Accrued Expenses and Other Payables

12 Months Ended

Dec. 31, 2022

Trade and other current payables [abstract]

Schedule of Accrued Expenses and Other Payables

17.ACCRUED EXPENSES AND OTHER PAYABLES

	As of December 31,
in CHF thousands	2022			2021
Payroll related accrual		(2,249	)		(1,723	)
Accrued R&D expense		(4,805	)		(730	)
Accrued G&A expense		(956	)		(592	)
Total		(8,011	)		(3,045	)

The increase in the Payroll related accrual is mainly due to the increase in the headcount. The increase in the accrued Research & Development (R&D) expense compared to the previous year-end is mainly related to the Company's ongoing clinical studies. The increase in the accrued General and Administrative (G&A) expense is primarily due to accrued cost in relation to the BCA as described under note 2 (E).