - Share capital (Tables)
(http://acimume.com/role/ShareCapitalTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Share capital [Abstract] | Abstract | duration | ifrs-full:ChangesInEquityAbstract | |
2 | Summary of capital structure | Concept (TextBlock) | duration | ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory |
Model Structure | |
---|---|
Network |
081000 - Disclosure - Trade payables and accrued liabilities (Tables)
(http://acimume.com/role/TradePayablesAndAccruedLiabilitiesTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Trade payables and accrued liabilities [Abstract] | Abstract | duration | ifrs-full:TradeAndOtherCurrentPayablesAbstract | |
2 | Trade payables and accrued liabilities | Concept (TextBlock) | duration | aciu:DisclosureOfDetailedInformationAboutTradePayablesAndAccruedLiabilitiesTableTextBlock |
Model Structure | |
---|---|
Network |
081300 - Disclosure - Revenues (Tables)
(http://acimume.com/role/RevenuesTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Revenues [Abstract] | Abstract | duration | ifrs-full:RevenueAbstract | |
2 | Revenues | Concept (TextBlock) | duration | aciu:DisclosureOfDetailedInformationAboutRevenueTableTextBlock |
Model Structure | |
---|---|
Network |
081400 - Disclosure - Expenses by category (Tables)
(http://acimume.com/role/ExpensesByCategoryTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Expenses by category [Abstract] | Abstract | duration | aciu:ExpensesByCategoryAbstract | |
2 | Research and Development | Concept (TextBlock) | duration | ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory | |
3 | General and Administrative | Concept (TextBlock) | duration | ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory | |
4 | Financial Result, net | Concept (TextBlock) | duration | ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory |
Model Structure | |
---|---|
Network |
081500 - Disclosure - Related-party transactions (Tables)
(http://acimume.com/role/RelatedpartyTransactionsTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Related-party transactions [Abstract] | Abstract | duration | ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesAbstract | |
2 | Key management compensation | Concept (TextBlock) | duration | ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory |
Model Structure | |
---|---|
Network |
081600 - Disclosure - Income taxes (Tables)
(http://acimume.com/role/IncomeTaxesTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Income taxes [Abstract] | Abstract | duration | ifrs-full:MajorComponentsOfTaxExpenseIncomeAbstract | |
2 | Income tax expense reconciled to Income / (loss) | Concept (TextBlock) | duration | aciu:DisclosureOfDetailedInformationAboutIncomeTaxReconciliationTableTextBlock | |
3 | Unrecognized deductible temporary differences, unused tax losses and unused tax credits | Concept (TextBlock) | duration | ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory | |
4 | Tax losses expiry dates | Concept (TextBlock) | duration | aciu:DisclosureOfDetailedInformationAboutIncomeTaxLossesExpiryTableTextBlock |
Model Structure | |
---|---|
Network |
081700 - Disclosure - Retirement benefit plan (Tables)
(http://acimume.com/role/RetirementBenefitPlanTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Retirement benefit plan [Abstract] | Abstract | duration | ifrs-full:DisclosureOfDefinedBenefitPlansAbstract | |
2 | Defined benefit pension plan amounts recognized in the balance sheet and statement of income | Concept (TextBlock) | duration | ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory | |
3 | Changes in defined benefit obligation, fair value of plan assets and unrecognized (gains) / losses | Concept (TextBlock) | duration | ifrs-full:DisclosureOfFairValueOfPlanAssetsExplanatory | |
4 | Actuarial assumptions and sensitivity analysis | Concept (TextBlock) | duration | ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory |
Model Structure | |
---|---|
Network |
081800 - Disclosure - Share-based compensation (Tables)
(http://acimume.com/role/SharebasedCompensationTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Share-based compensation [Abstract] | Abstract | duration | ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract | |
2 | Share-based compensation plans outstanding | Concept (TextBlock) | duration | ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory | |
3 | Number and weighted average exercise prices of options for Plans A, B, and C1 | Concept (TextBlock) | duration | ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory | |
4 | Summary of non-vested share awards (restricted share and restricted share units) | Concept (TextBlock) | duration | ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory |
Model Structure | |
---|---|
Network |
081900 - Disclosure - Commitments and contingencies (Tables)
(http://acimume.com/role/CommitmentsAndContingenciesTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Commitments and contingencies [Abstract] | Abstract | duration | aciu:CommitmentsAndContingenciesAbstract | |
2 | Maturity of commitments and contingencies | Concept (TextBlock) | duration | ifrs-full:DisclosureOfContingentLiabilitiesExplanatory |
Model Structure | |
---|---|
Network |
082000 - Disclosure - Earnings per share (Tables)
(http://acimume.com/role/EarningsPerShareTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Earnings per share [Abstract] | Abstract | duration | ifrs-full:EarningsPerShareAbstract | |
2 | Earnings per share | Concept (TextBlock) | duration | ifrs-full:EarningsPerShareExplanatory |
Model Structure | |
---|---|
Network |
082100 - Disclosure - Financial instruments and risk management (Tables)
(http://acimume.com/role/FinancialInstrumentsAndRiskManagementTables)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Financial instruments and risk management [Abstract] | Abstract | duration | ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract | |
2 | Carrying amounts of financial assets and financial liabilities | Concept (TextBlock) | duration | aciu:DisclosureOfDetailedInformationAboutCarryingAmountsOfFinancialAssetsAndFinancialLiabilitiesTableTextBlock |
Model Structure | |
---|---|
Network |
090100 - Disclosure - General information (Details)
(http://acimume.com/role/GeneralInformationDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | General information [Abstract] | Abstract | duration | aciu:GeneralInformationAbstract | |
2 | Number of proprietary technology platforms | Concept (Integer) | instant | aciu:NumberOfTechnologyPlatforms |
Model Structure | |
---|---|
Network |
090200 - Disclosure - Basis of preparation (Details)
(http://acimume.com/role/BasisOfPreparationDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Basis of preparation [Abstract] | Abstract | duration | aciu:BasisOfPreparationAbstract | |
2 | Disclosure of going concern [Table] | Table | duration | aciu:DisclosureOfGoingConcernTable | |
3 | Classes of share capital [axis] | Axis | duration | ifrs-full:ClassesOfShareCapitalAxis | |
4 | Share Capital [member] | Member | duration | ifrs-full:ClassesOfShareCapitalMember | |
5 | Initial Public Offering [Member] | Member | duration | aciu:InitialPublicOfferingMember | |
6 | Series E [Member] | Member | duration | aciu:PreferenceSharesSeriesEMember | |
7 | Legal Entity [Axis] | Axis | duration | dei:LegalEntityAxis | |
8 | Entity [Domain] | Member | duration | dei:EntityDomain | |
9 | Genentech [Member] | Member | duration | aciu:GenentechMember | |
10 | Janssen [Member] | Member | duration | aciu:JanssenPharmaceuticalsMember | |
11 | Disclosure of classes of going concern [Line Items] | LineItems | duration | aciu:DisclosureOfClassesOfGoingConcernLineItems | |
12 | Going concern [Abstract] | Abstract | duration | aciu:GoingConcernAbstract | |
13 | Company's cash position | Concept (Monetary) | instant | debit | ifrs-full:CashAndCashEquivalents |
14 | Gross proceeds received | Concept (Monetary) | duration | debit | ifrs-full:ProceedsFromIssueOfOrdinaryShares |
15 | Private placement extension financing | Concept (Monetary) | duration | debit | ifrs-full:ProceedsFromIssueOfPreferenceShares |
16 | Receipt of clinical milestone payment | Concept (Monetary) | duration | debit | aciu:CollaborativeArrangementsMilestonePaymentReceived |
Model Structure | |
---|---|
Network |
090300 - Disclosure - Summary of significant accounting policies, Property, plant and equipment (Details)
(http://acimume.com/role/SummaryOfSignificantAccountingPoliciesPropertyPlantAndEquipmentDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Summary of significant accounting policies [Abstract] | Abstract | duration | ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract | |
2 | Disclosure of detailed information about property, plant and equipment [table] | Table | duration | ifrs-full:DisclosureOfPropertyPlantAndEquipmentTable | |
3 | Classes of property, plant and equipment [axis] | Axis | duration | ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis | |
4 | Property, plant and equipment [member] | Member | duration | ifrs-full:PropertyPlantAndEquipmentMember | |
5 | IT Equipment [Member] | Member | duration | ifrs-full:ComputerEquipmentMember | |
6 | Laboratory Equipment [Member] | Member | duration | aciu:LaboratoryEquipmentMember | |
7 | Leasehold Improvements / Furniture [Member] | Member | duration | aciu:LeaseholdImprovementsAndFixturesAndFittingsMember | |
8 | Disclosure of detailed information about property, plant and equipment [line items] | LineItems | duration | ifrs-full:DisclosureOfPropertyPlantAndEquipmentLineItems | |
9 | Residual value over its estimated useful life [Abstract] | Abstract | duration | aciu:ResidualValueOverItsEstimatedUsefulLifeAbstract | |
10 | Useful lives or depreciation rates, property, plant and equipment | Concept (String) | duration | ifrs-full:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment |
Model Structure | |
---|---|
Network |
090302 - Disclosure - Summary of significant accounting policies, Share capital and Initial Public Offering, Preferred Shares (Details)
(http://acimume.com/role/SummaryOfSignificantAccountingPoliciesShareCapitalAndInitialPublicOfferingPreferredSharesDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Summary of significant accounting policies [Abstract] | Abstract | duration | ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract | |
2 | Disclosure of classes of share capital [table] | Table | duration | ifrs-full:DisclosureOfClassesOfShareCapitalTable | |
3 | Classes of share capital [axis] | Axis | duration | ifrs-full:ClassesOfShareCapitalAxis | |
4 | Share Capital [member] | Member | duration | ifrs-full:ClassesOfShareCapitalMember | |
5 | Preferred Shares [Member] | Member | duration | ifrs-full:PreferenceSharesMember | |
6 | Common Shares [Member] | Member | duration | ifrs-full:OrdinarySharesMember | |
7 | Preferred Shares Series E [Member] | Member | duration | aciu:PreferenceSharesSeriesEMember | |
8 | Disclosure of classes of share capital [line items] | LineItems | duration | ifrs-full:DisclosureOfClassesOfShareCapitalLineItems | |
9 | Preferred Shares [Abstract] | Abstract | duration | aciu:PreferredSharesAbstract | |
10 | Number of preferred shares classes outstanding | Concept (Integer) | duration | aciu:NumberOfClassesOfPreferredStock | |
11 | Conversion ratio of preferred shares to common shares | Concept (Pure) | duration | aciu:ConvertibleSharesConversionRatio | |
12 | Number of separate capital increases | Concept (Integer) | duration | aciu:NumberOfCapitalIncreases | |
13 | Percentage of shares outstanding owned by Preferred shareholders | Concept (Percent) | duration | aciu:PercentageOfSharesOutstandingHeldByPreferenceStockOwners | |
14 | Term of equity financing | Concept (Duration) | duration | aciu:TermOfEquityFinancingPreferredStock | |
15 | Number of votes entitled for each preferred share | Concept (Integer) | duration | aciu:VotingRightsNumberOfVotesPerShareHeld | |
16 | Dividends paid to preferred shareholders | Concept (Monetary) | duration | debit | ifrs-full:DividendsPaid |
17 | Stock split ratio | Concept (Pure) | duration | aciu:StockSplitConversionRatio | |
18 | Nominal value per share (in CHF per share) | Concept (Per-Share) | instant | ifrs-full:ParValuePerShare | |
19 | Private placement shares issued (in shares) | Concept (Shares) | duration | aciu:IncreaseDecreaseInNumberOfPreferredSharesIssued | |
20 | Private placement share price (in dollars per share) | Concept (Per-Share) | instant | aciu:SharePricePrivatePlacementSaleOfStock | |
21 | Aggregate subscription amount | Concept (Monetary) | instant | credit | aciu:ShareSubscriptionAmount |
Model Structure | |
---|---|
Network |
090304 - Disclosure - Summary of significant accounting policies, Share capital and Initial Public Offering (Details)
(http://acimume.com/role/SummaryOfSignificantAccountingPoliciesShareCapitalAndInitialPublicOfferingDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Summary of significant accounting policies [Abstract] | Abstract | duration | ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract | |
2 | Disclosure of classes of share capital [table] | Table | duration | ifrs-full:DisclosureOfClassesOfShareCapitalTable | |
3 | Classes of share capital [axis] | Axis | duration | ifrs-full:ClassesOfShareCapitalAxis | |
4 | Share Capital [member] | Member | duration | ifrs-full:ClassesOfShareCapitalMember | |
5 | Initial Public Offering [Member] | Member | duration | aciu:InitialPublicOfferingMember | |
6 | Over-Allotment Option [Member] | Member | duration | aciu:OptionForOverAllotmentMember | |
7 | Common Shares [Member] | Member | duration | ifrs-full:OrdinarySharesMember | |
8 | Disclosure of classes of share capital [line items] | LineItems | duration | ifrs-full:DisclosureOfClassesOfShareCapitalLineItems | |
9 | Initial Public Offering (IPO) [Abstract] | Abstract | duration | aciu:InitialPublicOfferingAbstract | |
10 | Shares issued (in shares) | Concept (Shares) | duration | ifrs-full:IncreaseDecreaseInNumberOfOrdinarySharesIssued | |
11 | IPO share price (in dollars per share) | Concept (Per-Share) | instant | aciu:SharePriceInitialPublicOffering | |
12 | Gross proceeds received | Concept (Monetary) | duration | debit | ifrs-full:ProceedsFromIssueOfOrdinaryShares |
13 | Proceeds from IPO net of underwriting fees | Concept (Monetary) | duration | debit | aciu:ProceedsFromIssuingSharesNetOfUnderwritingFees |
14 | Increase in share premium | Concept (Monetary) | duration | credit | aciu:IncreaseDecreaseToSharePremiumThroughIssuanceOfEquity |
Model Structure | |
---|---|
Network |
090306 - Disclosure - Summary of significant accounting policies, Income taxes and Segment reporting (Details)
(http://acimume.com/role/SummaryOfSignificantAccountingPoliciesIncomeTaxesAndSegmentReportingDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Summary of significant accounting policies [Abstract] | Abstract | duration | ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract | |
2 | Income taxes [Abstract] | Abstract | duration | ifrs-full:MajorComponentsOfTaxExpenseIncomeAbstract | |
3 | Tax loss carryforward period | Concept (Duration) | duration | aciu:IncomeTaxLossCarryforwardPeriod | |
4 | Segment reporting [Abstract] | Abstract | duration | ifrs-full:DisclosureOfOperatingSegmentsAbstract | |
5 | Number of operating segments | Concept (Integer) | duration | aciu:OperatingSegmentsNumber | |
6 | Number of reportable segments | Concept (Integer) | duration | aciu:ReportableSegmentsNumber |
Model Structure | |
---|---|
Network |
090400 - Disclosure - Property, plant and equipment (Details)
(http://acimume.com/role/PropertyPlantAndEquipmentDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Property, plant and equipment [Abstract] | Abstract | duration | ifrs-full:DisclosureOfPropertyPlantAndEquipmentAbstract | |
2 | Disclosure of detailed information about property, plant and equipment [table] | Table | duration | ifrs-full:DisclosureOfPropertyPlantAndEquipmentTable | |
3 | Classes of property, plant and equipment [axis] | Axis | duration | ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis | |
4 | Property, plant and equipment [member] | Member | duration | ifrs-full:PropertyPlantAndEquipmentMember | |
5 | Furniture [Member] | Member | duration | ifrs-full:FixturesAndFittingsMember | |
6 | Computers / IT [Member] | Member | duration | ifrs-full:ComputerEquipmentMember | |
7 | Lab Equipment [Member] | Member | duration | aciu:LaboratoryEquipmentMember | |
8 | Leasehold Improvements [Member] | Member | duration | ifrs-full:LeaseholdImprovementsMember | |
9 | Carrying amount, accumulated depreciation, amortization and impairment and gross carrying amount [axis] | Axis | duration | ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis | |
10 | Carrying amount [member] | Member | duration | ifrs-full:CarryingAmountMember | |
11 | Acquisition Cost [Member] | Member | duration | ifrs-full:GrossCarryingAmountMember | |
12 | Accumulated Depreciation [Member] | Member | duration | ifrs-full:AccumulatedDepreciationAndAmortisationMember | |
13 | Disclosure of detailed information about property, plant and equipment [line items] | LineItems | duration | ifrs-full:DisclosureOfPropertyPlantAndEquipmentLineItems | |
14 | Property, plant and equipment [Abstract] | Abstract | duration | ifrs-full:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract | |
15 | Property, plant and equipment, beginning of period | Concept (Monetary) | instant | debit | ifrs-full:PropertyPlantAndEquipment |
16 | Acquisitions | Concept (Monetary) | duration | debit | ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment |
17 | Depreciation expense | Concept (Monetary) | duration | ifrs-full:DepreciationPropertyPlantAndEquipment | |
18 | Property, plant and equipment, end of period | Concept (Monetary) | instant | debit | ifrs-full:PropertyPlantAndEquipment |
Model Structure | |
---|---|
Network |
090500 - Disclosure - Financial Assets (Details)
(http://acimume.com/role/FinancialAssetsDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Financial Assets [Abstract] | Abstract | duration | ifrs-full:DisclosureOfFinancialAssetsAbstract | |
2 | Number of deposits in escrow accounts | Concept (Integer) | duration | aciu:NumberOfEscrowDepositAccounts | |
3 | Deposits in escrow accounts | Concept (Monetary) | instant | debit | ifrs-full:NoncurrentRestrictedCashAndCashEquivalents |
Model Structure | |
---|---|
Network |
090600 - Disclosure - Prepaid expenses and accrued income (Details)
(http://acimume.com/role/PrepaidExpensesAndAccruedIncomeDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Prepaid expenses and accrued income [Abstract] | Abstract | duration | ifrs-full:PrepaymentsAndAccruedIncomeAbstract | |
2 | Prepaid Expenses and Accrued Income [Table] | Table | duration | aciu:PrepaidExpensesAndAccruedIncomeTable | |
3 | Types of contracts [axis] | Axis | duration | ifrs-full:TypesOfContractsAxis | |
4 | Types of contracts [member] | Member | duration | ifrs-full:TypesOfContractsMember | |
5 | Biogen [Member] | Member | duration | aciu:CollaborationAgreementOf2016BiogenMember | |
6 | Janssen [Member] | Member | duration | aciu:CollaborationAgreementOf2014JanssenPharmaceuticalsMember | |
7 | Prepaid Expenses and Accrued Income [Line Items] | LineItems | duration | aciu:PrepaidExpensesAndAccruedIncomeLineItems | |
8 | Prepaid expenses | Concept (Monetary) | instant | debit | ifrs-full:CurrentPrepayments |
9 | Accrued income | Concept (Monetary) | instant | debit | ifrs-full:CurrentAccruedIncome |
10 | Total | Concept (Monetary) | instant | debit | ifrs-full:CurrentPrepaymentsAndCurrentAccruedIncome |
Model Structure | |
---|---|
Network |
090700 - Disclosure - Other current receivables (Details)
(http://acimume.com/role/OtherCurrentReceivablesDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Other current receivables [Abstract] | Abstract | duration | aciu:OtherCurrentReceivablesAbstract | |
2 | Disclosure of other current receivables [Table] | Table | duration | aciu:DisclosureOfOtherCurrentReceivablesTable | |
3 | Range [axis] | Axis | duration | ifrs-full:RangeAxis | |
4 | Ranges [member] | Member | duration | ifrs-full:RangesMember | |
5 | Top of Range [Member] | Member | duration | ifrs-full:TopOfRangeMember | |
6 | Disclosure of other current receivables [Line Items] | LineItems | duration | aciu:DisclosureOfOtherCurrentReceivablesLineItems | |
7 | Other current receivables [abstract] | Abstract | duration | ifrs-full:TradeAndOtherReceivablesAbstract | |
8 | Other receivables | Concept (Monetary) | instant | debit | ifrs-full:OtherCurrentReceivables |
9 | Swiss VAT | Concept (Monetary) | instant | debit | ifrs-full:CurrentValueAddedTaxReceivables |
10 | Withholding tax | Concept (Monetary) | instant | debit | ifrs-full:CurrentReceivablesFromTaxesOtherThanIncomeTax |
11 | Total | Concept (Monetary) | instant | debit | aciu:CurrentReceivablesClassifiedAsOtherAndValueAddedAndWithholdingTaxes |
12 | Maturity period of assets | Concept (Duration) | duration | aciu:PeriodOfMaturityReceivablesFairValueCarryingAmount |
Model Structure | |
---|---|
Network |
090800 - Disclosure - Cash and cash equivalents (Details)
(http://acimume.com/role/CashAndCashEquivalentsDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Cash and cash equivalents [Abstract] | Abstract | duration | ifrs-full:CashAndCashEquivalentsAbstract | |
2 | Cash and cash equivalents [Table] | Table | duration | aciu:CashAndCashEquivalentsTable | |
3 | Currency [Axis] | Axis | duration | us-gaap:CurrencyAxis | |
4 | All Currencies [Domain] | Member | duration | currency:AllCurrenciesDomain | |
5 | CHF [Member] | Member | duration | currency:CHF | |
6 | EUR [Member] | Member | duration | currency:EUR | |
7 | USD [Member] | Member | duration | currency:USD | |
8 | Cash and cash equivalent [Line Items] | LineItems | duration | aciu:CashAndCashEquivalentLineItems | |
9 | Cash and cash equivalents [Abstract] | Abstract | duration | ifrs-full:CashAbstract | |
10 | Cash | Concept (Monetary) | instant | debit | ifrs-full:CashAndCashEquivalents |
11 | Translation rate into CHF | Concept (Decimal) | instant | ifrs-full:ClosingForeignExchangeRate |
Model Structure | |
---|---|
Network |
090900 - Disclosure - Share capital (Details)
(http://acimume.com/role/ShareCapitalDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Share capital [Abstract] | Abstract | duration | ifrs-full:ChangesInEquityAbstract | |
2 | Disclosure of classes of share capital [table] | Table | duration | ifrs-full:DisclosureOfClassesOfShareCapitalTable | |
3 | Classes of share capital [axis] | Axis | duration | ifrs-full:ClassesOfShareCapitalAxis | |
4 | Share Capital [member] | Member | duration | ifrs-full:ClassesOfShareCapitalMember | |
5 | Common Shares [Member] | Member | duration | ifrs-full:OrdinarySharesMember | |
6 | Preferred Shares Series E [Member] | Member | duration | aciu:PreferenceSharesSeriesEMember | |
7 | Common and Preferred Shares [Member] | Member | duration | aciu:OrdinaryAndPreferenceSharesMember | |
8 | Preferred Shares [Member] | Member | duration | ifrs-full:PreferenceSharesMember | |
9 | Types of share-based payment arrangements [axis] | Axis | duration | ifrs-full:TypesOfSharebasedPaymentArrangementsAxis | |
10 | Share-based payment arrangements [member] | Member | duration | ifrs-full:SharebasedPaymentArrangementsMember | |
11 | Restricted shares [Member] | Member | duration | aciu:RestrictedSharesMember | |
12 | Restricted Stock Units [Member] | Member | duration | aciu:RestrictedStockUnitsMember | |
13 | Disclosure of classes of share capital [line items] | LineItems | duration | ifrs-full:DisclosureOfClassesOfShareCapitalLineItems | |
14 | Shares outstanding (in shares) | Concept (Shares) | instant | ifrs-full:NumberOfSharesOutstanding | |
15 | Share capital | Concept (Monetary) | instant | credit | ifrs-full:IssuedCapital |
16 | Nominal value per share (in CHF per share) | Concept (Per-Share) | instant | ifrs-full:ParValuePerShare | |
17 | Shares issued (in shares) | Concept (Shares) | duration | ifrs-full:IncreaseDecreaseInNumberOfOrdinarySharesIssued | |
18 | Shares vested (in shares) | Concept (Decimal) | duration | ifrs-full:NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement | |
19 | Options exercised | Concept (Decimal) | duration | ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement | |
20 | Private placement shares issued (in shares) | Concept (Shares) | duration | aciu:IncreaseDecreaseInNumberOfPreferredSharesIssued | |
21 | Private placement share price (in dollars/CHF per share) | Concept (Per-Share) | instant | aciu:SharePricePrivatePlacementSaleOfStock | |
22 | Subscription amount | Concept (Monetary) | instant | credit | aciu:ShareSubscriptionAmount |
23 | Additional shares issued upon conversion (in shares) | Concept (Shares) | duration | aciu:SharesIssuedConversionOfStock | |
24 | Conversion ratio of preferred shares to common shares | Concept (Pure) | duration | aciu:ConvertibleSharesConversionRatio |
Model Structure | |
---|---|
Network |
091000 - Disclosure - Trade payables and accrued liabilities (Details)
(http://acimume.com/role/TradePayablesAndAccruedLiabilitiesDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Trade payables and accrued liabilities [Abstract] | Abstract | duration | ifrs-full:TradeAndOtherCurrentPayablesAbstract | |
2 | Trade payables and other payables | Concept (Monetary) | instant | credit | ifrs-full:TradeAndOtherCurrentPayables |
3 | Accrued research and development costs | Concept (Monetary) | instant | credit | aciu:CurrentAccruedResearchAndDevelopmentCosts |
4 | Accrued payroll expenses | Concept (Monetary) | instant | credit | ifrs-full:CurrentProvisionsForEmployeeBenefits |
5 | Other accrued expenses | Concept (Monetary) | instant | credit | ifrs-full:OtherCurrentLiabilities |
6 | Deferred income | Concept (Monetary) | instant | credit | ifrs-full:DeferredIncomeClassifiedAsCurrent |
7 | Total current liabilities | Concept (Monetary) | instant | credit | ifrs-full:CurrentLiabilities |
8 | Accrual of performance-related remuneration | Concept (Monetary) | instant | credit | ifrs-full:Accruals |
Model Structure | |
---|---|
Network |
091100 - Disclosure - Deferred income (Details)
(http://acimume.com/role/DeferredIncomeDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Deferred income [Abstract] | Abstract | duration | ifrs-full:AccrualsAndDeferredIncomeAbstract | |
2 | Deferred income [Table] | Table | duration | aciu:DeferredIncomeTable | |
3 | Types of contracts [axis] | Axis | duration | ifrs-full:TypesOfContractsAxis | |
4 | Types of contracts [member] | Member | duration | ifrs-full:TypesOfContractsMember | |
5 | Biogen [Member] | Member | duration | aciu:CollaborationAgreementOf2016BiogenMember | |
6 | Deferred income [Line Items] | LineItems | duration | aciu:DeferredIncomeLineItems | |
7 | Deferred income | Concept (Monetary) | instant | credit | ifrs-full:DeferredIncomeClassifiedAsCurrent |
8 | Upfront fees | Concept (Monetary) | duration | credit | aciu:RevenueUpfrontFeesReceived |
Model Structure | |
---|---|
Network |
091200 - Disclosure - Long term financing obligation (Details)
(http://acimume.com/role/LongTermFinancingObligationDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Long term financing obligation [Abstract] | Abstract | duration | aciu:LongTermFinancingObligationAbstract | |
2 | Long term financing obligation [Table] | Table | duration | aciu:LongTermFinancingObligationTable | |
3 | Types of contracts [axis] | Axis | duration | ifrs-full:TypesOfContractsAxis | |
4 | Types of contracts [member] | Member | duration | ifrs-full:TypesOfContractsMember | |
5 | Grants, LuMind Research Down Syndrome Foundation [Member] | Member | duration | aciu:GrantsLuMindResearchDownSyndromeFoundationMember | |
6 | Long term financing obligation [Line Items] | LineItems | duration | aciu:LongTermFinancingObligationLineItems | |
7 | Funding commitment | Concept (Monetary) | instant | credit | aciu:FundingCommitment |
8 | Reimbursement percentage of funding commitment. | Concept (Percent) | duration | aciu:ReimbursementPercentageOfFundingCommitment | |
9 | Accrued interest - long-term | Concept (Monetary) | instant | credit | ifrs-full:NoncurrentInterestPayable |
10 | Long-term financing obligation | Concept (Monetary) | instant | credit | ifrs-full:NoncurrentFinancialLiabilities |
Model Structure | |
---|---|
Network |
091300 - Disclosure - Revenues (Details)
(http://acimume.com/role/RevenuesDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Revenues [Abstract] | Abstract | duration | ifrs-full:RevenueAbstract | |
2 | Contract revenue | Concept (Monetary) | duration | credit | ifrs-full:RevenueFromContractsWithCustomers |
3 | Total revenue | Concept (Monetary) | duration | credit | ifrs-full:Revenue |
4 | Disclosure of disaggregation of revenue from contracts with customers [table] | Table | duration | ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable | |
5 | Products and services [axis] | Axis | duration | ifrs-full:ProductsAndServicesAxis | |
6 | Products and services [member] | Member | duration | ifrs-full:ProductsAndServicesMember | |
7 | Anti-Abeta Antibody in AD [Member] | Member | duration | aciu:AntiAbetaAntibodyInADMember | |
8 | Anti-tau Antibody in AD [Member] | Member | duration | aciu:AntiTauAntibodyInADMember | |
9 | Tau Vaccine in AD [Member] | Member | duration | aciu:TauVaccineInADMember | |
10 | Tau-PET Imaging Agent in AD [Member] | Member | duration | aciu:TauPETImagingAgentInADMember | |
11 | Alpha-synuclein and TDP-43 PET Tracer in AD [Member] | Member | duration | aciu:AlphaSynucleinAndTDP43PETTracerInADMember | |
12 | Recombinant Protein Therapeutic Candidate [Member] | Member | duration | aciu:RecombinantProteinTherapeuticCandidateMember | |
13 | Types of contracts [axis] | Axis | duration | ifrs-full:TypesOfContractsAxis | |
14 | Types of contracts [member] | Member | duration | ifrs-full:TypesOfContractsMember | |
15 | Collaboration and License Revenue [Member] | Member | duration | aciu:CollaborationAndLicenseRevenueAgreementsMember | |
16 | Collaboration Agreement of 2006, Genentech [Member] | Member | duration | aciu:CollaborationAgreementOf2006GenentechMember | |
17 | Collaboration Agreement of 2012, Genentech [Member] | Member | duration | aciu:CollaborationAgreementOf2012GenentechMember | |
18 | Collaboration Agreement of 2014, Janssen Pharmaceuticals [Member] | Member | duration | aciu:CollaborationAgreementOf2014JanssenPharmaceuticalsMember | |
19 | License and Collaboration Agreement of 2014, Piramal Imaging [Member] | Member | duration | aciu:LicenseAndCollaborationAgreementOf2014PiramalImagingMember | |
20 | Collaboration Agreement of 2016, Biogen [Member] | Member | duration | aciu:CollaborationAgreementOf2016BiogenMember | |
21 | Collaboration With Essex Bio-Technology Limited [Member] | Member | duration | aciu:CollaborationWithEssexBioTechnologyLimitedMember | |
22 | Grant revenue [Member] | Member | duration | aciu:GrantRevenueMember | |
23 | Grant from Michael J. Fox Foundation [Member] | Member | duration | aciu:GrantsMichaelJFoxFoundationMember | |
24 | Range [axis] | Axis | duration | ifrs-full:RangeAxis | |
25 | Ranges [member] | Member | duration | ifrs-full:RangesMember | |
26 | Bottom of Range [Member] | Member | duration | ifrs-full:BottomOfRangeMember | |
27 | Top of Range [Member] | Member | duration | ifrs-full:TopOfRangeMember | |
28 | Disclosure of disaggregation of revenue from contracts with customers [line items] | LineItems | duration | ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems | |
29 | Revenues [Abstract] | Abstract | duration | ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract | |
30 | Collaboration contract receivable | Concept (Monetary) | instant | debit | aciu:CollaborativeAgreementReceivableExpected |
31 | Cumulative payments received | Concept (Monetary) | instant | credit | aciu:CollaborativeAgreementCumulativePaymentsReceived |
32 | Milestone payment recognized | Concept (Monetary) | duration | credit | aciu:CollaborativeAgreementMilestonePaymentRecognized |
33 | Milestone payment received | Concept (Monetary) | duration | credit | aciu:CollaborativeAgreementMilestonePaymentReceived |
34 | Number of additional indications | Concept (Integer) | duration | aciu:CollaborativeAgreementNumberOfIndications | |
35 | Number of companies entered into joint research collaboration | Concept (Integer) | duration | aciu:CollaborativeAgreementNumberOfCompaniesEnteredIntoJointResearchCollaboration | |
36 | Period of joint research collaboration | Concept (Duration) | duration | aciu:CollaborativeAgreementJointResearchCollaborationPeriod | |
37 | Joint research collaboration, subsequently amended period | Concept (Duration) | duration | aciu:CollaborativeAgreementJointResearchCollaborationSubsequentlyAmendedPeriod | |
38 | Revenue recognition deferral period | Concept (Duration) | duration | aciu:RevenueRecognitionDeferralPeriod | |
39 | Revenue recognition amortization period | Concept (Duration) | duration | aciu:RevenueRecognitionAmortizationPeriod | |
40 | Collaboration contract receivable for clinical milestones | Concept (Monetary) | instant | debit | aciu:CollaborativeAgreementCollaborationContractReceivableForClinicalMilestones |
41 | Collaboration contract receivable for regulatory, commercialization and sales milestones | Concept (Monetary) | instant | debit | aciu:CollaborativeAgreementCollaborationContractReceivableForRegulatoryCommercializationAndSalesMilestones |
42 | Period to provide notice of termination of agreement | Concept (Duration) | duration | aciu:CollaborativeAgreementNoticeOfContractTerminationPeriod | |
43 | Cumulative payments recognized | Concept (Monetary) | duration | credit | aciu:CollaborativeAgreementCumulativePaymentsRecognized |
44 | Current deferred income | Concept (Monetary) | instant | credit | ifrs-full:DeferredIncomeClassifiedAsCurrent |
45 | Period for initial research plan | Concept (Duration) | duration | aciu:PeriodForInitialResearchPlan | |
46 | Term of grant | Concept (Duration) | duration | aciu:TermOfGrant | |
47 | Grant revenue recognized | Concept (Monetary) | duration | credit | aciu:GrantRevenue |
Model Structure | |
---|---|
Network |
091400 - Disclosure - Expenses by category (Details)
(http://acimume.com/role/ExpensesByCategoryDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Expenses by category [Abstract] | Abstract | duration | aciu:ExpensesByCategoryAbstract | |
2 | Research and Development [Abstract] | Abstract | duration | aciu:ResearchAndDevelopmentExpensesAbstract | |
3 | Operating expenses | Concept (Monetary) | duration | debit | aciu:ResearchAndDevelopmentExpenseAllocationOperatingExpense |
4 | Payroll expenses | Concept (Monetary) | duration | debit | aciu:ResearchAndDevelopmentExpenseAllocationWagesAndSalaries |
5 | Share-based compensation | Concept (Monetary) | duration | debit | aciu:ResearchAndDevelopmentExpenseAllocationExpenseFromShareBasedPaymentTransactionsWithEmployees |
6 | Total research and development expenses | Concept (Monetary) | duration | debit | ifrs-full:ResearchAndDevelopmentExpense |
7 | General and Administration [Abstract] | Abstract | duration | aciu:GeneralAndAdministrationAbstract | |
8 | Operating expenses | Concept (Monetary) | duration | debit | aciu:GeneralAndAdministrativeExpenseAllocationOperatingExpense |
9 | Payroll expenses | Concept (Monetary) | duration | debit | aciu:GeneralAndAdministrativeExpenseAllocationWagesAndSalaries |
10 | Share-based compensation | Concept (Monetary) | duration | debit | aciu:GeneralAndAdministrativeExpenseAllocationExpenseFromShareBasedPaymentTransactionsWithEmployees |
11 | Total general and administrative expenses | Concept (Monetary) | duration | debit | ifrs-full:SellingGeneralAndAdministrativeExpense |
12 | Financial Result, net [Abstract] | Abstract | duration | aciu:FinancialResultNetAbstract | |
13 | Interest income/ (expense) | Concept (Monetary) | duration | credit | ifrs-full:InterestRevenueExpense |
14 | Foreign currency remeasurement gain/(loss), net | Concept (Monetary) | duration | credit | ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss |
15 | Other finance income/(expense) | Concept (Monetary) | duration | credit | ifrs-full:OtherFinanceIncomeCost |
16 | Finance result, net | Concept (Monetary) | duration | credit | ifrs-full:FinanceIncomeCost |
Model Structure | |
---|---|
Network |
091500 - Disclosure - Related-party transactions (Details)
(http://acimume.com/role/RelatedpartyTransactionsDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Related-party transactions [Abstract] | Abstract | duration | ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesAbstract | |
2 | Disclosure of transactions between related parties [table] | Table | duration | ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesTable | |
3 | Categories of related parties [axis] | Axis | duration | ifrs-full:CategoriesOfRelatedPartiesAxis | |
4 | Entity's total for related parties [member] | Member | duration | ifrs-full:EntitysTotalForRelatedPartiesMember | |
5 | Executive Management [Member] | Member | duration | aciu:ExecutiveManagementMember | |
6 | Board of Directors [Member] | Member | duration | aciu:BoardOfDirectorsMember | |
7 | Former Chief Financial Officer [Member] | Member | duration | aciu:FormerChiefFinancialOfficerMember | |
8 | Board of Directors and Executive Management [Member] | Member | duration | aciu:BoardOfDirectorsAndExecutiveManagementMember | |
9 | Types of share-based payment arrangements [axis] | Axis | duration | ifrs-full:TypesOfSharebasedPaymentArrangementsAxis | |
10 | Share-based payment arrangements [member] | Member | duration | ifrs-full:SharebasedPaymentArrangementsMember | |
11 | Restricted Stock Units [Member] | Member | duration | aciu:RestrictedStockUnitsMember | |
12 | Disclosure of transactions between related parties [line items] | LineItems | duration | ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesLineItems | |
13 | Number of individuals, Board of Directors | Concept (Integer) | duration | aciu:NumberOfPersonsKeyManagementBoardOfDirectors | |
14 | Number of individuals, Executive Management | Concept (Integer) | duration | aciu:NumberOfPersonsKeyManagementExecutiveManagement | |
15 | Short-term employee benefits | Concept (Monetary) | duration | debit | ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits |
16 | Post-employment benefits | Concept (Monetary) | duration | debit | ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits |
17 | Share-based compensation | Concept (Monetary) | duration | debit | ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment |
18 | Total | Concept (Monetary) | duration | debit | ifrs-full:KeyManagementPersonnelCompensation |
19 | Number of options granted (in shares) | Concept (Decimal) | duration | ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement | |
20 | Fair value of options granted | Concept (Monetary) | instant | credit | ifrs-full:WeightedAverageFairValueAtMeasurementDateShareOptionsGranted |
21 | Number of restricted shares granted (in shares) | Concept (Decimal) | duration | ifrs-full:NumberOfInstrumentsOtherEquityInstrumentsGranted |
Model Structure | |
---|---|
Network |
091600 - Disclosure - Income taxes (Details)
(http://acimume.com/role/IncomeTaxesDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Income taxes [Abstract] | Abstract | duration | ifrs-full:MajorComponentsOfTaxExpenseIncomeAbstract | |
2 | Deferred tax assets | Concept (Monetary) | instant | debit | ifrs-full:DeferredTaxAssets |
3 | Deferred tax liabilities | Concept (Monetary) | instant | credit | ifrs-full:DeferredTaxLiabilities |
4 | Income tax expense reconciled to Income / (loss) [Abstract] | Abstract | duration | ifrs-full:ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract | |
5 | Income / (loss) before income tax | Concept (Monetary) | duration | credit | ifrs-full:AccountingProfit |
6 | Tax expense / (benefit) calculated at the statutory rate of 20.5% (21% for 2016 and 22% for 2015) | Concept (Monetary) | duration | debit | ifrs-full:TaxExpenseIncomeAtApplicableTaxRate |
7 | Effect of Swiss Tax Holidays | Concept (Monetary) | duration | credit | aciu:TaxBenefitIncomeTaxHoliday |
8 | Permanent differences | Concept (Monetary) | duration | credit | ifrs-full:TaxEffectOfRevenuesExemptFromTaxation2011 |
9 | Effect of unrecognized carry forward tax loss | Concept (Monetary) | duration | credit | ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense |
10 | Effect of unused tax losses and tax offsets not recognized as deferred tax assets | Concept (Monetary) | duration | credit | ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense |
11 | Effective income tax rate benefit / (expense) | Concept (Monetary) | duration | debit | ifrs-full:IncomeTaxExpenseContinuingOperations |
12 | Corporate tax rate | Concept (Percent) | duration | ifrs-full:ApplicableTaxRate | |
13 | Effective tax rate | Concept (Percent) | duration | aciu:EffectiveTaxRate |
Model Structure | |
---|---|
Network |
091602 - Disclosure - Income taxes, Unrecognized Deductible Temporary Differences, Unused Tax Losses and Unused Tax Credits (Details)
(http://acimume.com/role/IncomeTaxesUnrecognizedDeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Income taxes [Abstract] | Abstract | duration | ifrs-full:MajorComponentsOfTaxExpenseIncomeAbstract | |
2 | Disclosure of temporary difference, unused tax losses and unused tax credits [table] | Table | duration | ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable | |
3 | Temporary difference, unused tax losses and unused tax credits [axis] | Axis | duration | ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis | |
4 | Temporary difference, unused tax losses and unused tax credits [member] | Member | duration | ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember | |
5 | Tax Losses [Member] | Member | duration | ifrs-full:UnusedTaxLossesMember | |
6 | Deductible Temporary Differences Related to the Retirement Benefit Plan [Member] | Member | duration | ifrs-full:UnusedTaxCreditsMember | |
7 | Maturity [axis] | Axis | duration | ifrs-full:MaturityAxis | |
8 | Aggregated time bands [member] | Member | duration | ifrs-full:AggregatedTimeBandsMember | |
9 | Loss Expiry, December 31, 2017 [Member] | Member | duration | ifrs-full:NotLaterThanOneYearMember | |
10 | Loss Expiry, December 31, 2018 [Member] | Member | duration | ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember | |
11 | Loss Expiry, December 31, 2019 [Member] | Member | duration | ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember | |
12 | Loss Expiry, December 31, 2020 [Member] | Member | duration | ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember | |
13 | Loss Expiry, December 31, 2021 [Member] | Member | duration | ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember | |
14 | Loss Expiry, December 31, 2022 [Member] | Member | duration | aciu:LaterThanFiveYearsAndNotLaterThanSixYearsMember | |
15 | Loss Expiry, December 31, 2023 [Member] | Member | duration | aciu:LaterThanSixYearsAndNotLaterThanSevenYearsMember | |
16 | Loss Expiry, December 31, 2024 [Member] | Member | duration | aciu:LaterThanSixYearsAndNotLaterThanEightYearsMember | |
17 | Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | LineItems | duration | ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems | |
18 | Unrecognized deductible temporary differences, unused tax losses and unused tax credits [Abstract] | Abstract | duration | ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract | |
19 | Unrecognized deductible temporary differences, unused tax losses and unused tax credits | Concept (Monetary) | instant | debit | ifrs-full:DeferredTaxAssets |
20 | Unused tax losses and tax credits | Concept (Monetary) | instant | credit | ifrs-full:DeferredTaxLiabilityAsset |
21 | Tax losses split by expiry date [Abstract] | Abstract | duration | aciu:TaxLossesSplitByExpiryDateAbstract | |
22 | Unused tax losses | Concept (Monetary) | instant | ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised | |
23 | Increase in tax losses available as an offset | Concept (Monetary) | duration | credit | ifrs-full:IncreaseDecreaseInDeferredTaxLiabilityAsset |
Model Structure | |
---|---|
Network |
091700 - Disclosure - Retirement benefit plan (Details)
(http://acimume.com/role/RetirementBenefitPlanDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Retirement benefit plan [Abstract] | Abstract | duration | ifrs-full:DisclosureOfDefinedBenefitPlansAbstract | |
2 | Disclosure of net defined benefit liability (asset) [table] | Table | duration | ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetTable | |
3 | Defined benefit plans [axis] | Axis | duration | ifrs-full:DefinedBenefitPlansAxis | |
4 | Defined benefit plans [member] | Member | duration | ifrs-full:DefinedBenefitPlansMember | |
5 | Domestic Defined Benefit Plans [Member] | Member | duration | ifrs-full:DomesticDefinedBenefitPlansMember | |
6 | Employee [Member] | Member | duration | aciu:DefinedBenefitsPlanEmployeeMember | |
7 | Employer [Member] | Member | duration | aciu:DefinedBenefitsPlanEmployerMember | |
8 | Net defined benefit liability (asset) [axis] | Axis | duration | ifrs-full:NetDefinedBenefitLiabilityAssetAxis | |
9 | Net defined benefit liability (asset) [member] | Member | duration | ifrs-full:NetDefinedBenefitLiabilityAssetMember | |
10 | Defined Benefit Obligation [Member] | Member | duration | ifrs-full:PresentValueOfDefinedBenefitObligationMember | |
11 | Fair Value of Plan Assets [Member] | Member | duration | ifrs-full:PlanAssetsMember | |
12 | Disclosure of net defined benefit liability (asset) [line items] | LineItems | duration | ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems | |
13 | Contributions paid to the plan by computing percentage in salary | Concept (Percent) | duration | aciu:DefinedBenefitPlanPercentageOfContribution | |
14 | Defined benefit pension plan amount recognized in balance sheet [Abstract] | Abstract | duration | aciu:DefinedBenefitPensionPlanAmountRecognizedInBalanceSheetAbstract | |
15 | Total liability | Concept (Monetary) | instant | credit | ifrs-full:NoncurrentProvisionsForEmployeeBenefits |
16 | Net pension cost in statement of income [Abstract] | Abstract | duration | aciu:NetPensionCostInStatementOfIncomeAbstract | |
17 | Service cost | Concept (Monetary) | duration | credit | ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset |
18 | Interest cost | Concept (Monetary) | duration | credit | aciu:InterestCostNetDefinedBenefitLiabilityAsset |
19 | Interest income | Concept (Monetary) | duration | debit | aciu:InterestIncomeNetDefinedBenefitLiabilityAsset |
20 | Impact of plan amendment | Concept (Monetary) | duration | debit | aciu:ActuarialLossesGainsArisingFromChangesInBenefitPlanNetDefinedBenefitLiabilityAsset |
21 | Net pension cost | Concept (Monetary) | duration | credit | ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAsset |
Model Structure | |
---|---|
Network |
091702 - Disclosure - Retirement benefit plan, Changes in Defined Benefit Obligation (Details)
(http://acimume.com/role/RetirementBenefitPlanChangesInDefinedBenefitObligationDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Retirement benefit plan [Abstract] | Abstract | duration | ifrs-full:DisclosureOfDefinedBenefitPlansAbstract | |
2 | Disclosure of net defined benefit liability (asset) [table] | Table | duration | ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetTable | |
3 | Defined benefit plans [axis] | Axis | duration | ifrs-full:DefinedBenefitPlansAxis | |
4 | Defined benefit plans [member] | Member | duration | ifrs-full:DefinedBenefitPlansMember | |
5 | Domestic Defined Benefit Plans [Member] | Member | duration | ifrs-full:DomesticDefinedBenefitPlansMember | |
6 | Net defined benefit liability (asset) [axis] | Axis | duration | ifrs-full:NetDefinedBenefitLiabilityAssetAxis | |
7 | Net defined benefit liability (asset) [member] | Member | duration | ifrs-full:NetDefinedBenefitLiabilityAssetMember | |
8 | Defined Benefit Obligation [Member] | Member | duration | ifrs-full:PresentValueOfDefinedBenefitObligationMember | |
9 | Disclosure of net defined benefit liability (asset) [line items] | LineItems | duration | ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems | |
10 | Changes in defined benefit obligation [Abstract] | Abstract | duration | ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetAbstract | |
11 | Defined benefit obligation, beginning of period | Concept (Monetary) | instant | credit | ifrs-full:LiabilityAssetOfDefinedBenefitPlans |
12 | Service cost | Concept (Monetary) | duration | credit | ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset |
13 | Interest cost | Concept (Monetary) | duration | credit | aciu:InterestCostNetDefinedBenefitLiabilityAsset |
14 | Change in demographic assumptions | Concept (Monetary) | duration | debit | ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset |
15 | Change in financial assumptions | Concept (Monetary) | duration | debit | ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset |
16 | Other actuarial gains / (losses) | Concept (Monetary) | duration | debit | aciu:ActuarialGainsLossesArisingFromChangesInOtherAssumptionsNetDefinedBenefitLiabilityAsset |
17 | Plan amendment | Concept (Monetary) | duration | debit | aciu:ActuarialLossesGainsArisingFromChangesInBenefitPlanNetDefinedBenefitLiabilityAsset |
18 | Benefit payments | Concept (Monetary) | duration | debit | ifrs-full:PaymentsFromPlanNetDefinedBenefitLiabilityAsset |
19 | Employees' contributions | Concept (Monetary) | duration | debit | ifrs-full:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset |
20 | Defined benefit obligation, end of period | Concept (Monetary) | instant | credit | ifrs-full:LiabilityAssetOfDefinedBenefitPlans |
Model Structure | |
---|---|
Network |
091704 - Disclosure - Retirement benefit plan, Changes in Fair Value of Plan Assets (Details)
(http://acimume.com/role/RetirementBenefitPlanChangesInFairValueOfPlanAssetsDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Retirement benefit plan [Abstract] | Abstract | duration | ifrs-full:DisclosureOfDefinedBenefitPlansAbstract | |
2 | Disclosure of net defined benefit liability (asset) [table] | Table | duration | ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetTable | |
3 | Defined benefit plans [axis] | Axis | duration | ifrs-full:DefinedBenefitPlansAxis | |
4 | Defined benefit plans [member] | Member | duration | ifrs-full:DefinedBenefitPlansMember | |
5 | Domestic Defined Benefit Plans [Member] | Member | duration | ifrs-full:DomesticDefinedBenefitPlansMember | |
6 | Net defined benefit liability (asset) [axis] | Axis | duration | ifrs-full:NetDefinedBenefitLiabilityAssetAxis | |
7 | Net defined benefit liability (asset) [member] | Member | duration | ifrs-full:NetDefinedBenefitLiabilityAssetMember | |
8 | Fair Value of Plan Assets [Member] | Member | duration | ifrs-full:PlanAssetsMember | |
9 | Maturity [axis] | Axis | duration | ifrs-full:MaturityAxis | |
10 | Aggregated time bands [member] | Member | duration | ifrs-full:AggregatedTimeBandsMember | |
11 | 2018 [Member] | Member | duration | ifrs-full:NotLaterThanOneYearMember | |
12 | Disclosure of net defined benefit liability (asset) [line items] | LineItems | duration | ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems | |
13 | Changes in fair value of plan assets [Abstract] | Abstract | duration | aciu:ChangesInFairValueOfPlanAssetsAbstract | |
14 | Fair value of plan assets, beginning of period | Concept (Monetary) | instant | debit | ifrs-full:PlanAssetsAtFairValue |
15 | Interest income | Concept (Monetary) | duration | debit | aciu:InterestIncomeNetDefinedBenefitLiabilityAsset |
16 | Employees' contributions | Concept (Monetary) | duration | debit | ifrs-full:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset |
17 | Employer's contributions | Concept (Monetary) | duration | debit | ifrs-full:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset |
18 | Benefits payments | Concept (Monetary) | duration | debit | ifrs-full:PaymentsFromPlanNetDefinedBenefitLiabilityAsset |
19 | Plan assets gains/(losses) | Concept (Monetary) | duration | debit | ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset |
20 | Fair value of plan assets, end of period | Concept (Monetary) | instant | debit | ifrs-full:PlanAssetsAtFairValue |
Model Structure | |
---|---|
Network |
091706 - Disclosure - Retirement benefit plan, Change in Net Definied Benefit Liability (Details)
(http://acimume.com/role/RetirementBenefitPlanChangeInNetDefiniedBenefitLiabilityDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Retirement benefit plan [Abstract] | Abstract | duration | ifrs-full:DisclosureOfDefinedBenefitPlansAbstract | |
2 | Disclosure of net defined benefit liability (asset) [table] | Table | duration | ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetTable | |
3 | Defined benefit plans [axis] | Axis | duration | ifrs-full:DefinedBenefitPlansAxis | |
4 | Defined benefit plans [member] | Member | duration | ifrs-full:DefinedBenefitPlansMember | |
5 | Domestic Defined Benefit Plans [Member] | Member | duration | ifrs-full:DomesticDefinedBenefitPlansMember | |
6 | Disclosure of net defined benefit liability (asset) [line items] | LineItems | duration | ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems | |
7 | Change in net defined benefit liability [Abstract] | Abstract | duration | aciu:ChangeInNetDefinedBenefitLiabilityAbstract | |
8 | Net defined benefit liabilities, beginning of period | Concept (Monetary) | instant | credit | ifrs-full:NoncurrentProvisionsForEmployeeBenefits |
9 | Net pension cost through statement of income | Concept (Monetary) | duration | debit | ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans |
10 | Re-measurement through other comprehensive income | Concept (Monetary) | duration | credit | ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans |
11 | Employer's contribution | Concept (Monetary) | duration | debit | ifrs-full:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset |
12 | Net defined benefit liabilities, end of period | Concept (Monetary) | instant | credit | ifrs-full:NoncurrentProvisionsForEmployeeBenefits |
13 | Weighted average duration period for defined benefit obligation | Concept (Decimal) | duration | ifrs-full:WeightedAverageDurationOfDefinedBenefitObligation |
Model Structure | |
---|---|
Network |
091708 - Disclosure - Retirement benefit plan, Actuarial Assumptions and Sensitivity Analysis (Details)
(http://acimume.com/role/RetirementBenefitPlanActuarialAssumptionsAndSensitivityAnalysisDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Retirement benefit plan [Abstract] | Abstract | duration | ifrs-full:DisclosureOfDefinedBenefitPlansAbstract | |
2 | Disclosure of sensitivity analysis for actuarial assumptions [table] | Table | duration | ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable | |
3 | Defined benefit plans [axis] | Axis | duration | ifrs-full:DefinedBenefitPlansAxis | |
4 | Defined benefit plans [member] | Member | duration | ifrs-full:DefinedBenefitPlansMember | |
5 | Domestic Defined Benefit Plans [Member] | Member | duration | ifrs-full:DomesticDefinedBenefitPlansMember | |
6 | Actuarial assumptions [axis] | Axis | duration | ifrs-full:ActuarialAssumptionsAxis | |
7 | Actuarial assumptions [member] | Member | duration | ifrs-full:ActuarialAssumptionsMember | |
8 | Discount Rate [Member] | Member | duration | ifrs-full:ActuarialAssumptionOfDiscountRatesMember | |
9 | Future Salary Increase [Member] | Member | duration | ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember | |
10 | Future Pension Cost [Member] | Member | duration | ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember | |
11 | Types of risks [axis] | Axis | duration | ifrs-full:TypesOfRisksAxis | |
12 | Risks [member] | Member | duration | ifrs-full:TypesOfRisksMember | |
13 | +0.5% Increase [Member] | Member | duration | aciu:PercentageOfReasonablyPossibleIncreaseInActuarialAssumptionMember | |
14 | -0.5% Decrease [Member] | Member | duration | aciu:PercentageOfReasonablyPossibleDecreaseInActuarialAssumptionMember | |
15 | Disclosure of sensitivity analysis for actuarial assumptions [line items] | LineItems | duration | ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems | |
16 | Actuarial assumptions [Abstract] | Abstract | duration | ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract | |
17 | Discount rate | Concept (Percent) | instant | ifrs-full:ActuarialAssumptionOfDiscountRates | |
18 | Rate of future increase in compensations | Concept (Percent) | instant | ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases | |
19 | Rate of future increase in current pensions | Concept (Percent) | instant | ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases | |
20 | Mortality and disability rates | Concept (String) | duration | aciu:IssuedActuarialTablesSwitzerland | |
21 | Sensitivity analysis [Abstract] | Abstract | duration | aciu:SensitivityAnalysisActuarialAssumptionsAbstract | |
22 | Percentage increase in actuarial assumption | Concept (Percent) | instant | ifrs-full:PercentageOfReasonablyPossibleIncreaseInActuarialAssumption | |
23 | Percentage decrease in actuarial assumption | Concept (Percent) | instant | ifrs-full:PercentageOfReasonablyPossibleDecreaseInActuarialAssumption | |
24 | Defined benefit obligation | Concept (Monetary) | instant | credit | ifrs-full:LiabilityAssetOfDefinedBenefitPlans |
25 | Impact on the net defined benefit obligation | Concept (Monetary) | instant | credit | ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption |
26 | Impact on the net defined benefit obligation | Concept (Monetary) | instant | credit | ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption |
Model Structure | |
---|---|
Network |
091800 - Disclosure - Share-based compensation, Plans Outstanding (Details)
(http://acimume.com/role/SharebasedCompensationPlansOutstandingDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Share-based compensation [Abstract] | Abstract | duration | ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract | |
2 | Number of equity-based instrument plans | Concept (Integer) | duration | aciu:NumberOfEquityBasedInstrumentPlans | |
3 | Disclosure of terms and conditions of share-based payment arrangement [table] | Table | duration | ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable | |
4 | Types of share-based payment arrangements [axis] | Axis | duration | ifrs-full:TypesOfSharebasedPaymentArrangementsAxis | |
5 | Share-based payment arrangements [member] | Member | duration | ifrs-full:SharebasedPaymentArrangementsMember | |
6 | Stock Option Plan A [Member] | Member | duration | aciu:StockOptionPlanAMember | |
7 | Stock Option Plan B [Member] | Member | duration | aciu:StockOptionPlanBMember | |
8 | Stock Option Plan C1 [Member] | Member | duration | aciu:StockOptionPlanC1Member | |
9 | 2016 Share Option and Incentive Plan [Member] | Member | duration | aciu:Two016ShareOptionAndIncentivePlanMember | |
10 | Categories of related parties [axis] | Axis | duration | ifrs-full:CategoriesOfRelatedPartiesAxis | |
11 | Entity's total for related parties [member] | Member | duration | ifrs-full:EntitysTotalForRelatedPartiesMember | |
12 | Executives and Directors [Member] | Member | duration | ifrs-full:KeyManagementPersonnelOfEntityOrParentMember | |
13 | Employees [Member] | Member | duration | aciu:EmployeesMember | |
14 | Disclosure of terms and conditions of share-based payment arrangement [line items] | LineItems | duration | ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems | |
15 | Share-based plans outstanding [Abstract] | Abstract | duration | aciu:ShareBasedPlansOutstandingAbstract | |
16 | Number of options awarded (in shares) | Concept (Decimal) | duration | ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement | |
17 | Vesting conditions | Concept (Duration) | duration | aciu:VestingRequirementsForShareBasedPaymentArrangementAwardVestingPeriod | |
18 | Contractual life of options | Concept (Duration) | duration | aciu:MaximumTermOfOptionsGrantedForShareBasedPaymentArrangement |
Model Structure | |
---|---|
Network |
091802 - Disclosure - Share-based compensation, Weighted Average Exercise Prices (Details)
(http://acimume.com/role/SharebasedCompensationWeightedAverageExercisePricesDetails)
|
Table | (implied) |
Model Structure | |
---|---|
Network |
091804 - Disclosure - Share-based compensation, Summary Information (Details)
(http://acimume.com/role/SharebasedCompensationSummaryInformationDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Share-based compensation [Abstract] | Abstract | duration | ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract | |
2 | Disclosure of terms and conditions of share-based payment arrangement [table] | Table | duration | ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable | |
3 | Categories of related parties [axis] | Axis | duration | ifrs-full:CategoriesOfRelatedPartiesAxis | |
4 | Entity's total for related parties [member] | Member | duration | ifrs-full:EntitysTotalForRelatedPartiesMember | |
5 | Former Chief Financial Officer [Member] | Member | duration | aciu:FormerChiefExecutiveFinancialOfficerMember | |
6 | Range [axis] | Axis | duration | ifrs-full:RangeAxis | |
7 | Ranges [member] | Member | duration | ifrs-full:RangesMember | |
8 | Bottom of Range [Member] | Member | duration | ifrs-full:BottomOfRangeMember | |
9 | Top of Range [Member] | Member | duration | ifrs-full:TopOfRangeMember | |
10 | Disclosure of terms and conditions of share-based payment arrangement [line items] | LineItems | duration | ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems | |
11 | Number and weighted average exercise prices of options under the share option programs [Abstract] | Abstract | duration | ifrs-full:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract | |
12 | Share-based compensation [Abstract] | Abstract | duration | aciu:ShareBasedPaymentArrangementAbstract | |
13 | Exercise price for outstanding options (in CHF per share) | Concept (Monetary) | instant | ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement | |
14 | Weighted average fair value, options granted (in CHF per share) | Concept (Monetary) | duration | ifrs-full:WeightedAverageSharePriceShareOptionsGranted | |
15 | Fair values of options granted (in CHF per share) | Concept (Monetary) | duration | ifrs-full:ExercisePriceShareOptionsGranted | |
16 | Weighted average share price of options granted (in CHF per share) | Concept (Monetary) | duration | ifrs-full:WeightedAverageSharePrice | |
17 | Risk free interest rate | Concept (Percent) | duration | ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted | |
18 | Volatility rate | Concept (Percent) | duration | ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted | |
19 | Expected duration | Concept (Decimal) | duration | ifrs-full:DescriptionOfOptionLifeShareOptionsGranted | |
20 | Expiry period of options | Concept (Duration) | duration | aciu:MaximumTermOfOptionsGrantedForShareBasedPaymentArrangement | |
21 | Weighted average share price of common share options exercised (in CHF per share) | Concept (Monetary) | duration | ifrs-full:WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise | |
22 | Expense charged against the income statement | Concept (Monetary) | duration | debit | ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees |
23 | Incremental fair value amount | Concept (Monetary) | duration | ifrs-full:IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements | |
24 | Forfeited during the year (in shares) | Concept (Decimal) | duration | ifrs-full:NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement | |
25 | Granted during the year (in shares) | Concept (Decimal) | duration | ifrs-full:NumberOfInstrumentsOtherEquityInstrumentsGranted | |
26 | Grant date fair value of the replacement award | Concept (Monetary) | instant | credit | ifrs-full:WeightedAverageFairValueAtMeasurementDateShareOptionsGranted |
Model Structure | |
---|---|
Network |
091806 - Disclosure - Share-based compensation, Non-vested Share Awards (Details)
(http://acimume.com/role/SharebasedCompensationNonvestedShareAwardsDetails)
|
Table | (implied) |
Model Structure | |
---|---|
Network |
091900 - Disclosure - Commitments and contingencies (Details)
(http://acimume.com/role/CommitmentsAndContingenciesDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Commitments and contingencies [Abstract] | Abstract | duration | aciu:CommitmentsAndContingenciesAbstract | |
2 | Disclosure of information about commitments and contingencies [Table] | Table | duration | aciu:DisclosureOfInformationAboutCommitmentsAndContingenciesTable | |
3 | Maturity [axis] | Axis | duration | ifrs-full:MaturityAxis | |
4 | Aggregated time bands [member] | Member | duration | ifrs-full:AggregatedTimeBandsMember | |
5 | Within One Year [Member] | Member | duration | ifrs-full:NotLaterThanOneYearMember | |
6 | Between One and Three Years [Member] | Member | duration | ifrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMember | |
7 | Between Three and Five Years [Member] | Member | duration | ifrs-full:LaterThanThreeYearsAndNotLaterThanFiveYearsMember | |
8 | More Than Five Years [Member] | Member | duration | ifrs-full:LaterThanFiveYearsMember | |
9 | Disclosure of information about commitments and contingencies [Line Items] | LineItems | duration | aciu:DisclosureOfInformationAboutCommitmentsAndContingenciesLineItems | |
10 | Commitments and contingencies [Abstract] | Abstract | duration | aciu:CommitmentsAbstract | |
11 | Commitments | Concept (Monetary) | instant | credit | ifrs-full:Provisions |
12 | External research projects | Concept (Monetary) | instant | credit | aciu:ProvisionsResearchContracts |
13 | Notice period for cancellation of rental contract | Concept (Duration) | duration | aciu:RentalContractPeriodForNoticeOfCancellation | |
14 | Lease expense | Concept (Monetary) | duration | debit | ifrs-full:RentalExpense |
15 | Rental contracts amount | Concept (Monetary) | instant | credit | ifrs-full:LeaseLiabilities |
16 | Royalty payment obligation | Concept (Monetary) | instant | credit | aciu:ProvisionRoyaltyObligation |
Model Structure | |
---|---|
Network |
092000 - Disclosure - Earnings per share (Details)
(http://acimume.com/role/EarningsPerShareDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Earnings per share [Abstract] | Abstract | duration | ifrs-full:EarningsPerShareAbstract | |
2 | Net income / (loss) attributable to owners of the Company | Concept (Monetary) | duration | credit | ifrs-full:ProfitLoss |
3 | Earnings per share (EPS) [Abstract] | Abstract | duration | ifrs-full:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract | |
4 | Basic, income / (loss) for the period attributable to equity holders (in CHF per share) | Concept (Per-Share) | duration | ifrs-full:BasicEarningsLossPerShare | |
5 | Diluted, income / (loss) for the period attributable to equity holders (in CHF per share) | Concept (Per-Share) | duration | ifrs-full:DilutedEarningsLossPerShare | |
6 | Weighted-average number of shares used to compute EPS basic (in shares) | Concept (Shares) | duration | ifrs-full:WeightedAverageShares | |
7 | Weighted-average number of shares used to compute EPS fully diluted (in shares) | Concept (Shares) | duration | ifrs-full:AdjustedWeightedAverageShares | |
8 | Antidilutive shares to be issued (in shares) | Concept (Shares) | duration | ifrs-full:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares | |
9 | Weighted average number of equity awards outstanding (in shares) | Concept (Shares) | duration | aciu:WeightedAverageNumberOfEquityAwardsOutstanding |
Model Structure | |
---|---|
Network |
092100 - Disclosure - Financial instruments and risk management (Details)
(http://acimume.com/role/FinancialInstrumentsAndRiskManagementDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Financial instruments and risk management [Abstract] | Abstract | duration | ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract | |
2 | Disclosure of nature and extent of risks arising from financial instruments [table] | Table | duration | ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable | |
3 | Categories of financial assets [axis] | Axis | duration | ifrs-full:CategoriesOfFinancialAssetsAxis | |
4 | Financial assets, category [member] | Member | duration | ifrs-full:FinancialAssetsCategoryMember | |
5 | Other Current Receivables [Member] | Member | duration | aciu:OtherReceivablesMember | |
6 | Cash and Cash Equivalents [Member] | Member | duration | aciu:CashOnHandAndCashEquivalentsMember | |
7 | Categories of financial liabilities [axis] | Axis | duration | ifrs-full:CategoriesOfFinancialLiabilitiesAxis | |
8 | Financial liabilities, category [member] | Member | duration | ifrs-full:FinancialLiabilitiesCategoryMember | |
9 | Long-Term Financing Obligation [Member] | Member | duration | aciu:LongTermFinancialLiabilitiesMember | |
10 | Trade and Other Payables [Member] | Member | duration | aciu:TradeAndOtherPayablesMember | |
11 | Accrued Expenses [Member] | Member | duration | aciu:AccruedExpensesMember | |
12 | Types of risks [axis] | Axis | duration | ifrs-full:TypesOfRisksAxis | |
13 | Risks [member] | Member | duration | ifrs-full:TypesOfRisksMember | |
14 | Foreign Currency Exchange Risk [Member] | Member | duration | ifrs-full:CurrencyRiskMember | |
15 | Credit Risk [Member] | Member | duration | ifrs-full:CreditRiskMember | |
16 | Liquidity Risk [Member] | Member | duration | ifrs-full:LiquidityRiskMember | |
17 | Disclosure of nature and extent of risks arising from financial instruments [line items] | LineItems | duration | ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems | |
18 | Financial assets and liabilities [Abstract] | Abstract | duration | aciu:FinancialAssetsAndLiabilitiesAbstract | |
19 | Financial assets | Concept (Monetary) | instant | debit | ifrs-full:FinancialAssets |
20 | Financial liabilities | Concept (Monetary) | instant | credit | ifrs-full:FinancialLiabilities |
21 | Financial risks [Abstract] | Abstract | duration | aciu:FinancialRisksAbstract | |
22 | Gain (loss) in finance income/(expense), net | Concept (Monetary) | duration | credit | ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss |
23 | Number of banks holding cash and cash equivalents | Concept (Integer) | duration | aciu:NumberOfBanksHoldingDepositsCashAndCashEquivalents | |
24 | Cash position rolling forecast period | Concept (Duration) | duration | aciu:LiquidityManagementRollingForecastPeriod | |
25 | Percentage exchange rate strengthened | Concept (Percent) | instant | aciu:ClosingForeignExchangeRateIncrease | |
26 | Percentage exchange rate weakened | Concept (Percent) | instant | aciu:ClosingForeignExchangeRateDecrease | |
27 | Net loss for period decrease, result of foreign exchange rate increase | Concept (Monetary) | duration | credit | aciu:DecreaseInNetLossForeignExchangeRateIncrease |
28 | Net loss for period increase, result of foreign exchange rate decrease | Concept (Monetary) | duration | debit | aciu:IncreaseInNetLossForeignExchangeRateDecrease |
Model Structure | |
---|---|
Network |
092300 - Disclosure - Post balance sheet events (Details)
(http://acimume.com/role/PostBalanceSheetEventsDetails)
|
Table | (implied) |
# | Label | Report Element Class | Period Type | Balance | Name |
---|---|---|---|---|---|
1 | Post balance sheet events [Abstract] | Abstract | duration | aciu:PostBalanceSheetEventsAbstract | |
2 | Disclosure of non-adjusting events after reporting period [table] | Table | duration | ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodTable | |
3 | Non-adjusting events after reporting period [axis] | Axis | duration | ifrs-full:NonadjustingEventsAfterReportingPeriodAxis | |
4 | Non-adjusting events after reporting period [member] | Member | duration | ifrs-full:NonadjustingEventsMember | |
5 | Subsequent Event [Member] | Member | duration | ifrs-full:MajorPurchasesOfAssetsMember | |
6 | Disclosure of non-adjusting events after reporting period [line items] | LineItems | duration | ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems | |
7 | Post balance sheet events [Abstract] | Abstract | duration | ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract | |
8 | Additional lease space | Concept (xbrli:decimalItemType) | duration | aciu:AdditionalLeaseSpace | |
9 | Purchase of lab equipment | Concept (Monetary) | duration | debit | aciu:PurchaseOfLabEquipment |
The colours used for the fact values are significant, and have the following meanings:
Fact Table | |
---|---|
Network |
000100 - Document - Document and Entity Information
(http://acimume.com/role/DocumentAndEntityInformation)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Amendment Flag | false | ||||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Current Fiscal Year End Date | --12-31 | ||||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Document Fiscal Period Focus | FY | ||||
4 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Document Fiscal Year Focus | 2017 | ||||
5 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Document Period End Date | 2017-12-31 | ||||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Document Type | 20-F | ||||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity Central Index Key | 0001651625 | ||||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Entity Common Stock, Shares Outstanding | 57355188 | xbrli:shares | INF | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity Current Reporting Status | Yes | ||||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity Filer Category | Accelerated Filer | ||||
11 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity Registrant Name | AC Immune SA | ||||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity Voluntary Filers | No | ||||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity Well-known Seasoned Issuer | No |
Fact Table | |
---|---|
Network |
010000 - Statement - Balance Sheets
(http://acimume.com/role/BalanceSheets)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Current accrued income and grant receivables | 889000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Current accrued income and grant receivables | 2799000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Current receivables classified as other and value added and withholding taxes | 517000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Current receivables classified as other and value added and withholding taxes | 918000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Assets | 156100000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Assets | 132013000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Cash and cash equivalents | 3306000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Cash and cash equivalents | 76522000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Cash and cash equivalents | 152210000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Cash and cash equivalents | 124377000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Current accrued expenses and other current liabilities | 5366000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Current accrued expenses and other current liabilities | 8307000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Current assets | 154894000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Current assets | 129534000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Current liabilities | 9922000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Current liabilities | 9754000 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Current prepaid expenses | 1278000 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Current prepaid expenses | 1440000 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Deferred income classified as current | 521000 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Deferred income classified as current | 355000 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Equity | 23467000 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Equity | 71043000 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Equity | 142380000 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Equity | 116839000 | iso4217:CHF | -3 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Equity and liabilities | 156100000 | iso4217:CHF | -3 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Equity and liabilities | 132013000 | iso4217:CHF | -3 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Issued capital | 1135000 | iso4217:CHF | -3 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Issued capital | 1147000 | iso4217:CHF | -3 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Liabilities | 13720000 | iso4217:CHF | -3 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Liabilities | 15174000 | iso4217:CHF | -3 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Non-current assets | 1206000 | iso4217:CHF | -3 | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Non-current assets | 2479000 | iso4217:CHF | -3 | ||
33 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Non-current financial liabilities | 0 | iso4217:CHF | -3 | ||
34 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Non-current financial liabilities | 395000 | iso4217:CHF | -3 | ||
35 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Non-current financial liabilities | 400000 | iso4217:USD | -3 | ||
36 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Non-current interest payable | 0 | iso4217:CHF | -3 | ||
37 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Non-current interest payable | 99000 | iso4217:CHF | -3 | ||
38 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Non-current interest payable | 100000 | iso4217:USD | -3 | ||
39 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Non-current liabilities | 3798000 | iso4217:CHF | -3 | ||
40 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Non-current liabilities | 5420000 | iso4217:CHF | -3 | ||
41 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Non-current provisions for employee benefits | 3798000 | iso4217:CHF | -3 | ||
42 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Non-current provisions for employee benefits | 4926000 | iso4217:CHF | -3 | ||
43 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Deposits in escrow accounts | 86000 | iso4217:CHF | -3 | ||
44 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Deposits in escrow accounts | 126000 | iso4217:CHF | -3 | ||
45 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Property, plant and equipment | 500000 | iso4217:CHF | -3 | ||
46 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Property, plant and equipment | 1120000 | iso4217:CHF | -3 | ||
47 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Property, plant and equipment | 2353000 | iso4217:CHF | -3 | ||
48 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Retained earnings | -46921000 | iso4217:CHF | -3 | ||
49 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Retained earnings | -72607000 | iso4217:CHF | -3 | ||
50 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Share premium | 188166000 | iso4217:CHF | -3 | ||
51 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Share premium | 188299000 | iso4217:CHF | -3 | ||
52 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Trade and other current payables | 4035000 | iso4217:CHF | -3 | ||
53 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Trade and other current payables | 1092000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
020000 - Statement - Statements of Income / (Loss)
(http://acimume.com/role/StatementsOfIncomeLoss)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjusted weighted average number of ordinary shares outstanding | 46043198 | xbrli:shares | 0 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjusted weighted average number of ordinary shares outstanding | 50096859 | xbrli:shares | 0 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjusted weighted average number of ordinary shares outstanding | 57084295 | xbrli:shares | 0 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Basic earnings (loss) per share | 0.47 | iso4217:CHF/xbrli:shares | 2 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Basic earnings (loss) per share | -0.14 | iso4217:CHF/xbrli:shares | 2 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Basic earnings (loss) per share | -0.46 | iso4217:CHF/xbrli:shares | 2 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Diluted earnings (loss) per share | 0.44 | iso4217:CHF/xbrli:shares | 2 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Diluted earnings (loss) per share | -0.14 | iso4217:CHF/xbrli:shares | 2 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Diluted earnings (loss) per share | -0.46 | iso4217:CHF/xbrli:shares | 2 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Finance income / (expense), net | 1591000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Finance income / (expense), net | 3324000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Finance income / (expense), net | -4055000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Finance income (cost) | 1646000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Finance income (cost) | 3360000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Finance income (cost) | -3872000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Tax expense (income), continuing operations | 0 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Tax expense (income), continuing operations | 0 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tax expense (income), continuing operations | 0 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Interest expense | 0 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Interest expense | 7000 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Interest expense | 147000 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Operating expense | 20466000 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Operating expense | 33670000 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Operating expense | 42794000 | iso4217:CHF | -3 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Net income / (loss) for the period | 20270000 | iso4217:CHF | -3 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Net income / (loss) for the period | -7096000 | iso4217:CHF | -3 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Net income / (loss) for the period | -26411000 | iso4217:CHF | -3 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Profit (loss) before tax | 20270000 | iso4217:CHF | -3 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Profit (loss) before tax | -7096000 | iso4217:CHF | -3 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Profit (loss) before tax | -26411000 | iso4217:CHF | -3 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Profit (loss) from operating activities | 18624000 | iso4217:CHF | -3 | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Profit (loss) from operating activities | -10456000 | iso4217:CHF | -3 | ||
33 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Profit (loss) from operating activities | -22539000 | iso4217:CHF | -3 | ||
34 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Research and development expense | 17049000 | iso4217:CHF | -3 | ||
35 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Research and development expense | 25774000 | iso4217:CHF | -3 | ||
36 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Research and development expense | 32663000 | iso4217:CHF | -3 | ||
37 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Revenue | 39090000 | iso4217:CHF | -3 | ||
38 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Revenue | 23214000 | iso4217:CHF | -3 | ||
39 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Revenue | 20255000 | iso4217:CHF | -3 | ||
40 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Revenue from contracts with customers | 39090000 | iso4217:CHF | -3 | ||
41 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Revenue from contracts with customers | 23214000 | iso4217:CHF | -3 | ||
42 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Revenue from contracts with customers | 20255000 | iso4217:CHF | -3 | ||
43 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Interest income | 55000 | iso4217:CHF | -3 | ||
44 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Interest income | 43000 | iso4217:CHF | -3 | ||
45 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Interest income | 330000 | iso4217:CHF | -3 | ||
46 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Selling, general and administrative expense | 3417000 | iso4217:CHF | -3 | ||
47 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Selling, general and administrative expense | 7896000 | iso4217:CHF | -3 | ||
48 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Selling, general and administrative expense | 10131000 | iso4217:CHF | -3 | ||
49 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Weighted average number of ordinary shares outstanding | 43412250 | xbrli:shares | 0 | ||
50 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Weighted average number of ordinary shares outstanding | 50096859 | xbrli:shares | 0 | ||
51 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Weighted average number of ordinary shares outstanding | 57084295 | xbrli:shares | 0 |
Fact Table | |
---|---|
Network |
030000 - Statement - Statements of Comprehensive Income / (Loss)
(http://acimume.com/role/StatementsOfComprehensiveIncomeLoss)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Comprehensive income | 19534000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Comprehensive income | -7857000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Comprehensive income | -27191000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | -736000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | -761000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | -780000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Net income / (loss) for the period | 20270000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Net income / (loss) for the period | -7096000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Net income / (loss) for the period | -26411000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
030100 - Statement - Statements of Comprehensive Income / (Loss) (Parenthetical)
(http://acimume.com/role/StatementsOfComprehensiveIncomeLossParenthetical)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Income tax relating to remeasurements of defined benefit plans of other comprehensive income | 0 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Income tax relating to remeasurements of defined benefit plans of other comprehensive income | 0 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Income tax relating to remeasurements of defined benefit plans of other comprehensive income | 0 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
040000 - Statement - Statements of Changes in Equity
(http://acimume.com/role/StatementsOfChangesInEquity)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Equity [Member] | Issue of equity, extension preference shares, series E | 13205000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Issued capital [member] | Issue of equity, extension preference shares, series E | 28000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Retained earnings [member] | Issue of equity, extension preference shares, series E | 0 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Share Premium [Member] | Issue of equity, extension preference shares, series E | 13177000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Equity [Member] | Issue of equity, preference shares, series E | 29499000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Issued capital [member] | Issue of equity, preference shares, series E | 62000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Retained earnings [member] | Issue of equity, preference shares, series E | 0 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Share Premium [Member] | Issue of equity, preference shares, series E | 29437000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Equity [Member] | Issue of Equity, Restricted Share Awards | 0 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Issued capital [member] | Issue of Equity, Restricted Share Awards | 0 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Retained earnings [member] | Issue of Equity, Restricted Share Awards | -74000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Share Premium [Member] | Issue of Equity, Restricted Share Awards | 74000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Equity [Member] | Proceeds from issuing shares, net of underwriting fees | 0 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Equity [Member] | Proceeds from issuing shares, net of underwriting fees | 69388000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Issued capital [member] | Proceeds from issuing shares, net of underwriting fees | 138000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Retained earnings [member] | Proceeds from issuing shares, net of underwriting fees | 0 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Share Premium [Member] | Proceeds from issuing shares, net of underwriting fees | 69250000 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Equity [Member] | Proceeds from issuing shares, net of underwriting fees | 0 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Equity [Member] | Comprehensive income | 19534000 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Issued capital [member] | Comprehensive income | 0 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Retained earnings [member] | Comprehensive income | 19534000 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Share Premium [Member] | Comprehensive income | 0 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Equity [Member] | Comprehensive income | -7857000 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Issued capital [member] | Comprehensive income | 0 | iso4217:CHF | -3 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Retained earnings [member] | Comprehensive income | -7857000 | iso4217:CHF | -3 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Share Premium [Member] | Comprehensive income | 0 | iso4217:CHF | -3 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Equity [Member] | Comprehensive income | -27191000 | iso4217:CHF | -3 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Issued capital [member] | Comprehensive income | 0 | iso4217:CHF | -3 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Retained earnings [member] | Comprehensive income | -27191000 | iso4217:CHF | -3 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Share Premium [Member] | Comprehensive income | 0 | iso4217:CHF | -3 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Equity [Member] | Equity | 23467000 | iso4217:CHF | -3 | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Issued capital [member] | Equity | 854000 | iso4217:CHF | -3 | ||
33 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Retained earnings [member] | Equity | -60455000 | iso4217:CHF | -3 | ||
34 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Share Premium [Member] | Equity | 83068000 | iso4217:CHF | -3 | ||
35 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Equity [Member] | Equity | 71043000 | iso4217:CHF | -3 | ||
36 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Issued capital [member] | Equity | 928000 | iso4217:CHF | -3 | ||
37 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Retained earnings [member] | Equity | -40381000 | iso4217:CHF | -3 | ||
38 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Share Premium [Member] | Equity | 110496000 | iso4217:CHF | -3 | ||
39 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Equity [Member] | Equity | 142380000 | iso4217:CHF | -3 | ||
40 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Issued capital [member] | Equity | 1135000 | iso4217:CHF | -3 | ||
41 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Retained earnings [member] | Equity | -46921000 | iso4217:CHF | -3 | ||
42 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Share Premium [Member] | Equity | 188166000 | iso4217:CHF | -3 | ||
43 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Equity [Member] | Equity | 116839000 | iso4217:CHF | -3 | ||
44 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Issued capital [member] | Equity | 1147000 | iso4217:CHF | -3 | ||
45 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Retained earnings [member] | Equity | 72607000 | iso4217:CHF | -3 | ||
46 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Share Premium [Member] | Equity | 188299000 | iso4217:CHF | -3 | ||
47 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Equity [Member] | Increase (decrease) through exercise of options, equity | 142000 | iso4217:CHF | -3 | ||
48 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Issued capital [member] | Increase (decrease) through exercise of options, equity | 12000 | iso4217:CHF | -3 | ||
49 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Retained earnings [member] | Increase (decrease) through exercise of options, equity | 0 | iso4217:CHF | -3 | ||
50 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Share Premium [Member] | Increase (decrease) through exercise of options, equity | 130000 | iso4217:CHF | -3 | ||
51 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Equity [Member] | Increase (decrease) through exercise of options, equity | 301000 | iso4217:CHF | -3 | ||
52 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Issued capital [member] | Increase (decrease) through exercise of options, equity | 41000 | iso4217:CHF | -3 | ||
53 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Retained earnings [member] | Increase (decrease) through exercise of options, equity | 0 | iso4217:CHF | -3 | ||
54 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Share Premium [Member] | Increase (decrease) through exercise of options, equity | 260000 | iso4217:CHF | -3 | ||
55 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Equity [Member] | Increase (decrease) through exercise of options, equity | 71000 | iso4217:CHF | -3 | ||
56 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Issued capital [member] | Increase (decrease) through exercise of options, equity | 12000 | iso4217:CHF | -3 | ||
57 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Retained earnings [member] | Increase (decrease) through exercise of options, equity | 0 | iso4217:CHF | -3 | ||
58 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Share Premium [Member] | Increase (decrease) through exercise of options, equity | 59000 | iso4217:CHF | -3 | ||
59 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Equity [Member] | Increase (decrease) through share-based payment transactions, equity | 540000 | iso4217:CHF | -3 | ||
60 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Issued capital [member] | Increase (decrease) through share-based payment transactions, equity | 0 | iso4217:CHF | -3 | ||
61 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Retained earnings [member] | Increase (decrease) through share-based payment transactions, equity | 540000 | iso4217:CHF | -3 | ||
62 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Share Premium [Member] | Increase (decrease) through share-based payment transactions, equity | 0 | iso4217:CHF | -3 | ||
63 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Equity [Member] | Increase (decrease) through share-based payment transactions, equity | 1317000 | iso4217:CHF | -3 | ||
64 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Issued capital [member] | Increase (decrease) through share-based payment transactions, equity | 0 | iso4217:CHF | -3 | ||
65 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Retained earnings [member] | Increase (decrease) through share-based payment transactions, equity | 1317000 | iso4217:CHF | -3 | ||
66 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Share Premium [Member] | Increase (decrease) through share-based payment transactions, equity | 0 | iso4217:CHF | -3 | ||
67 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Equity [Member] | Increase (decrease) through share-based payment transactions, equity | 1579000 | iso4217:CHF | -3 | ||
68 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Issued capital [member] | Increase (decrease) through share-based payment transactions, equity | 0 | iso4217:CHF | -3 | ||
69 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Retained earnings [member] | Increase (decrease) through share-based payment transactions, equity | 1579000 | iso4217:CHF | -3 | ||
70 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Share Premium [Member] | Increase (decrease) through share-based payment transactions, equity | 0 | iso4217:CHF | -3 | ||
71 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Equity [Member] | Other comprehensive income | -736000 | iso4217:CHF | -3 | ||
72 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Issued capital [member] | Other comprehensive income | 0 | iso4217:CHF | -3 | ||
73 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Retained earnings [member] | Other comprehensive income | -736000 | iso4217:CHF | -3 | ||
74 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Share Premium [Member] | Other comprehensive income | 0 | iso4217:CHF | -3 | ||
75 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Equity [Member] | Other comprehensive income | -761000 | iso4217:CHF | -3 | ||
76 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Issued capital [member] | Other comprehensive income | 0 | iso4217:CHF | -3 | ||
77 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Retained earnings [member] | Other comprehensive income | -761000 | iso4217:CHF | -3 | ||
78 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Share Premium [Member] | Other comprehensive income | 0 | iso4217:CHF | -3 | ||
79 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Equity [Member] | Other comprehensive income | -780000 | iso4217:CHF | -3 | ||
80 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Issued capital [member] | Other comprehensive income | 0 | iso4217:CHF | -3 | ||
81 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Retained earnings [member] | Other comprehensive income | -780000 | iso4217:CHF | -3 | ||
82 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Share Premium [Member] | Other comprehensive income | 0 | iso4217:CHF | -3 | ||
83 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Equity [Member] | Net income / (loss) for the period | 20270000 | iso4217:CHF | -3 | ||
84 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Issued capital [member] | Net income / (loss) for the period | 0 | iso4217:CHF | -3 | ||
85 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Retained earnings [member] | Net income / (loss) for the period | 20270000 | iso4217:CHF | -3 | ||
86 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Share Premium [Member] | Net income / (loss) for the period | 0 | iso4217:CHF | -3 | ||
87 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Equity [Member] | Net income / (loss) for the period | -7096000 | iso4217:CHF | -3 | ||
88 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Issued capital [member] | Net income / (loss) for the period | 0 | iso4217:CHF | -3 | ||
89 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Retained earnings [member] | Net income / (loss) for the period | -7096000 | iso4217:CHF | -3 | ||
90 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Share Premium [Member] | Net income / (loss) for the period | 0 | iso4217:CHF | -3 | ||
91 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Equity [Member] | Net income / (loss) for the period | -26411000 | iso4217:CHF | -3 | ||
92 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Issued capital [member] | Net income / (loss) for the period | 0 | iso4217:CHF | -3 | ||
93 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Retained earnings [member] | Net income / (loss) for the period | -26411000 | iso4217:CHF | -3 | ||
94 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Share Premium [Member] | Net income / (loss) for the period | 0 | iso4217:CHF | -3 | ||
95 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Equity [Member] | Share issue related cost | 2139000 | iso4217:CHF | -3 | ||
96 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Issued capital [member] | Share issue related cost | 0 | iso4217:CHF | -3 | ||
97 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Retained earnings [member] | Share issue related cost | 0 | iso4217:CHF | -3 | ||
98 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Share Premium [Member] | Share issue related cost | 2139000 | iso4217:CHF | -3 | ||
99 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Equity [Member] | Share issue related cost | 5017000 | iso4217:CHF | -3 | ||
100 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Issued capital [member] | Share issue related cost | 0 | iso4217:CHF | -3 | ||
101 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Retained earnings [member] | Share issue related cost | 0 | iso4217:CHF | -3 | ||
102 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Share Premium [Member] | Share issue related cost | 5017000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
050000 - Statement - Statements of Cash Flows
(http://acimume.com/role/StatementsOfCashFlows)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjustments for Accrued Interest Payable | 0 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjustments for Accrued Interest Payable | 0 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjustments for Accrued Interest Payable | 99000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjustments for decrease (increase) in accrued income | 6000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjustments for decrease (increase) in accrued income | -842000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjustments for decrease (increase) in accrued income | -1910000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjustments for decrease (increase) in prepaid expense | 2135000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjustments for decrease (increase) in prepaid expense | 494000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjustments for decrease (increase) in prepaid expense | 162000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjustments for increase (decrease) in accrued expenses | -1707000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjustments for increase (decrease) in accrued expenses | -1564000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjustments for increase (decrease) in accrued expenses | -2940000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjustments for Increase (Decrease) Long-term Financial Liabilities | 0 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjustments for Increase (Decrease) Long-term Financial Liabilities | 0 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjustments for Increase (Decrease) Long-term Financial Liabilities | -204000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Cash Advances for Rent Deposit | 0 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Cash Advances for Rent Deposit | 0 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Cash Advances for Rent Deposit | 40000 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Proceeds from issuing shares, net of underwriting fees | 0 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Proceeds from issuing shares, net of underwriting fees | 69388000 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Proceeds from issuing shares, net of underwriting fees | 0 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Proceeds from loan repayments | 55000 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Proceeds from loan repayments | 0 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Proceeds from loan repayments | 0 | iso4217:CHF | -3 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjustments for decrease (increase) in other operating receivables | 25666000 | iso4217:CHF | -3 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjustments for decrease (increase) in other operating receivables | -248000 | iso4217:CHF | -3 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjustments for decrease (increase) in other operating receivables | -401000 | iso4217:CHF | -3 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjustments for depreciation expense | 287000 | iso4217:CHF | -3 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjustments for depreciation expense | 278000 | iso4217:CHF | -3 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjustments for depreciation expense | 580000 | iso4217:CHF | -3 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjustments for finance income (cost) | 1646000 | iso4217:CHF | -3 | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjustments for finance income (cost) | 3360000 | iso4217:CHF | -3 | ||
33 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjustments for finance income (cost) | -3872000 | iso4217:CHF | -3 | ||
34 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjustments for increase (decrease) in deferred income | -160000 | iso4217:CHF | -3 | ||
35 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjustments for increase (decrease) in deferred income | 476000 | iso4217:CHF | -3 | ||
36 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjustments for increase (decrease) in deferred income | -156000 | iso4217:CHF | -3 | ||
37 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjustments for increase (decrease) in employee benefit liabilities | -359000 | iso4217:CHF | -3 | ||
38 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjustments for increase (decrease) in employee benefit liabilities | 250000 | iso4217:CHF | -3 | ||
39 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjustments for increase (decrease) in employee benefit liabilities | 348000 | iso4217:CHF | -3 | ||
40 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjustments for increase (decrease) in trade accounts payable | -141000 | iso4217:CHF | -3 | ||
41 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjustments for increase (decrease) in trade accounts payable | 2592000 | iso4217:CHF | -3 | ||
42 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjustments for increase (decrease) in trade accounts payable | -2853000 | iso4217:CHF | -3 | ||
43 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjustments for share-based payments | 540000 | iso4217:CHF | -3 | ||
44 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjustments for share-based payments | 1317000 | iso4217:CHF | -3 | ||
45 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjustments for share-based payments | 1579000 | iso4217:CHF | -3 | ||
46 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Cash and cash equivalents | 3306000 | iso4217:CHF | -3 | ||
47 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Cash and cash equivalents | 76522000 | iso4217:CHF | -3 | ||
48 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Cash and cash equivalents | 152210000 | iso4217:CHF | -3 | ||
49 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Cash and cash equivalents | 124377000 | iso4217:CHF | -3 | ||
50 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Cash flows from (used in) financing activities | 27778000 | iso4217:CHF | -3 | ||
51 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Cash flows from (used in) financing activities | 78790000 | iso4217:CHF | -3 | ||
52 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Cash flows from (used in) financing activities | 271000 | iso4217:CHF | -3 | ||
53 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Cash flows from (used in) investing activities | -244000 | iso4217:CHF | -3 | ||
54 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Cash flows from (used in) investing activities | -899000 | iso4217:CHF | -3 | ||
55 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Cash flows from (used in) investing activities | -1842000 | iso4217:CHF | -3 | ||
56 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Cash flows from (used in) operating activities | 44084000 | iso4217:CHF | -3 | ||
57 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Cash flows from (used in) operating activities | -5646000 | iso4217:CHF | -3 | ||
58 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Cash flows from (used in) operating activities | -22094000 | iso4217:CHF | -3 | ||
59 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Cash flows from (used in) operations | 44035000 | iso4217:CHF | -3 | ||
60 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Cash flows from (used in) operations | -5563000 | iso4217:CHF | -3 | ||
61 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Cash flows from (used in) operations | -22271000 | iso4217:CHF | -3 | ||
62 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Effect of exchange rate changes on cash and cash equivalents | 1598000 | iso4217:CHF | -3 | ||
63 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Effect of exchange rate changes on cash and cash equivalents | 3443000 | iso4217:CHF | -3 | ||
64 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Effect of exchange rate changes on cash and cash equivalents | -4168000 | iso4217:CHF | -3 | ||
65 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Finance costs paid, classified as operating activities | 6000 | iso4217:CHF | -3 | ||
66 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Finance costs paid, classified as operating activities | 126000 | iso4217:CHF | -3 | ||
67 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Finance costs paid, classified as operating activities | 153000 | iso4217:CHF | -3 | ||
68 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Finance income received, classified as operating activities | 55000 | iso4217:CHF | -3 | ||
69 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Finance income received, classified as operating activities | 43000 | iso4217:CHF | -3 | ||
70 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Finance income received, classified as operating activities | 330000 | iso4217:CHF | -3 | ||
71 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Increase (decrease) in cash and cash equivalents | 71618000 | iso4217:CHF | -3 | ||
72 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Increase (decrease) in cash and cash equivalents | 72245000 | iso4217:CHF | -3 | ||
73 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Increase (decrease) in cash and cash equivalents | -23665000 | iso4217:CHF | -3 | ||
74 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Payments for share issue costs | 1859000 | iso4217:CHF | -3 | ||
75 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Payments for share issue costs | 4105000 | iso4217:CHF | -3 | ||
76 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Payments for share issue costs | 0 | iso4217:CHF | -3 | ||
77 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Proceeds from long-term debt | 0 | iso4217:CHF | -3 | ||
78 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Proceeds from long-term debt | 0 | iso4217:CHF | -3 | ||
79 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Proceeds from long-term debt | 200000 | iso4217:CHF | -3 | ||
80 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Proceeds from exercise of options | 83000 | iso4217:CHF | -3 | ||
81 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Proceeds from exercise of options | 301000 | iso4217:CHF | -3 | ||
82 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Proceeds from exercise of options | 71000 | iso4217:CHF | -3 | ||
83 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Private placement extension financing | 29499000 | iso4217:CHF | -3 | ||
84 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Private placement extension financing | 13206000 | iso4217:CHF | -3 | ||
85 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Private placement extension financing | 0 | iso4217:CHF | -3 | ||
86 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Net income / (loss) for the period | 20270000 | iso4217:CHF | -3 | ||
87 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Net income / (loss) for the period | -7096000 | iso4217:CHF | -3 | ||
88 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Net income / (loss) for the period | -26411000 | iso4217:CHF | -3 | ||
89 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Purchase of property, plant and equipment, classified as investing activities | 244000 | iso4217:CHF | -3 | ||
90 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Purchase of property, plant and equipment, classified as investing activities | 899000 | iso4217:CHF | -3 | ||
91 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Purchase of property, plant and equipment, classified as investing activities | 1802000 | iso4217:CHF | -3 |
Fact Table | |
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Network |
050100 - Statement - Statements of Cash Flows (Parenthetical)
(http://acimume.com/role/StatementsOfCashFlowsParenthetical)
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Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
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1 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Underwriting fees, in noncash financing activities | 5100000 | iso4217:CHF | -5 |
Fact Table | |
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Network |
060100 - Disclosure - General information
(http://acimume.com/role/GeneralInformation)
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Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of general information about the entity explanatory [Text Block] |
AC Immune SA (the “Company,” or “AC Immune,” “ACI,” “we,” “our,” “ours,” “us”) is a clinical stage biopharmaceutical company leveraging our two proprietary technology platforms to discover, design and develop novel, proprietary medicines for prevention, diagnosis and treatment of neurodegenerative diseases associated with protein misfolding. Misfolded proteins are generally recognized as the leading cause of neurodegenerative diseases, such as Alzheimer’s disease, or AD, and Parkinson’s disease, or PD, with common mechanisms and drug targets, such as Abeta, Tau and alpha-synuclein. Our corporate strategy is founded upon a three-pillar approach that targets Alzheimer’s disease, non-Alzheimer’s neurodegenerative diseases including neuro-orphan indications and diagnostics. Our lead product candidate is crenezumab, a humanized, monoclonal, conformation-specific anti-Abeta antibody that we developed using our proprietary SupraAntigen platform. The two Phase 3 clinical studies for crenezumab were commenced in early 2016 and in February 2017, respectively. We use our two unique proprietary platform technologies, SupraAntigen (conformation-specific biologics) and Morphomer (conformation-specific small molecules), to discover, design and develop medicines and diagnostics to target misfolded proteins. The Company was initially incorporated as a limited liability company on February 13, 2003 in Basel and effective August 25, 2003 was transitioned into a stock company. The Company’s corporate headquarters are located at EPFL Innovation Park Building B, Ecublens/Lausanne, Vaud, Switzerland. |
Fact Table | |
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Network |
060200 - Disclosure - Basis of preparation
(http://acimume.com/role/BasisOfPreparation)
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Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of basis of preparation of financial statements [text block] |
Going concern The financial statements have been prepared on the basis that the Company will continue as a going concern after considering the Company’s cash position of CHF 124.4 million as of December 31, 2017. The Company received CHF 14 million in 2017 for the clinical milestone related to the collaboration with Genentech on the first dosing in a Phase 2 clinical trial for Alzheimer’s Disease (AD) with an anti-Tau monoclonal antibody, CHF 14 million in 2016 for the clinical milestone related to the collaboration with Genentech on the anti-Tau antibody program and CHF 4.9 million in 2016 for the clinical milestone related to ACI-35 pursuant to its collaboration with Janssen. This total also reflects the $75.9 million (CHF 74.5 million) in gross proceeds raised in the initial public offering (“IPO”) in September 2016 and the $13.5 million (CHF 13.2 million) the Company raised in the Series E Private Placement Extension financing in April 2016. To date, the Company has financed its cash requirements primarily from its initial public offering, share issuances and revenues from collaboration agreements. The Company is a clinical stage company and is exposed to all the risks inherent to establishing a business. Inherent to the Company’s business are various risks and uncertainties, including the substantial uncertainty as to whether current projects will succeed. The Company’s success may depend in part upon its ability to (i) establish and maintain a strong patent position and protection, (ii) enter into collaborations with partners in the biotech and pharmaceutical industry, (iii) successfully move its product candidates through clinical development, (iv) attract and retain key personnel, and (v) acquire capital to support its operations. Statement of compliance The financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). These financial statements have been approved for issue by the Board of Directors on March 20, 2018. Basis of measurement The financial statements have been prepared under the historical cost convention except for items that are required to be accounted for at fair value. Functional currency The financial statements of the Company are presented in Swiss Francs (CHF), which is also the functional currency of the Company. All financial information presented in Swiss Francs (except for share capital and earnings per share data) has been rounded to the nearest thousand CHF (CHF thousands), unless otherwise indicated. The Company also has transactions denominated in U.S. Dollars ($) and Euros (EUR) that are translated to CHF using prevailing exchange rates at the date of transaction or as of the balance sheet date. |
Fact Table | |
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Network |
060300 - Disclosure - Summary of significant accounting policies
(http://acimume.com/role/SummaryOfSignificantAccountingPolicies)
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Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | ||||||||||||||||||||||||
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of significant accounting policies [text block] |
The principal accounting policies adopted in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Current vs. non-current classification The Company presents assets and liabilities in the balance sheet based on current/non-current classification. The Company classifies all amounts to be realized or settled within twelve months after the reporting period to be current and all other amounts to be non-current. Foreign currency transactions Foreign currency transactions are translated into the functional currency Swiss Francs (CHF) using prevailing exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into CHF at rates of exchange prevailing at reporting date. Any gains or losses from these translations are included in the statement of income in the period in which they arise. Revenue recognition Revenue includes upfront fees, milestone payments as well as revenue from research and development agreements associated with collaborations with third parties and grants from public institutions and foundations. License of intellectual property Revenue from non-refundable, upfront license payments and performance milestones where the Company has continuing involvement is recognized over the estimated performance or agreement period, depending on the terms of the agreement. The recognition of revenue is prospectively changed for subsequent changes in the development or agreement period. For collaboration agreements on product candidates (i) that are in clinical development, (ii) where the upfront payment reflects a payment for past investments the Company has made in the development of the product candidate, access to the product candidate, the associated intellectual property and our knowledge, and, (iii) where there is no further performance commitment, the Company recognizes the fair value of the upfront payment at the time of entering into the collaboration agreement. For collaboration agreements (i) in clinical development but where conditions (ii) and (iii) are not met, the Company recognizes revenue from upfront payments under our collaboration agreements pro-rata over the term of the estimated period of performance under each agreement. For collaboration agreements, in addition to receiving upfront payments, the Company is also entitled to milestone and other contingent payments upon achieving pre-defined objectives. Milestone payments Revenue from milestones, if they are non-refundable and deemed substantive, is recognized upon successful accomplishment of the milestones. To the extent that non-substantive milestones are achieved and the Company has remaining performance obligations, milestones are deferred and recognized as revenue over the estimated remaining period of performance. Research and Development Services The Company has certain arrangements with our collaboration partners that include contracting our full-time employees for research and development programs. These revenues are recorded in contract revenue as the services are performed. Research and development expenditure Given the stage of development of the Company’s products, all research expenditure is recognized as expense when incurred. Research and development expenditures include:
For external research contracts the “stage of completion” method is used to estimate the amount of accrued expense related to the research projects for its clinical studies. The Company estimates its accrued expenses as of the balance sheet date in the financial statement based on facts and circumstances known at the time. Registration costs for patents are part of the expenditure for research and development projects. Therefore, registration costs for patents are expensed when incurred as long as the research and development project concerned does not meet the criteria for capitalization. Property, plant and equipment Equipment is shown at historical acquisition cost, less accumulated depreciation and any accumulated impairment losses. Historical costs include expenditures that are directly attributable to the acquisition of the property, plant and equipment. Depreciation is calculated using a straight-line method to write off the cost of each asset to its residual value over its estimated useful life as follows:
The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. Where an asset’s carrying amount is greater than its estimated recoverable amount, it is written down to its recoverable amount. Gains and losses on disposals are determined by comparing the disposal proceeds with the carrying amount and are included in the Statements of Income / (Loss). Financial assets and liabilities The Company’s financial assets and liabilities are comprised of receivables, cash and cash equivalents, trade payables and a long-term financing obligation. The carrying amount for these financial assets and liabilities approximates fair value. Receivables Receivables are non-derivative financial assets with fixed payments that are not quoted in an active market. They arise when the Company provides money, goods or services directly to a debtor with no intention of trading the receivable. They are included in current assets, except for those with maturities greater than 12 months after the balance sheet date, which are classified as long-term assets. Receivables are recognized at their billing value. An allowance for doubtful accounts is recorded for potential estimated losses when there is objective evidence of the debtor’s inability to make required payments. Cash and cash equivalents Cash and cash equivalents include deposits held with external financial institutions and cash on hand. All cash and cash equivalents are either in cash or in deposits with less than 3 months’ duration. The Company assesses at each period whether there is objective evidence that financial assets are impaired. Recognized impairment losses would be immediately recognized in the Statement of Income / (Loss). Trade payables Trade payables are recognized initially at fair value, which represents cost incurred. Long-term financing obligation The Company’s long-term financing obligation is measured as of the period end date based on the repayment terms when originated. Share capital and Initial Public Offering Ordinary (Common) Shares are classified as equity, as were all Preferred Shares previously outstanding prior to the IPO. Expenses directly attributable to the issuance of new shares are shown in equity as a deduction, net of tax, from the proceeds. Preferred Shares AC Immune had five classes (Class A, B, C, D and E) of Preferred Shares outstanding as of December 31, 2015. These Preferred Shares remained outstanding until the Company completed an IPO in September 2016 and at that time the Preferred Shares were converted to Common Shares on a one-for-one basis. The Preferred Shares were a class of shares that AC Immune SA issued in connection with five separate capital increases and conveyed voting rights and certain other rights to their holders. The holders of Preferred Shares owned 80.1% of the total amount of shares outstanding (assuming conversion of the Preferred Shares into Common Shares on a one-for-one basis) as of December 31, 2015 and the Company’s Board of Directors were predominantly the holders of Preferred Shares. The Preferred Shares had been the primary source of equity financing for the Company for more than 13 years until the Company completed an IPO in September 2016, at which point all Preferred Shares were converted to Common Shares. The Preferred Shares did not have mandatory redemption features; however, the Shareholders’ Agreement provided for conversion of Preferred Shares into Common Shares as a result of an IPO. The redemption of the Preferred Shares was authorized by the Company’s Board of Directors. The voting rights associated with Preferred Shares were the same as for Common Shares. Each Preferred Share entitled the holder to one vote. No dividends were paid on the Preferred Shares and the holders of Preferred Shares were not entitled to any dividends unless dividends are paid on the Common Shares. The Preferred Shares had a liquidation preference wherein, in the event of a change of control or a liquidation of the Company, the holders of Preferred Shares were entitled to receive, prior and in preference to the holders of Common Shares, the amount corresponding to the price paid for each Preferred Share. Thereafter, all holders of Preferred Shares participated with the holders of Common Shares on an as-if-converted basis in any remaining proceeds. On October 23, 2015, AC Immune completed a 250-for-1 stock split. The split was applied to all of AC Immune’s outstanding common shares, preferred shares (Series A, B, C, D and E) and vested and unvested options. The stock split impacted earnings per share (“EPS”). To facilitate a comparison of EPS figures, the 2015 reported EPS figures were adjusted to reflect the stock split. 2015 disclosures in notes 9 (share capital), 18 (share-based compensation) and 20 (earnings per share) have all been prepared taking into consideration the 250-for-1 stock split. On April 15, 2016, AC Immune completed a private placement of Series E preferred shares, each with a nominal value of CHF 0.02 per share (the “Series E Private Placement Extension”). An aggregate 1,401,792 Series E preferred shares were issued at a price of $9.6384 per preferred share to certain strategic investors, individuals and existing shareholder in the Series E Private Placement Extension for an aggregate subscription amount of approximately $13.5 million. The Series E preferred shares had substantially the same terms as the Series A, B, C and D preferred shares and were accounted for as equity on AC Immune’s balance sheet and subsequently converted to Common Shares as a result of the IPO. Initial Public Offering (IPO) On September 22, 2016, AC Immune successfully priced a 6.0 million common share IPO at $11.00 per share. On the same day, the underwriters exercised the overallotment option which resulted in a further 900,000 common shares being placed in the market and took the total number of shares offered to investors to 6.9 million common shares. The gross proceeds received were $75.9 million (CHF 74.5 million) while the proceeds net of underwriting fees amounted to $70.6 million (CHF 69.3 million). The IPO resulted in an increase of CHF 64.2 million in the share premium of AC Immune excluding the effect of transaction costs associated with the IPO related to the issuance of new shares. Transaction costs associated with the IPO and related to the issuance of new shares were charged directly against the share premium account thereby reducing the total equity reported. Employee benefits Post-employment benefits The Company operates the mandatory pension schemes for its employees in Switzerland. The schemes are generally funded through payments to insurance companies or trustee-administered funds. The Company has a pension plan designed to pay pensions based on accumulated contributions on individual savings accounts. However, this plan is classified as a defined benefit plan under IAS 19. The net defined benefit liability is the present value of the defined benefit obligation at the balance sheet date minus the fair value of plan assets. The defined benefit obligation is in all material cases calculated annually by independent actuaries using the projected unit credit method, which reflects services rendered by employees to the date of valuation, incorporates assumptions concerning employees’ projected salaries, pension increases as well as discount rates of highly liquid corporate bonds which have terms to maturity approximating the terms of the related liability. Remeasurements of the net defined benefit liability, which comprise actuarial gains and losses, the return on plan assets (excluding interest), are recognized immediately in Other Comprehensive Income. Past service costs, including curtailment gains or losses, are recognized immediately in general and administrative expenses within the operating results. Settlement gains or losses are recognized in general and administrative expenses within the operating results. The Company determines the net interest expense (income) on the net defined benefit liability for the period by applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period or in case of any significant events between measurement dates to the then-net defined benefit liability, taking into account any changes in the net defined benefit liability during the period as a result of contributions and benefit payments. Net interest expense and other expenses related to defined benefit plans are recognized in the statement of income. Share-based compensation The Company operates an equity-settled, share-based compensation plan. The fair value of the employee services received in exchange for the grant of equity based awards is recognized as an expense. The total amount to be expensed over the vesting period is determined by reference to the fair value of the instruments granted, excluding the impact of any non-market vesting conditions. Non-market vesting conditions are included in assumptions about the number of instruments that are expected to become exercisable. At each balance sheet date, the Company revises its estimates of the number of instruments that are expected to become exercisable. It recognizes the impact of the revision of original estimates, if any, prospectively in the income statement, and a corresponding adjustment to equity over the remaining vesting period. Stock options granted under the Company’s stock option plans A, B, C and the 2016 Stock Option and Incentive Plan are valued using the Black-Scholes option pricing model (see Note 18). This valuation model as well as parameters used such as expected volatility and expected term of the stock options are partially based on management’s estimates. The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised. We estimate the fair value of non-vested stock awards (restricted shares and restricted share units) using a reasonable estimate of market value of the common stock on the date of the award. We classify our share-based payments as equity-classified awards as they are settled in shares of our common stock. We measure equity-classified awards at their grant date fair value and do not subsequently remeasure them. Compensation costs related to equity-classified awards are equal to the fair value of the award at grant-date amortized over the vesting period of the award using the graded method. We reclassify that portion of vested awards to share premium as the awards vest. Provisions Provisions are recognized when the Company has a present legal or constructive obligation as a result of past events where it is more likely than not that an outflow of resources will be required to settle the obligation, and a reliable estimate of the amount can be made. Taxation Current income tax assets and liabilities for the period are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the tax amounts are those that are enacted or substantively enacted, at the reporting date in accordance with the fiscal regulations of the respective country where the Company operates and generates taxable income. Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. If required, deferred taxation is provided in full using the liability method, on all temporary differences at the reporting dates. It is calculated at the tax rates that are expected to apply to the period when it is anticipated the liabilities will be settled, and it is based on tax rates (and laws) that have been enacted or substantively enacted at the reporting date. Deferred income tax assets are recognized to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Although the Company has substantial tax loss carryforwards, historically, due to the fact that the Company had limited certainty on the achievement of key milestones, it has not recognized any deferred tax assets. Earnings per share The Company presents basic earnings per share for each period in the financial statements. The earnings per share is calculated by dividing the earnings of the period by the weighted average number of shares (common and preferred) outstanding during the period. Diluted earnings per share reflect the potential dilution that could occur if dilutive securities such as share options were vested or exercised into common shares or resulted in the issuance of common shares that would participate in net income. Anti-dilutive shares are excluded from basic and dilutive earnings per share calculation. Critical judgments and accounting estimates The preparation of financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. The areas where AC Immune has had to make judgments, estimates and assumptions relate to (i) revenue recognition on collaboration and licensing agreements, (ii) clinical development accruals, (iii) net employee defined benefit liability, (iv) income taxes and (v) share-based compensation. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Income taxes As disclosed in Note 16, the Company has tax losses that can generally be carried forward for a period of 7 years from the period the loss was incurred. These tax losses represent potential value to the Company to the extent that the Company is able to create taxable profits before the expiry period of these tax losses. The Company has not recorded any deferred tax assets in relation to these tax losses. Preferred shares Significant judgment was required in determining the classification of the Preferred Shares issued by the Company as either equity or liabilities. The Preferred shareholders received certain preference rights that represented a significant proportion of the net assets of the Company in the case of liquidation or certain exit events, the occurrence of which was outside the control of the Company. These Preferred Shares remained outstanding until the Company completed an IPO in September 2016 and at that time the Preferred Shares were converted from Preferred Shares to Common Shares on a one-for-one basis. Segment reporting The Company has one segment. The Company currently focuses all of its resources on discovering and developing therapeutic and diagnostic products targeting misfolded proteins. The Company is managed and operated as one business. A single management team that reports to the chief operating decision maker comprehensively manages the entire business. Accordingly, the Company views its business and manages its operations as one reportable segment. Non-current assets are located in and revenue is attributable to the Company’s country of domicile, Switzerland. Accounting pronouncements – not yet adopted IFRS 9 Financial Instruments will supersede IAS 39 Financial Instruments: Recognition and Measurement and is effective for annual periods beginning on or after January 1, 2018. IFRS 9 covers classification and measurement of financial assets and financial liabilities, impairment of financial assets and hedge accounting. The Company expects to adopt this standard on January 1, 2018, and after completing its assessment of the standard, AC Immune does not anticipate IFRS 9 to have a material impact on the financial statements. IFRS 16 Leases provides a new model for lessee accounting in which all leases, other than short-term and small-ticket-item leases, will be accounted for by the recognition on the balance sheet of a right-to-use asset and a lease liability, and the subsequent amortization of the right-to-use asset over the lease term. IFRS 16 will be effective for annual periods beginning on or after January 1, 2019 with early adoption permitted. AC Immune is still assessing the impact of this standard on its financial statements. The Company has completed its analysis of the impact of IFRS 15 Revenue from Contracts with Customers, which amends revenue recognition requirements and establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The standard replaces IAS 18 Revenue and IAS 11 Construction Contracts and Related Interpretations. The new standard, as amended, becomes effective for the Company in the first quarter of fiscal year 2018, but allows the Company to adopt early. The Company will adopt this accounting standard in the first quarter of fiscal year 2018. The Company will adopt this standard using the modified retrospective method. Under this method, the cumulative effect of adopting the standard will be recorded to retained earnings on January 1, 2018. We have completed our assessment of the effect of this adoption, including a detailed review of all of our contracts to identify potential differences in accounting as a result of the new standard and use of the practical expedient regarding contract modifications. The new standard will result in additional revenue-related disclosures in the footnotes to our financial statements. Adoption of this standard will also require changes to certain business processes which are in place to ensure our compliance. Based on our analysis, we do not anticipate a material impact on our total revenues or costs. |
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060400 - Disclosure - Property, plant and equipment
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of property, plant and equipment [text block] |
For the years ended December 31, 2017, 2016 and 2015, the Company incurred CHF 580 thousand, 278 thousand and 287 thousand in depreciation expense, respectively. |
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060500 - Disclosure - Financial Assets
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of restricted cash and cash equivalents [text block] |
AC Immune has two deposits in escrow accounts totaling CHF 126 thousand associated with the lease of the Company’s premises as of December 31, 2017 and CHF 86 thousand as of December 31, 2016. |
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060600 - Disclosure - Prepaid expenses and accrued income
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of prepaid expenses and accrued income [Text Block] |
The prepaid expenses relate mainly to research contracts with down-payments at contract signature and the related activities will start or continue into 2018. Accrued income consists of CHF 1.5 million as of December 31, 2017 associated with our Biogen collaboration and CHF 1.2 million associated with our Janssen collaboration (see Note 13). CHF 0.9 million was accrued as of December 31, 2016 and subsequently invoiced in 2017. |
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060700 - Disclosure - Other current receivables
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of other current receivables [Text Block] |
The maturity of these assets is less than three months. The Company considers the counterparty risk as low and the carrying amount of these receivables is considered to correspond to their fair value. |
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060800 - Disclosure - Cash and cash equivalents
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of cash and cash equivalents [text block] |
At the balance sheet dates, Company funds were held in CHF, EUR and USD currencies. As of December 31, 2017, funds in EUR and USD were translated into CHF at a rate of 1.169 and 0.976, respectively. |
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060900 - Disclosure - Share capital
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of share capital, reserves and other equity interest [text block] |
As of December 31, 2017 and 2016, the issued share capital amounted to CHF 1,147,104 and CHF 1,135,468 respectively and comprised of Common Shares of 57,355,188 and 56,773,392, respectively. The table below summarizes the Company’s capital structure:
The Common Shares nominal values of CHF 0.02 per share are fully paid in. The changes in common shares outstanding for the year ended December 31, 2017 represent 4,023 Restricted Shares issued, 5,998 Restricted Share Units which vested and 571,775 share options that were exercised. On April 15, 2016, AC Immune completed a private placement of Series E preferred shares, each with a nominal value of CHF 0.02 per share (the “Series E Private Placement Extension”). An aggregate 1,401,792 Series E preferred shares were issued at a price of $9.6384 per preferred share to certain strategic investors, individuals and existing shareholder in the Series E Private Placement Extension for an aggregate subscription amount of approximately $13.5 million. As previously referenced in Note 3 in the summary of significant accounting policies, all outstanding Preferred Shares were converted to common shares as a result of the IPO completed in September 2016. The changes in common shares outstanding for the year ended December 31, 2016 represent (i) 6.9 million common shares issued as a result of the Company’s 2016 IPO, (ii) 38,577,042 additional common shares as a result the conversion of all outstanding preferred shares (including the 1.4 million preferred Series E shares issued in April 2016) on a one-for-one basis as a result of the Company’s 2016 IPO and (iii) 2,069,100 share options exercised during 2016. |
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061000 - Disclosure - Trade payables and accrued liabilities
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of trade and other payables [text block] |
An accrual of CHF 1.1 million and CHF 1.0 million was recognized for performance-related remuneration relating to 2017 and 2016, respectively. |
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061100 - Disclosure - Deferred income
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Deferred income |
For the year ended December 31, 2017, the Company has recorded CHF 0.4 million in deferred income in relation to research funding commitments from Biogen. For the year ended December 31, 2016, we received a research contribution from Biogen for research collaboration of $1.5 million (CHF 1.5 million) for the alpha-synuclein and TDP-43 PET imaging programs. As of December 31, 2016, the remaining CHF 521 thousand was recorded as a current liability in deferred income and was recognized as revenue in 2017 as remaining performance obligations were completed. |
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061200 - Disclosure - Long term financing obligation
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of Long term financing obligation [Text Block] |
On January 4, 2016 and September 13, 2016 for fiscal years 2016 and 2017, respectively, AC Immune obtained separate funding commitment notices from the LuMind Research Down Syndrome Foundation (“LuMind”) totaling $200 thousand in each instance. Per the Research Grant Agreement, the terms stipulate that AC Immune has an obligation to reimburse LuMind for an amount equal to 125% of the then funding commitment made by LuMind to AC Immune. AC Immune has accordingly recorded a long-term financing obligation for the total $400 thousand (CHF 395 thousand) committed and a corresponding interest accrual of $100 thousand (CHF 99 thousand). |
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061300 - Disclosure - Revenues
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of revenue [text block] |
Anti-Abeta antibody in AD - Collaboration agreement of 2006 with Genentech In November 2006, AC Immune signed an exclusive, worldwide licensing agreement for crenezumab, our humanized monoclonal antibody targeting misfolded Abeta. Genentech commenced Phase 3 clinical studies for crenezumab in the first quarter of 2016. In February 2017, Genentech started a second Phase 3 clinical trial. If crenezumab receives regulatory approval, we will be entitled to receive royalties that are tied to annual sales volumes with different royalty rates applicable in the U.S. and Europe. These percentage rates range from net high single digits to the mid-teens. Under the agreement with Genentech, we may become eligible to receive payments totaling up to approximately $340 million, excluding royalties. As of December 31, 2017 we have received total payments of $65 million (CHF 70.1 million). We recognized the Phase 3 July 2015 payment as revenue in our 2015 fiscal year since there was no further performance requirement to be met by the Company. The agreement provides for a second therapeutic product based on the same intellectual property and anti-Abeta antibody compound as well as an anti-Abeta diagnostic product. Genentech may terminate the agreement at any time by providing three months’ notice to us. In such event all costs incurred are still refundable. Anti-Tau antibody in AD – Collaboration agreement of 2012 with Genentech In June 2012, we entered into a second partnership with Genentech to commercialize our anti-Tau antibodies for use as immunotherapeutics. The value of this exclusive, worldwide alliance is potentially greater than CHF 400 million and includes upfront and milestone payments. In addition to milestones, we will be eligible to receive royalties on sales at a percentage rate ranging from the mid-single digits to high single digits. The agreement also provides for collaboration on two additional indications built on the same anti-Tau antibody program as well as a potential anti-Tau diagnostic product. To date, we have received payments totaling CHF 59 million, including a CHF 14 million milestone payment recognized and payment received in the fourth quarter of 2017 associated with the first patient dosing in a Phase 2 clinical trial for Alzheimer’s Disease with an anti-Tau monoclonal body known as RO7105705, a CHF 14 million milestone payment recognized in the second quarter of 2016 and received in July 2016, associated with the recent announcement of the commencement of the Phase 1 clinical study of the lead anti-Tau antibody candidate and a CHF 14 million milestone payment received in 2015 in connection with the ED-GO decision. Genentech may terminate the agreement at any time by providing three months’ notice to us. In such event all costs incurred are still refundable. Tau Vaccine in AD – Collaboration agreement of 2014 with Janssen Pharmaceuticals In December 2014, we entered into a partnership with Janssen Pharmaceuticals, a Johnson & Johnson company, to develop and commercialize therapeutic anti-Tau vaccines for the treatment of AD and potentially other Tauopathies. The partnership includes a worldwide exclusive license and research collaboration. We and Janssen will co-develop the lead therapeutic vaccine, ACI-35, through Phase 1b completion. From Phase 2 and onward, Janssen will assume responsibility for the clinical development, manufacturing and commercialization of ACI-35. ACI-35 is an active therapeutic vaccine stimulating the patient’s immune system to produce a polyclonal antibody response against phosphorylated Tau protein. The agreement also allows for the collaboration to be expanded to a second indication based on the same anti-Tau vaccine program and intellectual property related to this program. We received an upfront payment of CHF 25.9 million which we recognized in 2014 and are eligible to receive development, regulatory and commercialization milestone payments for AD and a potential second indication outside of AD. Additionally, we will receive royalties on sales at a percentage rate ranging from the low double digits to mid-teens. The two companies have entered into a three-year joint research collaboration, which was subsequently amended to five years, to further characterize and develop novel vaccine therapies for the treatment of Tauopathies. The recognition of the upfront payment from Janssen was recorded at the time of receipt as the Company determined that the license granted to Janssen was a separate, non-contingent deliverable under the agreement. The Company determined the license had stand-alone value based on Janssen’s ability to create value from the license without our research and development support services due their extensive experience in vaccine development and production which would allow them to complete the phase 1b clinical trials. In 2016, we received payments of CHF 1.5 million for pre-payment of research and external research costs. Pursuant to the terms of the collaboration agreement, there is a performance obligation until the end of the year. As a result, we recognized the proceeds from the milestone payment over a 12-month period on a straight-line basis. In May 2016, we received a CHF 4.9 million payment for reaching a clinical milestone in the Phase 1b study. As we met all performance obligations on reaching the milestone, we have recognized related revenue. In July 2017, AC Immune and Janssen entered into a Second Amendment to the December 2014 License, Development and Commercialization Agreement. The Amendment allows for the alignment of certain payment provisions with the new Development Plan and Research Plan activities. ACI and Janssen will jointly share R&D costs until the completion of the first Phase 2 or first Phase 3 trial begins. Under the terms of the agreement, Janssen may terminate the agreement at any time after completion of the Phase 1b clinical study by providing 90 days’ notice to us. Tau-PET imaging agent in AD – License and Collaboration agreement of 2014 with Piramal Imaging In May 2014, AC Immune SA entered into an LCA, our first diagnostic partnership with Piramal Imaging (“Piramal”), a division of Piramal Enterprises, Ltd. The LCA with Piramal is an exclusive, worldwide licensing agreement for the research, development and commercialization of the Company’s Tau protein positron emission tomography (PET) tracers supporting the diagnosis and clinical management of AD and potential Tau-related disorders and includes upfront and sales milestone payments totaling up to EUR 157 million, plus royalties on sales at a percentage rate ranging from mid-single digits to low double digits. The upfront payment of EUR 500 thousand received from this collaboration was deferred over a period of 12 months which was the joint Research Collaboration period. As such, the residual balance in deferred revenue related to this collaboration at December 31, 2014, was fully recognized until May 2015. In March 2017, we invoiced Piramal for a CHF 1.1 million milestone related to the initiation of “Part B” of the first-in-man Phase 1 clinical trial for PSP (Progressive Supranuclear Palsy). As we met all performance obligations on reaching the milestone, we have recognized this milestone as revenue in the first quarter of fiscal 2017 and received payment in Q4 2017. We are also entitled to further clinical milestones totaling EUR 6 million should the compound make it through to Phase 3 clinical studies and are further entitled to potential regulatory, commercialization and sales based milestones totaling EUR 150 million. Piramal may terminate the LCA agreement by providing three months’ notice to the Company. Alpha-synuclein and TDP-43 PET tracer in AD – Collaboration agreement of 2016 with Biogen On April 13, 2016, AC Immune entered into a non-exclusive research collaboration agreement with Biogen International GmbH, or Biogen. Under the agreement, we and Biogen have agreed to collaborate in the research and early clinical development of our alpha-synuclein PET Tracer program for Parkinson’s disease and other synucleinopathies, and a second program for the identification, research and development of novel PET ligands against TDP-43, a protein recently linked to neurodegeneration in diseases such as amyotrophic lateral sclerosis. In addition, we have agreed to share the costs of the collaboration, with Biogen primarily funding the majority of research costs, subject to a cap, which includes an upfront technology access fee and funding towards research and development personnel. We will own all intellectual property rights to any invention relating to alpha-synuclein or TDP-43 PET tracers. In April 2017, we began the second year of our collaboration and have recognized CHF 3.4 million for research contribution and collaboration services. We have also recognized the remaining CHF 0.5 million related to the technology access fee bill in April 2016 which was amortized over a 12-month period. As of December 31, 2017, CHF 355 thousand is recorded as a current liability in deferred income and is expected to be recognized as revenue in 2018 as remaining performance obligations are completed. Recombinant protein therapeutic candidate – Collaboration with Essex Bio-Technology Limited On May 19, 2017, we entered into a Research Project Agreement with Essex Bio-Technology Limited, or Essex, to develop a recombinant protein therapeutic candidate acting on a unique neuroprotective mechanism for treatment of neurological diseases, such as Alzheimer’s disease and frontotemporal dementia. Essex will provide joint research commitment as well as financial support to AC Immune for the pre-IND development of the biological agent. As part of this agreement, the parties have agreed to an initial two year Research Plan, which intends to develop a basic Fibroblast Growth Factor ("bFGF") as a therapeutic for the treatment of neurodegenerative diseases and to generate novel antibody therapeutics. Under the terms of the agreement, Essex will provide support to AC Immune until the selection of a collaboration product by the Joint Steering Committee, up to a maximum of CHF 750 thousand per year. The Company recognized CHF 78 thousand for the year ended December 31, 2017. Continuation of 2015 Grant from the Michael J. Fox Foundation On September 16, 2017, AC Immune formally signed a one year grant continuation with the Michael J. Fox Foundation for Parkinson’s Disease research. This grant provides funds for the development of Positron Emission Tomography (PET) tracers for the alpha-synuclein protein, to support the early diagnosis and clinical management of Parkinson’s disease. The Company recognized CHF 95 thousand for research services performed for the year ended December 31, 2017. |
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Network |
061400 - Disclosure - Expenses by category
(http://acimume.com/role/ExpensesByCategory)
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of expenses [text block] |
Research and Development
General and Administrative
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Network |
061500 - Disclosure - Related-party transactions
(http://acimume.com/role/RelatedpartyTransactions)
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of related party [text block] |
Key management including the Board of Directors (five individuals excluding the CEO) and the Executive Management (four individuals) compensation was:
In April 2017, Joerg Hornstein was named the Chief Financial Officer and a member of the Executive Management. He replaced the former CFO whose tenure ended in November 2016. Friedrich von Bohlen and Peter Bollmann joined the Board of Directors of AC Immune in October and December 2015, respectively. Friedrich von Bohlen replaced Christof Hettich who stepped down from the Board in August 2015. Hans-Beat Guertler resigned from the board in December 2015. His position was assumed by Peter Bollmann. In November 2016, Mr. Thomas Graney joined the Board of Directors of AC Immune, replacing Mathias Hothum as his term expired. Short-term employee benefits comprise of salaries, bonuses, social security and expense allowances. 257,916, 98,500, and 45,000 options were granted in 2017, 2016 and 2015, respectively, to the Executive Management of the Company. No options were granted in 2017, 2016, and 2015, respectively, to the Directors of the Company. In connection with his departure in the fourth quarter of 2016, the former Chief Financial Officer forfeited his initial 2016 grant (included in the aggregate 2016 total above), and in its place was awarded 49,250 options. The fourth quarter 2016 grant date fair value of the replacement award was CHF 674 thousand. The Company granted 4,023 Restricted Shares as part of a Restricted Share Award to one of our Directors in accordance with our 2016 Stock Option and Incentive Plan in 2017. No such awards were issued in 2016 and 2015. In the third quarter of fiscal 2017, the Company granted 125,332 Restricted Share Units to certain members of the Board of Directors and Executive Management. No such awards were issued in 2016 and 2015. |
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Network |
061600 - Disclosure - Income taxes
(http://acimume.com/role/IncomeTaxes)
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Income taxes |
The Company recognized no income tax expense or deferred tax asset or liability positions for the years ended December 31, 2017, 2016, and 2015. The income tax expense for each year can be reconciled to Income / (loss) before tax as follows:
The tax rate used for the 2017 reconciliations above is the corporate tax rate of 20.5% (21%: 2016 and 22% : 2015) payable by corporate entities in the Canton of Vaud, Switzerland on taxable profits under tax law in that jurisdiction. In 2015, AC Immune was able to apply tax loss carryforwards to reduce its effective tax rate to zero.
Deductible temporary differences related to the retirement benefit plan do not expire. Tax losses expiry dates are shown in the table below:
The tax losses available for future offset against taxable profits have increased by CHF 25.9 million from 2016, representing the amount of tax losses that are additionally available as an offset, subject to expiration as disclosed in the table above, against future taxable income. Consistent with prior years, the Company has not recorded any deferred tax assets in relation to the past tax losses available for offset against future profits as the recognition criteria have not been met at the balance sheet date. |
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Network |
061700 - Disclosure - Retirement benefit plan
(http://acimume.com/role/RetirementBenefitPlan)
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# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of employee benefits [text block] |
The Company participates in a collective foundation covering all of its employees including its executive officers. In addition to retirement benefits, the plan provides death or long-term disability benefits. Contributions paid to the plan are computed as a percentage of salary, adjusted for the age of the employee and shared approximately 47% and 53% by employee and employer, respectively. This plan is governed by the Swiss Law on Occupational Retirement, Survivors and Disability Pension Plans (BVG), which requires contributions to be made to a separately administered fund. The fund has the legal form of a foundation and it is governed by the board of trustees, which consists of an equal number of employer’s and employee’s representatives. The board of trustees is responsible for the administration of the plan assets and for the definition of the investment strategy. The collective foundation is governed by a foundation board. The board is made up of an equal number of employee and employer representatives of the different affiliated companies. The Company has no direct influence on the investment strategy of the foundation board. The assets are invested by the pension plan, to which many companies contribute, in a diversified portfolio that respects the requirements of the Swiss BVG. Therefore disaggregation of the pension assets and presentation of plan assets in classes that distinguish the nature and risks of those assets is not possible. Under the Plan, both the Company and the employee share the costs equally. The structure of the plan and the legal provisions of the BVG mean that the employer is exposed to actuarial risks. The main risks are investment risk, interest risk, disability risk and the life expectancy of pensioners. Through our affiliation with the pension plan, the Company has minimized these risks, since they are shared between a much greater number of participants. On leaving the Company, a departing employee’s retirement savings are transferred to the pension institution of the new employer or to a vested benefits institution. This transfer mechanism may result in pension payments varying considerably from year to year. The pension plan is exposed to Swiss inflation, interest rate risks and changes in the life expectancy for pensioners. For accounting purposes under IFRS, the plan is treated as a defined benefit plan. Liabilities are calculated annually by an independent actuary. Plan assets have been estimated at their fair market value and liabilities have been calculated according to the “Projected Unit Credit” method. The following table sets forth the status of the defined benefit pension plan and the amount that should be recognized in the balance sheet:
The following amounts have been recorded as net pension cost in the statement of income:
The changes in defined benefit obligation, fair value of plan assets and unrecognized (gains) / losses are as follows:
Employer’s contribution to the pension plan for the financial year 2018 are estimated to be CHF 630 thousand.
The fair value of the plan assets is the cash surrender value of the insurance with AXA. The investment strategy defined by the board of trustees follows a conservative profile. The plan assets are primarily held within instruments with quoted market prices in an active market, with the exception of real estate and mortgages. The weighted average duration of the defined benefit obligation is 20.5 years as of December 31, 2017. The actuarial assumptions used for the calculation of the pension cost and the defined benefit obligation of the defined benefit pension plan for the year 2017, 2016 and 2015 are as follows:
In defining the benefits, the minimum requirements of the Swiss Law on Occupational Retirement, Survivors and Disability Pension Plans (BVG) and its implementing provisions must be observed. The BVG defines the minimum pensionable salary and the minimum retirement credits. A quantitative sensitivity analysis for significant assumption as of December 31, 2017 is as shown below:
The sensitivity analyses above is subject to limitations and has been determined based on a method that extrapolates the impact on net defined benefit obligation as a result of reasonable changes in key assumptions occurring at the end of the reporting period. |
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Network |
061800 - Disclosure - Share-based compensation
(http://acimume.com/role/SharebasedCompensation)
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of share-based payment arrangements [text block] |
Through the year ended December 31, 2017, the Company has issued equity-based instruments under four different plans that existed in 2017 as outlined in the table below. The Company’s 2016 Share Option and Incentive Plan (“Plan”) was approved by the shareholders at the Ordinary Shareholder’s meeting in November 2016. The 2016 Plan authorizes the grant of incentive and non-qualified share options, share appreciation rights, restricted share awards, restricted share units, unrestricted share awards, performance share awards, performance-based awards to covered employees and dividend equivalent rights. The following table summarizes equity settled share option grants since inception under each plan:
The number and weighted average exercise prices (in CHF) of options under the share option programs for Plans A, B, C1 and 2016 are as follows:
The weighted average exercise price for options granted in 2017, 2016 and 2015 is CHF 9.70, CHF .14548 and CHF .14548, respectively. The range of exercise prices for outstanding options was CHF 0.14548 to CHF 12.00 as of December 31, 2017 and 0.14548 as of December 31, 2016 and 2015. The weighted average fair values of the options granted in 2017, 2016 and 2015 are CHF 7.29, CHF 5.85, and CHF 1.77, respectively. These fair values of options granted have been determined using the Black-Scholes option pricing model and an exercise price ranging from CHF 9.53 to CHF 12.00 in 2017 (2016 and 2015: CHF 0.14548), a weighted average share price of CHF 8.77 (2016: CHF 5.96 and 2015: CHF 1.91), a risk-free interest rate of 0% (2016 and 2015: 0%) and a volatility of 80% (2016: 80% and 2015: 50%) with an expected duration of 6 years (2016 and 2015: 6 years). All options expire 10 years from the grant date unless otherwise noted. Prior to the IPO, the exercise price was set by the Board of Directors. The volatility is based on the historical trend of an appropriate sample of companies operating in the biotech and pharmaceutical industry. The risk-free interest rate is based on the CHF swap rate for the expected life of the option. The weighted average share price of common share options exercised in 2017 is CHF 10.53 (2016: CHF 6.22 and 2015: CHF 1.91). The expense charged against the income statement for the financial year 2017 amounts to CHF 1,579 thousand (2016: CHF 1,317 thousand and 2015: 540 thousand). The expense is revised by the Company based on the number of instruments that are expected to become exercisable. The 2016 expense also reflects a share based option award that was modified in 2016 to amend the option grant’s contractual life and the issuance of a replacement award. An incremental fair value of CHF 238 thousand was immediately recognized in 2016 as a result of the modification of the share options contractual life. Additionally, in connection with former CFO departure in the fourth quarter of 2016, the former Chief Financial Officer forfeited his initial 2016 grant (included in the aggregate 2016 total of 98,500), and in its place was awarded 49,250 options, which has been accounted for as a new award granted on the date of forfeiture of the original award. The fourth quarter 2016 grant date fair value of the replacement award was CHF 674 thousand. The fair value of the modified award was measured using the Black-Scholes option pricing model with similar assumptions to the 2016 option, except for a currently quoted common share price as of the date of the modification. The following table summarizes non-vested share awards (restricted share and restricted share units) during the year ended December 31, 2017 (no such awards were granted in 2016 and 2015, respectively):
The weighted average grant date fair value of the restricted share awards granted (restricted shares and restricted share units) in 2017 was CHF 9.62. No RSAs or RSUs were granted in 2016 and 2015. The weighted average grant date fair values of the non-vested share awards granted (restricted shares and restricted share units) in 2017, 2016 and 2015 are CHF 9.59, 0 and 0, respectively. These fair values of non-vested share awards granted have been determined using a reasonable estimate of market value of the common stock on the date of the award. |
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Network |
061900 - Disclosure - Commitments and contingencies
(http://acimume.com/role/CommitmentsAndContingencies)
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Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of commitments and contingent liabilities [text block] |
The Company has research contracts with several external service providers. As of December 31, 2017 external research projects for CHF 9.4 million were committed for 2018. Rental contract for laboratory and offices space at the EPFL Innovation Park in Ecublens/Lausanne can be cancelled within a 6 month notice period. Lease expense in 2017 was CHF 0.5 million. As of December 31, 2017, rental contracts for CHF 0.2 million were committed for 2018. The Company has a contractual obligation that requires the payment of royalties to a third party, which is associated with the achievement of program milestones. As of December 31, 2017, the Company’s contractual obligation associated with this agreement was CHF 0.4 million. |
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Network |
062000 - Disclosure - Earnings per share
(http://acimume.com/role/EarningsPerShare)
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# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of earnings per share [text block] |
For the years ended December 31, 2017, 2016 and 2015 basic and diluted earnings per share is based on the weighted average number of shares issued and outstanding. Weighted-average dilutive shares outstanding excludes antidilutive shares to be issued that totaled 1,463,056 and 1,687,900 from the computation of diluted income (loss) per common share for the years-ended December 31, 2017 and 2016, respectively. The weighted average number of equity awards outstanding for the years ended December 31, 2017 and 2016 was 1,582,612 and 2,784,245, respectively. |
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Network |
062100 - Disclosure - Financial instruments and risk management
(http://acimume.com/role/FinancialInstrumentsAndRiskManagement)
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Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of financial risk management [text block] |
The Company’s activities expose it to the following financial risks: market risk (currency risk), credit risk and liquidity risk. The Company’s overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Company’s financial performance. The following table shows the carrying amounts of financial assets and financial liabilities:
Foreign exchange risk The Company is exposed to foreign exchange risk arising from currency exposures, primarily with respect to the EUR, USD and to a lesser extent to GBP, DKK and SEK. The currency exposure is not hedged. However, the Company has a policy of matching its cash holdings to the currency structure of its expenses, which means that the Company holds predominately CHF, EUR and USD (see also Note 8). In the Company’s income statements for the years ended December 31, 2017, 2016 and 2015 a loss of 4.2 million and a gain of CHF 3.4 million and CHF 1.6 million, respectively, is recognized in the financial statement line item “Finance Income/(expense), net.” Credit risk The majority of the cash and cash equivalents is held within one bank. However, the credit risk on liquid funds is limited because the counterparty is a bank with a high credit-rating assigned by international credit-rating agencies. The maximum amount of credit risk is the carrying amount of the financial assets. Trade and other receivables are fully performing, not past due and not impaired (see Note 6). Liquidity risk Inherent in the Company’s business are various risks and uncertainties, including its limited operating history and the high uncertainty that new therapeutic concepts will succeed. AC Immune’s success may depend in part upon its ability to (i) establish and maintain a strong patent position and protection, (ii) enter into collaborations with partners in the biotech and pharmaceutical industry, (iii) acquire and keep key personnel employed, and (iv) acquire additional capital to support its operations. The Company’s approach of managing liquidity is to ensure sufficient cash to meet its liabilities when due. Therefore, management closely monitors the cash position on rolling forecasts based on expected cash flow to enable the Company to finance its operations for at least 18 months. Based on the current cash position, the Company is well financed through the second quarter of 2019. Foreign currency The Company undertakes certain transactions denominated in foreign currencies. Hence, exposure to exchange rate fluctuations arises. Exchange rate exposures are managed by matching its cash holdings to the currency structure of its expenses. As of December 31, 2017, if the CHF had strengthened/weakened by 10% against the EUR and the USD with all other variables held constant, the net loss for the period would have been lower/higher by CHF 2.1 million (2016: CHF 10.9 million), mainly as a result of foreign exchange gains/losses on predominantly EUR/USD denominated cash and cash equivalents. Interest rates The Company is not materially exposed to any interest rates fluctuations. |
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Network |
062200 - Disclosure - Capital risk management
(http://acimume.com/role/CapitalRiskManagement)
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of objectives, policies and processes for managing capital [text block] |
The Company’s objectives when managing capital are to safeguard the Company’s ability to continue as a going concern and to preserve the capital on the required statutory level in order to succeed in developing a cure against AD. |
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Network |
062300 - Disclosure - Post balance sheet events
(http://acimume.com/role/PostBalanceSheetEvents)
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of events after reporting period [text block] |
On February 2, 2018, we entered into an additional lease with the EPFL Innovation Park to expand our premises by more than 4,300 square feet effective March 1, 2018. As part of this expansion, the Company agreed to purchase CHF 750 thousand of the previous tenant’s lab equipment. |
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Network |
070300 - Disclosure - Summary of significant accounting policies (Policies)
(http://acimume.com/role/SummaryOfSignificantAccountingPoliciesPolicies)
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Description of accounting policy for accounting judgments and estimates [Policy Text Block] | Critical judgments and accounting estimates The preparation of financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. The areas where AC Immune has had to make judgments, estimates and assumptions relate to (i) revenue recognition on collaboration and licensing agreements, (ii) clinical development accruals, (iii) net employee defined benefit liability, (iv) income taxes and (v) share-based compensation. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Income taxes As disclosed in Note 16, the Company has tax losses that can generally be carried forward for a period of 7 years from the period the loss was incurred. These tax losses represent potential value to the Company to the extent that the Company is able to create taxable profits before the expiry period of these tax losses. The Company has not recorded any deferred tax assets in relation to these tax losses. Preferred shares Significant judgment was required in determining the classification of the Preferred Shares issued by the Company as either equity or liabilities. The Preferred shareholders received certain preference rights that represented a significant proportion of the net assets of the Company in the case of liquidation or certain exit events, the occurrence of which was outside the control of the Company. These Preferred Shares remained outstanding until the Company completed an IPO in September 2016 and at that time the Preferred Shares were converted from Preferred Shares to Common Shares on a one-for-one basis. | |||||||||||||||||||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Description of accounting policy for classification of assets and liabilities [Policy Text Block] | Current vs. non-current classification The Company presents assets and liabilities in the balance sheet based on current/non-current classification. The Company classifies all amounts to be realized or settled within twelve months after the reporting period to be current and all other amounts to be non-current. | |||||||||||||||||||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of accounting policy for changes in accounting policies not yet adopted [Policy Text Block] | Accounting pronouncements – not yet adopted IFRS 9 Financial Instruments will supersede IAS 39 Financial Instruments: Recognition and Measurement and is effective for annual periods beginning on or after January 1, 2018. IFRS 9 covers classification and measurement of financial assets and financial liabilities, impairment of financial assets and hedge accounting. The Company expects to adopt this standard on January 1, 2018, and after completing its assessment of the standard, AC Immune does not anticipate IFRS 9 to have a material impact on the financial statements. IFRS 16 Leases provides a new model for lessee accounting in which all leases, other than short-term and small-ticket-item leases, will be accounted for by the recognition on the balance sheet of a right-to-use asset and a lease liability, and the subsequent amortization of the right-to-use asset over the lease term. IFRS 16 will be effective for annual periods beginning on or after January 1, 2019 with early adoption permitted. AC Immune is still assessing the impact of this standard on its financial statements. The Company has completed its analysis of the impact of IFRS 15 Revenue from Contracts with Customers, which amends revenue recognition requirements and establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The standard replaces IAS 18 Revenue and IAS 11 Construction Contracts and Related Interpretations. The new standard, as amended, becomes effective for the Company in the first quarter of fiscal year 2018, but allows the Company to adopt early. The Company will adopt this accounting standard in the first quarter of fiscal year 2018. The Company will adopt this standard using the modified retrospective method. Under this method, the cumulative effect of adopting the standard will be recorded to retained earnings on January 1, 2018. We have completed our assessment of the effect of this adoption, including a detailed review of all of our contracts to identify potential differences in accounting as a result of the new standard and use of the practical expedient regarding contract modifications. The new standard will result in additional revenue-related disclosures in the footnotes to our financial statements. Adoption of this standard will also require changes to certain business processes which are in place to ensure our compliance. Based on our analysis, we do not anticipate a material impact on our total revenues or costs. | |||||||||||||||||||
4 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Financial assets and liabilities [Policy Text Block] | Financial assets and liabilities The Company’s financial assets and liabilities are comprised of receivables, cash and cash equivalents, trade payables and a long-term financing obligation. The carrying amount for these financial assets and liabilities approximates fair value. Receivables Receivables are non-derivative financial assets with fixed payments that are not quoted in an active market. They arise when the Company provides money, goods or services directly to a debtor with no intention of trading the receivable. They are included in current assets, except for those with maturities greater than 12 months after the balance sheet date, which are classified as long-term assets. Receivables are recognized at their billing value. An allowance for doubtful accounts is recorded for potential estimated losses when there is objective evidence of the debtor’s inability to make required payments. Cash and cash equivalents Cash and cash equivalents include deposits held with external financial institutions and cash on hand. All cash and cash equivalents are either in cash or in deposits with less than 3 months’ duration. The Company assesses at each period whether there is objective evidence that financial assets are impaired. Recognized impairment losses would be immediately recognized in the Statement of Income / (Loss). Trade payables Trade payables are recognized initially at fair value, which represents cost incurred. Long-term financing obligation The Company’s long-term financing obligation is measured as of the period end date based on the repayment terms when originated. | |||||||||||||||||||
5 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Description of accounting policy for earnings per share [text block] | Earnings per share The Company presents basic earnings per share for each period in the financial statements. The earnings per share is calculated by dividing the earnings of the period by the weighted average number of shares (common and preferred) outstanding during the period. Diluted earnings per share reflect the potential dilution that could occur if dilutive securities such as share options were vested or exercised into common shares or resulted in the issuance of common shares that would participate in net income. Anti-dilutive shares are excluded from basic and dilutive earnings per share calculation. | |||||||||||||||||||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Description of accounting policy for employee benefits [text block] | Employee benefits Post-employment benefits The Company operates the mandatory pension schemes for its employees in Switzerland. The schemes are generally funded through payments to insurance companies or trustee-administered funds. The Company has a pension plan designed to pay pensions based on accumulated contributions on individual savings accounts. However, this plan is classified as a defined benefit plan under IAS 19. The net defined benefit liability is the present value of the defined benefit obligation at the balance sheet date minus the fair value of plan assets. The defined benefit obligation is in all material cases calculated annually by independent actuaries using the projected unit credit method, which reflects services rendered by employees to the date of valuation, incorporates assumptions concerning employees’ projected salaries, pension increases as well as discount rates of highly liquid corporate bonds which have terms to maturity approximating the terms of the related liability. Remeasurements of the net defined benefit liability, which comprise actuarial gains and losses, the return on plan assets (excluding interest), are recognized immediately in Other Comprehensive Income. Past service costs, including curtailment gains or losses, are recognized immediately in general and administrative expenses within the operating results. Settlement gains or losses are recognized in general and administrative expenses within the operating results. The Company determines the net interest expense (income) on the net defined benefit liability for the period by applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period or in case of any significant events between measurement dates to the then-net defined benefit liability, taking into account any changes in the net defined benefit liability during the period as a result of contributions and benefit payments. Net interest expense and other expenses related to defined benefit plans are recognized in the statement of income. Share-based compensation The Company operates an equity-settled, share-based compensation plan. The fair value of the employee services received in exchange for the grant of equity based awards is recognized as an expense. The total amount to be expensed over the vesting period is determined by reference to the fair value of the instruments granted, excluding the impact of any non-market vesting conditions. Non-market vesting conditions are included in assumptions about the number of instruments that are expected to become exercisable. At each balance sheet date, the Company revises its estimates of the number of instruments that are expected to become exercisable. It recognizes the impact of the revision of original estimates, if any, prospectively in the income statement, and a corresponding adjustment to equity over the remaining vesting period. Stock options granted under the Company’s stock option plans A, B, C and the 2016 Stock Option and Incentive Plan are valued using the Black-Scholes option pricing model (see Note 18). This valuation model as well as parameters used such as expected volatility and expected term of the stock options are partially based on management’s estimates. The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised. We estimate the fair value of non-vested stock awards (restricted shares and restricted share units) using a reasonable estimate of market value of the common stock on the date of the award. We classify our share-based payments as equity-classified awards as they are settled in shares of our common stock. We measure equity-classified awards at their grant date fair value and do not subsequently remeasure them. Compensation costs related to equity-classified awards are equal to the fair value of the award at grant-date amortized over the vesting period of the award using the graded method. We reclassify that portion of vested awards to share premium as the awards vest. | |||||||||||||||||||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Description of accounting policy for foreign currency translation [text block] | Foreign currency transactions Foreign currency transactions are translated into the functional currency Swiss Francs (CHF) using prevailing exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into CHF at rates of exchange prevailing at reporting date. Any gains or losses from these translations are included in the statement of income in the period in which they arise. | |||||||||||||||||||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Description of accounting policy for income tax [text block] | Taxation Current income tax assets and liabilities for the period are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the tax amounts are those that are enacted or substantively enacted, at the reporting date in accordance with the fiscal regulations of the respective country where the Company operates and generates taxable income. Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. If required, deferred taxation is provided in full using the liability method, on all temporary differences at the reporting dates. It is calculated at the tax rates that are expected to apply to the period when it is anticipated the liabilities will be settled, and it is based on tax rates (and laws) that have been enacted or substantively enacted at the reporting date. Deferred income tax assets are recognized to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Although the Company has substantial tax loss carryforwards, historically, due to the fact that the Company had limited certainty on the achievement of key milestones, it has not recognized any deferred tax assets. | |||||||||||||||||||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Description of accounting policy for issued capital [text block] | Share capital and Initial Public Offering Ordinary (Common) Shares are classified as equity, as were all Preferred Shares previously outstanding prior to the IPO. Expenses directly attributable to the issuance of new shares are shown in equity as a deduction, net of tax, from the proceeds. Preferred Shares AC Immune had five classes (Class A, B, C, D and E) of Preferred Shares outstanding as of December 31, 2015. These Preferred Shares remained outstanding until the Company completed an IPO in September 2016 and at that time the Preferred Shares were converted to Common Shares on a one-for-one basis. The Preferred Shares were a class of shares that AC Immune SA issued in connection with five separate capital increases and conveyed voting rights and certain other rights to their holders. The holders of Preferred Shares owned 80.1% of the total amount of shares outstanding (assuming conversion of the Preferred Shares into Common Shares on a one-for-one basis) as of December 31, 2015 and the Company’s Board of Directors were predominantly the holders of Preferred Shares. The Preferred Shares had been the primary source of equity financing for the Company for more than 13 years until the Company completed an IPO in September 2016, at which point all Preferred Shares were converted to Common Shares. The Preferred Shares did not have mandatory redemption features; however, the Shareholders’ Agreement provided for conversion of Preferred Shares into Common Shares as a result of an IPO. The redemption of the Preferred Shares was authorized by the Company’s Board of Directors. The voting rights associated with Preferred Shares were the same as for Common Shares. Each Preferred Share entitled the holder to one vote. No dividends were paid on the Preferred Shares and the holders of Preferred Shares were not entitled to any dividends unless dividends are paid on the Common Shares. The Preferred Shares had a liquidation preference wherein, in the event of a change of control or a liquidation of the Company, the holders of Preferred Shares were entitled to receive, prior and in preference to the holders of Common Shares, the amount corresponding to the price paid for each Preferred Share. Thereafter, all holders of Preferred Shares participated with the holders of Common Shares on an as-if-converted basis in any remaining proceeds. On October 23, 2015, AC Immune completed a 250-for-1 stock split. The split was applied to all of AC Immune’s outstanding common shares, preferred shares (Series A, B, C, D and E) and vested and unvested options. The stock split impacted earnings per share (“EPS”). To facilitate a comparison of EPS figures, the 2015 reported EPS figures were adjusted to reflect the stock split. 2015 disclosures in notes 9 (share capital), 18 (share-based compensation) and 20 (earnings per share) have all been prepared taking into consideration the 250-for-1 stock split. On April 15, 2016, AC Immune completed a private placement of Series E preferred shares, each with a nominal value of CHF 0.02 per share (the “Series E Private Placement Extension”). An aggregate 1,401,792 Series E preferred shares were issued at a price of $9.6384 per preferred share to certain strategic investors, individuals and existing shareholder in the Series E Private Placement Extension for an aggregate subscription amount of approximately $13.5 million. The Series E preferred shares had substantially the same terms as the Series A, B, C and D preferred shares and were accounted for as equity on AC Immune’s balance sheet and subsequently converted to Common Shares as a result of the IPO. Initial Public Offering (IPO) On September 22, 2016, AC Immune successfully priced a 6.0 million common share IPO at $11.00 per share. On the same day, the underwriters exercised the overallotment option which resulted in a further 900,000 common shares being placed in the market and took the total number of shares offered to investors to 6.9 million common shares. The gross proceeds received were $75.9 million (CHF 74.5 million) while the proceeds net of underwriting fees amounted to $70.6 million (CHF 69.3 million). The IPO resulted in an increase of CHF 64.2 million in the share premium of AC Immune excluding the effect of transaction costs associated with the IPO related to the issuance of new shares. Transaction costs associated with the IPO and related to the issuance of new shares were charged directly against the share premium account thereby reducing the total equity reported. | |||||||||||||||||||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Description of accounting policy for property, plant and equipment [text block] | Property, plant and equipment Equipment is shown at historical acquisition cost, less accumulated depreciation and any accumulated impairment losses. Historical costs include expenditures that are directly attributable to the acquisition of the property, plant and equipment. Depreciation is calculated using a straight-line method to write off the cost of each asset to its residual value over its estimated useful life as follows:
The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. Where an asset’s carrying amount is greater than its estimated recoverable amount, it is written down to its recoverable amount. Gains and losses on disposals are determined by comparing the disposal proceeds with the carrying amount and are included in the Statements of Income / (Loss). | |||||||||||||||||||
11 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Description of accounting policy for provisions [text block] | Provisions Provisions are recognized when the Company has a present legal or constructive obligation as a result of past events where it is more likely than not that an outflow of resources will be required to settle the obligation, and a reliable estimate of the amount can be made. | |||||||||||||||||||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Description of accounting policy for recognition of revenue [text block] | Revenue recognition Revenue includes upfront fees, milestone payments as well as revenue from research and development agreements associated with collaborations with third parties and grants from public institutions and foundations. License of intellectual property Revenue from non-refundable, upfront license payments and performance milestones where the Company has continuing involvement is recognized over the estimated performance or agreement period, depending on the terms of the agreement. The recognition of revenue is prospectively changed for subsequent changes in the development or agreement period. For collaboration agreements on product candidates (i) that are in clinical development, (ii) where the upfront payment reflects a payment for past investments the Company has made in the development of the product candidate, access to the product candidate, the associated intellectual property and our knowledge, and, (iii) where there is no further performance commitment, the Company recognizes the fair value of the upfront payment at the time of entering into the collaboration agreement. For collaboration agreements (i) in clinical development but where conditions (ii) and (iii) are not met, the Company recognizes revenue from upfront payments under our collaboration agreements pro-rata over the term of the estimated period of performance under each agreement. For collaboration agreements, in addition to receiving upfront payments, the Company is also entitled to milestone and other contingent payments upon achieving pre-defined objectives. Milestone payments Revenue from milestones, if they are non-refundable and deemed substantive, is recognized upon successful accomplishment of the milestones. To the extent that non-substantive milestones are achieved and the Company has remaining performance obligations, milestones are deferred and recognized as revenue over the estimated remaining period of performance. | |||||||||||||||||||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Description of accounting policy for research and development expense [text block] | Research and Development Services The Company has certain arrangements with our collaboration partners that include contracting our full-time employees for research and development programs. These revenues are recorded in contract revenue as the services are performed. Research and development expenditure Given the stage of development of the Company’s products, all research expenditure is recognized as expense when incurred. Research and development expenditures include:
For external research contracts the “stage of completion” method is used to estimate the amount of accrued expense related to the research projects for its clinical studies. The Company estimates its accrued expenses as of the balance sheet date in the financial statement based on facts and circumstances known at the time. Registration costs for patents are part of the expenditure for research and development projects. Therefore, registration costs for patents are expensed when incurred as long as the research and development project concerned does not meet the criteria for capitalization. | |||||||||||||||||||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Description of accounting policy for segment reporting [text block] | Segment reporting The Company has one segment. The Company currently focuses all of its resources on discovering and developing therapeutic and diagnostic products targeting misfolded proteins. The Company is managed and operated as one business. A single management team that reports to the chief operating decision maker comprehensively manages the entire business. Accordingly, the Company views its business and manages its operations as one reportable segment. Non-current assets are located in and revenue is attributable to the Company’s country of domicile, Switzerland. |
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080300 - Disclosure - Summary of significant accounting policies (Tables)
(http://acimume.com/role/SummaryOfSignificantAccountingPoliciesTables)
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Schedule of information about property, plant and equipment useful life [Table Text Block] | Depreciation is calculated using a straight-line method to write off the cost of each asset to its residual value over its estimated useful life as follows:
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080400 - Disclosure - Property, plant and equipment (Tables)
(http://acimume.com/role/PropertyPlantAndEquipmentTables)
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of detailed information about property, plant and equipment [text block] |
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080600 - Disclosure - Prepaid expenses and accrued income (Tables)
(http://acimume.com/role/PrepaidExpensesAndAccruedIncomeTables)
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of detailed information about prepaid expenses and accrued income [Table Text Block] |
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080700 - Disclosure - Other current receivables (Tables)
(http://acimume.com/role/OtherCurrentReceivablesTables)
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of detailed information about other current receivables [Table Text Block] |
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Network |
080800 - Disclosure - Cash and cash equivalents (Tables)
(http://acimume.com/role/CashAndCashEquivalentsTables)
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Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of detailed information about cash and cash equivalents [Table Text Block] |
|
Fact Table | |
---|---|
Network |
080900 - Disclosure - Share capital (Tables)
(http://acimume.com/role/ShareCapitalTables)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of classes of share capital [text block] | The table below summarizes the Company’s capital structure:
|
Fact Table | |
---|---|
Network |
081000 - Disclosure - Trade payables and accrued liabilities (Tables)
(http://acimume.com/role/TradePayablesAndAccruedLiabilitiesTables)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of detailed information about trade payables and accrued liabilities [Table Text Block] |
|
Fact Table | |
---|---|
Network |
081300 - Disclosure - Revenues (Tables)
(http://acimume.com/role/RevenuesTables)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||||||||||||||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of detailed information about revenue [Table Text Block] |
|
Fact Table | |
---|---|
Network |
081400 - Disclosure - Expenses by category (Tables)
(http://acimume.com/role/ExpensesByCategoryTables)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Financial Result, net | Financial Result, net
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of general and administrative expense [text block] | General and Administrative
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of research and development expense [text block] | Research and Development
|
Fact Table | |
---|---|
Network |
081500 - Disclosure - Related-party transactions (Tables)
(http://acimume.com/role/RelatedpartyTransactionsTables)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block] | Key management including the Board of Directors (five individuals excluding the CEO) and the Executive Management (four individuals) compensation was:
|
Fact Table | |
---|---|
Network |
081600 - Disclosure - Income taxes (Tables)
(http://acimume.com/role/IncomeTaxesTables)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of detailed information about income tax losses expiry [Table Text Block] | Deductible temporary differences related to the retirement benefit plan do not expire. Tax losses expiry dates are shown in the table below:
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of detailed information about income tax reconciliation [Table Text Block] | The income tax expense for each year can be reconciled to Income / (loss) before tax as follows:
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of temporary difference, unused tax losses and unused tax credits [text block] | In 2015, AC Immune was able to apply tax loss carryforwards to reduce its effective tax rate to zero.
|
Fact Table | |
---|---|
Network |
081700 - Disclosure - Retirement benefit plan (Tables)
(http://acimume.com/role/RetirementBenefitPlanTables)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of fair value of plan assets [text block] | The changes in defined benefit obligation, fair value of plan assets and unrecognized (gains) / losses are as follows:
Employer’s contribution to the pension plan for the financial year 2018 are estimated to be CHF 630 thousand.
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of net defined benefit liability (asset) [text block] | The following table sets forth the status of the defined benefit pension plan and the amount that should be recognized in the balance sheet:
The following amounts have been recorded as net pension cost in the statement of income:
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of sensitivity analysis for actuarial assumptions [text block] | The actuarial assumptions used for the calculation of the pension cost and the defined benefit obligation of the defined benefit pension plan for the year 2017, 2016 and 2015 are as follows:
A quantitative sensitivity analysis for significant assumption as of December 31, 2017 is as shown below:
|
Fact Table | |
---|---|
Network |
081800 - Disclosure - Share-based compensation (Tables)
(http://acimume.com/role/SharebasedCompensationTables)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of number and weighted average exercise prices of other equity instruments [text block] | The following table summarizes non-vested share awards (restricted share and restricted share units) during the year ended December 31, 2017 (no such awards were granted in 2016 and 2015, respectively):
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of number and weighted average exercise prices of share options [text block] | The number and weighted average exercise prices (in CHF) of options under the share option programs for Plans A, B, C1 and 2016 are as follows:
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of terms and conditions of share-based payment arrangement [text block] | The following table summarizes equity settled share option grants since inception under each plan:
|
Fact Table | |
---|---|
Network |
081900 - Disclosure - Commitments and contingencies (Tables)
(http://acimume.com/role/CommitmentsAndContingenciesTables)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of contingent liabilities [text block] |
|
Fact Table | |
---|---|
Network |
082000 - Disclosure - Earnings per share (Tables)
(http://acimume.com/role/EarningsPerShareTables)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Earnings per share [text block] |
|
Fact Table | |
---|---|
Network |
082100 - Disclosure - Financial instruments and risk management (Tables)
(http://acimume.com/role/FinancialInstrumentsAndRiskManagementTables)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Disclosure of detailed information about carrying amounts of financial assets and financial liabilities [Table Text Block] | The following table shows the carrying amounts of financial assets and financial liabilities:
|
Fact Table | |
---|---|
Network |
090100 - Disclosure - General information (Details)
(http://acimume.com/role/GeneralInformationDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Number of technology platforms | 2 | aciu:Platform | INF |
Fact Table | |
---|---|
Network |
090200 - Disclosure - Basis of preparation (Details)
(http://acimume.com/role/BasisOfPreparationDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Genentech [Member] * Share Capital [member] | Collaborative arrangements, milestone payment received | 14000000 | iso4217:CHF | -6 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Janssen Pharmaceuticals [Member] * Share Capital [member] | Collaborative arrangements, milestone payment received | 4900000 | iso4217:CHF | -5 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Genentech [Member] * Share Capital [member] | Collaborative arrangements, milestone payment received | 14000000 | iso4217:CHF | -6 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Entity [Domain] * Share Capital [member] | Cash and cash equivalents | 3306000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Entity [Domain] * Share Capital [member] | Cash and cash equivalents | 76522000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Entity [Domain] * Share Capital [member] | Cash and cash equivalents | 152210000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Entity [Domain] * Share Capital [member] | Cash and cash equivalents | 124377000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-22 to 2016-09-22 | Entity [Domain] * Initial Public Offering [Member] | Proceeds from issue of ordinary shares | 74500000 | iso4217:CHF | -5 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-22 to 2016-09-22 | Entity [Domain] * Initial Public Offering [Member] | Proceeds from issue of ordinary shares | 75900000 | iso4217:USD | -5 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity [Domain] * Share Capital [member] | Private placement extension financing | 29499000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity [Domain] * Share Capital [member] | Private placement extension financing | 13206000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-01 to 2016-04-30 | Entity [Domain] * Preference shares, Series E [Member] | Private placement extension financing | 13200000 | iso4217:CHF | -5 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-01 to 2016-04-30 | Entity [Domain] * Preference shares, Series E [Member] | Private placement extension financing | 13500000 | iso4217:USD | -5 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity [Domain] * Share Capital [member] | Private placement extension financing | 0 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
090300 - Disclosure - Summary of significant accounting policies, Property, plant and equipment (Details)
(http://acimume.com/role/SummaryOfSignificantAccountingPoliciesPropertyPlantAndEquipmentDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Computers / IT [Member] | Useful lives or depreciation rates, property, plant and equipment | 3 years | ||||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Laboratory equipment [Member] | Useful lives or depreciation rates, property, plant and equipment | 5 years | ||||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Leasehold improvements and fixtures and fittings [Member] | Useful lives or depreciation rates, property, plant and equipment | 5 years |
Fact Table | |
---|---|
Network |
090302 - Disclosure - Summary of significant accounting policies, Share capital and Initial Public Offering, Preferred Shares (Details)
(http://acimume.com/role/SummaryOfSignificantAccountingPoliciesShareCapitalAndInitialPublicOfferingPreferredSharesDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Ordinary shares [member] | Convertible shares, conversion ratio | 1 | xbrli:pure | INF | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-01 to 2016-09-30 | Preference shares [member] | Convertible shares, conversion ratio | 1 | xbrli:pure | INF | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-15 to 2016-04-15 | Preference shares, Series E [Member] | Increase (decrease) in number of preferred shares issued | 1401792 | xbrli:shares | INF | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Preference shares [member] | Number of capital increases | 5 | aciu:Increase | INF | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Preference shares [member] | Number of classes of preferred stock outstanding | 5 | aciu:Class | INF | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Preference shares [member] | Percentage of shares outstanding held by preference stock owners | 0.801 | xbrli:pure | INF | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-15 | Preference shares, Series E [Member] | Share Price, Private Placement, Sale of Stock | 0.02 | iso4217:CHF/xbrli:shares | INF | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-15 | Preference shares, Series E [Member] | Share Price, Private Placement, Sale of Stock | 9.6384 | iso4217:USD/xbrli:shares | INF | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-15 | Preference shares, Series E [Member] | Share subscription amount | 13500000 | iso4217:USD | -5 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2015-10-23 to 2015-10-23 | Ordinary shares [member] | Stock split conversion ratio | 250 | xbrli:pure | INF | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Preference shares [member] | Term of equity financing, preferred stock | _1075426 | ||||
12 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Preference shares [member] | Voting rights, number of votes per share held | 1 | aciu:Vote | INF | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Preference shares [member] | Dividends recognised as distributions to owners | 0 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-15 | Preference shares, Series E [Member] | Par value per share | 0.02 | iso4217:CHF/xbrli:shares | INF | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Ordinary shares [member] | Par value per share | 0.02 | iso4217:CHF/xbrli:shares | INF |
Fact Table | |
---|---|
Network |
090304 - Disclosure - Summary of significant accounting policies, Share capital and Initial Public Offering (Details)
(http://acimume.com/role/SummaryOfSignificantAccountingPoliciesShareCapitalAndInitialPublicOfferingDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-22 to 2016-09-22 | Initial Public Offering [Member] | Increase (decrease) to share premium through issuance of equity | 64200000 | iso4217:CHF | -5 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Share Capital [member] | Proceeds from issuing shares, net of underwriting fees | 0 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Share Capital [member] | Proceeds from issuing shares, net of underwriting fees | 69388000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-22 to 2016-09-22 | Initial Public Offering [Member] | Proceeds from issuing shares, net of underwriting fees | 69300000 | iso4217:CHF | -5 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-22 to 2016-09-22 | Initial Public Offering [Member] | Proceeds from issuing shares, net of underwriting fees | 70600000 | iso4217:USD | -5 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Share Capital [member] | Proceeds from issuing shares, net of underwriting fees | 0 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-22 | Initial Public Offering [Member] | Share Price, initial public offering, | 11.0 | iso4217:USD/xbrli:shares | INF | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Ordinary shares [member] | Increase (decrease) in number of ordinary shares issued | 6900000 | xbrli:shares | -5 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-22 to 2016-09-22 | Initial Public Offering [Member] | Increase (decrease) in number of ordinary shares issued | 6000000 | xbrli:shares | -5 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-22 to 2016-09-22 | Option for Over-Allotment [Member] | Increase (decrease) in number of ordinary shares issued | 900000 | xbrli:shares | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-22 to 2016-09-22 | Ordinary shares [member] | Increase (decrease) in number of ordinary shares issued | 6900000 | xbrli:shares | -5 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-22 to 2016-09-22 | Initial Public Offering [Member] | Proceeds from issue of ordinary shares | 74500000 | iso4217:CHF | -5 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-22 to 2016-09-22 | Initial Public Offering [Member] | Proceeds from issue of ordinary shares | 75900000 | iso4217:USD | -5 |
Fact Table | |
---|---|
Network |
090306 - Disclosure - Summary of significant accounting policies, Income taxes and Segment reporting (Details)
(http://acimume.com/role/SummaryOfSignificantAccountingPoliciesIncomeTaxesAndSegmentReportingDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Income tax loss, Carryforward period | _1058114 | ||||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Operating segments, number | 1 | aciu:Segment | INF | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Reportable segments, number | 1 | aciu:Segment | INF |
Fact Table | |
---|---|
Network |
090400 - Disclosure - Property, plant and equipment (Details)
(http://acimume.com/role/PropertyPlantAndEquipmentDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Carrying amount [member] * Property, plant and equipment [member] | Additions other than through business combinations, property, plant and equipment | 898000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Carrying amount [member] * Computers / IT [Member] | Additions other than through business combinations, property, plant and equipment | 126000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Carrying amount [member] * Furniture [Member] | Additions other than through business combinations, property, plant and equipment | 38000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Carrying amount [member] * Laboratory equipment [Member] | Additions other than through business combinations, property, plant and equipment | 734000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Carrying amount [member] * Leasehold Improvements [Member] | Additions other than through business combinations, property, plant and equipment | 0 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Carrying amount [member] * Property, plant and equipment [member] | Additions other than through business combinations, property, plant and equipment | 1813000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Carrying amount [member] * Computers / IT [Member] | Additions other than through business combinations, property, plant and equipment | 271000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Carrying amount [member] * Furniture [Member] | Additions other than through business combinations, property, plant and equipment | 4000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Carrying amount [member] * Laboratory equipment [Member] | Additions other than through business combinations, property, plant and equipment | 1369000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Carrying amount [member] * Leasehold Improvements [Member] | Additions other than through business combinations, property, plant and equipment | 169000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Carrying amount [member] * Property, plant and equipment [member] | Depreciation, property, plant and equipment | 287000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Accumulated depreciation and amortisation [member] * Property, plant and equipment [member] | Depreciation, property, plant and equipment | 1876000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Accumulated depreciation and amortisation [member] * Computers / IT [Member] | Depreciation, property, plant and equipment | 138000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Accumulated depreciation and amortisation [member] * Furniture [Member] | Depreciation, property, plant and equipment | 36000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Accumulated depreciation and amortisation [member] * Laboratory equipment [Member] | Depreciation, property, plant and equipment | 1629000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Accumulated depreciation and amortisation [member] * Leasehold Improvements [Member] | Depreciation, property, plant and equipment | 73000 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Carrying amount [member] * Property, plant and equipment [member] | Depreciation, property, plant and equipment | 278000 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Accumulated depreciation and amortisation [member] * Property, plant and equipment [member] | Depreciation, property, plant and equipment | 2154000 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Accumulated depreciation and amortisation [member] * Computers / IT [Member] | Depreciation, property, plant and equipment | 172000 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Accumulated depreciation and amortisation [member] * Furniture [Member] | Depreciation, property, plant and equipment | 45000 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Accumulated depreciation and amortisation [member] * Laboratory equipment [Member] | Depreciation, property, plant and equipment | 1858000 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Accumulated depreciation and amortisation [member] * Leasehold Improvements [Member] | Depreciation, property, plant and equipment | 79000 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Carrying amount [member] * Computers / IT [Member] | Depreciation, property, plant and equipment | 34000 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Carrying amount [member] * Furniture [Member] | Depreciation, property, plant and equipment | 9000 | iso4217:CHF | -3 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Carrying amount [member] * Laboratory equipment [Member] | Depreciation, property, plant and equipment | 229000 | iso4217:CHF | -3 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Carrying amount [member] * Leasehold Improvements [Member] | Depreciation, property, plant and equipment | 6000 | iso4217:CHF | -3 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Carrying amount [member] * Property, plant and equipment [member] | Depreciation, property, plant and equipment | 580000 | iso4217:CHF | -3 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Accumulated depreciation and amortisation [member] * Property, plant and equipment [member] | Depreciation, property, plant and equipment | 2734000 | iso4217:CHF | -3 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Accumulated depreciation and amortisation [member] * Computers / IT [Member] | Depreciation, property, plant and equipment | 259000 | iso4217:CHF | -3 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Accumulated depreciation and amortisation [member] * Furniture [Member] | Depreciation, property, plant and equipment | 59000 | iso4217:CHF | -3 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Accumulated depreciation and amortisation [member] * Laboratory equipment [Member] | Depreciation, property, plant and equipment | 2311000 | iso4217:CHF | -3 | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Accumulated depreciation and amortisation [member] * Leasehold Improvements [Member] | Depreciation, property, plant and equipment | 105000 | iso4217:CHF | -3 | ||
33 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Carrying amount [member] * Computers / IT [Member] | Depreciation, property, plant and equipment | 87000 | iso4217:CHF | -3 | ||
34 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Carrying amount [member] * Furniture [Member] | Depreciation, property, plant and equipment | 14000 | iso4217:CHF | -3 | ||
35 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Carrying amount [member] * Laboratory equipment [Member] | Depreciation, property, plant and equipment | 453000 | iso4217:CHF | -3 | ||
36 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Carrying amount [member] * Leasehold Improvements [Member] | Depreciation, property, plant and equipment | 26000 | iso4217:CHF | -3 | ||
37 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Carrying amount [member] * Property, plant and equipment [member] | Property, plant and equipment | 500000 | iso4217:CHF | -3 | ||
38 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Acquisition Cost [Member] * Property, plant and equipment [member] | Property, plant and equipment | 2376000 | iso4217:CHF | -3 | ||
39 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Acquisition Cost [Member] * Computers / IT [Member] | Property, plant and equipment | 172000 | iso4217:CHF | -3 | ||
40 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Acquisition Cost [Member] * Furniture [Member] | Property, plant and equipment | 43000 | iso4217:CHF | -3 | ||
41 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Acquisition Cost [Member] * Laboratory equipment [Member] | Property, plant and equipment | 2058000 | iso4217:CHF | -3 | ||
42 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Acquisition Cost [Member] * Leasehold Improvements [Member] | Property, plant and equipment | 103000 | iso4217:CHF | -3 | ||
43 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Carrying amount [member] * Computers / IT [Member] | Property, plant and equipment | 34000 | iso4217:CHF | -3 | ||
44 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Carrying amount [member] * Furniture [Member] | Property, plant and equipment | 7000 | iso4217:CHF | -3 | ||
45 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Carrying amount [member] * Laboratory equipment [Member] | Property, plant and equipment | 429000 | iso4217:CHF | -3 | ||
46 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Carrying amount [member] * Leasehold Improvements [Member] | Property, plant and equipment | 30000 | iso4217:CHF | -3 | ||
47 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Carrying amount [member] * Property, plant and equipment [member] | Property, plant and equipment | 1120000 | iso4217:CHF | -3 | ||
48 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Acquisition Cost [Member] * Property, plant and equipment [member] | Property, plant and equipment | 3274000 | iso4217:CHF | -3 | ||
49 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Acquisition Cost [Member] * Computers / IT [Member] | Property, plant and equipment | 298000 | iso4217:CHF | -3 | ||
50 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Acquisition Cost [Member] * Furniture [Member] | Property, plant and equipment | 81000 | iso4217:CHF | -3 | ||
51 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Acquisition Cost [Member] * Laboratory equipment [Member] | Property, plant and equipment | 2792000 | iso4217:CHF | -3 | ||
52 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Acquisition Cost [Member] * Leasehold Improvements [Member] | Property, plant and equipment | 103000 | iso4217:CHF | -3 | ||
53 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Carrying amount [member] * Computers / IT [Member] | Property, plant and equipment | 126000 | iso4217:CHF | -3 | ||
54 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Carrying amount [member] * Furniture [Member] | Property, plant and equipment | 36000 | iso4217:CHF | -3 | ||
55 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Carrying amount [member] * Laboratory equipment [Member] | Property, plant and equipment | 934000 | iso4217:CHF | -3 | ||
56 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Carrying amount [member] * Leasehold Improvements [Member] | Property, plant and equipment | 24000 | iso4217:CHF | -3 | ||
57 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Carrying amount [member] * Property, plant and equipment [member] | Property, plant and equipment | 2353000 | iso4217:CHF | -3 | ||
58 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Acquisition Cost [Member] * Property, plant and equipment [member] | Property, plant and equipment | 5087000 | iso4217:CHF | -3 | ||
59 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Acquisition Cost [Member] * Computers / IT [Member] | Property, plant and equipment | 569000 | iso4217:CHF | -3 | ||
60 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Acquisition Cost [Member] * Furniture [Member] | Property, plant and equipment | 85000 | iso4217:CHF | -3 | ||
61 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Acquisition Cost [Member] * Laboratory equipment [Member] | Property, plant and equipment | 4161000 | iso4217:CHF | -3 | ||
62 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Acquisition Cost [Member] * Leasehold Improvements [Member] | Property, plant and equipment | 272000 | iso4217:CHF | -3 | ||
63 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Carrying amount [member] * Computers / IT [Member] | Property, plant and equipment | 310000 | iso4217:CHF | -3 | ||
64 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Carrying amount [member] * Furniture [Member] | Property, plant and equipment | 26000 | iso4217:CHF | -3 | ||
65 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Carrying amount [member] * Laboratory equipment [Member] | Property, plant and equipment | 1850000 | iso4217:CHF | -3 | ||
66 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Carrying amount [member] * Leasehold Improvements [Member] | Property, plant and equipment | 167000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
090500 - Disclosure - Financial Assets (Details)
(http://acimume.com/role/FinancialAssetsDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Number of escrow deposit accounts | 2 | aciu:Deposit | INF | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Deposits in escrow accounts | 86000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Deposits in escrow accounts | 126000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
090600 - Disclosure - Prepaid expenses and accrued income (Details)
(http://acimume.com/role/PrepaidExpensesAndAccruedIncomeDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Types of contracts [member] | Current accrued income | 889000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Types of contracts [member] | Current accrued income | 2799000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Types of contracts [member] | Current prepayments | 1278000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Types of contracts [member] | Current prepayments | 1440000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Types of contracts [member] | Current prepayments and current accrued income | 2167000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Types of contracts [member] | Current prepayments and current accrued income | 4239000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
090700 - Disclosure - Other current receivables (Details)
(http://acimume.com/role/OtherCurrentReceivablesDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Ranges [member] | Current receivables classified as other and value added and withholding taxes | 517000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Ranges [member] | Current receivables classified as other and value added and withholding taxes | 918000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Top of range [member] | Period of maturity, receivables fair value carrying amount | _1004946 | ||||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Ranges [member] | Current receivables from taxes other than income tax | 15000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Ranges [member] | Current receivables from taxes other than income tax | 115000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Ranges [member] | Current value added tax receivables | 320000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Ranges [member] | Current value added tax receivables | 112000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Ranges [member] | Other current receivables | 182000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Ranges [member] | Other current receivables | 691000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
090800 - Disclosure - Cash and cash equivalents (Details)
(http://acimume.com/role/CashAndCashEquivalentsDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | All Currencies [Domain] | Cash and cash equivalents | 3306000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | All Currencies [Domain] | Cash and cash equivalents | 76522000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | All Currencies [Domain] | Cash and cash equivalents | 152210000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Switzerland, Francs | Cash and cash equivalents | 41322000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Euro Member Countries, Euro | Cash and cash equivalents | 6727000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | United States of America, Dollars | Cash and cash equivalents | 104161000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | All Currencies [Domain] | Cash and cash equivalents | 124377000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Switzerland, Francs | Cash and cash equivalents | 103272000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Euro Member Countries, Euro | Cash and cash equivalents | 3658000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | United States of America, Dollars | Cash and cash equivalents | 17447000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Euro Member Countries, Euro | Closing foreign exchange rate | 1.169 | iso4217:EUR/iso4217:CHF | INF | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | United States of America, Dollars | Closing foreign exchange rate | 0.976 | iso4217:USD/iso4217:CHF | INF |
Fact Table | |
---|---|
Network |
090900 - Disclosure - Share capital (Details)
(http://acimume.com/role/ShareCapitalDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Ordinary shares [member] * Share-based payment arrangements [member] | Convertible shares, conversion ratio | 1 | xbrli:pure | INF | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-01 to 2016-09-30 | Preference shares [member] * Share-based payment arrangements [member] | Convertible shares, conversion ratio | 1 | xbrli:pure | INF | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-15 to 2016-04-15 | Preference shares, Series E [Member] * Share-based payment arrangements [member] | Increase (decrease) in number of preferred shares issued | 1401792 | xbrli:shares | INF | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-15 | Preference shares, Series E [Member] * Share-based payment arrangements [member] | Share Price, Private Placement, Sale of Stock | 0.02 | iso4217:CHF/xbrli:shares | INF | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-15 | Preference shares, Series E [Member] * Share-based payment arrangements [member] | Share Price, Private Placement, Sale of Stock | 9.6384 | iso4217:USD/xbrli:shares | INF | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-15 | Preference shares, Series E [Member] * Share-based payment arrangements [member] | Share subscription amount | 13500000 | iso4217:USD | -5 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Ordinary shares [member] * Share-based payment arrangements [member] | Shares issued, conversion of stock | 38577042 | xbrli:shares | INF | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Ordinary shares [member] * Share-based payment arrangements [member] | Increase (decrease) in number of ordinary shares issued | 6900000 | xbrli:shares | -5 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-09-22 to 2016-09-22 | Ordinary shares [member] * Share-based payment arrangements [member] | Increase (decrease) in number of ordinary shares issued | 6900000 | xbrli:shares | -5 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Share Capital [member] * Restricted shares [Member] | Increase (decrease) in number of ordinary shares issued | 4023 | xbrli:shares | INF | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Share Capital [member] * Share-based payment arrangements [member] | Issued capital | 1135000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Ordinary shares [member] * Share-based payment arrangements [member] | Issued capital | 1135468000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Share Capital [member] * Share-based payment arrangements [member] | Issued capital | 1147000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Ordinary shares [member] * Share-based payment arrangements [member] | Issued capital | 1147104000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Share Capital [member] * Restricted Stock Units [Member] | Shares vested (in shares) | 5998 | xbrli:shares | INF | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Share Capital [member] * Share-based payment arrangements [member] | Number of share options exercised in share-based payment arrangement | 594250 | xbrli:shares | INF | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Share Capital [member] * Share-based payment arrangements [member] | Number of share options exercised in share-based payment arrangement | 2069100 | xbrli:shares | INF | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Ordinary shares [member] * Share-based payment arrangements [member] | Number of share options exercised in share-based payment arrangement | 2069100 | xbrli:shares | INF | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Share Capital [member] * Share-based payment arrangements [member] | Number of share options exercised in share-based payment arrangement | 571775 | xbrli:shares | INF | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Ordinary shares [member] * Share-based payment arrangements [member] | Number of shares outstanding | 56773392 | xbrli:shares | INF | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Ordinary shares [member] * Share-based payment arrangements [member] | Number of shares outstanding | 57355188 | xbrli:shares | INF | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-15 | Preference shares, Series E [Member] * Share-based payment arrangements [member] | Par value per share | 0.02 | iso4217:CHF/xbrli:shares | INF | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Ordinary shares [member] * Share-based payment arrangements [member] | Par value per share | 0.02 | iso4217:CHF/xbrli:shares | INF |
Fact Table | |
---|---|
Network |
091000 - Disclosure - Trade payables and accrued liabilities (Details)
(http://acimume.com/role/TradePayablesAndAccruedLiabilitiesDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Current accrued research and development costs | 3265000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Current accrued research and development costs | 5430000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Accruals | 1000000 | iso4217:CHF | -5 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Accruals | 1100000 | iso4217:CHF | -5 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Current liabilities | 9922000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Current liabilities | 9754000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Current provisions for employee benefits | 1419000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Current provisions for employee benefits | 2420000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Deferred income classified as current | 521000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Deferred income classified as current | 355000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Other current liabilities | 682000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Other current liabilities | 457000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Trade and other current payables | 4035000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Trade and other current payables | 1092000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
091100 - Disclosure - Deferred income (Details)
(http://acimume.com/role/DeferredIncomeDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Collaboration agreement of 2016, Biogen [Member] | Revenue, upfront fees received | 1500000 | iso4217:CHF | -5 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Collaboration agreement of 2016, Biogen [Member] | Revenue, upfront fees received | 1500000 | iso4217:USD | -5 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Types of contracts [member] | Deferred income classified as current | 521000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Collaboration agreement of 2016, Biogen [Member] | Deferred income classified as current | 521000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Types of contracts [member] | Deferred income classified as current | 355000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Collaboration agreement of 2016, Biogen [Member] | Deferred income classified as current | 400000 | iso4217:CHF | -5 |
Fact Table | |
---|---|
Network |
091200 - Disclosure - Long term financing obligation (Details)
(http://acimume.com/role/LongTermFinancingObligationDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Grants, LuMind Research Down Syndrome Foundation [Member] | Funding commitment | 200000 | iso4217:USD | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Grants, LuMind Research Down Syndrome Foundation [Member] | Funding commitment | 200000 | iso4217:USD | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Grants, LuMind Research Down Syndrome Foundation [Member] | Reimbursement percentage of funding commitment. | 1.25 | xbrli:pure | INF | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Types of contracts [member] | Non-current financial liabilities | 0 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Types of contracts [member] | Non-current financial liabilities | 395000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Types of contracts [member] | Non-current financial liabilities | 400000 | iso4217:USD | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Types of contracts [member] | Non-current interest payable | 0 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Types of contracts [member] | Non-current interest payable | 99000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Types of contracts [member] | Non-current interest payable | 100000 | iso4217:USD | -3 |
Fact Table | |
---|---|
Network |
091300 - Disclosure - Revenues (Details)
(http://acimume.com/role/RevenuesDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | ||
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Tau-PET imaging agent in AD [Member] * Ranges [member] * License and collaboration agreement of 2014, Piramal Imaging [Member] | Collaborative agreement, Collaboration contract receivable for clinical milestones | 6000000 | iso4217:EUR | -6 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Tau-PET imaging agent in AD [Member] * Ranges [member] * License and collaboration agreement of 2014, Piramal Imaging [Member] | Collaborative agreement, Collaboration contract receivable for regulatory, commercialization and sales milestones | 150000000 | iso4217:EUR | -6 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2014-05-31 | Tau-PET imaging agent in AD [Member] * Ranges [member] * License and collaboration agreement of 2014, Piramal Imaging [Member] | Collaborative agreement, Cumulative payments received | 500000 | iso4217:EUR | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Tau Vaccine in AD [Member] * Ranges [member] * Collaboration agreement of 2014, Janssen Pharmaceuticals [Member] | Collaborative agreement, Cumulative payments received | 25900000 | iso4217:CHF | -5 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Tau Vaccine in AD [Member] * Ranges [member] * Collaboration agreement of 2014, Janssen Pharmaceuticals [Member] | Collaborative agreement, Cumulative payments received | 1500000 | iso4217:CHF | -5 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Anti-Abeta antibody in AD [Member] * Ranges [member] * Collaboration agreement of 2006, Genentech [Member] | Collaborative agreement, Cumulative payments received | 65000000 | iso4217:USD | -6 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Anti-Abeta antibody in AD [Member] * Ranges [member] * Collaboration agreement of 2006, Genentech [Member] | Collaborative agreement, Cumulative payments received | 70100000 | iso4217:CHF | -5 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Anti-tau antibody in AD [Member] * Ranges [member] * Collaboration agreement of 2012, Genentech [Member] | Collaborative agreement, Cumulative payments received | 59000000 | iso4217:CHF | -6 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-01 to 2016-04-30 | Alpha-synuclein and TDP-43 PET tracer in AD [Member] * Ranges [member] * Collaboration agreement of 2016, Biogen [Member] | Collaborative Agreement, Cumulative Payments Recognized | 500000 | iso4217:CHF | -5 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Recombinant Protein Therapeutic Candidate [Member] * Ranges [member] * Collaboration With Essex Bio-Technology Limited [Member] | Collaborative Agreement, Cumulative Payments Recognized | 78000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2017-04-01 to 2017-04-30 | Alpha-synuclein and TDP-43 PET tracer in AD [Member] * Ranges [member] * Collaboration agreement of 2016, Biogen [Member] | Collaborative Agreement, Cumulative Payments Recognized | 3400000 | iso4217:CHF | -5 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tau Vaccine in AD [Member] * Ranges [member] * Collaboration agreement of 2014, Janssen Pharmaceuticals [Member] | Collaborative agreement, Joint research collaboration period | _937882 | ||||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tau Vaccine in AD [Member] * Ranges [member] * Collaboration agreement of 2014, Janssen Pharmaceuticals [Member] | Collaborative Agreement, Joint Research Collaboration, Subsequently Amended Period | _938526 | ||||
14 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Anti-tau antibody in AD [Member] * Ranges [member] * Collaboration agreement of 2012, Genentech [Member] | Collaborative agreement, Milestone payment received | 14000000 | iso4217:CHF | -6 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2016-05-01 to 2016-05-31 | Tau Vaccine in AD [Member] * Ranges [member] * Collaboration agreement of 2014, Janssen Pharmaceuticals [Member] | Collaborative agreement, Milestone payment received | 4900000 | iso4217:CHF | -5 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2016-07-01 to 2016-07-31 | Anti-tau antibody in AD [Member] * Ranges [member] * Collaboration agreement of 2012, Genentech [Member] | Collaborative agreement, Milestone payment received | 14000000 | iso4217:CHF | -6 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2017-10-01 to 2017-12-31 | Anti-tau antibody in AD [Member] * Ranges [member] * Collaboration agreement of 2012, Genentech [Member] | Collaborative agreement, Milestone payment received | 14000000 | iso4217:CHF | -6 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2017-10-01 to 2017-12-31 | Tau-PET imaging agent in AD [Member] * Ranges [member] * License and collaboration agreement of 2014, Piramal Imaging [Member] | Collaborative agreement, Milestone payment received | 1100000 | iso4217:CHF | -5 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2016-04-01 to 2016-06-30 | Anti-tau antibody in AD [Member] * Ranges [member] * Collaboration agreement of 2012, Genentech [Member] | Collaborative Agreement, Milestone Payment Recognized | 14000000 | iso4217:CHF | -6 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-03-31 | Tau-PET imaging agent in AD [Member] * Ranges [member] * License and collaboration agreement of 2014, Piramal Imaging [Member] | Collaborative Agreement, Milestone Payment Recognized | 1100000 | iso4217:CHF | -5 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Anti-Abeta antibody in AD [Member] * Ranges [member] * Collaboration agreement of 2006, Genentech [Member] | Collaborative agreement, Notice of contract termination period | _943594 | ||||
22 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Anti-tau antibody in AD [Member] * Ranges [member] * Collaboration agreement of 2012, Genentech [Member] | Collaborative agreement, Notice of contract termination period | _944238 | ||||
23 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tau-PET imaging agent in AD [Member] * Ranges [member] * License and collaboration agreement of 2014, Piramal Imaging [Member] | Collaborative agreement, Notice of contract termination period | _944882 | ||||
24 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tau Vaccine in AD [Member] * Ranges [member] * Collaboration agreement of 2014, Janssen Pharmaceuticals [Member] | Collaborative agreement, Notice of contract termination period | _945526 | ||||
25 | 0001651625 (http://www.sec.gov/CIK) | 2014-01-01 to 2014-12-31 | Tau Vaccine in AD [Member] * Ranges [member] * Collaboration agreement of 2014, Janssen Pharmaceuticals [Member] | Collaborative agreement, Number of companies entered into joint research collaboration | 2 | aciu:Company | INF | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2012-06-01 to 2012-06-30 | Anti-tau antibody in AD [Member] * Ranges [member] * Collaboration agreement of 2012, Genentech [Member] | Collaborative agreement, Number of indications | 2 | aciu:Program | INF | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2012-06-30 | Anti-tau antibody in AD [Member] * Bottom of range [member] * Collaboration agreement of 2012, Genentech [Member] | Collaborative agreement, Receivable expected | 400000000 | iso4217:CHF | -6 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2014-05-31 | Tau-PET imaging agent in AD [Member] * Ranges [member] * License and collaboration agreement of 2014, Piramal Imaging [Member] | Collaborative agreement, Receivable expected | 157000000 | iso4217:EUR | -6 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Anti-Abeta antibody in AD [Member] * Top of range [member] * Collaboration agreement of 2006, Genentech [Member] | Collaborative agreement, Receivable expected | 340000000 | iso4217:USD | -6 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Recombinant Protein Therapeutic Candidate [Member] * Top of range [member] * Collaboration With Essex Bio-Technology Limited [Member] | Collaborative agreement, Receivable expected | 750000 | iso4217:CHF | -3 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Products and services [member] * Ranges [member] * Grants, Michael J. Fox Foundation [Member] | Grant revenue | 95000 | iso4217:CHF | -3 | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Recombinant Protein Therapeutic Candidate [Member] * Ranges [member] * Collaboration With Essex Bio-Technology Limited [Member] | Period for Initial Research Plan | _950546 | ||||
33 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Alpha-synuclein and TDP-43 PET tracer in AD [Member] * Ranges [member] * Collaboration agreement of 2016, Biogen [Member] | Revenue Recognition Amortization Period | _951190 | ||||
34 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tau-PET imaging agent in AD [Member] * Ranges [member] * License and collaboration agreement of 2014, Piramal Imaging [Member] | Revenue recognition deferral period | _951834 | ||||
35 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tau Vaccine in AD [Member] * Ranges [member] * Collaboration agreement of 2014, Janssen Pharmaceuticals [Member] | Revenue recognition deferral period | _952478 | ||||
36 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Products and services [member] * Ranges [member] * Grants, Michael J. Fox Foundation [Member] | Term of grant | _953122 | ||||
37 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Products and services [member] * Ranges [member] * Types of contracts [member] | Deferred income classified as current | 521000 | iso4217:CHF | -3 | ||
38 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Products and services [member] * Ranges [member] * Collaboration agreement of 2016, Biogen [Member] | Deferred income classified as current | 521000 | iso4217:CHF | -3 | ||
39 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Products and services [member] * Ranges [member] * Types of contracts [member] | Deferred income classified as current | 355000 | iso4217:CHF | -3 | ||
40 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Alpha-synuclein and TDP-43 PET tracer in AD [Member] * Ranges [member] * Collaboration agreement of 2016, Biogen [Member] | Deferred income classified as current | 355000 | iso4217:CHF | -3 | ||
41 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Products and services [member] * Ranges [member] * Collaboration agreement of 2016, Biogen [Member] | Deferred income classified as current | 400000 | iso4217:CHF | -5 | ||
42 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Revenue | 39090000 | iso4217:CHF | -3 | |||
43 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Revenue | 23214000 | iso4217:CHF | -3 | |||
44 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Revenue | 20255000 | iso4217:CHF | -3 | |||
45 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Revenue from contracts with customers | 39090000 | iso4217:CHF | -3 | |||
46 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Revenue from contracts with customers | 23214000 | iso4217:CHF | -3 | |||
47 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Revenue from contracts with customers | 20255000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
091400 - Disclosure - Expenses by category (Details)
(http://acimume.com/role/ExpensesByCategoryDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | General and administrative expense allocation, expense from share-based payment transactions with employees | 132000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | General and administrative expense allocation, expense from share-based payment transactions with employees | 759000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | General and administrative expense allocation, expense from share-based payment transactions with employees | 1290000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | General and administrative expense allocation, operating expense | 1377000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | General and administrative expense allocation, operating expense | 3168000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | General and administrative expense allocation, operating expense | 3857000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | General and administrative expense allocation, wages and salaries | 1908000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | General and administrative expense allocation, wages and salaries | 3969000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | General and administrative expense allocation, wages and salaries | 4984000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Research and development expense allocation, expense from share-based payment transactions with employees | 407000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Research and development expense allocation, expense from share-based payment transactions with employees | 557000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Research and development expense allocation, expense from share-based payment transactions with employees | 289000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Research and development expense allocation, operating expense | 10763000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Research and development expense allocation, operating expense | 18767000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Research and development expense allocation, operating expense | 23822000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Research and development expense allocation, wages and salaries | 5879000 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Research and development expense allocation, wages and salaries | 6450000 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Research and development expense allocation, wages and salaries | 8552000 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Finance income (cost) | 1646000 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Finance income (cost) | 3360000 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Finance income (cost) | -3872000 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Foreign exchange gain (loss) | 1598000 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Foreign exchange gain (loss) | 3443000 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Foreign exchange gain (loss) | -4049000 | iso4217:CHF | -3 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Interest income/ (expense) | 55000 | iso4217:CHF | -3 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Interest income/ (expense) | 36000 | iso4217:CHF | -3 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Interest income/ (expense) | 184000 | iso4217:CHF | -3 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Other finance income/(expense) | -7000 | iso4217:CHF | -3 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Other finance income/(expense) | -119000 | iso4217:CHF | -3 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Other finance income/(expense) | -7000 | iso4217:CHF | -3 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Research and development expense | 17049000 | iso4217:CHF | -3 | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Research and development expense | 25774000 | iso4217:CHF | -3 | ||
33 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Research and development expense | 32663000 | iso4217:CHF | -3 | ||
34 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Selling, general and administrative expense | 3417000 | iso4217:CHF | -3 | ||
35 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Selling, general and administrative expense | 7896000 | iso4217:CHF | -3 | ||
36 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Selling, general and administrative expense | 10131000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
091500 - Disclosure - Related-party transactions (Details)
(http://acimume.com/role/RelatedpartyTransactionsDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Number of persons, key management, Board of Directors | 5 | aciu:Individual | INF | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Number of persons, key management, Executive Management | 4 | aciu:Individual | INF | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Key management personnel compensation | 1908000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Key management personnel compensation | 3237000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Key management personnel compensation | 3896000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Post-employment benefits | 124000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Post-employment benefits | 154000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Post-employment benefits | 166000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Share-based compensation | 8000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Share-based compensation | 832000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Share-based compensation | 1267000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Short-term employee benefits | 1776000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Short-term employee benefits | 2251000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Short-term employee benefits | 2463000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Board of Directors and Executive Management [Member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 0 | xbrli:shares | INF | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 0 | xbrli:shares | INF | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Board of Directors and Executive Management [Member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 0 | xbrli:shares | INF | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 0 | xbrli:shares | INF | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Board of Directors [Member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 29375 | xbrli:shares | INF | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Executive Management [Member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 95957 | xbrli:shares | INF | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 4023 | xbrli:shares | INF | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2017-10-01 to 2017-12-31 | Board of Directors and Executive Management [Member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 125332 | xbrli:shares | INF | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 223250 | xbrli:shares | INF | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Board of Directors [Member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 0 | xbrli:shares | INF | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Executive Management [Member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 45000 | xbrli:shares | INF | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 285250 | xbrli:shares | INF | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Board of Directors [Member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 0 | xbrli:shares | INF | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Executive Management [Member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 98500 | xbrli:shares | INF | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2016-10-01 to 2016-12-31 | Former Chief Financial Officer [Member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 49250 | xbrli:shares | INF | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 276766 | xbrli:shares | INF | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Board of Directors [Member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 0 | xbrli:shares | INF | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Executive Management [Member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 257916 | xbrli:shares | INF | ||
33 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Former Chief Financial Officer [Member] * Share-based payment arrangements [member] | Weighted average fair value at measurement date, share options granted | 674000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
091600 - Disclosure - Income taxes (Details)
(http://acimume.com/role/IncomeTaxesDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Effective tax rate | 0 | xbrli:pure | INF | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Tax benefit, income tax holiday | 0 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Tax benefit, income tax holiday | 0 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tax benefit, income tax holiday | 0 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Income / (loss) before income tax | 20270000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Income / (loss) before income tax | -7096000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Income / (loss) before income tax | -26411000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Applicable tax rate | 0.22 | xbrli:pure | INF | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Applicable tax rate | 0.21 | xbrli:pure | INF | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Applicable tax rate | 0.205 | xbrli:pure | INF | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Deferred tax assets | 0 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Deferred tax assets | 0 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Deferred tax assets | 0 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Deferred tax liabilities | 0 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Deferred tax liabilities | 0 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Deferred tax liabilities | 0 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Tax expense (income), continuing operations | 0 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Tax expense (income), continuing operations | 0 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tax expense (income), continuing operations | 0 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense | 4566000 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense | 0 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense | 0 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense | 0 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense | -1670000 | iso4217:CHF | -3 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense | -5380000 | iso4217:CHF | -3 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Tax effect of revenues exempt from taxation | 0 | iso4217:CHF | -3 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Tax effect of revenues exempt from taxation | 166000 | iso4217:CHF | -3 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tax effect of revenues exempt from taxation | -40000 | iso4217:CHF | -3 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Tax expense / (benefit) calculated at the statutory rate of 20.5% (21% for 2016 and 22% for 2015) | 4566000 | iso4217:CHF | -3 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Tax expense / (benefit) calculated at the statutory rate of 20.5% (21% for 2016 and 22% for 2015) | -1504000 | iso4217:CHF | -3 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Tax expense / (benefit) calculated at the statutory rate of 20.5% (21% for 2016 and 22% for 2015) | -5420000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
091602 - Disclosure - Income taxes, Unrecognized Deductible Temporary Differences, Unused Tax Losses and Unused Tax Credits (Details)
(http://acimume.com/role/IncomeTaxesUnrecognizedDeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Aggregated time bands [member] * Temporary difference, unused tax losses and unused tax credits [member] | Deferred tax assets | 0 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Aggregated time bands [member] * Unused tax credits [member] | Deferred tax assets | 2787000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Aggregated time bands [member] * Unused tax losses [member] | Deferred tax assets | 29079000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Aggregated time bands [member] * Temporary difference, unused tax losses and unused tax credits [member] | Deferred tax assets | 0 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Aggregated time bands [member] * Unused tax credits [member] | Deferred tax assets | 3798000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Aggregated time bands [member] * Unused tax losses [member] | Deferred tax assets | 36707000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Aggregated time bands [member] * Temporary difference, unused tax losses and unused tax credits [member] | Deferred tax assets | 0 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Aggregated time bands [member] * Unused tax credits [member] | Deferred tax assets | 4926000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Aggregated time bands [member] * Unused tax losses [member] | Deferred tax assets | 62575000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Aggregated time bands [member] * Temporary difference, unused tax losses and unused tax credits [member] | Deferred tax liability (asset) | 31866000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Aggregated time bands [member] * Temporary difference, unused tax losses and unused tax credits [member] | Deferred tax liability (asset) | 40505000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Aggregated time bands [member] * Temporary difference, unused tax losses and unused tax credits [member] | Deferred tax liability (asset) | 67501000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Aggregated time bands [member] * Temporary difference, unused tax losses and unused tax credits [member] | Increase in tax losses available as an offset | 25900000 | iso4217:CHF | -5 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Aggregated time bands [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 29079000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Later than five years and not later than six years [Member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 0 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Later than four years and not later than five years [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 0 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Later than one year and not later than two years [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 2175000 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Later Than Six Years And Not Later Than Eight Years [Member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 0 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Later than six years and not later than seven years [Member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 0 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Later than three years and not later than four years [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 10388000 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Later than two years and not later than three years [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 16566000 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Loss Expiry, December 31, 2017 [Member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 0 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Aggregated time bands [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 36707000 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Later than five years and not later than six years [Member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 0 | iso4217:CHF | -3 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Later than four years and not later than five years [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 0 | iso4217:CHF | -3 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Later than one year and not later than two years [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 2175000 | iso4217:CHF | -3 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Later Than Six Years And Not Later Than Eight Years [Member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 0 | iso4217:CHF | -3 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Later than six years and not later than seven years [Member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 7628000 | iso4217:CHF | -3 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Later than three years and not later than four years [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 10338000 | iso4217:CHF | -3 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Later than two years and not later than three years [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 16566000 | iso4217:CHF | -3 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Loss Expiry, December 31, 2017 [Member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 0 | iso4217:CHF | -3 | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Aggregated time bands [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 62575000 | iso4217:CHF | -3 | ||
33 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Later than five years and not later than six years [Member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 0 | iso4217:CHF | -3 | ||
34 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Later than four years and not later than five years [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 0 | iso4217:CHF | -3 | ||
35 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Later than one year and not later than two years [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 2175000 | iso4217:CHF | -3 | ||
36 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Later Than Six Years And Not Later Than Eight Years [Member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 25868000 | iso4217:CHF | -3 | ||
37 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Later than six years and not later than seven years [Member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 7628000 | iso4217:CHF | -3 | ||
38 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Later than three years and not later than four years [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 10338000 | iso4217:CHF | -3 | ||
39 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Later than two years and not later than three years [member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 16566000 | iso4217:CHF | -3 | ||
40 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Loss Expiry, December 31, 2017 [Member] * Temporary difference, unused tax losses and unused tax credits [member] | Unused tax losses for which no deferred tax asset recognised | 0 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
091700 - Disclosure - Retirement benefit plan (Details)
(http://acimume.com/role/RetirementBenefitPlanDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Actuarial losses (gains) arising from changes in benefit plan, net defined benefit liability (asset) | 584000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial losses (gains) arising from changes in benefit plan, net defined benefit liability (asset) | 584000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Actuarial losses (gains) arising from changes in benefit plan, net defined benefit liability (asset) | 0 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial losses (gains) arising from changes in benefit plan, net defined benefit liability (asset) | 0 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Actuarial losses (gains) arising from changes in benefit plan, net defined benefit liability (asset) | 0 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial losses (gains) arising from changes in benefit plan, net defined benefit liability (asset) | 0 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Defined benefits plan, Employee [Member] * Net defined benefit liability (asset) [member] | Defined benefit plan, percentage of contribution | 0.47 | xbrli:pure | INF | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Defined benefits plan, Employer [Member] * Net defined benefit liability (asset) [member] | Defined benefit plan, percentage of contribution | 0.53 | xbrli:pure | INF | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Interest cost, net defined benefit liability (asset) | 101000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Interest cost, net defined benefit liability (asset) | 101000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Interest cost, net defined benefit liability (asset) | 75000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Interest cost, net defined benefit liability (asset) | 75000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Interest cost, net defined benefit liability (asset) | 81000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Interest cost, net defined benefit liability (asset) | 81000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Interest income, net defined benefit liability (asset) | 76000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Plan assets [member] | Interest income, net defined benefit liability (asset) | 76000 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Interest income, net defined benefit liability (asset) | 56000 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Plan assets [member] | Interest income, net defined benefit liability (asset) | 56000 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Interest income, net defined benefit liability (asset) | 55000 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Plan assets [member] | Interest income, net defined benefit liability (asset) | 55000 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Current service cost, net defined benefit liability (asset) | 641000 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Current service cost, net defined benefit liability (asset) | 641000 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Current service cost, net defined benefit liability (asset) | 742000 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Current service cost, net defined benefit liability (asset) | 742000 | iso4217:CHF | -3 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Current service cost, net defined benefit liability (asset) | 912000 | iso4217:CHF | -3 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Current service cost, net defined benefit liability (asset) | 912000 | iso4217:CHF | -3 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Increase (decrease) in net defined benefit liability (asset) | 82000 | iso4217:CHF | -3 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Increase (decrease) in net defined benefit liability (asset) | 761000 | iso4217:CHF | -3 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Increase (decrease) in net defined benefit liability (asset) | 938000 | iso4217:CHF | -3 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Non-current provisions for employee benefits | 2410000 | iso4217:CHF | -3 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Non-current provisions for employee benefits | 2787000 | iso4217:CHF | -3 | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Domestic defined benefit plans [member] * Plan assets [member] | Non-current provisions for employee benefits | -6652000 | iso4217:CHF | -3 | ||
33 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Non-current provisions for employee benefits | 9439000 | iso4217:CHF | -3 | ||
34 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Defined benefit plans [member] * Net defined benefit liability (asset) [member] | Non-current provisions for employee benefits | 3798000 | iso4217:CHF | -3 | ||
35 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Non-current provisions for employee benefits | 3798000 | iso4217:CHF | -3 | ||
36 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Domestic defined benefit plans [member] * Plan assets [member] | Non-current provisions for employee benefits | -7798000 | iso4217:CHF | -3 | ||
37 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Non-current provisions for employee benefits | 11596000 | iso4217:CHF | -3 | ||
38 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Defined benefit plans [member] * Net defined benefit liability (asset) [member] | Non-current provisions for employee benefits | 4926000 | iso4217:CHF | -3 | ||
39 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Non-current provisions for employee benefits | 4926000 | iso4217:CHF | -3 | ||
40 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Domestic defined benefit plans [member] * Plan assets [member] | Non-current provisions for employee benefits | -9352000 | iso4217:CHF | -3 | ||
41 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Non-current provisions for employee benefits | 14278000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
091702 - Disclosure - Retirement benefit plan, Changes in Defined Benefit Obligation (Details)
(http://acimume.com/role/RetirementBenefitPlanChangesInDefinedBenefitObligationDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial gains (losses) arising from changes in other assumptions, net defined benefit liability (asset) | -176000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial gains (losses) arising from changes in other assumptions, net defined benefit liability (asset) | -378000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial gains (losses) arising from changes in other assumptions, net defined benefit liability (asset) | -735000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Actuarial losses (gains) arising from changes in benefit plan, net defined benefit liability (asset) | 584000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial losses (gains) arising from changes in benefit plan, net defined benefit liability (asset) | 584000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Actuarial losses (gains) arising from changes in benefit plan, net defined benefit liability (asset) | 0 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial losses (gains) arising from changes in benefit plan, net defined benefit liability (asset) | 0 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Actuarial losses (gains) arising from changes in benefit plan, net defined benefit liability (asset) | 0 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial losses (gains) arising from changes in benefit plan, net defined benefit liability (asset) | 0 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Interest cost, net defined benefit liability (asset) | 101000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Interest cost, net defined benefit liability (asset) | 101000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Interest cost, net defined benefit liability (asset) | 75000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Interest cost, net defined benefit liability (asset) | 75000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Interest cost, net defined benefit liability (asset) | 81000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Interest cost, net defined benefit liability (asset) | 81000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset) | 0 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset) | -389000 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset) | 0 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset) | -591000 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset) | -26000 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset) | 0 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Contributions to plan by plan participants, net defined benefit liability (asset) | -375000 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Contributions to plan by plan participants, net defined benefit liability (asset) | -436000 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Contributions to plan by plan participants, net defined benefit liability (asset) | -528000 | iso4217:CHF | -3 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Current service cost, net defined benefit liability (asset) | 641000 | iso4217:CHF | -3 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Current service cost, net defined benefit liability (asset) | 641000 | iso4217:CHF | -3 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Current service cost, net defined benefit liability (asset) | 742000 | iso4217:CHF | -3 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Current service cost, net defined benefit liability (asset) | 742000 | iso4217:CHF | -3 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Net defined benefit liability (asset) [member] | Current service cost, net defined benefit liability (asset) | 912000 | iso4217:CHF | -3 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Current service cost, net defined benefit liability (asset) | 912000 | iso4217:CHF | -3 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Net defined benefit liability (asset) | 8091000 | iso4217:CHF | -3 | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Net defined benefit liability (asset) | 9439000 | iso4217:CHF | -3 | ||
33 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Net defined benefit liability (asset) | 11596000 | iso4217:CHF | -3 | ||
34 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Net defined benefit liability (asset) | 14278000 | iso4217:CHF | -3 | ||
35 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Payments from plan, net defined benefit liability (asset) | -48000 | iso4217:CHF | -3 | ||
36 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Payments from plan, net defined benefit liability (asset) | -111000 | iso4217:CHF | -3 | ||
37 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Present value of defined benefit obligation [member] | Payments from plan, net defined benefit liability (asset) | -426000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
091704 - Disclosure - Retirement benefit plan, Changes in Fair Value of Plan Assets (Details)
(http://acimume.com/role/RetirementBenefitPlanChangesInFairValueOfPlanAssetsDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Net defined benefit liability (asset) [member] | Interest income, net defined benefit liability (asset) | 76000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Interest income, net defined benefit liability (asset) | 76000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Net defined benefit liability (asset) [member] | Interest income, net defined benefit liability (asset) | 56000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Interest income, net defined benefit liability (asset) | 56000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Net defined benefit liability (asset) [member] | Interest income, net defined benefit liability (asset) | 55000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Interest income, net defined benefit liability (asset) | 55000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Net defined benefit liability (asset) [member] | Contributions to plan by employer, net defined benefit liability (asset) | -441000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Contributions to plan by employer, net defined benefit liability (asset) | 441000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Net defined benefit liability (asset) [member] | Contributions to plan by employer, net defined benefit liability (asset) | -511000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Contributions to plan by employer, net defined benefit liability (asset) | 511000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Net defined benefit liability (asset) [member] | Contributions to plan by employer, net defined benefit liability (asset) | -590000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Loss Expiry, December 31, 2017 [Member] * Plan assets [member] | Contributions to plan by employer, net defined benefit liability (asset) | 630000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Contributions to plan by employer, net defined benefit liability (asset) | 590000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Contributions to plan by plan participants, net defined benefit liability (asset) | 375000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Contributions to plan by plan participants, net defined benefit liability (asset) | 436000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Contributions to plan by plan participants, net defined benefit liability (asset) | 528000 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Payments from plan, net defined benefit liability (asset) | 48000 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Payments from plan, net defined benefit liability (asset) | 111000 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Payments from plan, net defined benefit liability (asset) | 426000 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Plan assets, at fair value | 5681000 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Plan assets, at fair value | 6652000 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Plan assets, at fair value | 7798000 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Plan assets, at fair value | 9352000 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Return on plan assets, net defined benefit liability (asset) | 31000 | iso4217:CHF | -3 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Return on plan assets, net defined benefit liability (asset) | 32000 | iso4217:CHF | -3 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] * Aggregated time bands [member] * Plan assets [member] | Return on plan assets, net defined benefit liability (asset) | -45000 | iso4217:CHF | -3 |
Fact Table | |
---|---|
Network |
091706 - Disclosure - Retirement benefit plan, Change in Net Definied Benefit Liability (Details)
(http://acimume.com/role/RetirementBenefitPlanChangeInNetDefiniedBenefitLiabilityDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] | Contributions to plan by employer, net defined benefit liability (asset) | -441000 | iso4217:CHF | -3 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] | Contributions to plan by employer, net defined benefit liability (asset) | -511000 | iso4217:CHF | -3 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] | Contributions to plan by employer, net defined benefit liability (asset) | -590000 | iso4217:CHF | -3 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Domestic defined benefit plans [member] | Non-current provisions for employee benefits | 2410000 | iso4217:CHF | -3 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Domestic defined benefit plans [member] | Non-current provisions for employee benefits | 2787000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Defined benefit plans [member] | Non-current provisions for employee benefits | 3798000 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Domestic defined benefit plans [member] | Non-current provisions for employee benefits | 3798000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Defined benefit plans [member] | Non-current provisions for employee benefits | 4926000 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Domestic defined benefit plans [member] | Non-current provisions for employee benefits | 4926000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Defined benefit plans [member] | Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | -736000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] | Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | -736000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Defined benefit plans [member] | Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | -761000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] | Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | -761000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Defined benefit plans [member] | Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | -780000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] | Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | -780000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Domestic defined benefit plans [member] | Post-employment benefit expense, defined benefit plans | 82000 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Domestic defined benefit plans [member] | Post-employment benefit expense, defined benefit plans | 761000 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] | Post-employment benefit expense, defined benefit plans | 938000 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Domestic defined benefit plans [member] | Weighted average duration of defined benefit obligation | 20.5 | utr:Y | 1 |
Fact Table | |
---|---|
Network |
091708 - Disclosure - Retirement benefit plan, Actuarial Assumptions and Sensitivity Analysis (Details)
(http://acimume.com/role/RetirementBenefitPlanActuarialAssumptionsAndSensitivityAnalysisDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Risks [member] | Issued Actuarial Tables, Switzerland | BVG 2010G | ||||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Risks [member] | Issued Actuarial Tables, Switzerland | BVG 2015G | ||||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Risks [member] | Issued Actuarial Tables, Switzerland | BVG 2015G | ||||
4 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Risks [member] | Actuarial assumption of discount rates | 0.0125 | xbrli:pure | 4 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Risks [member] | Actuarial assumption of discount rates | 0.007 | xbrli:pure | 4 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Risks [member] | Actuarial assumption of discount rates | 0.007 | xbrli:pure | 4 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Risks [member] | Actuarial assumption of expected rates of pension increases | 0.005 | xbrli:pure | 4 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Risks [member] | Actuarial assumption of expected rates of pension increases | 0.005 | xbrli:pure | 4 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Risks [member] | Actuarial assumption of expected rates of pension increases | 0.005 | xbrli:pure | 4 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Risks [member] | Actuarial assumption of expected rates of salary increases | 0.015 | xbrli:pure | 4 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Risks [member] | Actuarial assumption of expected rates of salary increases | 0.015 | xbrli:pure | 4 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Risks [member] | Actuarial assumption of expected rates of salary increases | 0.015 | xbrli:pure | 4 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumption of discount rates [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible decrease in actuarial assumption [Member] | Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption | 1571000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumption of expected rates of pension increases [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible decrease in actuarial assumption [Member] | Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption | -714000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumption of expected rates of salary increases [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible decrease in actuarial assumption [Member] | Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption | -157000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumption of discount rates [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible increase in actuarial assumption [Member] | Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption | 1571000 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumption of expected rates of pension increases [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible increase in actuarial assumption [Member] | Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption | -711000 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumption of expected rates of salary increases [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible increase in actuarial assumption [Member] | Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption | -171000 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumption of discount rates [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible decrease in actuarial assumption [Member] | Net defined benefit liability (asset) | 15849000 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumption of discount rates [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible increase in actuarial assumption [Member] | Net defined benefit liability (asset) | 12707000 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumption of expected rates of pension increases [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible decrease in actuarial assumption [Member] | Net defined benefit liability (asset) | 13564000 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumption of expected rates of pension increases [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible increase in actuarial assumption [Member] | Net defined benefit liability (asset) | 14989000 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumption of expected rates of salary increases [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible decrease in actuarial assumption [Member] | Net defined benefit liability (asset) | 14121000 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumption of expected rates of salary increases [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible increase in actuarial assumption [Member] | Net defined benefit liability (asset) | 14449000 | iso4217:CHF | -3 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible decrease in actuarial assumption [Member] | Percentage of reasonably possible decrease in actuarial assumption | 0.005 | xbrli:pure | INF | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Actuarial assumptions [member] * Domestic defined benefit plans [member] * Percentage of reasonably possible increase in actuarial assumption [Member] | Percentage of reasonably possible increase in actuarial assumption | 0.005 | xbrli:pure | 3 |
Fact Table | |
---|---|
Network |
091800 - Disclosure - Share-based compensation, Plans Outstanding (Details)
(http://acimume.com/role/SharebasedCompensationPlansOutstandingDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | ||
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Maximum term of options granted for share-based payment arrangement | _736480 | ||||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Employees [Member] * 2016 Share Option and Incentive Plan [Member] | Maximum term of options granted for share-based payment arrangement | _737100 | ||||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Executives and Directors [Member] * 2016 Share Option and Incentive Plan [Member] | Maximum term of options granted for share-based payment arrangement | _737720 | ||||
4 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Stock option plan A [Member] | Maximum term of options granted for share-based payment arrangement | _738340 | ||||
5 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Stock option plan B [Member] | Maximum term of options granted for share-based payment arrangement | _738960 | ||||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Stock option plan C1 [Member] | Maximum term of options granted for share-based payment arrangement | _739580 | ||||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Number of Equity-based Instrument Plans | 4 | aciu:Plan | INF | |||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Employees [Member] * 2016 Share Option and Incentive Plan [Member] | Vesting requirements for share-based payment arrangement, award vesting period | _740768 | ||||
9 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Executives and Directors [Member] * 2016 Share Option and Incentive Plan [Member] | Vesting requirements for share-based payment arrangement, award vesting period | _741388 | ||||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Stock option plan C1 [Member] | Vesting requirements for share-based payment arrangement, award vesting period | _742008 | ||||
11 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 223250 | xbrli:shares | INF | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 285250 | xbrli:shares | INF | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Share-based payment arrangements [member] | Granted during the year (in shares) | 276766 | xbrli:shares | INF | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Employees [Member] * 2016 Share Option and Incentive Plan [Member] | Granted during the year (in shares) | 18850 | xbrli:shares | INF | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Executives and Directors [Member] * 2016 Share Option and Incentive Plan [Member] | Granted during the year (in shares) | 257916 | xbrli:shares | INF | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Stock option plan A [Member] | Granted during the year (in shares) | 362750 | xbrli:shares | INF | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Stock option plan B [Member] | Granted during the year (in shares) | 819000 | xbrli:shares | INF | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Stock option plan C1 [Member] | Granted during the year (in shares) | 6775250 | xbrli:shares | INF |
Fact Table | |
---|---|
Network |
091802 - Disclosure - Share-based compensation, Weighted Average Exercise Prices (Details)
(http://acimume.com/role/SharebasedCompensationWeightedAverageExercisePricesDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Weighted average remaining contractual life of exercisable share options | 3.4 | utr:Y | 1 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Weighted average remaining contractual life of exercisable share options | 6.5 | utr:Y | 1 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Weighted average remaining contractual life of exercisable share options | 4.3 | utr:Y | 1 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Number of share options outstanding in share-based payment arrangement | 4006500 | xbrli:shares | INF | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Number of share options outstanding in share-based payment arrangement | 3597000 | xbrli:shares | INF | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Number of share options outstanding in share-based payment arrangement | 1687900 | xbrli:shares | INF | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Number of share options outstanding in share-based payment arrangement | 1359891 | xbrli:shares | INF | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Number of share options exercisable in share-based payment arrangement | 3032500 | xbrli:shares | INF | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Number of share options exercisable in share-based payment arrangement | 1284525 | xbrli:shares | INF | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Number of share options exercisable in share-based payment arrangement | 900474 | xbrli:shares | INF | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Number of share options exercised in share-based payment arrangement | 594250 | xbrli:shares | INF | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Number of share options exercised in share-based payment arrangement | 2069100 | xbrli:shares | INF | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Number of share options exercised in share-based payment arrangement | 571775 | xbrli:shares | INF | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Number of share options expired in share-based payment arrangement | 15250 | xbrli:shares | INF | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Number of share options expired in share-based payment arrangement | 19250 | xbrli:shares | INF | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Number of share options expired in share-based payment arrangement | 31250 | xbrli:shares | INF | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Number of share options forfeited in share-based payment arrangement | 23250 | xbrli:shares | INF | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Number of share options forfeited in share-based payment arrangement | 106000 | xbrli:shares | INF | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Number of share options forfeited in share-based payment arrangement | 1750 | xbrli:shares | INF | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Granted during the year (in shares) | 223250 | xbrli:shares | INF | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Granted during the year (in shares) | 285250 | xbrli:shares | INF | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Granted during the year (in shares) | 276766 | xbrli:shares | INF | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Weighted average exercise price of share options exercisable in share-based payment arrangement | 0.14548 | iso4217:CHF | 5 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Weighted average exercise price of share options exercisable in share-based payment arrangement | 0.14548 | iso4217:CHF | 5 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Weighted average exercise price of share options exercisable in share-based payment arrangement | 0.39 | iso4217:CHF | 2 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Exercised during the year (in CHF per share) | 0.14548 | iso4217:CHF | 5 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Exercised during the year (in CHF per share) | 0.14548 | iso4217:CHF | 5 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Exercised during the year (in CHF per share) | 0.14548 | iso4217:CHF | 5 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Cancelled during the year (in CHF per share) | 0.14548 | iso4217:CHF | 5 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Cancelled during the year (in CHF per share) | 0.14548 | iso4217:CHF | 5 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Cancelled during the year (in CHF per share) | 0.14548 | iso4217:CHF | 5 | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Forfeited during the year (in CHF per share) | 0.14548 | iso4217:CHF | 5 | ||
33 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Forfeited during the year (in CHF per share) | 0.14548 | iso4217:CHF | 5 | ||
34 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Forfeited during the year (in CHF per share) | 0.14548 | iso4217:CHF | 5 | ||
35 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Granted during the year (in CHF per share) | 0.14548 | iso4217:CHF | 5 | ||
36 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Granted during the year (in CHF per share) | 0.14548 | iso4217:CHF | 5 | ||
37 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Granted during the year (in CHF per share) | 9.7 | iso4217:CHF | 2 | ||
38 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Weighted average exercise price of share options outstanding in share-based payment arrangement | 0.21668 | iso4217:CHF | 5 | ||
39 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Weighted average exercise price of share options outstanding in share-based payment arrangement | 0.14548 | iso4217:CHF | 5 | ||
40 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Weighted average exercise price of share options outstanding in share-based payment arrangement | 0.14548 | iso4217:CHF | 5 | ||
41 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Weighted average exercise price of share options outstanding in share-based payment arrangement | 2.09 | iso4217:CHF | 2 | ||
42 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Weighted average remaining contractual life of outstanding share options | 4.5 | utr:Y | 1 | ||
43 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Weighted average remaining contractual life of outstanding share options | 3.6 | utr:Y | 1 | ||
44 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Weighted average remaining contractual life of outstanding share options | 5.6 | utr:Y | 1 | ||
45 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Weighted average remaining contractual life of outstanding share options | 5.8 | utr:Y | 1 |
Fact Table | |
---|---|
Network |
091804 - Disclosure - Share-based compensation, Summary Information (Details)
(http://acimume.com/role/SharebasedCompensationSummaryInformationDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Ranges [member] | Maximum term of options granted for share-based payment arrangement | _686898 | ||||
2 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Ranges [member] | Expected volatility, share options granted | 0.5 | xbrli:pure | INF | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Ranges [member] | Expected volatility, share options granted | 0.8 | xbrli:pure | INF | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Ranges [member] | Expected volatility, share options granted | 0.8 | xbrli:pure | INF | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Ranges [member] | Option life, share options granted | 6 | utr:Y | 0 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Ranges [member] | Option life, share options granted | 6 | utr:Y | 0 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Ranges [member] | Option life, share options granted | 6 | utr:Y | 0 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Ranges [member] | Risk free interest rate, share options granted | 0.0 | xbrli:pure | INF | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Ranges [member] | Risk free interest rate, share options granted | 0.0 | xbrli:pure | INF | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Ranges [member] | Risk free interest rate, share options granted | 0.0 | xbrli:pure | INF | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Ranges [member] | Exercise price, share options granted | 0.14548 | iso4217:CHF | 5 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Ranges [member] | Exercise price, share options granted | 0.14548 | iso4217:CHF | 5 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Bottom of range [member] | Exercise price, share options granted | 9.53 | iso4217:CHF | 2 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Top of range [member] | Exercise price, share options granted | 12.0 | iso4217:CHF | 2 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Ranges [member] | Expense from share-based payment transactions with employees | 540000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Ranges [member] | Expense from share-based payment transactions with employees | 1317000 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Ranges [member] | Expense from share-based payment transactions with employees | 1579000 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Ranges [member] | Incremental fair value granted, modified share-based payment arrangements | 238000 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2016-10-01 to 2016-12-31 | Former Chief Executive Financial Officer [Member] * Ranges [member] | Number of restricted shares granted (in shares) | 49250 | xbrli:shares | INF | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Former Chief Executive Financial Officer [Member] * Ranges [member] | Number of other equity instruments forfeited in share-based payment arrangement | 98500 | xbrli:shares | INF | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise | 1.91 | iso4217:CHF | 2 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise | 6.22 | iso4217:CHF | 2 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise | 10.53 | iso4217:CHF | 2 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2014-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average exercise price of share options outstanding in share-based payment arrangement | 0.21668 | iso4217:CHF | 5 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average exercise price of share options outstanding in share-based payment arrangement | 0.14548 | iso4217:CHF | 5 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average exercise price of share options outstanding in share-based payment arrangement | 0.14548 | iso4217:CHF | 5 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average exercise price of share options outstanding in share-based payment arrangement | 2.09 | iso4217:CHF | 2 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Entity's total for related parties [member] * Bottom of range [member] | Weighted average exercise price of share options outstanding in share-based payment arrangement | 0.14548 | iso4217:CHF | 5 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Entity's total for related parties [member] * Top of range [member] | Weighted average exercise price of share options outstanding in share-based payment arrangement | 12.0 | iso4217:CHF | 2 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Former Chief Executive Financial Officer [Member] * Ranges [member] | Weighted average fair value at measurement date, share options granted | 674000 | iso4217:CHF | -3 | ||
31 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average share price | 1.91 | iso4217:CHF | 2 | ||
32 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average share price | 5.96 | iso4217:CHF | 2 | ||
33 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average share price | 8.77 | iso4217:CHF | 2 | ||
34 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average share price, share options granted | 1.77 | iso4217:CHF | 2 | ||
35 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average share price, share options granted | 5.85 | iso4217:CHF | 2 | ||
36 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Ranges [member] | Weighted average share price, share options granted | 7.29 | iso4217:CHF | 2 |
Fact Table | |
---|---|
Network |
091806 - Disclosure - Share-based compensation, Non-vested Share Awards (Details)
(http://acimume.com/role/SharebasedCompensationNonvestedShareAwardsDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Board of Directors [Member] * Restricted Stock Units [Member] | Maximum Term Of Other Equity Instruments Granted For Share Based Payment Arrangement | _667562 | ||||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Executive Management [Member] * Restricted Stock Units [Member] | Maximum Term Of Other Equity Instruments Granted For Share Based Payment Arrangement | _668182 | ||||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted shares [Member] | Maximum Term Of Other Equity Instruments Granted For Share Based Payment Arrangement | _668802 | ||||
4 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Number of other equity instruments vested in share-based payment arrangement | 7341 | xbrli:shares | INF | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Board of Directors [Member] * Restricted Stock Units [Member] | Vesting requirements for share-based payment arrangement, award vesting period | _670030 | ||||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Executive Management [Member] * Restricted Stock Units [Member] | Vesting requirements for share-based payment arrangement, award vesting period | _670650 | ||||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted shares [Member] | Vesting requirements for share-based payment arrangement, award vesting period | _671270 | ||||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Weighted average exercise price of other equity instruments vested in share-based payment arrangement | 10.06 | iso4217:CHF | 2 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Number of restricted shares granted (in shares) | 0 | xbrli:shares | INF | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Entity's total for related parties [member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 0 | xbrli:shares | INF | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Number of restricted shares granted (in shares) | 0 | xbrli:shares | INF | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Entity's total for related parties [member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 0 | xbrli:shares | INF | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Board of Directors [Member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 29375 | xbrli:shares | INF | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Executive Management [Member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 95957 | xbrli:shares | INF | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Number of restricted shares granted (in shares) | 129355 | xbrli:shares | INF | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted shares [Member] | Number of restricted shares granted (in shares) | 4023 | xbrli:shares | INF | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Stock Units [Member] | Number of restricted shares granted (in shares) | 4023 | xbrli:shares | INF | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Shares vested (in shares) | 0 | xbrli:shares | INF | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Stock Units [Member] | Shares vested (in shares) | 5998 | xbrli:shares | INF | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Cancelled during the year (in shares) | 0 | xbrli:shares | INF | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Number of other equity instruments forfeited in share-based payment arrangement | 0 | xbrli:shares | INF | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Number of other equity instruments outstanding in share-based payment arrangement | 0 | xbrli:shares | INF | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Number of other equity instruments outstanding in share-based payment arrangement | 122014 | xbrli:shares | INF | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement | 0 | iso4217:CHF | 0 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Weighted average exercise price of other equity instruments expired in share-based payment arrangement | 0 | iso4217:CHF | 0 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement | 0 | iso4217:CHF | 0 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Weighted average exercise price of other equity instruments granted in share-based payment arrangement | 9.62 | iso4217:CHF | 2 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2015-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement | 0 | iso4217:CHF | 0 | ||
29 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement | 0 | iso4217:CHF | 0 | ||
30 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Entity's total for related parties [member] * Restricted Shares and Restricted Share Units [Member] | Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement | 9.59 | iso4217:CHF | 2 |
Fact Table | |
---|---|
Network |
091900 - Disclosure - Commitments and contingencies (Details)
(http://acimume.com/role/CommitmentsAndContingenciesDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Aggregated time bands [member] | Provision, royalty obligation | 400000 | iso4217:CHF | -5 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Aggregated time bands [member] | Provisions, research contracts | 9400000 | iso4217:CHF | -5 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Aggregated time bands [member] | Rental contract, period for notice of cancellation | _658998 | ||||
4 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Aggregated time bands [member] | Lease liabilities | 200000 | iso4217:CHF | -5 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Aggregated time bands [member] | Provisions | 10799000 | iso4217:CHF | -3 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | More Than Five Years [Member] | Provisions | 0 | iso4217:CHF | -3 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Between One and Three Years [Member] | Provisions | 1624000 | iso4217:CHF | -3 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Between Three and Five Years [Member] | Provisions | 0 | iso4217:CHF | -3 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Loss Expiry, December 31, 2017 [Member] | Provisions | 9175000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Aggregated time bands [member] | Provisions | 12372000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | More Than Five Years [Member] | Provisions | 0 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Between One and Three Years [Member] | Provisions | 2546000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Between Three and Five Years [Member] | Provisions | 140000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Loss Expiry, December 31, 2017 [Member] | Provisions | 9686000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Aggregated time bands [member] | Rental expense | 500000 | iso4217:CHF | -5 |
Fact Table | |
---|---|
Network |
092000 - Disclosure - Earnings per share (Details)
(http://acimume.com/role/EarningsPerShareDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Weighted average number of equity awards outstanding, | 2784245 | xbrli:shares | 0 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Weighted average number of equity awards outstanding, | 1582612 | xbrli:shares | 0 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Adjusted weighted average number of ordinary shares outstanding | 46043198 | xbrli:shares | 0 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Adjusted weighted average number of ordinary shares outstanding | 50096859 | xbrli:shares | 0 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Adjusted weighted average number of ordinary shares outstanding | 57084295 | xbrli:shares | 0 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Basic earnings (loss) per share | 0.47 | iso4217:CHF/xbrli:shares | 2 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Basic earnings (loss) per share | -0.14 | iso4217:CHF/xbrli:shares | 2 | ||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Basic earnings (loss) per share | -0.46 | iso4217:CHF/xbrli:shares | 2 | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Diluted earnings (loss) per share | 0.44 | iso4217:CHF/xbrli:shares | 2 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Diluted earnings (loss) per share | -0.14 | iso4217:CHF/xbrli:shares | 2 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Diluted earnings (loss) per share | -0.46 | iso4217:CHF/xbrli:shares | 2 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Dilutive effect of convertible instruments on number of ordinary shares | 1687900 | xbrli:shares | INF | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Dilutive effect of convertible instruments on number of ordinary shares | 1463056 | xbrli:shares | INF | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Net income / (loss) for the period | 20270000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Net income / (loss) for the period | -7096000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Net income / (loss) for the period | -26411000 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Weighted average number of ordinary shares outstanding | 43412250 | xbrli:shares | 0 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Weighted average number of ordinary shares outstanding | 50096859 | xbrli:shares | 0 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Weighted average number of ordinary shares outstanding | 57084295 | xbrli:shares | 0 |
Fact Table | |
---|---|
Network |
092100 - Disclosure - Financial instruments and risk management (Details)
(http://acimume.com/role/FinancialInstrumentsAndRiskManagementDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Currency risk [member] | Closing foreign exchange rate, decrease | 0.1 | xbrli:pure | 1 | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Currency risk [member] | Closing foreign exchange rate, increase | 0.1 | xbrli:pure | 1 | ||
3 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Currency risk [member] | Decrease in net loss, foreign exchange rate increase | 10900000 | iso4217:CHF | -5 | ||
4 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Currency risk [member] | Decrease in net loss, foreign exchange rate increase | 2100000 | iso4217:CHF | -5 | ||
5 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Currency risk [member] | Increase in net loss, foreign exchange rate decrease | 10900000 | iso4217:CHF | -5 | ||
6 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Currency risk [member] | Increase in net loss, foreign exchange rate decrease | 2100000 | iso4217:CHF | -5 | ||
7 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Liquidity risk [member] | Liquidity management, rolling forecast period | _631158 | ||||
8 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Credit risk [member] | Number of banks holding deposits, cash and cash equivalents | 1 | aciu:Bank | INF | ||
9 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Risks [member] | Financial assets | 152727000 | iso4217:CHF | -3 | ||
10 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Cash on hand and cash equivalents [Member] * Financial liabilities, category [member] * Risks [member] | Financial assets | 152210000 | iso4217:CHF | -3 | ||
11 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Other receivables [Member] * Financial liabilities, category [member] * Risks [member] | Financial assets | 517000 | iso4217:CHF | -3 | ||
12 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Risks [member] | Financial assets | 125295000 | iso4217:CHF | -3 | ||
13 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Cash on hand and cash equivalents [Member] * Financial liabilities, category [member] * Risks [member] | Financial assets | 124377000 | iso4217:CHF | -3 | ||
14 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Other receivables [Member] * Financial liabilities, category [member] * Risks [member] | Financial assets | 918000 | iso4217:CHF | -3 | ||
15 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Risks [member] | Financial liabilities | 9401000 | iso4217:CHF | -3 | ||
16 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Financial assets, category [member] * Accrued Expenses [Member] * Risks [member] | Financial liabilities | 5366000 | iso4217:CHF | -3 | ||
17 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Financial assets, category [member] * Long-term Financial Liabilities [Member] * Risks [member] | Financial liabilities | 0 | iso4217:CHF | -3 | ||
18 | 0001651625 (http://www.sec.gov/CIK) | 2016-12-31 | Financial assets, category [member] * Trade and Other Payables [Member] * Risks [member] | Financial liabilities | 4035000 | iso4217:CHF | -3 | ||
19 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Risks [member] | Financial liabilities | 9794000 | iso4217:CHF | -3 | ||
20 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Financial assets, category [member] * Accrued Expenses [Member] * Risks [member] | Financial liabilities | 8307000 | iso4217:CHF | -3 | ||
21 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Financial assets, category [member] * Long-term Financial Liabilities [Member] * Risks [member] | Financial liabilities | 395000 | iso4217:CHF | -3 | ||
22 | 0001651625 (http://www.sec.gov/CIK) | 2017-12-31 | Financial assets, category [member] * Trade and Other Payables [Member] * Risks [member] | Financial liabilities | 1092000 | iso4217:CHF | -3 | ||
23 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Risks [member] | Foreign exchange gain (loss) | 1598000 | iso4217:CHF | -3 | ||
24 | 0001651625 (http://www.sec.gov/CIK) | 2015-01-01 to 2015-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Currency risk [member] | Foreign exchange gain (loss) | 1600000 | iso4217:CHF | -5 | ||
25 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Risks [member] | Foreign exchange gain (loss) | 3443000 | iso4217:CHF | -3 | ||
26 | 0001651625 (http://www.sec.gov/CIK) | 2016-01-01 to 2016-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Currency risk [member] | Foreign exchange gain (loss) | 3400000 | iso4217:CHF | -5 | ||
27 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Risks [member] | Foreign exchange gain (loss) | -4049000 | iso4217:CHF | -3 | ||
28 | 0001651625 (http://www.sec.gov/CIK) | 2017-01-01 to 2017-12-31 | Financial assets, category [member] * Financial liabilities, category [member] * Currency risk [member] | Foreign exchange gain (loss) | -4200000 | iso4217:CHF | -5 |
Fact Table | |
---|---|
Network |
092300 - Disclosure - Post balance sheet events (Details)
(http://acimume.com/role/PostBalanceSheetEventsDetails)
|
Table | (implied) |
# | Reporting Entity [Axis] | Period [Axis] | Scenario [Axis] | Concept | Fact Value | Unit | Rounding | Parenthetical Explanations | |
---|---|---|---|---|---|---|---|---|---|
1 | 0001651625 (http://www.sec.gov/CIK) | 2018-02-02 to 2018-02-02 | Major purchases of assets [member] | Additional lease space | 4300 | utr:sqft | INF | ||
2 | 0001651625 (http://www.sec.gov/CIK) | 2018-02-02 to 2018-02-02 | Major purchases of assets [member] | Purchase of lab equipment | 750000 | iso4217:USD | -3 |
Type | Defined | Bound | Derived | OK | Fail |
---|---|---|---|---|---|
formula | 0 | 0 | 0 | 0 | 0 |
existenceAssertion | 0 | 0 | 0 | 0 | 0 |
valueAssertion | 0 | 0 | 0 | 0 | 0 |
calculation | 95 | 495 | 0 | 495 | 0 |
Type | Name | Rule Expression | Prolog form | |
---|---|---|---|---|
calculation | ifrs-full:Assets (in BalanceSheets)
| total=NoncurrentAssets_2*1.0+CurrentAssets_1*1.0 |
calculation('http://acimume.com/role/BalanceSheets','ifrs-full':'Assets') valueAssertion /* not loadable */ total=NoncurrentAssets_2*1.0+CurrentAssets_1*1.0 variables total: [concept('ifrs-full':'Assets')], NoncurrentAssets_2: [concept('ifrs-full':'NoncurrentAssets')], CurrentAssets_1: [concept('ifrs-full':'CurrentAssets')]. | |
calculation | ifrs-full:CurrentAssets (in BalanceSheets)
| total=CashAndCashEquivalents_4*1.0+(CurrentReceivablesClassifiedAsOtherAndValueAddedAndWithholdingTaxes_3*1.0+(CurrentAccruedIncomeAndGrantReceivables_2*1.0+CurrentPrepaidExpenses_1*1.0)) |
calculation('http://acimume.com/role/BalanceSheets','ifrs-full':'CurrentAssets') valueAssertion /* not loadable */ total=CashAndCashEquivalents_4*1.0+(CurrentReceivablesClassifiedAsOtherAndValueAddedAndWithholdingTaxes_3*1.0+(CurrentAccruedIncomeAndGrantReceivables_2*1.0+CurrentPrepaidExpenses_1*1.0)) variables total: [concept('ifrs-full':'CurrentAssets')], CashAndCashEquivalents_4: [concept('ifrs-full':'CashAndCashEquivalents')], CurrentReceivablesClassifiedAsOtherAndValueAddedAndWithholdingTaxes_3: [concept(aciu:'CurrentReceivablesClassifiedAsOtherAndValueAddedAndWithholdingTaxes')], CurrentAccruedIncomeAndGrantReceivables_2: [concept(aciu:'CurrentAccruedIncomeAndGrantReceivables')], CurrentPrepaidExpenses_1: [concept('ifrs-full':'CurrentPrepaidExpenses')]. | |
calculation | ifrs-full:CurrentLiabilities (in BalanceSheets)
| total=DeferredIncomeClassifiedAsCurrent_3*1.0+(TradeAndOtherCurrentPayables_2*1.0+CurrentAccruedExpensesAndOtherCurrentLiabilities_1*1.0) |
calculation('http://acimume.com/role/BalanceSheets','ifrs-full':'CurrentLiabilities') valueAssertion /* not loadable */ total=DeferredIncomeClassifiedAsCurrent_3*1.0+(TradeAndOtherCurrentPayables_2*1.0+CurrentAccruedExpensesAndOtherCurrentLiabilities_1*1.0) variables total: [concept('ifrs-full':'CurrentLiabilities')], DeferredIncomeClassifiedAsCurrent_3: [concept('ifrs-full':'DeferredIncomeClassifiedAsCurrent')], TradeAndOtherCurrentPayables_2: [concept('ifrs-full':'TradeAndOtherCurrentPayables')], CurrentAccruedExpensesAndOtherCurrentLiabilities_1: [concept('ifrs-full':'CurrentAccruedExpensesAndOtherCurrentLiabilities')]. | |
calculation | ifrs-full:Equity (in BalanceSheets)
| total=IssuedCapital_3*1.0+(SharePremium_2*1.0+RetainedEarnings_1*1.0) |
calculation('http://acimume.com/role/BalanceSheets','ifrs-full':'Equity') valueAssertion /* not loadable */ total=IssuedCapital_3*1.0+(SharePremium_2*1.0+RetainedEarnings_1*1.0) variables total: [concept('ifrs-full':'Equity')], IssuedCapital_3: [concept('ifrs-full':'IssuedCapital')], SharePremium_2: [concept('ifrs-full':'SharePremium')], RetainedEarnings_1: [concept('ifrs-full':'RetainedEarnings')]. | |
calculation | ifrs-full:EquityAndLiabilities (in BalanceSheets)
| total=Equity_2*1.0+Liabilities_1*1.0 |
calculation('http://acimume.com/role/BalanceSheets','ifrs-full':'EquityAndLiabilities') valueAssertion /* not loadable */ total=Equity_2*1.0+Liabilities_1*1.0 variables total: [concept('ifrs-full':'EquityAndLiabilities')], Equity_2: [concept('ifrs-full':'Equity')], Liabilities_1: [concept('ifrs-full':'Liabilities')]. | |
calculation | ifrs-full:Liabilities (in BalanceSheets)
| total=NoncurrentLiabilities_2*1.0+CurrentLiabilities_1*1.0 |
calculation('http://acimume.com/role/BalanceSheets','ifrs-full':'Liabilities') valueAssertion /* not loadable */ total=NoncurrentLiabilities_2*1.0+CurrentLiabilities_1*1.0 variables total: [concept('ifrs-full':'Liabilities')], NoncurrentLiabilities_2: [concept('ifrs-full':'NoncurrentLiabilities')], CurrentLiabilities_1: [concept('ifrs-full':'CurrentLiabilities')]. | |
calculation | ifrs-full:NoncurrentAssets (in BalanceSheets)
| total=NoncurrentRestrictedCashAndCashEquivalents_2*1.0+PropertyPlantAndEquipment_1*1.0 |
calculation('http://acimume.com/role/BalanceSheets','ifrs-full':'NoncurrentAssets') valueAssertion /* not loadable */ total=NoncurrentRestrictedCashAndCashEquivalents_2*1.0+PropertyPlantAndEquipment_1*1.0 variables total: [concept('ifrs-full':'NoncurrentAssets')], NoncurrentRestrictedCashAndCashEquivalents_2: [concept('ifrs-full':'NoncurrentRestrictedCashAndCashEquivalents')], PropertyPlantAndEquipment_1: [concept('ifrs-full':'PropertyPlantAndEquipment')]. | |
calculation | ifrs-full:NoncurrentLiabilities (in BalanceSheets)
| total=NoncurrentProvisionsForEmployeeBenefits_3*1.0+(NoncurrentInterestPayable_2*1.0+NoncurrentFinancialLiabilities_1*1.0) |
calculation('http://acimume.com/role/BalanceSheets','ifrs-full':'NoncurrentLiabilities') valueAssertion /* not loadable */ total=NoncurrentProvisionsForEmployeeBenefits_3*1.0+(NoncurrentInterestPayable_2*1.0+NoncurrentFinancialLiabilities_1*1.0) variables total: [concept('ifrs-full':'NoncurrentLiabilities')], NoncurrentProvisionsForEmployeeBenefits_3: [concept('ifrs-full':'NoncurrentProvisionsForEmployeeBenefits')], NoncurrentInterestPayable_2: [concept('ifrs-full':'NoncurrentInterestPayable')], NoncurrentFinancialLiabilities_1: [concept('ifrs-full':'NoncurrentFinancialLiabilities')]. | |
calculation | ifrs-full:FinanceIncomeCost (in ExpensesByCategoryDetails)
| total=OtherFinanceIncomeCost_3*1.0+(GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_2*1.0+InterestRevenueExpense_1*1.0) |
calculation('http://acimume.com/role/ExpensesByCategoryDetails','ifrs-full':'FinanceIncomeCost') valueAssertion /* not loadable */ total=OtherFinanceIncomeCost_3*1.0+(GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_2*1.0+InterestRevenueExpense_1*1.0) variables total: [concept('ifrs-full':'FinanceIncomeCost')], OtherFinanceIncomeCost_3: [concept('ifrs-full':'OtherFinanceIncomeCost')], GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_2: [concept('ifrs-full':'GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss')], InterestRevenueExpense_1: [concept('ifrs-full':'InterestRevenueExpense')]. | |
calculation | ifrs-full:ResearchAndDevelopmentExpense (in ExpensesByCategoryDetails)
| total=ResearchAndDevelopmentExpenseAllocationExpenseFromShareBasedPaymentTransactionsWithEmployees_3*1.0+(ResearchAndDevelopmentExpenseAllocationOperatingExpense_2*1.0+ResearchAndDevelopmentExpenseAllocationWagesAndSalaries_1*1.0) |
calculation('http://acimume.com/role/ExpensesByCategoryDetails','ifrs-full':'ResearchAndDevelopmentExpense') valueAssertion /* not loadable */ total=ResearchAndDevelopmentExpenseAllocationExpenseFromShareBasedPaymentTransactionsWithEmployees_3*1.0+(ResearchAndDevelopmentExpenseAllocationOperatingExpense_2*1.0+ResearchAndDevelopmentExpenseAllocationWagesAndSalaries_1*1.0) variables total: [concept('ifrs-full':'ResearchAndDevelopmentExpense')], ResearchAndDevelopmentExpenseAllocationExpenseFromShareBasedPaymentTransactionsWithEmployees_3: [concept(aciu:'ResearchAndDevelopmentExpenseAllocationExpenseFromShareBasedPaymentTransactionsWithEmployees')], ResearchAndDevelopmentExpenseAllocationOperatingExpense_2: [concept(aciu:'ResearchAndDevelopmentExpenseAllocationOperatingExpense')], ResearchAndDevelopmentExpenseAllocationWagesAndSalaries_1: [concept(aciu:'ResearchAndDevelopmentExpenseAllocationWagesAndSalaries')]. | |
calculation | ifrs-full:SellingGeneralAndAdministrativeExpense (in ExpensesByCategoryDetails)
| total=GeneralAndAdministrativeExpenseAllocationOperatingExpense_3*1.0+(GeneralAndAdministrativeExpenseAllocationWagesAndSalaries_2*1.0+GeneralAndAdministrativeExpenseAllocationExpenseFromShareBasedPaymentTransactionsWithEmployees_1*1.0) |
calculation('http://acimume.com/role/ExpensesByCategoryDetails','ifrs-full':'SellingGeneralAndAdministrativeExpense') valueAssertion /* not loadable */ total=GeneralAndAdministrativeExpenseAllocationOperatingExpense_3*1.0+(GeneralAndAdministrativeExpenseAllocationWagesAndSalaries_2*1.0+GeneralAndAdministrativeExpenseAllocationExpenseFromShareBasedPaymentTransactionsWithEmployees_1*1.0) variables total: [concept('ifrs-full':'SellingGeneralAndAdministrativeExpense')], GeneralAndAdministrativeExpenseAllocationOperatingExpense_3: [concept(aciu:'GeneralAndAdministrativeExpenseAllocationOperatingExpense')], GeneralAndAdministrativeExpenseAllocationWagesAndSalaries_2: [concept(aciu:'GeneralAndAdministrativeExpenseAllocationWagesAndSalaries')], GeneralAndAdministrativeExpenseAllocationExpenseFromShareBasedPaymentTransactionsWithEmployees_1: [concept(aciu:'GeneralAndAdministrativeExpenseAllocationExpenseFromShareBasedPaymentTransactionsWithEmployees')]. | |
calculation | ifrs-full:IncomeTaxExpenseContinuingOperations (in IncomeTaxesDetails)
| total=TaxExpenseIncomeAtApplicableTaxRate_5*1.0+(TaxBenefitIncomeTaxHoliday_4* -1.0+(TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_3* -1.0+(TaxEffectOfRevenuesExemptFromTaxation2011_2* -1.0+TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense_1* -1.0))) |
calculation('http://acimume.com/role/IncomeTaxesDetails','ifrs-full':'IncomeTaxExpenseContinuingOperations') valueAssertion /* not loadable */ total=TaxExpenseIncomeAtApplicableTaxRate_5*1.0+(TaxBenefitIncomeTaxHoliday_4* -1.0+(TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_3* -1.0+(TaxEffectOfRevenuesExemptFromTaxation2011_2* -1.0+TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense_1* -1.0))) variables total: [concept('ifrs-full':'IncomeTaxExpenseContinuingOperations')], TaxExpenseIncomeAtApplicableTaxRate_5: [concept('ifrs-full':'TaxExpenseIncomeAtApplicableTaxRate')], TaxBenefitIncomeTaxHoliday_4: [concept(aciu:'TaxBenefitIncomeTaxHoliday')], TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_3: [concept('ifrs-full':'TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense')], TaxEffectOfRevenuesExemptFromTaxation2011_2: [concept('ifrs-full':'TaxEffectOfRevenuesExemptFromTaxation2011')], TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense_1: [concept('ifrs-full':'TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense')]. | |
calculation | aciu:CurrentReceivablesClassifiedAsOtherAndValueAddedAndWithholdingTaxes (in OtherCurrentReceivablesDetails)
| total=CurrentValueAddedTaxReceivables_3*1.0+(CurrentReceivablesFromTaxesOtherThanIncomeTax_2*1.0+OtherCurrentReceivables_1*1.0) |
calculation('http://acimume.com/role/OtherCurrentReceivablesDetails',aciu:'CurrentReceivablesClassifiedAsOtherAndValueAddedAndWithholdingTaxes') valueAssertion /* not loadable */ total=CurrentValueAddedTaxReceivables_3*1.0+(CurrentReceivablesFromTaxesOtherThanIncomeTax_2*1.0+OtherCurrentReceivables_1*1.0) variables total: [concept(aciu:'CurrentReceivablesClassifiedAsOtherAndValueAddedAndWithholdingTaxes')], CurrentValueAddedTaxReceivables_3: [concept('ifrs-full':'CurrentValueAddedTaxReceivables')], CurrentReceivablesFromTaxesOtherThanIncomeTax_2: [concept('ifrs-full':'CurrentReceivablesFromTaxesOtherThanIncomeTax')], OtherCurrentReceivables_1: [concept('ifrs-full':'OtherCurrentReceivables')]. | |
calculation | ifrs-full:CurrentPrepaymentsAndCurrentAccruedIncome (in PrepaidExpensesAndAccruedIncomeDetails)
| total=CurrentAccruedIncome_2*1.0+CurrentPrepayments_1*1.0 |
calculation('http://acimume.com/role/PrepaidExpensesAndAccruedIncomeDetails','ifrs-full':'CurrentPrepaymentsAndCurrentAccruedIncome') valueAssertion /* not loadable */ total=CurrentAccruedIncome_2*1.0+CurrentPrepayments_1*1.0 variables total: [concept('ifrs-full':'CurrentPrepaymentsAndCurrentAccruedIncome')], CurrentAccruedIncome_2: [concept('ifrs-full':'CurrentAccruedIncome')], CurrentPrepayments_1: [concept('ifrs-full':'CurrentPrepayments')]. | |
calculation | ifrs-full:KeyManagementPersonnelCompensation (in RelatedpartyTransactionsDetails)
| total=KeyManagementPersonnelCompensationPostemploymentBenefits_3*1.0+(KeyManagementPersonnelCompensationShorttermEmployeeBenefits_2*1.0+KeyManagementPersonnelCompensationSharebasedPayment_1*1.0) |
calculation('http://acimume.com/role/RelatedpartyTransactionsDetails','ifrs-full':'KeyManagementPersonnelCompensation') valueAssertion /* not loadable */ total=KeyManagementPersonnelCompensationPostemploymentBenefits_3*1.0+(KeyManagementPersonnelCompensationShorttermEmployeeBenefits_2*1.0+KeyManagementPersonnelCompensationSharebasedPayment_1*1.0) variables total: [concept('ifrs-full':'KeyManagementPersonnelCompensation')], KeyManagementPersonnelCompensationPostemploymentBenefits_3: [concept('ifrs-full':'KeyManagementPersonnelCompensationPostemploymentBenefits')], KeyManagementPersonnelCompensationShorttermEmployeeBenefits_2: [concept('ifrs-full':'KeyManagementPersonnelCompensationShorttermEmployeeBenefits')], KeyManagementPersonnelCompensationSharebasedPayment_1: [concept('ifrs-full':'KeyManagementPersonnelCompensationSharebasedPayment')]. | |
calculation | ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAsset (in RetirementBenefitPlanDetails)
| total=CurrentServiceCostNetDefinedBenefitLiabilityAsset_4*1.0+(InterestIncomeNetDefinedBenefitLiabilityAsset_3* -1.0+(ActuarialLossesGainsArisingFromChangesInBenefitPlanNetDefinedBenefitLiabilityAsset_2* -1.0+InterestCostNetDefinedBenefitLiabilityAsset_1*1.0)) |
calculation('http://acimume.com/role/RetirementBenefitPlanDetails','ifrs-full':'IncreaseDecreaseInNetDefinedBenefitLiabilityAsset') valueAssertion /* not loadable */ total=CurrentServiceCostNetDefinedBenefitLiabilityAsset_4*1.0+(InterestIncomeNetDefinedBenefitLiabilityAsset_3* -1.0+(ActuarialLossesGainsArisingFromChangesInBenefitPlanNetDefinedBenefitLiabilityAsset_2* -1.0+InterestCostNetDefinedBenefitLiabilityAsset_1*1.0)) variables total: [concept('ifrs-full':'IncreaseDecreaseInNetDefinedBenefitLiabilityAsset')], CurrentServiceCostNetDefinedBenefitLiabilityAsset_4: [concept('ifrs-full':'CurrentServiceCostNetDefinedBenefitLiabilityAsset')], InterestIncomeNetDefinedBenefitLiabilityAsset_3: [concept(aciu:'InterestIncomeNetDefinedBenefitLiabilityAsset')], ActuarialLossesGainsArisingFromChangesInBenefitPlanNetDefinedBenefitLiabilityAsset_2: [concept(aciu:'ActuarialLossesGainsArisingFromChangesInBenefitPlanNetDefinedBenefitLiabilityAsset')], InterestCostNetDefinedBenefitLiabilityAsset_1: [concept(aciu:'InterestCostNetDefinedBenefitLiabilityAsset')]. | |
calculation | ifrs-full:CashFlowsFromUsedInFinancingActivities (in StatementsOfCashFlows)
| total=PaymentsForShareIssueCosts_6* -1.0+(ProceedsFromIssueOfPreferenceShares_5*1.0+(ProceedsFromLoanRepayments_4*1.0+(ProceedsFromIssuingSharesNetOfUnderwritingFees_3*1.0+(ProceedsFromExerciseOfOptions_2*1.0+ProceedsFromBorrowingsClassifiedAsFinancingActivities_1*1.0)))) |
calculation('http://acimume.com/role/StatementsOfCashFlows','ifrs-full':'CashFlowsFromUsedInFinancingActivities') valueAssertion /* not loadable */ total=PaymentsForShareIssueCosts_6* -1.0+(ProceedsFromIssueOfPreferenceShares_5*1.0+(ProceedsFromLoanRepayments_4*1.0+(ProceedsFromIssuingSharesNetOfUnderwritingFees_3*1.0+(ProceedsFromExerciseOfOptions_2*1.0+ProceedsFromBorrowingsClassifiedAsFinancingActivities_1*1.0)))) variables total: [concept('ifrs-full':'CashFlowsFromUsedInFinancingActivities')], PaymentsForShareIssueCosts_6: [concept('ifrs-full':'PaymentsForShareIssueCosts')], ProceedsFromIssueOfPreferenceShares_5: [concept('ifrs-full':'ProceedsFromIssueOfPreferenceShares')], ProceedsFromLoanRepayments_4: [concept(aciu:'ProceedsFromLoanRepayments')], ProceedsFromIssuingSharesNetOfUnderwritingFees_3: [concept(aciu:'ProceedsFromIssuingSharesNetOfUnderwritingFees')], ProceedsFromExerciseOfOptions_2: [concept('ifrs-full':'ProceedsFromExerciseOfOptions')], ProceedsFromBorrowingsClassifiedAsFinancingActivities_1: [concept('ifrs-full':'ProceedsFromBorrowingsClassifiedAsFinancingActivities')]. | |
calculation | ifrs-full:CashFlowsFromUsedInInvestingActivities (in StatementsOfCashFlows)
| total=PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_2* -1.0+CashAdvancesForRentDeposit_1* -1.0 |
calculation('http://acimume.com/role/StatementsOfCashFlows','ifrs-full':'CashFlowsFromUsedInInvestingActivities') valueAssertion /* not loadable */ total=PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_2* -1.0+CashAdvancesForRentDeposit_1* -1.0 variables total: [concept('ifrs-full':'CashFlowsFromUsedInInvestingActivities')], PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_2: [concept('ifrs-full':'PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities')], CashAdvancesForRentDeposit_1: [concept(aciu:'CashAdvancesForRentDeposit')]. | |
calculation | ifrs-full:CashFlowsFromUsedInOperatingActivities (in StatementsOfCashFlows)
| total=CashFlowsFromUsedInOperations_3*1.0+(FinanceIncomeReceivedClassifiedAsOperatingActivities_2*1.0+FinanceCostsPaidClassifiedAsOperatingActivities_1* -1.0) |
calculation('http://acimume.com/role/StatementsOfCashFlows','ifrs-full':'CashFlowsFromUsedInOperatingActivities') valueAssertion /* not loadable */ total=CashFlowsFromUsedInOperations_3*1.0+(FinanceIncomeReceivedClassifiedAsOperatingActivities_2*1.0+FinanceCostsPaidClassifiedAsOperatingActivities_1* -1.0) variables total: [concept('ifrs-full':'CashFlowsFromUsedInOperatingActivities')], CashFlowsFromUsedInOperations_3: [concept('ifrs-full':'CashFlowsFromUsedInOperations')], FinanceIncomeReceivedClassifiedAsOperatingActivities_2: [concept('ifrs-full':'FinanceIncomeReceivedClassifiedAsOperatingActivities')], FinanceCostsPaidClassifiedAsOperatingActivities_1: [concept('ifrs-full':'FinanceCostsPaidClassifiedAsOperatingActivities')]. | |
calculation | ifrs-full:CashFlowsFromUsedInOperations (in StatementsOfCashFlows)
| total=ProfitLoss_13*1.0+(AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_12*1.0+(AdjustmentsForSharebasedPayments_11*1.0+(AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_10*1.0+(AdjustmentsForAccruedInterestPayable_9*1.0+(AdjustmentsForDecreaseIncreaseInAccruedIncome_8*1.0+(AdjustmentsForIncreaseDecreaseInTradeAccountPayable_7*1.0+(AdjustmentsForDepreciationExpense_6*1.0+(AdjustmentsForIncreaseDecreaseLongTermFinancialLiabilities_5* -1.0+(AdjustmentsForIncreaseDecreaseInDeferredIncome_4*1.0+(AdjustmentsForIncreaseDecreaseInAccruedExpenses_3* -1.0+(AdjustmentsForDecreaseIncreaseInPrepaidExpense_2* -1.0+AdjustmentsForFinanceIncomeCost_1* -1.0))))))))))) |
calculation('http://acimume.com/role/StatementsOfCashFlows','ifrs-full':'CashFlowsFromUsedInOperations') valueAssertion /* not loadable */ total=ProfitLoss_13*1.0+(AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_12*1.0+(AdjustmentsForSharebasedPayments_11*1.0+(AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_10*1.0+(AdjustmentsForAccruedInterestPayable_9*1.0+(AdjustmentsForDecreaseIncreaseInAccruedIncome_8*1.0+(AdjustmentsForIncreaseDecreaseInTradeAccountPayable_7*1.0+(AdjustmentsForDepreciationExpense_6*1.0+(AdjustmentsForIncreaseDecreaseLongTermFinancialLiabilities_5* -1.0+(AdjustmentsForIncreaseDecreaseInDeferredIncome_4*1.0+(AdjustmentsForIncreaseDecreaseInAccruedExpenses_3* -1.0+(AdjustmentsForDecreaseIncreaseInPrepaidExpense_2* -1.0+AdjustmentsForFinanceIncomeCost_1* -1.0))))))))))) variables total: [concept('ifrs-full':'CashFlowsFromUsedInOperations')], ProfitLoss_13: [concept('ifrs-full':'ProfitLoss')], AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_12: [concept('ifrs-full':'AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables')], AdjustmentsForSharebasedPayments_11: [concept('ifrs-full':'AdjustmentsForSharebasedPayments')], AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_10: [concept('ifrs-full':'AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities')], AdjustmentsForAccruedInterestPayable_9: [concept(aciu:'AdjustmentsForAccruedInterestPayable')], AdjustmentsForDecreaseIncreaseInAccruedIncome_8: [concept(aciu:'AdjustmentsForDecreaseIncreaseInAccruedIncome')], AdjustmentsForIncreaseDecreaseInTradeAccountPayable_7: [concept('ifrs-full':'AdjustmentsForIncreaseDecreaseInTradeAccountPayable')], AdjustmentsForDepreciationExpense_6: [concept('ifrs-full':'AdjustmentsForDepreciationExpense')], AdjustmentsForIncreaseDecreaseLongTermFinancialLiabilities_5: [concept(aciu:'AdjustmentsForIncreaseDecreaseLongTermFinancialLiabilities')], AdjustmentsForIncreaseDecreaseInDeferredIncome_4: [concept('ifrs-full':'AdjustmentsForIncreaseDecreaseInDeferredIncome')], AdjustmentsForIncreaseDecreaseInAccruedExpenses_3: [concept(aciu:'AdjustmentsForIncreaseDecreaseInAccruedExpenses')], AdjustmentsForDecreaseIncreaseInPrepaidExpense_2: [concept(aciu:'AdjustmentsForDecreaseIncreaseInPrepaidExpense')], AdjustmentsForFinanceIncomeCost_1: [concept('ifrs-full':'AdjustmentsForFinanceIncomeCost')]. | |
calculation | ifrs-full:IncreaseDecreaseInCashAndCashEquivalents (in StatementsOfCashFlows)
| total=CashFlowsFromUsedInOperatingActivities_3*1.0+(CashFlowsFromUsedInInvestingActivities_2*1.0+CashFlowsFromUsedInFinancingActivities_1*1.0) |
calculation('http://acimume.com/role/StatementsOfCashFlows','ifrs-full':'IncreaseDecreaseInCashAndCashEquivalents') valueAssertion /* not loadable */ total=CashFlowsFromUsedInOperatingActivities_3*1.0+(CashFlowsFromUsedInInvestingActivities_2*1.0+CashFlowsFromUsedInFinancingActivities_1*1.0) variables total: [concept('ifrs-full':'IncreaseDecreaseInCashAndCashEquivalents')], CashFlowsFromUsedInOperatingActivities_3: [concept('ifrs-full':'CashFlowsFromUsedInOperatingActivities')], CashFlowsFromUsedInInvestingActivities_2: [concept('ifrs-full':'CashFlowsFromUsedInInvestingActivities')], CashFlowsFromUsedInFinancingActivities_1: [concept('ifrs-full':'CashFlowsFromUsedInFinancingActivities')]. | |
calculation | ifrs-full:ComprehensiveIncome (in StatementsOfChangesInEquity)
| total=ProfitLoss_2*1.0+OtherComprehensiveIncome_1*1.0 |
calculation('http://acimume.com/role/StatementsOfChangesInEquity','ifrs-full':'ComprehensiveIncome') valueAssertion /* not loadable */ total=ProfitLoss_2*1.0+OtherComprehensiveIncome_1*1.0 variables total: [concept('ifrs-full':'ComprehensiveIncome')], ProfitLoss_2: [concept('ifrs-full':'ProfitLoss')], OtherComprehensiveIncome_1: [concept('ifrs-full':'OtherComprehensiveIncome')]. | |
calculation | ifrs-full:ComprehensiveIncome (in StatementsOfComprehensiveIncomeLoss)
| total=ProfitLoss_2*1.0+OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_1*1.0 |
calculation('http://acimume.com/role/StatementsOfComprehensiveIncomeLoss','ifrs-full':'ComprehensiveIncome') valueAssertion /* not loadable */ total=ProfitLoss_2*1.0+OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_1*1.0 variables total: [concept('ifrs-full':'ComprehensiveIncome')], ProfitLoss_2: [concept('ifrs-full':'ProfitLoss')], OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_1: [concept('ifrs-full':'OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans')]. | |
calculation | ifrs-full:FinanceIncomeCost (in StatementsOfIncomeLoss)
| total=InterestExpense_3* -1.0+(RevenueFromInterest_2*1.0+FinanceIncome_1*1.0) |
calculation('http://acimume.com/role/StatementsOfIncomeLoss','ifrs-full':'FinanceIncomeCost') valueAssertion /* not loadable */ total=InterestExpense_3* -1.0+(RevenueFromInterest_2*1.0+FinanceIncome_1*1.0) variables total: [concept('ifrs-full':'FinanceIncomeCost')], InterestExpense_3: [concept('ifrs-full':'InterestExpense')], RevenueFromInterest_2: [concept('ifrs-full':'RevenueFromInterest')], FinanceIncome_1: [concept('ifrs-full':'FinanceIncome')]. | |
calculation | ifrs-full:OperatingExpense (in StatementsOfIncomeLoss)
| total=ResearchAndDevelopmentExpense_2*1.0+SellingGeneralAndAdministrativeExpense_1*1.0 |
calculation('http://acimume.com/role/StatementsOfIncomeLoss','ifrs-full':'OperatingExpense') valueAssertion /* not loadable */ total=ResearchAndDevelopmentExpense_2*1.0+SellingGeneralAndAdministrativeExpense_1*1.0 variables total: [concept('ifrs-full':'OperatingExpense')], ResearchAndDevelopmentExpense_2: [concept('ifrs-full':'ResearchAndDevelopmentExpense')], SellingGeneralAndAdministrativeExpense_1: [concept('ifrs-full':'SellingGeneralAndAdministrativeExpense')]. | |
calculation | ifrs-full:ProfitLoss (in StatementsOfIncomeLoss)
| total=ProfitLossBeforeTax_2*1.0+IncomeTaxExpenseContinuingOperations_1* -1.0 |
calculation('http://acimume.com/role/StatementsOfIncomeLoss','ifrs-full':'ProfitLoss') valueAssertion /* not loadable */ total=ProfitLossBeforeTax_2*1.0+IncomeTaxExpenseContinuingOperations_1* -1.0 variables total: [concept('ifrs-full':'ProfitLoss')], ProfitLossBeforeTax_2: [concept('ifrs-full':'ProfitLossBeforeTax')], IncomeTaxExpenseContinuingOperations_1: [concept('ifrs-full':'IncomeTaxExpenseContinuingOperations')]. | |
calculation | ifrs-full:ProfitLossBeforeTax (in StatementsOfIncomeLoss)
| total=FinanceIncomeCost_2*1.0+ProfitLossFromOperatingActivities_1*1.0 |
calculation('http://acimume.com/role/StatementsOfIncomeLoss','ifrs-full':'ProfitLossBeforeTax') valueAssertion /* not loadable */ total=FinanceIncomeCost_2*1.0+ProfitLossFromOperatingActivities_1*1.0 variables total: [concept('ifrs-full':'ProfitLossBeforeTax')], FinanceIncomeCost_2: [concept('ifrs-full':'FinanceIncomeCost')], ProfitLossFromOperatingActivities_1: [concept('ifrs-full':'ProfitLossFromOperatingActivities')]. | |
calculation | ifrs-full:ProfitLossFromOperatingActivities (in StatementsOfIncomeLoss)
| total=Revenue_2*1.0+OperatingExpense_1* -1.0 |
calculation('http://acimume.com/role/StatementsOfIncomeLoss','ifrs-full':'ProfitLossFromOperatingActivities') valueAssertion /* not loadable */ total=Revenue_2*1.0+OperatingExpense_1* -1.0 variables total: [concept('ifrs-full':'ProfitLossFromOperatingActivities')], Revenue_2: [concept('ifrs-full':'Revenue')], OperatingExpense_1: [concept('ifrs-full':'OperatingExpense')]. | |
calculation | ifrs-full:Revenue (in StatementsOfIncomeLoss)
| total=RevenueFromContractsWithCustomers_1*1.0 |
calculation('http://acimume.com/role/StatementsOfIncomeLoss','ifrs-full':'Revenue') valueAssertion /* not loadable */ total=RevenueFromContractsWithCustomers_1*1.0 variables total: [concept('ifrs-full':'Revenue')], RevenueFromContractsWithCustomers_1: [concept('ifrs-full':'RevenueFromContractsWithCustomers')]. | |
calculation | ifrs-full:CurrentLiabilities (in TradePayablesAndAccruedLiabilitiesDetails)
| total=OtherCurrentLiabilities_5*1.0+(DeferredIncomeClassifiedAsCurrent_4*1.0+(CurrentAccruedResearchAndDevelopmentCosts_3*1.0+(CurrentProvisionsForEmployeeBenefits_2*1.0+TradeAndOtherCurrentPayables_1*1.0))) |
calculation('http://acimume.com/role/TradePayablesAndAccruedLiabilitiesDetails','ifrs-full':'CurrentLiabilities') valueAssertion /* not loadable */ total=OtherCurrentLiabilities_5*1.0+(DeferredIncomeClassifiedAsCurrent_4*1.0+(CurrentAccruedResearchAndDevelopmentCosts_3*1.0+(CurrentProvisionsForEmployeeBenefits_2*1.0+TradeAndOtherCurrentPayables_1*1.0))) variables total: [concept('ifrs-full':'CurrentLiabilities')], OtherCurrentLiabilities_5: [concept('ifrs-full':'OtherCurrentLiabilities')], DeferredIncomeClassifiedAsCurrent_4: [concept('ifrs-full':'DeferredIncomeClassifiedAsCurrent')], CurrentAccruedResearchAndDevelopmentCosts_3: [concept(aciu:'CurrentAccruedResearchAndDevelopmentCosts')], CurrentProvisionsForEmployeeBenefits_2: [concept('ifrs-full':'CurrentProvisionsForEmployeeBenefits')], TradeAndOtherCurrentPayables_1: [concept('ifrs-full':'TradeAndOtherCurrentPayables')]. |
Other than rule related. The error Type is just a conjecture on the culprit, because some 'bad reports' may contain some XBRL feature we have not yet covered.
Type | Where | What |
---|---|---|
bad_report | loadContext/c20151023to20151023_ClassesOfShareCapitalAxis_OrdinarySharesMember | failed((simpleDate(2015-10-23),simpleDate(2015-10-23),2015-10-23@>2015-10-23)) |
bad_report | loadContext/c20160415to20160415_ClassesOfShareCapitalAxis_PreferenceSharesSeriesEMember | failed((simpleDate(2016-04-15),simpleDate(2016-04-15),2016-04-15@>2016-04-15)) |
bad_report | loadContext/c20160922to20160922_ClassesOfShareCapitalAxis_InitialPublicOfferingMember | failed((simpleDate(2016-09-22),simpleDate(2016-09-22),2016-09-22@>2016-09-22)) |
bad_report | loadContext/c20160922to20160922_ClassesOfShareCapitalAxis_OptionForOverAllotmentMember | failed((simpleDate(2016-09-22),simpleDate(2016-09-22),2016-09-22@>2016-09-22)) |
bad_report | loadContext/c20160922to20160922_ClassesOfShareCapitalAxis_OrdinarySharesMember | failed((simpleDate(2016-09-22),simpleDate(2016-09-22),2016-09-22@>2016-09-22)) |
bad_report | loadContext/c20180202to20180202_NonadjustingEventsAfterReportingPeriodAxis_MajorPurchasesOfAssetsMember | failed((simpleDate(2018-02-02),simpleDate(2018-02-02),2018-02-02@>2018-02-02)) |
For more information: http://logicalcontracts.com/xbrl-and-sbrm-reporting/
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes