| Right-of-use assets |
Note 6. Right-of-use assets Details of Right-of-use assets Under the provision of IFRS 16 “Leases”, the Company recognizes a right of use asset and lease liability on the statement of financial position. The breakdown of right-of-use assets is as follows:
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Building lease |
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Office and laboratory equipment |
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Total |
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$ in thousands |
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Net book value as of January 1, 2025 |
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25,593 |
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4,375 |
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29,968 |
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Depreciation expense |
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(2,452 |
) |
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(1,318 |
) |
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(3,770 |
) |
Translation adjustments |
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1,145 |
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40 |
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|
1,185 |
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Net book value as of June 30, 2025 |
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24,287 |
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|
3,097 |
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|
27,383 |
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Gross value at end of period |
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|
53,692 |
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|
18,318 |
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|
72,010 |
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Accumulated depreciation and impairment at end of period |
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(29,405 |
) |
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(15,221 |
) |
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(44,626 |
) |
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Net book value as of January 1, 2026 |
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21,757 |
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|
1,901 |
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23,658 |
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Reclassification |
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- |
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(1,477 |
) |
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(1,477 |
) |
Depreciation expense |
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(2,540 |
) |
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(233 |
) |
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(2,773 |
) |
Translation adjustments |
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(213 |
) |
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|
1 |
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(212 |
) |
Net book value as of June 30, 2026 |
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|
19,004 |
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|
|
192 |
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|
|
19,196 |
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Gross value at end of period |
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|
53,008 |
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|
|
666 |
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|
53,674 |
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Accumulated depreciation and impairment at end of period |
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(34,004 |
) |
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|
(474 |
) |
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(34,478 |
) |
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