Employee Benefits (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2018

Dec. 31, 2017

Employee Benefits [Abstract]

Disclosure of defined benefit plan expense recognized in profit or loss

	Nine months ended
	September 30, 2018		September 30, 2017
Salaries		2,119,880		2,971,707
Pension costs		302,748		277,554
Share based compensation expense		108,399		259,561
Other employee costs and social benefits		91,225		251,000
Total employee benefits		2,622,252		3,759,822

	December 31, 2017			December 31, 2016		December 31, 2015
Salaries		3,761,171			3,662,180		2,833,741
Pension costs		378,588			342,805		282,517
Other social benefits		277,468			301,537		191,079
Share based payments costs		354,851			290,783		311,671
Recruitment costs		125,731			391,035		—
Other personnel expenditures		(26,439	)		40,827		24,557
Total employee benefits		4,871,370			5,029,167		3,643,565

Disclosure of net defined benefit liability (asset)

Change in defined benefit obligation

	2017			2016
Defined benefit obligation at January 1		7,122,841			5,427,776
Service costs		348,172			319,173
Plan participants’ contribution		236,074			218,275
Interest cost		50,494			62,916
Actuarial losses		60,781			417,937
Transfer-out amounts		(440,950	)		(1,276,315	)
Transfer-in amounts of new employees		622,205			1,953,079
Defined benefit obligation at December 31		7,999,617			7,122,841

Change in fair value of plan assets

	2017			2016
Fair value of plan assets at January 1		5,030,407			3,851,943
Interest income		37,500			47,994
Return on plan assets excluding interest income		332,759			23,835
Employer contributions		236,074			220,306
Plan participants’ contributions		236,074			218,275
Transfer-out amounts		(440,950	)		(1,276,315	)
Transfer-in amounts of new employees		622,205			1,953,079
Administration expense		(17,422	)		(8,710	)
Fair value of plan assets at December 31		6,036,647			5,030,407

Net defined benefit liability recognized in the statement of financial position

	December 31, 2017			December 31, 2016
Present value of funded defined benefit obligation		7,999,617			7,122,841
Fair value of plan assets		(6,036,647	)		(5,030,407	)
Net defined benefit liability		1,962,970			2,092,434

Disclosure of defined benefit plans

Defined Benefit Cost

	2017		2016		2015
Service cost		348,172		319,173		261,778
Net interest expense		12,994		14,922		14,873
Administration expense		17,422		8,710		5,866
Total defined costs for the year recognized in profit or loss		378,588		342,805		282,517

Remeasurement of the Defined Benefit Liability

	2017			2016			2015
Actuarial loss (gain) arising from changes in financial assumption		(150,552	)		412,396			(167,623	)
Actuarial loss arising from experience adjustments		211,331			264,417			175,375
Actuarial gain arising from demographic assumptions		—			(258,876	)		—
Return on plan assets excluding interest income		(332,759	)		(23,835	)		46,164
Total defined benefit cost for the year recognized in the other comprehensive loss		(271,980	)		394,102			53,916

Assumptions

	2017			2016			2015
At December 31
Discount rate		0.80	%		0.70	%		1.10	%
Future salary increase		1.10	%		1.10	%		1.10	%
Pension indexation		0.00	%		0.00	%		0.00	%
Mortality and disability rates		BVG2015G			BVG2015G			BVG 2010G

Disclosure of sensitivity analysis for actuarial assumptions

Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below.

	December 31,
	2017			2016
Change in assumption		0.25 % increase			0.25 % increase
Discount rate		(354,477	)		(324,057	)
Salary increase		49,707			42,181
Pension indexation		189,965			201,221
Change in assumption		+ 1 year			+ 1 year
Life expectancy		182,977			167,161