Right-of-use Assets and Lease Liabilities

12 Months Ended

Dec. 31, 2022

Presentation of leases for lessee [abstract]

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES

The following table presents the right-of-use assets:


in CHF thousands	Right-of-use assets
	2022			2021
Balance as of January 1,		855			948
Indexation for the period		70			26
Addition/remeasurement/renewal of lease period Oculis SA office lease		-			28
Depreciation charge for the period		(167	)		(147	)
Balance as of December 31,		758			855

There are no variable lease payments which are not included in the measurement of lease obligations. Expected extension options have been included in the measurement of lease liabilities.

The following table presents the lease obligations:


in CHF thousands	Lease liabilities
	2022			2021
Balance as of January 1,		(770	)		(833	)
Addition/remeasurement/renewal of lease period Oculis SA office lease		-			(28	)
FX revaluation		48			18
Indexation for the period		(70	)		(26	)
Interest expense for the period		(45	)		(49	)
Lease payments for the period		204			147
Balance as of December 31,		(633	)		(770	)


	As of December 31,
in CHF thousands	2022			2021
Current		(142	)		(193	)
Non-current		(491	)		(577	)
Total		(633	)		(770	)