Notes And Other Explanatory Information [Abstract]
| Concept |
2023-01-01 to 2023-12-31 |
|---|---|
| Notes and other explanatory information [abstract] | |
| Disclosure of accounting judgements and estimates [text block] |
Use of Judgments and Estimates
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| Disclosure of associates [text block] |
Investments in Associates
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| Disclosure of basis of consolidation [text block] |
Basis of consolidation
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| Disclosure of basis of preparation of financial statements [text block] |
Basis of Presentation
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| Disclosure of commitments [text block] |
The Group was a party to certain sponsored research arrangements and is a party to arrangements with contract manufacturing and contract research organizations, whereby the counterparty provides the Group with research and/or manufacturing services.
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| Disclosure of commitments and contingent liabilities [text block] |
Commitments and Contingencies
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| Disclosure of contingent liabilities [text block] |
The Group is a party to certain licensing agreements where the Group is licensing IP from third parties. In consideration for such licenses, the Group has made upfront payments and may be required to make additional contingent payments based on developmental and sales milestones and/or royalty on future sales. As of
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| Disclosure of credit risk [text block] |
Credit Risk
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| Disclosure of deferred taxes [text block] |
Deferred tax is recognized due to temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax assets are recognized for unused tax losses, unused tax credits and deductible temporary differences to the extent that it is probable that future taxable profits will be available against which they can be used. Deferred tax assets with respect to investments in associates are recognized only to the extent that it is probable the temporary difference will reverse in the foreseeable future and taxable profit will be available against which the temporary difference 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.
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| Disclosure of depreciation and amortisation expense [text block] |
Depreciation is calculated using the straight-line method over the estimated useful life of the related asset:
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| Disclosure of earnings per share [text block] |
Earnings/(Loss) per Share
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| Disclosure of entity's operating segments [text block] |
Segment Information
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| Disclosure of events after reporting period [text block] |
Subsequent Events
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| Disclosure of expenses [text block] |
Operating Expenses
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| Disclosure of fair value of financial instruments [text block] |
The Group’s financial instruments consist of financial assets in the form of notes, convertible notes and investment in shares, and financial liabilities, including preferred shares. Many of these financial instruments are presented at fair value, with changes in fair value recorded through profit and loss.
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| Disclosure of finance income (cost) [text block] |
Finance Income/(Costs), net
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| Disclosure of finance income [text block] |
. Finance income is recognized as it is earned.
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| Disclosure of financial instruments [text block] |
Financial Instruments
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| Disclosure of financial instruments at fair value through profit or loss [text block] |
Investments Held at Fair Value
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| Disclosure of financial risk management [text block] |
Capital and Financial Risk Management
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| Disclosure of going concern [text block] |
Considering the Group’s financial position as of
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| Disclosure of impairment of assets [text block] |
The Group reviews the carrying amounts of its property and equipment and intangible assets at each reporting date to determine whether there are indicators of impairment. If any such indicators of impairment exist, then an asset’s recoverable amount is estimated. The recoverable amount is the higher of an asset’s fair value less cost of disposal and value in use.
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| Disclosure of income tax [text block] |
Taxation
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| Disclosure of intangible assets [text block] |
Intangible Assets
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| Disclosure of investments accounted for using equity method [text block] |
Application of the Equity Method to Associates
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| Disclosure of investments other than investments accounted for using equity method [text block] |
To the extent the Group holds interests in associates that are not providing access to returns underlying ownership interests, the instrument is accounted for in accordance with IFRS 9 as investments held at fair value.
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| Disclosure of leases [text block] |
Leases and subleases
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| Disclosure of liquidity risk [text block] |
Liquidity Risk
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| Disclosure of material accounting policy information [text block] |
Material Accounting Policies
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| Disclosure of non-controlling interests [text block] |
Non-Controlling Interest
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| Disclosure of other assets [text block] |
Other Financial Assets
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| Disclosure of property, plant and equipment [text block] |
Property and Equipment
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| Disclosure of research and development expense [text block] |
Development Costs
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| Disclosure of revenue [text block] |
Revenue
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| Disclosure of revenue from contracts with customers [text block] |
IFRS 15, Revenue from Contracts with Customers
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| Disclosure of share capital, reserves and other equity interest [text block] |
Equity
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| Disclosure of share-based payment arrangements [text block] |
Share-based Payments
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| Disclosure of subsidiaries [text block] |
Subsidiary Notes Payable
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| Disclosure of trade and other payables [text block] |
Trade and Other Payables
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