COSCIENS Biopharma (CSCI) 20-F 31 Mar 20 2019 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2019shares
Cover [Abstract]
Entity Registrant Name	Aeterna Zentaris Inc.
Entity Central Index Key	0001113423
Document Type	20-F
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	19,994,510
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Document Annual Report	true
Document Transition Report	false
Document Shell Company	false

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents (note 7)	$ 7,838	$ 14,512
Trade and other receivables (note 8)	658	294
Inventory (note 9)	1,203	240
Prepaid expenses and other current assets (note 10)	1,211	1,210
Total current assets	10,910	16,256
Restricted cash equivalents (note 11)	364	418
Right of use assets (note 5(a))	582
Property, plant and equipment (note 12)	35	65
Identifiable intangible assets (note 13)	40	62
Goodwill (note 14)	8,050	8,210
Total Assets	19,981	25,011
Current liabilities
Payables and accrued liabilities (note 15)	2,148	2,791
Provision for restructuring and other costs (note 16)	418	887
Income taxes (note 22)	1,448	1,669
Current portion of deferred revenues (note 6(a)(ii) and 6(a)(iv))	991	249
Current portion of lease liabilities (note 5(a))	648
Current portion of warrant liability (note 17)	6
Total current liabilities	5,659	5,596
Deferred revenues (note 6(a)(ii))	185	258
Lease liabilities (note 5(a))	255
Warrant liability (note 17)	2,249	3,634
Employee future benefits (note 18)	13,788	13,205
Non-current portion of provision for restructuring and other costs (note 16)	308	411
Total liabilities	22,444	23,104
SHAREHOLDERS' (DEFICIENCY) EQUITY
Share capital (note 19)	224,528	222,335
Other capital (note 19)	89,806	89,342
Deficit	(316,891)	(309,781)
Accumulated other comprehensive income	94	11
Total shareholders' (deficiency) equity	(2,463)	1,907
Total liabilities and shareholders' (deficiency) equity	$ 19,981	$ 25,011

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' (Deficiency) Equity - USD ($) $ in Thousands		Share Capital [Member]	Pre-funded Warrants [Member]	Other Capital [Member]	Deficit [Member]	Accumulated Other Comprehensive Income [Member]	Total
Balance at Dec. 31, 2016		$ 213,980		$ 88,590	$ (298,059)	$ 1,701	$ 6,212
Balance, shares at Dec. 31, 2016	[1]	12,917,995
Statement Line Items [Line Items]
Net income (loss)					(16,796)		(16,796)
Other comprehensive loss: Foreign currency translation adjustments						(1,430)	(1,430)
Other comprehensive loss: Actuarial gain (loss) on defined benefit plan (note 18)					694		694
Comprehensive income (loss)					(16,102)	(1,430)	(17,532)
Share issuances pursuant to the exercise of pre-funded warrants		$ 977					977
Share issuances pursuant to the exercise of pre-funded warrants, shares	[1]	301,343
Share issuances in connection with "at-the-market" drawdowns (note 19)		$ 7,378					7,378
Share issuances in connection with "at-the-market" drawdowns (note 19), shares	[1]	3,221,422
Share-based compensation costs				182			182
Balance at Dec. 31, 2017		$ 222,335		88,772	(314,161)	271	(2,783)
Balance, shares at Dec. 31, 2017	[1]	16,440,760
Statement Line Items [Line Items]
Net income (loss)					4,187		4,187
Other comprehensive loss: Foreign currency translation adjustments						(260)	(260)
Other comprehensive loss: Actuarial gain (loss) on defined benefit plan (note 18)					193		193
Comprehensive income (loss)					4,380	(260)	4,120
Share-based compensation costs				570			570
Balance at Dec. 31, 2018		$ 222,335		89,342	(309,781)	11	1,907
Balance, shares at Dec. 31, 2018	[1]	16,440,760
Statement Line Items [Line Items]
Net income (loss)					(6,042)		(6,042)
Other comprehensive loss: Foreign currency translation adjustments						83	83
Other comprehensive loss: Actuarial gain (loss) on defined benefit plan (note 18)					(1,068)		(1,068)
Comprehensive income (loss)					(7,110)	83	(7,027)
Share-based compensation costs				793			793
Share issuance from the exercise of warrants, stock options and deferred share units		$ 906		(329)			577
Share issuance from the exercise of warrants, stock options and deferred share units, shares	[1]	228,750
Issuance of common shares and warrants, net (notes 17 and 19)		$ 1,287					1,287
Issuance of common shares and warrants, net, shares (notes 17 and 19)	[1]	3,325,000
Balance at Dec. 31, 2019		$ 224,528		$ 89,806	$ (316,891)	$ 94	$ (2,463)
Balance, shares at Dec. 31, 2019		19,994,510
[1]	Issued and paid in full.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues (note 6)
License fees	$ 74	$ 24,325	$ 458
Product sales	129	2,167
Royalty income	45	184
Sales commission		110	465
Supply chain	284	95
Total revenues	532	26,881	923
Operating expenses (note 20)
Cost of sales	410	2,104
Research and development costs	1,837	2,932	10,704
General and administrative expenses	6,615	8,894	8,198
Selling expenses	1,214	3,109	5,095
Restructuring costs (note 16)	507
Impairment of right of use asset (note 5a)	22
Impairment of prepaid asset (note 10)	169
Total operating expenses	10,774	17,039	23,997
(Loss) income from operations	(10,242)	9,842	(23,074)
Settlements (note 27)		(1,400)
Gain due to changes in foreign currency exchange rates	87	656	502
Change in fair value of warrant liability (note 17)	4,518	263	2,222
Other finance (costs) income	(593)	278	75
Net finance income	4,012	1,197	2,799
(Loss) income before income taxes	(6,230)	9,639	(20,275)
Income tax recovery (expense) (note 22)	188	(5,452)	3,479
Net (loss) income	(6,042)	4,187	(16,796)
Items that may be reclassified subsequently to profit or loss:
Foreign currency translation adjustments	83	(260)	(1,430)
Items that will not be reclassified to profit or loss:
Actuarial (loss) gain on defined benefit plans	(1,068)	193	694
Comprehensive (loss) income	$ (7,027)	$ 4,120	$ (17,532)
Net (loss) income per share (basic) (note 26)	$ (0.35)	$ 0.25	$ (1.12)
Net (loss) income per share (diluted) (note 26)	$ (0.35)	$ 0.24	$ (1.12)
Weighted average number of shares outstanding (note 26)
Basic	17,494,472	16,440,760	14,958,704
Diluted	17,494,472	17,034,812	14,958,704

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities
Net (loss) income for the year	$ (6,042)	$ 4,187	$ (16,796)
Items not affecting cash and cash equivalents:
Change in fair value of warrant liability (note 17)	(4,518)	(263)	(2,222)
Transaction costs of warrants issued, expensed as finance cost	550
Provision for restructuring and other costs (note 16)	511	(136)	3,083
Impairment of right of use asset (note 5(a))	22
Impairment of prepaid asset (note 10)	169
Recapture of inventory previously written off			(643)
Depreciation and amortization (notes 5,12 and 13)	315	58	94
Deferred income taxes (note 22)		3,479	(3,479)
Share-based compensation costs (note 20)	793	570	182
Employee future benefits (note 18)	262	316	246
Amortization of deferred revenues (note 6)	(74)	(609)	(458)
Foreign exchange gain on items denominated in foreign currencies	(87)	(652)	(553)
Loss (gain) on disposal of property, plant and equipment	10	(9)	(136)
Other non-cash items	(126)	35	(19)
Interest accretion on lease liabilities (note 5)	(66)
Changes in operating assets and liabilities (note 21)	(2,444)	(151)	(2,212)
Net cash (used in) provided by operating activities	(10,725)	6,825	(22,913)
Cash flows from financing activities
Proceeds from issuances of common shares and warrants (note 19)	4,988		8,038
Transaction costs	(795)		(250)
Proceeds from exercise of warrants, stock options and deferred share units	314		242
Payments on lease liabilities (note 5)	(614)
Net cash provided by financing activities	3,893		8,030
Cash flows from investing activities
Purchase of property, plant and equipment (note 12)		(9)	(4)
Proceeds for disposals of property, plant and equipment (note 12)		24	161
Cash provided by (used in) restricted cash equivalents	50	(50)	150
Net cash provided by (used in) investing activities	50	(35)	307
Effect of exchange rate changes on cash and cash equivalents	108	(58)	357
Net change in cash and cash equivalents	(6,674)	6,732	(14,219)
Cash and cash equivalents - beginning of year (note 7)	14,512	7,780	21,999
Cash and cash equivalents - end of year (note 7)	$ 7,838	$ 14,512	$ 7,780

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2019
Going Concern
Going Concern	1 Going concern Aeterna Zentaris Inc. (“Aeterna Zentaris” or the “Company”) has incurred significant expenses in its efforts to develop and co-promote products. Consequently, the Company has incurred operating losses and negative cash flow from operations historically and in each of the last several years except for the year ended December 31, 2018 when the Company earned revenue from the sale of a license for the adult indication of Macrilen™ (macimorelin) in the United States, and Canada (note 6(a)). As at December 31, 2019, the Company had an accumulated deficit of $316,891. The Company also had a net loss of $6,042 for the year ended December 31, 2019, and negative cash flow from operations of $10,725. Management has evaluated whether material uncertainties exist relating to events or conditions that may cast substantial doubt about the Company’s ability to continue as a going concern and has considered the following in making that critical judgment. The ability of the Company to realize its assets and meet its obligations as they come due is dependent on earning sufficient revenues under the License Agreement developing opportunities for Macrilen™ (macimorelin) in the rest of the world, realizing other monetizing transactions, and raising additional sources of funding, the outcome of which cannot be predicted at this time. The revenue provided under the License Agreement was $45 for the year ended December 31, 2019 and as at December 31, 2019, the Company had cash of $7,838. In September 2019, the Company closed an equity financing which provided $4,193 in net cash proceeds. On February 21, 2020, the Company closed an equity financing for approximately $3,920 in net cash proceeds. A significant portion of the Company’s cash is held in AEZS Germany, the Company’s principle operating subsidiary. AEZS Germany is the counter-party to the License Agreement described above with Novo, and as such, for generating future revenue earned under the License Agreement. As such, management considers the cash resources available to AEZS Germany in executing its obligations under the License Agreement. In the event the current and medium term liabilities of AEZS Germany exceeds the fair values ascribed to its assets, under German solvency laws, it may no longer be possible for AEZS Germany’s operations to continue or for AEZS Germany to transfer cash to Aeterna Zentaris or its U.S. subsidiary. This imposes additional and material uncertainties on the Company when evaluating liquidity and the going concern assumption. The Company has some discretion to manage its planned research and development costs, administrative expenses and capital expenditures in order to manage its cash liquidity, particularly in AEZS Germany. Furthermore, AEZS Germany is focused on opportunities to either license or sell the European or worldwide rights to Macrilen™ (macimorelin) to third parties. As of the date of issuance of these consolidated financial statements, there are no assurances that cash will be generated from such arrangements. As such, management may also need to consider other sources of financing in order to continue its planned operations. Management has assessed the Company’s ability to continue as a going concern and concluded that additional capital will be required. There can be no assurance that the Company will be able to execute license or purchase agreements or to obtain equity or debt financing, or on terms acceptable to it. Factors within and outside the Company’s control could have a significant bearing on its ability to obtain additional financing (note 29). As a result, management has determined that there are material uncertainties that may cast significant doubt upon the Company’s ability to continue as a going concern. These financial statements have been prepared on a going concern basis, which asserts the Company has the ability in the near term to continue to realize its assets and discharge its liabilities and commitments in a planned manner giving consideration to the above and expected possible outcomes. Conversely, if the going concern assumption is not appropriate, adjustments to the carrying amounts of the Company’s assets, liabilities, revenues, expenses and balance sheet classifications may be necessary, and these adjustments could be material.

Business Overview

Business Overview	12 Months Ended
	Dec. 31, 2019
Business Overview
Business Overview	2 Business overview Summary of business Aeterna Zentaris is a specialty biopharmaceutical company commercializing and developing therapeutics and diagnostic tests. The Company’s lead product, Macrilen™ (macimorelin), is the first and only United States Food and Drug Administration (“FDA”) and European Commission approved oral test indicated for the diagnosis of patients with adult growth hormone deficiency (“AGHD”). Macrilen™ (macimorelin) is currently marketed in the U.S. through a license and assignment agreement (the “License Agreement”) with Novo. Aeterna Zentaris is also pursuing the development of macimorelin for the diagnosis of child-onset growth hormone deficiency (“CGHD”), an area of significant unmet need. In addition, we are actively pursuing business development opportunities for the commercialization of macimorelin in Europe and the rest of the world in addition to other non-strategic assets to monetize their value The Company’s principal focus is on the commercialization of Macrilen™ (macimorelin) and it currently does not have any other approved products. Under the terms of License Agreement(as defined below), Novo Nordisk A/S (“Novo”) is funding 70% of the pediatric clinical trial submitted to the EMA and FDA, the Company’s sole development activity. In November 2019, Novo contracted Aeterna Zentaris GmbH(“AEZS Germany”), our wholly owned German subsidiary, to provide supply chain services for the manufacture of Macrilen™ (macimorelin). Reporting entity The accompanying consolidated financial statements include the accounts of Aeterna Zentaris, an entity incorporated under the Canada Business Corporations Act The registered office of the Company is located at 5300 Commerce Court West, 199 Bay Street, Toronto, Ontario M5L 1B9, Canada and its principal place of business is 315 Sigma Drive, Summerville, South Carolina 29486. The Company’s common shares are listed on both the Toronto Stock Exchange (the “TSX”) and on the NASDAQ Capital Market (the “NASDAQ”). Basis of presentation (a) Statement of compliance These consolidated financial statements as at December 31, 2019 and December 31, 2018 and for the years ended December 31, 2019, 2018 and 2017 have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). These consolidated financial statements were approved by the Company’s Board of Directors subject to confirmation by the Audit Committee of the Board of Directors, which confirmation was received on March 27, 2020. The preparation of financial statements in accordance with IFRS requires the use of certain critical accounting estimates and the exercise of management’s judgment in applying the Company’s accounting policies. Areas involving a high degree of judgment or complexity and areas where assumptions and estimates are significant to the Company’s consolidated financial statements are discussed in note 4 - Critical accounting estimates and judgments. (b) Basis of measurement The consolidated financial statements have been prepared under a historical cost convention except for warrant liability which is measured at fair value through profit or loss. (c) Principles of consolidation These consolidated financial statements include any entity in which the Company directly or indirectly holds more than 50% of the voting rights or over which the Company exercises control. The Company controls an entity when the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. An entity is included in the consolidation from the date that control is transferred to the Company, while any entities that are sold are excluded from the consolidation from the date that control ceases. All inter-company balances and transactions are eliminated on consolidation. (d) Foreign currency Items included in the financial statements of the Group’s entities are measured using the currency of the primary economic environment in which the entities operate (the “functional currency”) which is U.S. dollars for the Company and its U.S. subsidiary, Aeterna Zentaris, Inc. and Euro (“EUR”) for its German subsidiaries. Assets and liabilities of the German subsidiaries are translated from EUR balances at the period-end exchange rates, and the results of operations are translated from EUR amounts at average rates of exchange for the period. The resulting translation adjustments are included in accumulated other comprehensive income within shareholders’ (deficiency) equity. Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the underlying transaction. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities not denominated in the functional currency are recognized in the consolidated statement of comprehensive (loss) income.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Disclosure of initial application of standards or interpretations [abstract]
Summary of Significant Accounting Policies	3 Summary of significant accounting policies The accounting policies set out below have been applied consistently to all years presented in these consolidated financial statements except for the adoption of those standards in 2019 (note 5) and have been applied consistently by all Group entities. Cash and cash equivalents Cash and cash equivalents consist of unrestricted cash on hand and balances with banks, as well as short-term interest-bearing deposits, such as money market accounts, that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value, with a maturity of three months or less from the date of acquisition. Inventories Inventories are valued at the lower of cost or net realizable value. Cost is determined using the first-in, first-out method for all inventories. The Company’s policy is to write down inventory that has become obsolete and inventory that has a cost basis in excess of its expected net realizable value. Increases in the reserve are recorded as charges in cost of sales. For product candidates that have not been approved by the FDA, inventory used in clinical trials is written down at the time of production and recorded as research and development (“R&D”) costs. For products that have been approved by the FDA, inventory used in clinical trials is expensed at the time the inventory is packaged for the clinical trial. All direct manufacturing costs incurred after approval are capitalized into inventory. Restricted cash equivalents Restricted cash equivalents are comprised of bank deposits, related to a guarantee for a long-term operating lease obligation and for a corporate credit card program that cannot be used for current purposes. Leases The Company assesses, at the inception of a contract, whether a contract is, or contains, a lease. A lease is a contract in which the right to control the use of an identified asset is granted for an agreed upon period of time in exchange for consideration. The Company assessed whether a contract conveys the right to control the use of an identified asset when there is both the right to direct the use of the asset and obtain substantially all the economic benefits from that use. Effective January 1, 2019, the Company recognizes a right of use and a lease liability at the lease commencement date. The lease liability is initially measured at the present value of the non-cancellable lease payments over the lease term and discounted at the rate implicit in the lease. If that rate cannot be determined, the Company’s incremental borrowing rate is used, being the rate that Company would have to pay to borrow the funds necessary to obtain an asset of similar value in a similar economic environment with similar terms and conditions. Lease payments include fixed payments and such variable payments that depend on an index or a rate; less any lease incentives receivable. The lease liability is subsequently measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the Company’s estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount of the right of use asset, with any difference recorded in the statement of comprehensive (loss) income. The right of use assets are measured at cost which comprises the initial lease liability, lease payments made at or before the lease commencement date, initial direct costs and restoration obligations less lease incentives. The right of use assets are subsequently measured at amortized cost. The assets are depreciated over the shorter of the assets’ useful life and the lease terms on a straight-line basis, less any accumulated impairment losses and adjusted for any remeasurement of the lease liability. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The right of use assets are assessed for impairment in accordance with the requirements of IAS 36 Impairment of Assets. Payments associated with short-term leases and leases of low-value assets are recognized on a straight-line basis as an expense in the statement of comprehensive (loss) income. Property, plant and equipment and depreciation Items of property, plant and equipment are recorded at cost, net of accumulated depreciation and impairment charges. Depreciation is calculated using the following methods, annual rates and period: Methods Annual rates and period Equipment Declining balance and straight-line 20% Furniture and fixtures Declining balance and straight-line 10% and 20% Computer equipment Straight-line 25% and 33 1 Leasehold improvements Straight-line Remaining lease term Depreciation expense, which is recorded in the consolidated statement of comprehensive (loss) income, is allocated to the appropriate functional expense categories to which the underlying items of property, plant and equipment relate. Identifiable intangible assets and amortization Identifiable intangible assets with finite useful lives consist of in-process R&D acquired in business combinations, patents and trademarks. In-process R&D acquired in business combinations is recognized at fair value at the acquisition date. Patents and trademarks are comprised of costs, including professional fees incurred in connection with the filing of patents and the registration of trademarks for product marketing and manufacturing purposes net of related government grants, impairment losses, where applicable, and accumulated amortization. Identifiable intangible assets with finite useful lives are amortized, from the time at which the assets are available for use, on a straight-line basis over their estimated useful lives of eight to fifteen years for in-process R&D and patents and ten years for trademarks. Amortization expense, which is recorded in the consolidated statement of comprehensive (loss) income, is allocated to the appropriate functional expense categories to which the underlying identifiable intangible assets relate. Goodwill Goodwill is recognized as the fair value of the consideration transferred including the recognized amount of any non-controlling interest in the acquiree, less the fair value of the net identifiable assets acquired and liabilities assumed, as of the acquisition date. Subsequent to initial recognition, goodwill is measured at cost less accumulated impairment losses. Goodwill acquired in business combinations is allocated to groups of cash generating units (“CGU”) that are expected to benefit from the synergies of the combination. Impairment of assets Items of property, plant and equipment and identifiable intangible assets with finite lives subject to depreciation or amortization, respectively, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amounts of the assets may not be recoverable. Management is required to assess at each reporting date whether there is any indication that an asset may be impaired. Where such an indication exists, the asset’s recoverable amount is compared to its carrying value, and an impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows, or CGU. In determining value in use of a given asset or CGU, estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Impairment losses are allocated to the appropriate functional expense categories to which the underlying identifiable intangible assets relate, and are recorded in the consolidated statement of comprehensive (loss) income. Items of property, plant and equipment and amortizable identifiable intangible assets with finite lives that suffered impairment are reviewed for possible reversal of the impairment if there has been a change, since the date of the most recent impairment test, in the estimates used to determine the impaired asset’s recoverable amount. However, an asset’s carrying amount, increased due to the reversal of a prior impairment loss, must not exceed the carrying amount that would have been determined, net of depreciation or amortization, had the original impairment not occurred. Goodwill is not subject to amortization and instead is tested for impairment annually or more often if there is an indication that the CGU to which the goodwill has been allocated may be impaired. Impairment is determined for goodwill by assessing whether the carrying value of a CGU, including the allocated goodwill, exceeds its recoverable amount, which is the higher of fair value less costs to sell and value in use. In the event that the carrying amount of goodwill exceeds its recoverable amount, an impairment loss is recognized in an amount equal to the excess. Impairment losses related to goodwill are not subsequently reversed. Share purchase warrants Share purchase warrants are classified as liabilities when the Company does not have the unconditional right to avoid delivering cash to the holders in the future. Each of the Company’s share purchase warrants contains a written put option, arising upon the occurrence of a fundamental transaction, as that term is defined in the share purchase warrants, including a change of control. As a result of the existence of these put options, and despite the fact that the repurchase feature is conditional on a defined contingency, the share purchase warrants are required to be classified as a financial liability, since such contingency could ultimately result in the transfer of assets by the Company. The warrant liability is initially measured at fair value, and any subsequent changes in fair value are recognized as gains or losses through profit or loss. Any transaction costs related to the share purchase warrants are expensed as incurred. The warrant liability is classified as non-current, unless the underlying share purchase warrants will expire or be settled within 12 months from the end of a given reporting period. Employee benefits Salaries and other short-term benefits Salaries and other short-term benefit obligations are measured on an undiscounted basis and are recognized in the consolidated statement of comprehensive (loss) income over the related service period or when the Company has a present legal or constructive obligation to make payments as a result of past events and when the amount payable can be estimated reliably. Post-employment benefits AEZS Germany maintains defined contribution and unfunded defined benefit plans, as well as other benefit plans for its employees. For defined benefit pension plans and other post-employment benefits, net periodic pension expense is actuarially determined on a quarterly basis using the projected unit credit method. The cost of pension and other benefits earned by employees is determined by applying certain assumptions, including discount rates, the projected age of employees upon retirement, the expected rate of future compensation and employee turnover. The employee future benefits liability is recognized at its present value, which is determined by discounting the estimated future cash outflows using interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will be paid and that have terms to maturity approximating the terms of the related future benefit liability. Actuarial gains and losses that arise in calculating the present value of the defined benefit obligation are recognized in other comprehensive (loss) income, net of tax, and simultaneously reclassified in the deficit in the consolidated statement of financial position in the year in which the actuarial gains and losses arise and without recycling to the consolidated statement of comprehensive (loss) income in subsequent periods. For defined contribution plans, expenses are recorded in the consolidated statement of comprehensive (loss) income as incurred–namely, over the period that the related employee service is rendered. Termination benefits Termination benefits are recognized in the consolidated statement of comprehensive (loss) income when the Company is demonstrably committed, without the realistic possibility of withdrawal, to a formal detailed plan to terminate employment earlier than originally expected. Termination benefit liabilities expected to be settled after 12 months from the end of a given reporting period are discounted to their present value, where material. Financial instruments The Company classifies its financial instruments in the following categories: “Financial assets at fair value through profit or loss (“FVTPL”); “Financial assets at amortized cost”; “Financial liabilities at “FVTPL”; and “Financial liabilities at amortized cost”. Financial assets at FVTPL Financial liabilities at FVTPL: Financial assets at fair value through other comprehensive income (FVTOCI): Financial assets at amortized cost: Impairment of financial assets at amortized cost: Share capital Common shares are classified as equity. Incremental costs that are directly attributable to the issuance of common shares and stock options are recognized as a deduction from equity, net of any tax effects. Where offerings result in the issuance of units (where each unit is comprised of a common share of the Company and a share purchase warrant, exercisable in order to purchase a common share or fraction thereof), proceeds received in connection with those offerings are allocated between share capital and share purchase warrants based on the residual method. Proceeds are allocated to warrant liability based on the fair value of the share purchase warrants, and the residual amount of proceeds is allocated to share capital. Transaction costs in connection with such offerings are allocated to the liability and equity unit components in proportion to the allocation of proceeds. Provisions Provisions represent liabilities to the Company for which the amount or timing is uncertain. Provisions are recognized when the Company has a present legal or constructive obligation as a result of past events, such as organizational restructuring, when it is probable that an outflow of resources will be required to settle the obligation and where the amount can be reliably estimated. Provisions are not recognized for future operating losses. Provisions are made for any contracts which are deemed onerous. A contract is onerous if the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. Provisions for onerous contracts are measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of continuing with the contract. Present value is determined based on expected future cash flows that are discounted at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognized in finance costs. Revenue recognition Effective January 1, 2018, the Company adopted IFRS 15, Revenue from Contracts with Customers (“IFRS 15”). The standard was applied using a modified retrospective approach. The adoption of IFRS 15 did not have a significant impact on the timing or measurement of the Company’s revenue and no adjustment to the opening balance of deficit as at January 1, 2018 has been recorded as result of adopting IFRS 15. License fees License fees represent non-refundable payments received at the time of executing the license agreements. The Company’s promise to grant a license provides its customer with either a right to access the Company’s intellectual property (“IP”) or a right to use the Company’s IP. Revenue from a license that provides a customer the right to use the Company’s IP is recognized at a point in time when the transfers to the licensee is completed and the license period begins. Revenue from a license that provides access to the Company’s IP over a license term is considered to be a performance obligation satisfied over time and, therefore, revenue is recognized over the term of the license arrangement. Royalty and milestone income Royalty income earned through a license is recognized when the underlying sales have occurred. Milestone income is recognized at the point in time when it is highly probable that the respective milestone event criteria are met, and the risk of reversal of revenue recognition is remote. The Company has not recognized any such milestone revenue in these consolidated financial statements Product sales The Company recognizes revenue from the sale of certain active pharmaceutical ingredients (“API”) and semi-finished goods upon delivery of such items to its customer. Supply chain revenue The Company also provides oversight support services for supervision of stability studies and/or development activities with respect to the API batch production as specified in related contracts with customers. These services are contracted with fixed-fees and are provided over a period of time equal to one year. The Company recognizes revenue on a straight-line basis over time as it best represents the pattern of performance of the services. Amounts are invoiced on a quarterly basis in accordance with agreed upon contractual terms While providing services, the Company incurs certain direct costs for subcontractors and other expenses that are recoverable directly from its customers. The recoverable amounts of these direct costs are included in the Company’s operating expenses as the Company controls the services before they are transferred to the customer and acts as a principal in these arrangements. Where the Company incurs costs to fulfil the contract, such costs are capitalized if all of the following criteria are met: ● the costs relate directly to a contract or a specifically-anticipated contract; ● the costs generate or enhance company resources that will be used in satisfying future performance obligations; and ● the costs are expected to be recovered. The Company amortizes any asset recognized from capitalizing costs to fulfil a contract on a systematic basis that is consistent with the transfer to the customer of the goods or services to which the asset relates. Sales commission revenue Revenues from sales commission are recognized when the products are sold and the related performance obligation is complete as defined in the contract for the promotion of certain products, there is certainty about receipt of the consideration and all related costs have been incurred. The customer contracts for sales commission were terminated in 2017 and 2018. Share-based compensation costs The Company operates an equity-settled share-based compensation plan under which the Company receives services from directors, senior executives, employees and other collaborators as consideration for equity instruments of the Company. The Company accounts for all forms of share-based compensation using the fair value-based method. Fair value of stock options is determined at the date of grant using the Black-Scholes option pricing model, which includes estimates of the number of awards that are expected to vest over the vesting period. Where granted share options vest in installments over the vesting period (defined as graded vesting), the Company treats each installment as a separate share option grant. Share-based compensation expense is recognized over the vesting period, or as specified vesting conditions are satisfied, and credited to other capital. Any consideration received by the Company in connection with the exercise of stock options is credited to share capital. Any other capital component of the share-based compensation is transferred to share capital upon the issuance of shares. Current and deferred income tax Income tax on profit or loss comprises current and deferred tax. Tax is recognized in profit or loss, except that a change attributable to an item of income or expense recognized as other comprehensive (loss) income or directly in equity is also recognized directly in other comprehensive (loss) income or directly in equity. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation and establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. The current income tax charge is calculated in accordance with tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company’s subsidiaries operate and generate taxable income. Deferred income tax is recognized on temporary differences (other than, where applicable, temporary differences associated with unremitted earnings from foreign subsidiaries and associates to the extent that the investment is essentially permanent in duration, and temporary differences associated with the initial recognition of goodwill) arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements and on unused tax losses or R&D non-refundable tax credits in the Group. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Deferred income tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income taxes assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis. Research and development costs Research costs are expensed as incurred. Development costs are expensed as incurred, except for those that meet the criteria for deferral, in which case the costs are capitalized and amortized to operations over the estimated period of benefit. No development costs have been capitalized during any of the periods presented. Net (loss) income per share Basic net (loss) income per share is calculated using the weighted average number of common shares outstanding during the year. Diluted net (loss) income per share is calculated based on the weighted average number of common shares outstanding during the year, plus the effects of dilutive common share equivalents, such as stock options and share purchase warrants. This method requires that diluted net (loss) income per share be calculated using the treasury stock method, as if all common share equivalents had been exercised at the beginning of the reporting period, or period of issuance, as the case may be, and that the funds obtained thereby were used to purchase common shares of the Company at the average trading price of the common shares during the period.

Critical Accounting Estimates a

Critical Accounting Estimates and Judgments	12 Months Ended
	Dec. 31, 2019
Critical Accounting Estimates And Judgments
Critical Accounting Estimates and Judgments	4 Critical accounting estimates and judgments The preparation of consolidated financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts of the Company’s assets, liabilities, revenues, expenses and related disclosures. Judgments, estimates and assumptions are based on historical experience, expectations, current trends and other factors that management believes to be relevant at the time at which the Company’s consolidated financial statements are prepared. Management reviews, on a regular basis, the Company’s accounting policies, assumptions, estimates and judgments in order to ensure that the consolidated financial statements are presented fairly and in accordance with IFRS. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. (a) Critical accounting estimates and assumptions Critical accounting estimates and assumptions are those that have a significant risk of causing material adjustment and are often applied to matters or outcomes that are inherently uncertain and subject to change. As such, management cautions that future events often vary from forecasts and expectations and that estimates routinely require adjustment. The following discusses the most significant accounting estimates and assumptions that the Company has made in the preparation of the consolidated financial statements. Going concern assessment Management has evaluated whether material uncertainty exists relating to events or conditions that may cast substantial doubt about the Company’s ability to continue as a going concern and has made critical judgements as described in note 1. Accounting for the Macrilen License Agreement See the performance obligations further described in note 6 - Licensing arrangements. Fair value of the warrant liability and stock options Determining the fair value of the warrant liability and stock options requires judgment related to the selection of the most appropriate pricing model, the estimation of stock price volatility and the expected term of the underlying instruments. Any changes in the estimates or inputs utilized to determine fair value could result in a significant impact on the Company’s future operating results, liabilities or other components of shareholders’ equity. Fair value assumptions used are described in note 17 - Warrant liability and 19 - Share and other capital. Impairment of goodwill The annual impairment assessment related to goodwill requires management to estimate the recoverable amount, which has been determined using fair value less cost of disposal. The Company has one reportable segment, and management monitors goodwill based on an overall entity basis. The carrying amount of its consolidated net deficit is compared to its overall market capitalization. Based on this calculation, and given the Company has a net deficit, management determined that goodwill was not impaired. Future events could cause the assumptions utilized in the impairment tests to change, resulting in a potentially adverse effect on the Company’s future results due to increased impairment charges. Employee future benefits The determination of expenses and obligations associated with employee future benefits requires the use of assumptions, such as the discount rate to measure obligations, the projected age of employees upon retirement, the expected rate of future compensation and estimated employee turnover. Because the determination of the cost and obligations associated with employee future benefits requires the use of various assumptions, there is measurement uncertainty inherent in the actuarial valuation process. Actual results will differ from results that are estimated based on the aforementioned assumptions. Additional information is included in note 18 - Employee future benefits. Income taxes The estimation of income taxes includes evaluating the recoverability of deferred tax assets based on an assessment of Group entities’ ability to utilize the underlying future tax deductions against future taxable income prior to expiry of those deductions. Management assesses whether it is probable that some or all of the deferred income tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income, which in turn is dependent upon the successful commercialization of the Company’s products. To the extent that management’s assessment of any Group entity’s ability to utilize future tax deductions changes, the Company would be required to recognize more or fewer deferred tax assets, and future income tax provisions or recoveries could be affected. Additional information is included in note 22 - Income taxes.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2019
Disclosure of initial application of standards or interpretations [abstract]
Recent Accounting Pronouncements	5 Recent accounting pronouncements Impact of adoption of significant new IFRS standards in 2019 The following new IFRS standards have been adopted by the Company effective January 1, 2019: (a) IFRS 16, Leases The Company has adopted IFRS 16 on a modified retrospective basis from January 1, 2019 with no restatement of comparatives, as permitted under the specific transitional provisions in the standard. Overall impact from adoption The change in accounting policy affected the following items in the balance sheet on January 1, 2019: ● Right of use assets - increase by $859 ● Provision of onerous lease contracts - decrease by $663 ● Lease liabilities - increase by $1,522 (Loss) income per share for the three and twelve months to December 31, 2019 was not affected as a result of the adoption of IFRS 16. (ii) Practical expedients applied In applying IFRS 16 for the first time, the Company has used the following practical expedients permitted by the standard: ● the use of a single discount rate to a portfolio of leases with reasonably similar characteristics ● reliance on previous assessments on whether leases are onerous ● the exclusion of initial direct costs for the measurement of the right of use asset at the date of initial application; and ● the use of hindsight in determining the lease term where the contract contains options to extend or terminate the lease. The Company has also elected not to reassess whether a contract is or contains a lease at the date of initial application. Instead, for contracts entered into before the transition date, the Company relied on its assessment made applying IAS 17 and IFRIC 4 Determining whether an Arrangement contains a Lease. (iii) The Company’s leasing activities and how these are accounted for The Company leases various office and lab premises (building), cars and equipment. The building lease was originally for 10 years with one five-year extension, such extension is ending on April 30, 2021. Car lease contracts are typically made for fixed periods of three to four years while the equipment lease is for five years ending April 30, 2020. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. and the lease agreements do not impose any covenants, but leased assets may not be used as security for borrowing purposes. Until the 2018 financial year, leases of property, plant and equipment were classified as operating leases. Payments made under operating leases (net of any incentives received from the lessor) were charged to statement of comprehensive (loss) income on a straight-line basis over the period of the lease. (iv) Adjustments recognized on adoption of IFRS 16 Lease liabilities The Company has operating leases for building, cars and equipment leases at its location in Frankfurt. Upon adoption of IFRS 16, the Company recognized lease liabilities in relation to leases which had previously been classified as ‘operating leases’ under the principles of IAS 17 Leases. Under IFRS 16, these liabilities were measured at the present value of the remaining lease payments excluding renewal options as they are not expected to be exercised, discounted using the Company’s incremental borrowing rate as of January 1, 2019. The Company’s incremental annual borrowing rate applied to the lease liabilities on January 1, 2019 were: ● Building lease 5.5% ● Vehicle leases ranging from 4.84% to 5.32% ● Equipment leases 3.88% The weighted average incremental borrowing rate applied to lease liabilities recognized in the statement of financial position at January 1, 2019 was 5.45%. 2019 Operating lease commitments disclosed as at December 31, 2018 (revised) 1,669 Discounted using the lessee’s incremental borrowing rate of at the date of initial application: (147 ) Lease liability recognized as at January 1, 2019 1,522 Current lease liabilities 629 Non-current lease liabilities 893 During the year ended December 31, 2019 Interest paid as charged to comprehensive (loss) income as other finance income 66 Payment against lease liabilities 614 Foreign exchange 62 Lease liability recognized as at December 31, 2019 903 Current lease liabilities 648 Non-current lease liabilities 255 The Company’s lease liabilities come due, as at December 31, 2019, as follows: $ Less than 1 year 648 1 - 3 years 253 4 - 5 years 2 More than 5 years — Total 903 Right of use assets The Company’s related right of use assets were measured at the amount equal to the lease liability at the date of initial application. Only the building right of use asset was further adjusted by the application of $663 in related onerous lease provision to the value at inception. Building Vehicles and equipment Total $ $ $ Cost At January 1, 2019 735 124 859 Additions 45 32 77 Disposals (7 ) (43 ) (50 ) Impact of foreign exchange rate changes (16 ) (7 ) (23 ) At December 31, 2019 757 106 863 Building Vehicles and equipment Total $ $ $ Accumulated Depreciation At January 1, 2019 — — — Disposals (2 ) (12 ) (14 ) Depreciation 227 51 278 Impairment 22 — 22 Impact of foreign exchange rate changes (5 ) — (5 ) At December 31, 2019 242 39 281 Building Vehicles and equipment Total $ $ $ Carrying amount At December 31, 2019 515 67 582 During the three-month period ended March 31, 2019, management continued its search for a sub-lessee. However, there were delays which led to a reassessment of its onerous lease provision as the Company has determined that its plan to exit its building lease, in full, as at December 31, 2019 was not probable. As such, the Company recognized an impairment of its right of use building asset of $337 in the statement of comprehensive (loss) income during the first quarter of 2019. In light of the June 2019 restructuring of the German operations (note 16), management recognized an additional impairment of $64 as office and lab space was expected to become vacant or underutilized. During the third quarter of 2019, a new sub-lessee signed a 6-month lease for certain lab and office space; management reversed the impairment of its building right of use asset by $125. During the fourth quarter of 2019, an existing sub-lease agreement was renewed, and the amount of rented space was expanded; management then reversed the impairment of its building right of use asset by $254. The Company had $31 in short term lease payments which were not capitalized. (b) IFRIC 23, “ Uncertainty over Income Tax Treatment In June 2017, IFRIC 23, was issued and it provides guidance on how to value uncertain income tax positions based on the probability of whether the relevant tax authorities will accept the company’s tax treatments. A company is to assume that a taxation authority with the right to examine any amounts reported to it will examine those amounts and will have full knowledge of all relevant information when doing so. IFRIC 23 is effective for annual periods beginning on or after January 1, 2019. The adoption of this interpretation did not have a significant impact on the Company’s consolidated financial statements. (c) Amendments in Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) In June 2015, the IASB published ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14) Employee Benefits IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) Accounting standards issued but not yet adopted (d) IAS 1 Presentation of Financial Statements and IAS 8 Accounting policies, changes in accounting estimates and errors (amendment) In October 2018, the IASB issued Definition of Material (Amendments to IAS 1 and IAS 8) to clarify the definition of ‘material’ and to align the definition used in the Conceptual Framework and the standards themselves. The amendments are effective annual reporting periods beginning on or after January 1, 2020. The Company is currently evaluating the new guidance and does not expect it to have a significant impact on its consolidated financial statements. (e) Conceptual Framework for Financial Reporting Together with the revised Conceptual Framework published in March 2018, the IASB also issued Amendments to References to the Conceptual Framework in IFRS Standards. The amendments are effective for annual periods beginning on or after January 1, 2020. The Company is currently evaluating the new guidance and does not expect it to have a significant impact on its consolidated financial statements.

Licensing Arrangement

Licensing Arrangement	12 Months Ended
	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Licensing Arrangement	6 Licensing arrangements (a) Macrilen License Agreement On January 16, 2018, the Company, through AEZS Germany, entered into License Agreement with Strongbridge Ireland Limited (“Strongbridge”) to carry out development, manufacturing, registration, regulatory and supply chain services for the commercialization of Macrilen™ (macimorelin) in the U.S. and Canada, which provides for (i) the “right to use” license relating to the Adult Indication; (ii) the sale of the right to acquire a license of a future FDA-approved Pediatric Indication; (iii) the licensee to fund 70% of the costs of a pediatric clinical trial submitted for approval to the EMA and FDA to be run by the Company with customary oversight from a joint steering committee; and (iv) for a Supply Arrangement. Effective December 19, 2018, Strongbridge sold the entity which owned the License Agreement for the U.S. and Canadian rights to Macrilen™ (macimorelin) to Novo. In 2019, the Supply Arrangement was concluded and Novo contracted AEZS Germany to provide supply chain services for the manufacture of Macrilen™ (macimorelin). (i) Adult Indication Under the terms of the License Agreement, and for as long as Macrilen™ (macimorelin) is patent-protected, the Company will be entitled to a 15% royalty on annual net sales up to $75,000 and an 18% royalty on annual net sales above $75,000. Following the end of patent protection in United States or Canada for Macrilen™ (macimorelin), the Company will be entitled to a 5% royalty on net sales in that country. In addition, the Company will also receive one-time payments ranging from $4,000 to $100,000 upon the achievement of commercial milestones going from $25,000 annual net sales up to $500,000 annual net sales. In January 2018, the Company received a cash payment of $24,000 from Strongbridge and on July 23, 2018, Strongbridge launched product sales of Macrilen™ (macimorelin) in the U.S. Royalty income earned under the License Agreement for the year ended December 31, 2019 was $45 (2018- $184). (ii) Pediatric Indication Upon approval by the FDA of a pediatric indication for Macrilen™ (macimorelin), the Company will receive a one-time milestone payment of $5,000. This amount will be recognized once it is probable that it will be received. Transaction price Analysis of the total discounted cash flows of both the $24,000 payment and the $5,000 payment upon FDA approval of the Pediatric Instance demonstrates that 84% of the future revenue streams would be derived from the Adult Indication and 16% from the Pediatric Indication. On a relative fair value basis, the Company has allocated the transaction price to the performance obligations resulting in $23.600 being allocated to the Adult Indication and being recognized as license fee revenue in the consolidated statements of comprehensive (loss) income effective January 2018, and $400 being allocated to the right to a future Pediatric Indication, which is recognized as deferred revenue on the consolidated statements of financial position and amortized monthly beginning January 2018, over a period of 5.4 years, into the consolidated statements of comprehensive (loss) income. (iii) PIP Study During 2019, the Company invoiced its licensee $979 (2018 – $358) as its share of the costs incurred by the Company under the PIP. The Company considers the funding arrangement under the PIP to be a collaboration arrangement under IFRS 11 and has accounted for the invoicing as a reduction of costs incurred during the period. This amount is presented in the consolidated statement of financial position as trade and other receivables and has been fully collected. (iv) Supply Chain Arrangement The Company agreed, in the Interim Supply Arrangement to the License Agreement, to supply ingredients for the manufacture of Macrilen™ (macimorelin) during an interim period at a price that is set ‘at cost’ without any profit margin. The Company believes the stand-alone selling price of the manufacturing ingredients to be their cost, as that approximates the amount at which Novo would be able to procure those same goods with other suppliers. In November 2019, Novo contracted with AEZS Germany, to provide supply chain services including provision of supervision of stability studies (support services) as well as API batch production and delivery of certain API and semi-finished goods. The Company has determined the stand-alone selling price of the support services and API batch production and delivery to be their respective cost, as those approximate the amount at which Novo would be able to procure those same goods and services with other suppliers. For all supply arrangement activities, either under the Interim Supply Agreement or the Supply Agreement with Novo, in 2019, the Company invoiced $1,159 (2018 – $2,167) and has received payment in full for these invoices. These items are presented in the consolidated statements of comprehensive (loss) income as product sales; supply chain, sales commissions and other revenue and as cost of sales when the performance obligations have been met and deferred revenue on the consolidated statements of financial position when payments have been received in advance of revenue recognition. (b) Zoptrex™ License Agreement On December 1, 2014, the Company entered into an exclusive master collaboration agreement, a technology transfer and technical assistance agreement (“TTA”) and a license agreement with Sinopharm A-Think Pharmaceuticals Co., Ltd. (“Sinopharm”) for the development, manufacture and commercialization of Zoptrex™ in all human uses, in the People’s Republic of China, including Hong Kong and Macau. Under the terms of the TTA, Sinopharm made a one-time, non-refundable payment of $1,000 to the Company in consideration for the transfer of technical documentation and materials, know-how and technical assistance services. At December 31, 2017, the Company had deferred revenues net of amortization of $541 relating to non-refundable upfront payments and, due to events that occurred in 2017, the Company does not anticipate development of Zoptrex™ under the licensing agreements. In the first quarter of 2018, the Company recognized this amount as revenue.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2019
Cash and cash equivalents [abstract]
Cash and Cash Equivalents	7 Cash and cash equivalents December 31, 2019 2018 $ $ Cash on hand and balances with banks 4,801 3,501 Interest-bearing deposits with maturities of three months or less 3,037 11,011 7,838 14,512

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
	Dec. 31, 2019
Trade and other receivables [abstract]
Trade and Other Receivables	8 Trade and other receivables December 31, 2019 2018 $ $ Trade accounts receivable (net of expected credit losses of $55 (2018 - $55)) 210 142 Value added tax 254 49 Other receivables 194 103 658 294 See note 24 - Financial instruments and financial risk management for discussion of credit losses.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2019
Classes of current inventories [abstract]
Inventory	9 Inventory December 31, 2019 2018 $ $ Raw Materials 204 — Work in process 999 240 1,203 240 The Company recognized $101 of inventory costs and $106 as impairment in drug product for the European market as cost of sales in the consolidated statements of comprehensive (loss) income for the year ended December 31, 2019 (2018 - $2,087 and $nil and 2017 - $nil and $nil).

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2019
Prepaid Expenses And Other Current Assets
Prepaid Expenses and Other Current Assets	10 Prepaid expenses and other current assets December 31, 2019 2018 $ $ Prepaid insurance 791 832 Prepaid inventory 175 175 Other 245 203 1,211 1,210 During 2019, the Company evaluated the recoverability of $169 paid in a prior year to the Company’s change partner for the serialization of Macrilen™ (macimorelin) sachet and packaging subject to a repayment arrangement. As the timing and amount of such partner’s future ability to repay could not be reasonably estimated, the full amount was written off and the Company expects to recognize any associated revenues in the period in which cash, if any, is received.

Restricted Cash Equivalents

Restricted Cash Equivalents	12 Months Ended
	Dec. 31, 2019
Restricted Cash Equivalents
Restricted Cash Equivalents	11 Restricted cash equivalents The Company had restricted cash equivalents amounting to $364 at December 31, 2019 (2018 - $418). These balances consist of certificates of deposit that are used as collateral for corporate credit cards and leases.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2019
Property, plant and equipment [abstract]
Property, Plant and Equipment	12 Property, plant and equipment Components of the Company’s property, plant and equipment are summarized below. Cost Equipment Furniture and fixtures Computer equipment Leasehold improvements Total $ $ $ $ $ At January 1, 2018 2,268 19 790 42 3,119 Additions 1 — 8 — 9 Disposals / Retirements (758 ) — (137 ) — (895 ) Reclassifications 11 (11 ) — — — Impact of foreign exchange rate changes (64 ) (1 ) (24 ) (2 ) (91 ) At December 31, 2018 1,458 7 637 40 2,142 Disposals / Retirements (1,019 ) — (311 ) (5 ) (1,335 ) Impact of foreign exchange rate changes (17 ) — (12 ) (1 ) (30 ) At December 31, 2019 422 7 314 34 777 Accumulated depreciation Equipment Furniture and fixtures Computer equipment Leasehold improvements Total $ $ $ $ $ At January 1, 2018 2,210 4 769 35 3,018 Disposals / Retirements (752 ) — (137 ) — (889 ) Depreciation expense 19 1 14 1 35 Impact of foreign exchange rate changes (63 ) — (22 ) (2 ) (87 ) At December 31, 2018 1,414 5 624 34 2,077 Disposals / Retirements (1,009 ) — (311 ) (5 ) (1,325 ) Depreciation expense 9 2 6 — 17 Impact of foreign exchange rate changes (14 ) — (12 ) (1 ) (27 ) At December 31, 2019 400 7 307 28 742 Carrying amount Equipment Furniture and fixtures Computer equipment Leasehold improvements Total $ $ $ $ $ At December 31, 2018 44 2 13 6 65 At December 31, 2019 22 — 7 6 35 Depreciation of $17 ($35 in 2018 and $100 in 2017) is presented in the consolidated statement of comprehensive (loss) income as follows: $10 ($20 in 2018 and $69 in 2017) in R&D costs, $7 ($10 in 2018 and $10 in 2017) in general and administrative (“G&A”) expenses and $nil ( $5 in 2018 and $21 in 2017) in selling expenses. During 2019, the Company recognized net loss on disposal of $5 (2018 - $nil and 2017 - $nil) in the consolidated statement of comprehensive (loss) income.

Identifiable Intangible Assets

Identifiable Intangible Assets	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about intangible assets [abstract]
Identifiable Intangible Assets	13 Identifiable intangible assets Identifiable intangible assets with finite useful lives consist entirely of in-process R&D costs, patents and trademarks with such assets expected to be fully amortized by 2021. Changes in the carrying value of the Company’s identifiable intangible assets with finite useful lives are summarized below. Year ended December 31, 2019 Year ended December 31, 2018 Cost Accumulated amortization Carrying value Cost Accumulated amortization Carrying value $ $ $ $ $ $ Balances – Beginning of the year 32,643 (32,581 ) 62 34,246 (34,156 ) 90 Additions — — — — — — Retirement (466 ) 466 — — — — Recurring amortization expense — (20 ) (20 ) — (23 ) (23 ) Impact of foreign exchange rate changes (755 ) 753 (2 ) (1,603 ) 1,598 (5 ) Balances – End of the year 31,422 (31,382 ) 40 32,643 (32,581 ) 62 During 2019, the Company recognized a retirement of $466 on expired patents and trademarks (2018 - $nil).

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2019
Reconciliation of changes in goodwill [abstract]
Goodwill	14 Goodwill The change in carrying value is as follows: Cost Accumulated impairment loss Carrying amount $ $ $ At January 1, 2018 8,613 — 8,613 Impact of foreign exchange rate changes (403 ) — (403 ) At December 31, 2018 8,210 — 8,210 Impact of foreign exchange rate changes (160 ) — (160 ) At December 31, 2019 8,050 — 8,050 Management’s evaluation of impairment in goodwill is based on fair value less costs of disposal based on the Company’s market capitalization at December 31, 2019, its issued and outstanding common shares less estimated cost of disposal of approximately $1,100. In the prior year the Company’s methodology incorporated estimates of its licensee’s projected sales of Macrilen™ (both units and selling price), annual revenue growth rate, growth in operating expenses, the effect of future costs of the PIP and discount rate for generating the Company’s net present value. There was no impairment assessed at December 31, 2019.

Payables and Accrued Liabilitie

Payables and Accrued Liabilities	12 Months Ended
	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Payables and Accrued Liabilities	15 Payables and accrued liabilities December 31, 2019 2018 $ $ Trade accounts payable 1,087 1,282 Accrued research and development costs — 26 Salaries, employment taxes and benefits 64 183 Financing of insurance premiums 4 738 PIP study payables 118 — Accrued severance 427 148 Other accrued liabilities 448 414 2,148 2,791

Provision for Restructuring and

Provision for Restructuring and Other Costs	12 Months Ended
	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Provision for Restructuring and Other Costs	16 Provision for restructuring and other costs In the third quarter of 2017, AEZS Germany and its Works Council approved a restructuring program (the “2017 German Restructuring”), which was rolled out as a part of the continued strategy to transition into a commercially operating specialty biopharmaceutical organization focused on the commercialization of Macrilen™ (macimorelin). On June 6, 2019, the Company announced that it was further reducing the size of its German workforce to more closely reflect the Company’s ongoing commercial activities in Frankfurt. AEZS Germany and its Works Council approved a restructuring that affects 8 employees and was completed on January 31, 2020. The changes in the Company’s provision for restructuring and other costs can be summarized as follows: Other provision Cetrotide (R) 2017 German Restructuring: onerous lease German Restructuring: severance Total $ $ $ $ January 1, 2018 9 473 1,208 1,807 3,497 Provision recognized — 317 — — 317 Utilization of provision (9 ) (222 ) (467 ) (1,202 ) (1,900 ) Change in the provision — — (21 ) (432 ) (453 ) Unwinding of discount and impact of foreign exchange rate changes — (21 ) (57 ) (85 ) (163 ) December 31, 2018 — 547 663 88 1,298 Adoption of IFRS 16 (note 5a) — — (663 ) — (663 ) Provision recognized — — — 507 507 Utilization of provision — (137 ) — (252 ) (389 ) Change in the provision — 4 — — 4 Unwinding of discount and impact of foreign exchange rate changes — (18 ) — (13 ) (31 ) December 31, 2019 — 396 — 330 726 Less: current portion — (88 ) — (330 ) (418 ) Non-current portion — 308 — — 308

Warrant Liability

Warrant Liability	12 Months Ended
	Dec. 31, 2019
Warrant Liability
Warrant Liability	17 Warrant liability The change in the Company’s warrant liability can be summarized as follows: Years ended December 31, 2019 2018 2017 $ $ $ Balance – Beginning of the year 3,634 3,897 6,854 Share purchase warrants issued during the year (note 19) 3,457 — — Share purchase warrants exercised during the year (318 ) — (735 ) Change in fair value of share purchase warrants (4,518 ) (263 ) (2,222 ) Balance - End of the year 2,255 3,634 3,897 Less: current portion (6 ) — — Non-current portion 2,249 3,634 3,897 A summary of the activity related to the Company’s share purchase warrants is provided below. Years ended December 31, 2019 2018 2017 Number Weighted average exercise price ($) Number Weighted average exercise price ($) Number Weighted average exercise price ($) Balance – Beginning of the year 3,391,844 6.23 3,417,840 7.59 3,779,245 9.66 Issued (note 19) 3,325,000 1.65 — — — — Exercised (87,700 ) 1.07 — — (331,730 )* 1.07 Expired (note 19) — — (25,996 ) 185.00 (29,675 ) 345.00 Balance – End of the year 6,629,144 4.00 3,391,844 6.23 3,417,840 7.59 * portion of the Series A warrants was exercised using the cashless feature. Therefore, the total number of equivalent shares issued was 301,343. The warrants issued in March 2015 expired unexercised on March 10, 2020.See note 29, for warrants issued after December 31, 2019. The table presented below shows the inputs and assumptions applied to the Black-Scholes option pricing model in order to determine the fair value of all warrants outstanding as at December 31, 2019. Number of equivalent shares Market-value per share price ($) Weighted average exercise price Risk-free annual interest rate (a) Expected volatility (b) Expected life (years) (c) Expected dividend yield (d) March 2015 Series A Warrants (e) 28,144 0.91 1.07 1.58 % 53.18 % 0.19 0.00 % December 2015 Warrants 2,331,000 0.91 7.10 1.58 % 78.30 % 0.96 0.00 % November 2016 Warrants (f) 945,000 0.91 4.70 1.58 % 75.89 % 0.33 0.00 % September 2019 Warrants (g) 3,325,000 0.91 1.65 1.67 % 117.60 % 4.73 0.00 % (a) Based on United States Treasury Government Bond interest rates with a term that is consistent with the expected life of the warrants. (b) Based on the historical volatility of the Company’s stock price over the most recent period consistent with the expected life of the warrants, as well as on future expectations. (c) Based upon time to expiry from the reporting period date. (d) The Company has not paid dividends and it does not intend to pay dividends in the foreseeable future. (e) For the March 2015 Series A Warrants, the inputs and assumptions applied to the Black-Scholes option pricing model have been further adjusted to take into consideration the value attributed to certain anti-dilution provisions. Specifically, the weighted average exercise price is subject to adjustment (note 19). (f) For the November 2016 Warrants, the Company reduced the fair value of these warrants to take into consideration the fair value of the $10 call option, which was also calculated using the Black-Scholes pricing model. (note 19). (g) For the September 2019 Warrants, the Company, used the Black-Scholes pricing model to fair value the warrants and allocated the gross proceeds. The remaining gross proceeds were allocated to share capital (note 19)

Employee Future Benefits

Employee Future Benefits	12 Months Ended
	Dec. 31, 2019
Employee Future Benefits
Employee Future Benefits	18 Employee future benefits AEZS Germany provides unfunded defined benefit pension plans and unfunded post-employment benefit plans for certain groups of employees. Provisions for pension obligations are established for benefits payable in the form of retirement, disability and surviving dependent pensions. The unfunded defined benefit pension plans are final salary pension plans, which provide benefits to members (or to their surviving dependents) in the form of a guaranteed level of pension payable for life. The level of benefits provided depends on the member’s length of service and on his or her base salary in the final years leading up to retirement. Current pensions vary in accordance with applicable statutory requirements, which foresee an adjustment every three years on an individual basis that is based on inflationary increases or in relation to salaries of comparable groups of active employees in the Company. An adjustment may be denied by the Company if the Company’s financial situation does not allow for an increase in pensions. These plans are unfunded, and the Company meets benefit payment obligations as they fall due. The change in the Company’s accrued benefit obligations is summarized as follows: Pension benefit plans Other benefit plans 2019 2018 2017 2019 2018 2017 $ $ $ $ $ $ Balances – Beginning of the year 13,100 14,145 13,197 105 84 217 Current service cost 41 66 107 8 6 14 Interest cost 239 224 237 2 1 3 Actuarial loss (gain) arising from changes in financial assumptions 1,068 (193 ) (694 ) (28 ) 19 (115 ) Benefits paid (483 ) (492 ) (485 ) — (2 ) (66 ) Impact of foreign exchange rate changes (261 ) (650 ) 1,783 (3 ) (3 ) 31 Balances – End of the year 13,704 13,100 14,145 84 105 84 Amounts recognized: In net loss (280 ) (290 ) (344 ) 18 (26 ) 98 In other comprehensive (loss) income (807 ) 843 (1,089 ) (3 ) 3 (31 ) The cumulative amount of actuarial net losses recognized in other comprehensive (loss) income as at December 31, 2019 is $5,143 ($4,084 as at December 31, 2018 and $4,277 as at December 31, 2017). The significant actuarial assumptions applied to determine the Company’s accrued benefit obligations are as follows: Pension benefit plans Other benefit plans Years ended December 31, Years ended December 31, Actuarial assumptions 2019 2018 2017 2019 2018 2017 % % % % % % Discount rate 1.10 1.90 1.70 1.90 1.90 1.70 Pension benefits increase 1.50 1.80 1.80 1.50 1.80 1.80 Rate of compensation increase 2.00 2.00 2.00 2.00 2.00 2.00 The calculation of the pension benefit obligation is sensitive to the discount rate assumption. Throughout 2019, management has reduced the discount rate assumption on a quarterly basis from 1.9% at December 31, 2018 to 1.1% as at December 31, 2019. Assumptions regarding future mortality are set based on actuarial advice in accordance with published statistics and experience in Germany. These assumptions translate into an average remaining life expectancy in years for a pensioner retiring at age 65: 2019 2018 2017 Retiring at the end of the reporting period: Male 20 20 20 Female 24 24 24 Retiring 20 years after the end of the reporting period: Male 28 28 22 Female 31 31 26 The most recent actuarial reports give effect to the pension and post-employment benefit obligations as at December 31, 2019. The next actuarial reports are planned for December 31, 2020. In accordance with the assumptions used as at December 31, 2019, undiscounted defined pension benefits expected to be paid, in Euro, are as follows: $ 2020 456 2021 459 2022 462 2023 469 2024 478 Thereafter 12,583 14,907 The weighted average duration of the defined benefit obligation is 15.6 years. Total expenses for the Company’s defined contribution plan in its German subsidiary amounted to approximately $54 for the year ended December 31, 2019 (2018 - $75 and 2017 - $119). If variations in the following assumptions had occurred during 2018, the impact on the Company’s pension benefit obligation of $13,704 as at December 31, 2019 would have been as follows: Assumption Increase Decrease Change interest rate by 0.25% (506 ) 538 Change salary rate by 0.25% 17 (17 ) Change pension by 0.25% 391 (374 ) Change mortality by 1 year 519 (518 )

Share and Other Capital

Share and Other Capital	12 Months Ended
	Dec. 31, 2019
Share And Other Capital
Share and Other Capital	19 Share and other capital The Company has an unlimited number of authorized common shares (being voting and participating shares) with no par value, as well as an unlimited number of preferred, first and second ranking shares, issuable in series, with rights and privileges specific to each class, with no par value. On September 20, 2019, the Company entered into a securities purchase agreement with U.S. institutional investors to purchase $4,988 (before total transaction costs of $795) of its common shares in a registered direct offering and warrants with a cashless exercise feature (see note 17) to purchase common shares in a concurrent private placement (together, the “Offering”). The combined purchase price for one common share and one warrant was $1.50. Under the terms of the securities purchase agreement, the Company sold 3,325,000 common shares. The gross proceeds of $4,988 was allocated as $3,457 to warrants based on the ascribed fair value (note 17) and the remaining gross proceeds of $1,531 were allocated to share capital. The transaction costs of $795 were allocated between share capital and warrants based on their relative fair values. The fair value of the share capital was recorded within equity net of the allocated transaction costs. The transaction costs of $550 allocated to the warrant liability were recorded as expense in the statement of comprehensive (loss) income. In April 2019, there were 87,850 stock options, 23,000 deferred share units and 87,700 warrants exercised for gross proceeds of $314 with 191,650 common shares issued. In September 2019, 53,000 deferred share units were exercised with 37,100 common shares being issued. Common shares issued in connection with “At-the-Market” (“ATM”) drawdowns March 2017 ATM Program On March 28, 2017, the Company commenced a new ATM offering pursuant to its existing ATM Sales Agreement, dated April 1, 2016, under which the Company was able, at its discretion, from time to time, to sell up to a maximum of 3 million common shares through ATM issuances on the NASDAQ, up to an aggregate amount of $9.0 million (the “March 2017 ATM Program”). The common shares were to be sold at market prices prevailing at the time of the sale of the common shares and, as a result, sale prices varied. Between March 28, 2017 and April 18, 2017, the Company issued a total of 597,994 common shares under the March 2017 ATM Program at an average issuance price of $2.97 per share for aggregate gross proceeds of $1,780,000 less cash transaction costs of $55 and previously deferred financing costs of $65. April 2017 ATM Program On April 27, 2017, the Company entered into a New ATM Sales Agreement and filed with the SEC a prospectus supplement (the “April 2017 ATM Prospectus Supplement” or “April 2017 ATM Program”) related to sales and distributions of up to a maximum of 2.24 million common shares through ATM issuances on the NASDAQ, up to an aggregate amount of $6.9 million under the New ATM Sales Agreement. The common shares will be sold at market prices prevailing at the time of the sale of the common shares and, as a result, prices may vary. The New ATM Sales Agreement and the April 2017 ATM Program superseded and replaced the March 2017 ATM Program, which itself superseded and replaced the April 2016 ATM Program. The April 2017 ATM Prospectus Supplement supplements the base prospectus included in the Company’s Shelf Registration Statement on Form F-3, as amended (the “2017 Shelf Registration Statement”), which was declared effective by the SEC on April 27, 2017. The 2017 Shelf Registration Statement allowed the Company to offer up to $50 million of common shares and is effective for a three-year period. Between May 30, 2017 and December 31, 2017, the Company issued a total of 1,805,758 common shares under the April 2017 ATM Program at an average issuance price of $2.08 per share for aggregate gross proceeds of $3,761,000 less cash transaction costs of $115 and previously deferred financing costs of $285. Because of these issuances, the exercise price of the Series A warrants issued in March 2015 was adjusted to $1.07 pursuant to the anti-dilution provisions contained in such warrants. Shareholder rights plan Effective May 8, 2019, the shareholders re-approved the Company’s shareholder rights plan (the “Rights Plan”) that provides the board of directors and the Company’s shareholders with additional time to assess any unsolicited take-over bid for the Company and, where appropriate, to pursue other alternatives for maximizing shareholder value. Under the Rights Plan, one right has been issued for each currently issued common share, and one right will be issued with each additional common share that may be issued from time to time. Other capital The Company accounts for costs associated with share-based compensation from security grants under its long-term incentive plan and stock option plans as other capital in its consolidated statements of changes in shareholders’ (deficiency) equity and as general and administrative expenses in its consolidated statements of comprehensive (loss) income. Long-term incentive plan At the 2018 annual and special meeting of shareholders, the Company’s shareholders approved the adoption of the 2018 long-term incentive plan (the “LTIP”), which allows the Board of Directors to issue up to 11.4% of the total issued and outstanding common shares at any given time to eligible individuals at an exercise price to be determined by the Board of Directors at the time of the grant, subject to a ceiling, as stock options, stock appreciation rights, stock awards, stock units, performance shares, performance units, and other stock-based awards. This LTIP replaces the stock option plan (the “Stock Option Plan”) for its directors, senior executives, employees and other collaborators who provide services to the Company. The Company’s Board of Directors amended the Stock Option Plan on March 20, 2014 and the Company’s Shareholders approved, ratified and confirmed the Stock Option Plan on May 10, 2016. Options granted under the Stock Option Plan prior to the 2014 amendment expire after a maximum period of 10 years following the date of grant. Options granted after the 2014 amendment expire after a maximum period of seven years following the date of grant. During 2019 and 2018, the Company granted Deferred Share Units (“DSU”) and stock options under the LTIP, and stock options under the Stock Option Plan in 2017, as follows: Years ended December 31, 2019 2018 2017 US dollar-denominated grants Number Weighted average exercise price (US$) Number Weighted average exercise price (US$) Number Weighted average exercise price (US$) Balance – Beginning of the year 888,816 3.66 712,415 4.66 966,539 7.23 Granted 335,000 2.00 426,000 1.74 390,000 2.05 Exercised (163,850 ) 2.42 — — — — Canceled/Forfeited (6,000 ) 13.39 (249,599 ) 3.23 (643,271 ) 6.02 Expired (100,850 ) 2.24 — — (853 ) 704.88 Balance – End of period 953,116 3.38 888,816 3.66 712,415 4.66 Years ended December 31, 2019 2018 2017 Canadian dollar-denominated stock options Number Weighted average exercise price (CAN$) Number Weighted average exercise price (CAN$) Number Weighted average exercise price (CAN$) Balance – Beginning of the year 869 743.56 1,503 605.84 1,858 820.27 Forfeited — — (104 ) 668.65 — — Expired (428 ) 570.00 (530 ) 367.70 (355 ) 1,728.15 Balance – End of the year 441 912.00 869 743.56 1,503 605.84 Options outstanding Options exercisable Range of US dollar-denominated options exercise price Number (#) Weighted average remaining contractual life (years) Weighted average exercise price ($) Number (#) Weighted average remaining contractual life (years) Weighted average exercise price ($) 0.87 to 1.45 160,000 7.57 0.91 — — — 1.46 to 1.79 142,000 7.26 1.67 108,667 7.88 1.74 1.80 to 2.11 370,000 5.67 2.07 213,334 5.23 2.06 2.12 to 3.50 253,948 7.03 3.18 228,948 6.74 3.30 3.51 to 1,044.00 27,168 2.79 46.56 27,168 2.79 46.56 953,116 6.50 3.38 578,117 6.21 4.58 Canadian dollar options outstanding and exercisable as at December 31, 2019 Exercise price Number Weighted average remaining Weighted average exercise price 0 to 912.00 441 0.87 912.00 441 0.87 912.00 As at December 31, 2019, the total compensation cost related to unvested US dollar stock options not yet recognized amounted to $101 (2018 - $198). This amount is expected to be recognized over a weighted average period of 1.21 years (2018 - 1.15 years). The Company settles stock options exercised through the issuance of new common shares as opposed to purchasing common shares on the market to settle stock option exercises. Fair value input assumptions for US dollar-denominated grants The table below shows the assumptions, or weighted average parameters, applied to the Black-Scholes option pricing model in order to determine share-based compensation costs over the life of the awards. Years ended December 31, 2019 2018 Expected dividend yield (a) 0.00 % 0.00 % Expected volatility (b) 110.02 % 129.23 % Risk-free annual interest rate (c) 1.86 % 2.51 % Expected life (years) (d) 5.94 3.6 Weighted average share price $ 2.00 $ 1.74 Weighted average exercise price $ 2.00 $ 1.74 Weighted average grant date fair value $ 1.73 $ 1.39 (a) The Company has not paid dividends and it does not intend to pay dividends in the foreseeable future. (b) Based on the historical volatility of the Company’s stock price over the most recent period consistent with the expected life of the stock options, as well as on future expectations. (c) Based on United States Treasury Government Bond interest rates with a term that is consistent with the expected life of the stock options. (d) Based upon historical data related to the exercise of stock options, on post-vesting employment terminations and on future expectations related to exercise behavior.

Operating Expenses

Operating Expenses	12 Months Ended
	Dec. 31, 2019
Analysis of income and expense [abstract]
Operating Expenses	20 Operating expenses The nature of the Company’s operating expenses from continuing operations include the following: Years ended December 31, 2019 2018 2017 $ $ $ Key management personnel compensation (1) Salaries and short-term employee benefits 1,705 2,388 2,081 Consultants fees 194 62 — Termination benefits 503 356 — Post-employment benefits 257 147 59 Share-based compensation costs 784 462 87 3,443 3,415 2,227 Other employees compensation: Salaries and short-term employee benefits 1,257 1,325 3,584 Termination benefits — — 1,806 Post-employment benefits 78 275 441 Share-based compensation costs 9 108 95 1,344 1,708 5,926 Cost of inventory used and services provided 309 2,104 — Write down of inventory 101 — — Professional fees 2,599 6,421 7,153 Insurance 890 1,303 949 Third-party R&D 322 498 3,758 Consulting fees 144 — — Restructuring costs 507 — — Contracted sales force — 256 22 Travel 154 256 831 Marketing services 18 176 698 Laboratory supplies 23 139 2 Other goods and services 137 342 162 Leasing costs, net of sublease receipts of $214 in 2019, $121 in 2018 (2) (2) 247 344 2,247 Impairment of prepaid asset 169 — — Depreciation and amortization of property, equipment and intangibles 37 60 138 Depreciation - right to use assets 278 — — Impairment losses 22 — (44 ) Operating foreign exchange losses (gains) 30 17 (72 ) 5,987 9,812 15,844 10,774 17,039 23,997 (1) (2) Most of the employment agreements entered into between the Company and its executive officers include termination provisions, whereby the executive officers would be entitled to receive benefits that would be payable if the Company were to terminate the executive officers’ employment without cause or if their employment is terminated following a change of control. Separation benefits generally are calculated based on an agreed-upon multiple of applicable base salary and incentive compensation and, in certain cases, other benefit amounts.

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information	12 Months Ended
	Dec. 31, 2019
Statement of cash flows [abstract]
Supplemental Disclosure of Cash Flow Information	21 Supplemental disclosure of cash flow information Years ended December 31, 2019 2018 2017 $ $ $ Changes in operating assets and liabilities: Trade and other receivables (371 ) (95 ) 158 Inventory (971 ) 314 — Prepaid expenses and other current assets (170 ) 448 (343 ) Other non-current assets — 150 39 Payables and accrued liabilities (615 ) (586 ) (1,080 ) Taxes payable (188 ) 1,669 — Deferred revenues 743 400 — Provision for restructuring and other costs (note 16) (389 ) (1,957 ) (435 ) Employee future benefits (note 18) (483 ) (494 ) (551 ) (2,444 ) (151 ) (2,212 )

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Major components of tax expense (income) [abstract]
Income Taxes	22 Income taxes Significant components of current and deferred income tax recovery (expense) are as follows: Years ended December 31, 2019 2018 2017 $ $ $ Current income tax recovery (expense) — — — Deferred tax: Origination and reversal of temporary differences 2,943 (4,003 ) 6,395 Adjustments in respect of prior years - 742 (149 ) Change in unrecognized tax assets (2,755 ) (2,191 ) (2,767 ) Total income tax recovery (expense) 188 (5,452 ) 3,479 The reconciliation of the combined Canadian federal and provincial income tax rate to the income tax expense is provided below: Years ended December 31, 2019 2018 2017 Combined Canadian federal and provincial statutory income tax rate 26.5 % 26.8 % 26.9 % Years ended December 31, 2019 2018 2017 $ $ $ Income tax (expense) recovery based on combined statutory income tax rate 1,615 (2,574 ) 5,434 Change in unrecognized tax assets (3,160 ) (1,963 ) (2,701 ) Change in unrecognized tax assets related to OCI 340 (188 ) (228 ) Share issuance costs 65 (40 ) 164 Permanent difference attributable to the use of local currency for tax reporting 35 792 (71 ) Change in enacted rates used (27 ) (58 ) (358 ) Permanent difference attributable to net change in fair value of warrant liability 1,197 70 595 Share-based compensation costs (210 ) (152 ) (49 ) Difference in statutory income tax rate of foreign subsidiaries 321 (917 ) 768 Adjustments in respect of prior years — (372 ) (149 ) Other 12 (50 ) 74 188 (5,452 ) 3,479 Deferred income tax assets are recognized to the extent that the realization of the related tax benefit through reversal of temporary differences and future taxable profits is probable. (Loss) income before income taxes (Loss) income before income taxes is attributable to the Company’s tax jurisdictions as follows: Years ended December 31, 2019 2018 2017 $ $ $ Germany (6,010 ) 16,297 (13,950 ) Canada 812 (5,504 ) (5,592 ) United States (1,032 ) (1,154 ) (733 ) (6,230 ) 9,639 (20,275 ) Significant components of deferred tax assets and liabilities are as follows: December 31, 2019 2018 $ $ Deferred tax assets Current: Operating losses carried forward — — Non-current: Operating losses carried forward 691 764 Intangible assets 2,639 3,646 3,330 4,410 Deferred tax liabilities Current: Deferred revenues — 38 Restricted cash 52 153 Payables and accrued liabilities — 95 52 286 Non-current: Property, plant and equipment 184 3 Deferred revenues 3,047 4,074 Other 47 47 3,278 4,124 3,330 4,410 Deferred tax assets (liabilities), net — — Significant components of unrecognized deferred tax assets are as follows: December 31, 2019 2018 $ $ Deferred tax assets Current: Deferred revenues and other provisions 550 649 550 649 Non-current: Deferred revenues — — Operating losses carried forward 83,699 81,731 SR&ED Pool 9,138 9,148 Unused tax credits 5,149 5,894 Employee future benefits 2,303 2,048 Property, plant and equipment 480 448 Share issuance expenses 342 467 Other 272 241 101,383 99,977 Unrecognized deferred tax assets 101,933 100,626 As at December 31, 2019, amounts and expiry dates of tax attributes to be deferred for which no deferred tax asset was recognized were as follows: Canada Federal Provincial $ $ 2028 8,008 6,622 2029 4,791 4,773 2030 4,104 4,089 2031 1,753 1,737 2032 4,250 4,250 2033 3,721 3,721 2034 4,153 4,153 2035 10,418 10,452 2036 10,592 10,592 2037 7,343 7,343 2038 6,557 6,557 2039 3,501 3,501 69,191 67,790 The Company has non-refundable R&D investment tax credits of approximately $7,005 which can be carried forward to reduce Canadian federal income taxes payable and which expire at dates ranging from 2019 to 2035. Furthermore, the Company has unrecognized tax assets in respect of operating losses to be carried forward in Germany and in the U.S. The federal tax losses amount to approximately $200,707 in Germany (EUR 178,883) for which there is no expiry date, and to $4,044 in the U.S., which expire as follows: United States $ 2028 369 2029 178 2034 151 2035 447 2036 195 2037 709 2038 1,224 2039 771 4,044 The operating loss carryforwards and the tax credits claimed are subject to review, and potential adjustment, by tax authorities. Other deductible temporary differences for which tax assets have not been booked are not subject to a time limit, except for share issuance expenses which are amortizable over five years.

Capital Disclosures

Capital Disclosures	12 Months Ended
	Dec. 31, 2019
Capital Disclosures
Capital Disclosures	23 Capital disclosures The Company’s objective in managing capital, consisting of shareholders’ (deficiency) equity, with cash and cash equivalents and restricted cash equivalents being its primary components, is to ensure sufficient liquidity to fund R&D costs, selling expenses, G&A expenses and working capital requirements. Over the past several years, the Company has raised capital via public equity offerings and issuances under various ATM sales programs as its primary source of liquidity, as discussed in note 19 - share and other capital. The capital management objective of the Company remains the same as that in previous periods. The policy on dividends is to retain cash to keep funds available to finance the activities required to advance the Company’s product development portfolio and to pursue appropriate commercial opportunities as they may arise. The Company is not subject to any capital requirements imposed by any regulators or by any other external source.

Financial Instruments and Finan

Financial Instruments and Financial Risk Management	12 Months Ended
	Dec. 31, 2019
Warrant Liability
Financial Instruments and Financial Risk Management	24 Financial instruments and financial risk management Financial assets (liabilities) as at December 31, 2019 and December 31, 2018 are presented below. December 31, 2019 Financial assets at amortized cost Financial liabilities at FVTPL Financial Total $ $ $ $ Cash and cash equivalents (note 7) 7,838 — — 7,838 Trade and other receivables (note 8) 404 — — 404 Restricted cash equivalents (note 11) 364 — — 364 Payables and accrued liabilities (note 15) — — 2,148 2,148 Lease liability (note 5) — — 903 903 Warrant liability (note 17) — 2,255 — 2,255 8,606 2,255 3,051 3,300 December 31, 2018 Financial assets at amortized cost Financial liabilities at FVTPL Financial liabilities at amortized cost Total $ $ $ $ Cash and cash equivalents (note 7) 14,512 — — 14,512 Trade and other receivables (note 8) 245 — — 245 Restricted cash equivalents (note 11) 418 — — 418 Payables and accrued liabilities (note 15) — — 2,791 2,791 Warrant liability (note 17) — 3,634 — 3,634 15,175 3,634 2,791 8,750 Fair value The Black-Scholes valuation methodology uses “Level 2” inputs in calculating fair value, as defined in IFRS 13, which establishes a hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The input levels discussed in IFRS 13 are: Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 – Inputs other than quoted prices included within Level 1 that are observable for an asset or liability, either directly (i.e. prices) or indirectly (i.e. derived from prices). Level 3 – Inputs for an asset or liability that are not based on observable market data (unobservable inputs). The carrying values of the Company’s cash and cash equivalents, trade and other receivables, restricted cash equivalents, payables and accrued liabilities and provision for restructuring and other costs approximate their fair values due to their short-term maturities or to the prevailing interest rates of the related instruments, which are comparable to those of the market. Financial risk factors The following provides disclosures relating to the nature and extent of the Company’s exposure to risks arising from financial instruments, including credit risk, liquidity risk, market risk (share price risk) and foreign exchange risk and how the Company manages those risks. (a) Credit risk Credit risk is the risk of an unexpected loss if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Company regularly monitors credit risk exposure and takes steps to mitigate the likelihood of this exposure resulting in losses. The Company’s exposure to credit risk currently relates to the financial assets at amortized cost in the table above. The Company holds its available cash in amounts that are readily convertible to known amounts of cash and deposits its cash balances with financial institutions that have an investment grade rating of at least “P-2” or the equivalent. This information is supplied by independent rating agencies where available and, if not available, the Company uses publicly available financial information to ensure that it invests its cash in creditworthy and reputable financial institutions. Once there are indicators that there is no reasonable expectation of recovery, such financial assets are written off but are still subject to enforcement activity. As at December 31, 2019, trade accounts receivable for an amount of approximately $265 were with four counterparties of which $55 was past due and impaired and fully provided for (2018 - $197 with four counterparties and $55 past due and impaired and fully provided for). The licensee is obligated to pay its quarterly royalties, 60 days after quarter-end. Generally, the Company does not require collateral or other security from customers for trade accounts receivable; however, credit is extended following an evaluation of creditworthiness. In addition, the Company performs ongoing credit reviews of all of its customers and determines expected credit losses. On this basis, as at December 31, 2019, the Company has provided for all outstanding and unpaid amounts relating to its operations before its licensing of Macrilen TM The maximum exposure to credit risk approximates the amount recognized in the Company’s consolidated statement of financial position. (b) Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. As indicated in note 23, the Company manages this risk through the management of its capital structure. It also manages liquidity risk by continuously monitoring actual and projected cash flows as further discussed in note 1. The Board of Directors reviews and approves the Company’s operating and capital budgets, as well as any material transactions occurring outside of the ordinary course of business. The Company has adopted an investment policy in respect of the safety and preservation of its capital to ensure the Company’s liquidity needs are met. The instruments are selected with regard to the expected timing of expenditures and prevailing interest rates. All of the Company’s financial liabilities except lease liabilities are current liabilities with expected settlement dates within one year. The maturity analysis for lease liabilities is disclosed in note 5. (c) Market risk Share price risk The change in fair value of the Company’s warrant liability, which is measured at FVTPL, results from the periodic “mark-to-market” revaluation as further described in note 17 as it applies to its outstanding share purchase warrants. The valuation models are impacted, among other inputs, by the market price of the Company’s common shares. As a result, the change in fair value of the warrant liability, which is reported in the consolidated statements of comprehensive income (loss), has been and may continue in future periods to be materially affected most notably by changes in the Company’s common share closing price, which on the NASDAQ ranged from $0.77 to $5.43 during the year ended December 31, 2019. If variations in the market price of our common shares of -30% and +30% were to occur, the impact on the Company’s net loss related to the warrant liability held at December 31, 2019 would be $771 to $(806), respectively. (d) Foreign exchange risk Entities using the Euro as their functional currency The Company is exposed to foreign exchange risk due to its investments in foreign operations whose functional currency is the Euro. As at December 31, 2019, if the US dollar had increased or decreased by 10% against the Euro, with all variables held constant, net loss for the year ended December 31, 2019 would have been lower or higher by approximately $841 (net income for 2018 - $1,134).

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2019
Segment Information
Segment Information	25 Segment information The Company operates in a single operating segment, being the biopharmaceutical segment. Geographical information Revenues by geographical area are detailed as follows: Years ended December 31, 2019 2018 2017 $ $ $ Ireland 74 24,910 — United States — 1,416 452 China — 275 262 Denmark 413 — — British Virgin Islands — 280 206 Other 45 — 3 532 26,881 923 Revenues have been allocated to geographic regions based on the country of residence of the Company’s external customers or licensees. Non-current assets include restricted cash equivalents, right of use assets, property, plant and equipment, identifiable intangible assets and goodwill and are detailed by geographical area as follows: December 31, 2019 2017 $ $ Germany 8,969 8,599 United States 101 153 Canada 1 3 9,071 8,755 Major customers representing 10% or more of the Company’s revenues in each of the last three years are as follows: Years ended December 31, 2019 2018 2017 $ $ $ Company 1 74 26,127 — Company 2 458 — — Company 3 — 275 262 Company 4 — — 323 Company 5 — — 129 Company 6 — 280 206

Net (Loss) Income Per Share

Net (Loss) Income Per Share	12 Months Ended
	Dec. 31, 2019
Earnings per share [abstract]
Net (Loss) Income Per Share	26 Net (loss) income per share The following table sets forth pertinent data relating to the computation of basic and diluted net (loss) income per share attributable to common shareholders. Years ended December 31, 2019 2018 2017 $ $ $ Net (loss) income (6,042 ) 4,187 (16,796 ) Basic weighted average number of shares outstanding 17,494,472 16,440,760 14,958,704 Diluted weighted average number of shares outstanding 17,494,472 17,034,812 14,958,704 Items excluded from the calculation of diluted net (loss) income per share because the exercise price was greater than the average market price of the common shares or due to their anti-dilutive effect Stock options and DSUs 953,557 889,685 713,918 Share purchase warrants 6,629,144 3,391,844 3,417,840 Net (loss) income per share is calculated by dividing net (loss) income by the weighted average number of shares outstanding during the relevant period. Diluted weighted average number of shares reflects the dilutive effect of equity instruments, such as any “in the money” stock options, DSUs and share purchase warrants. In periods with reported net losses, all stock options and share purchase warrants are deemed anti-dilutive such that basic net loss per share and diluted net loss per share are equal, and thus “in the money” stock options and share purchase warrants have not been included in the computation of net loss per share because to do so would be anti-dilutive.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments And Contingencies
Commitments and Contingencies	27 Commitments and contingencies Service and $ Less than 1 year 1,600 1 - 3 years 11 4 - 5 years 5 More than 5 years 5 Total 1,621 Contingencies In the normal course of operations, the Company may become involved in various claims and legal proceedings related to, for example, contract terminations and employee-related and other matters. Securities class action lawsuit On March 9, 2020, the Company settled the previously disclosed class-action lawsuit against it pending in the U.S. District Court for New Jersey. The settlement payment of $6,500 will be funded entirely by the Company’s insurers. The class-action lawsuit alleged that the Company and certain of its former officers and directors violated the Securities Exchange Act of 1934 in connection with certain public statements between August 30, 2011 and November 6, 2014, regarding the safety and efficacy of Macrilen™ (macimorelin) and the prospects for the approval of the Company’s NDA for the product by the FDA. This settlement remains subject to execution of final settlement documents and approval by the U.S. District Court for the District of New Jersey. Previously settled lawsuits On December 21, 2018, the Company settled a dispute with its former President and Chief Executive Officer and with its former Senior Vice President, Chief Administrative Officer, General Counsel and Corporate Secretary with the Company agreeing to make a payment in the amount of $775. On November 5, 2018, the Company settled a dispute with Cogas Consulting, LLC with the Company agreeing to make a payment of $625.

Reclassifications on Comparativ

Reclassifications on Comparative Figures	12 Months Ended
	Dec. 31, 2019
Disclosure of reclassifications or changes in presentation [abstract]
Reclassifications on Comparative Figures	28 Reclassifications on comparative figures To consolidate the presentation of similar items, during 2019, the Company reclassified certain of its prior year comparative balance sheet items as follows: Payables and accrued liabilities and current portion of deferred revenues The $175 in payables and accrued liabilities has been reclassified to deferred revenue to be recognized on the sale of inventory to our licensee in 2020.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events
Subsequent Events	29 Subsequent events (a) On February 21, 2020, the Company closed a registered direct offering for 3,478,261 common shares, at a purchase price of $1.29 per share, priced at-the-market. Additionally, the Company issued to the investors unregistered warrants to purchase up to an aggregate of 2,608,696 common shares in a concurrent private placement. The warrants have an exercise price of $1.20 per common share, are exercisable immediately and will expire five and one-half years following the date of issuance. The gross proceeds of the offering were $4,500. The net cash proceeds to the Company from the offering totaled approximately $3,920. The Company also issued 243,478 warrants to the placement agent with an exercise price of $1.61719 per common share, which are exercisable immediately and will expire five years following the date of issuance. (b) Subsequent to year end, the COVID-19 pandemic began causing significant financial market declines and social dislocation. The situation is dynamic with various cities and countries around the world responding in different ways to address the outbreak. The spread of COVID-19 may impact our operations, including the potential interruption of our clinical trial activities and our supply chain. For example, the COVID-19 outbreak may delay enrollment in our pediatric clinical trial due to prioritization of hospital resources toward the outbreak, and some patients may be unwilling to enroll in our trials or be unable to comply with clinical trial protocols if quarantines impede patient movement or interrupt healthcare services, which would delay our ability to conduct clinical trials or release clinical trial results and could delay our ability to obtain regulatory approval and commercialize our product candidates. The spread of an infectious disease, including COVID-19, may also result in the inability of our suppliers to deliver components or raw materials on a timely basis or at all. In addition, hospitals may reduce staffing and reduce or postpone certain treatments in response to the spread of an infectious disease. Such events may result in a period of business disruption and, in reduced operations, doctors or medical providers may be unwilling to participate in our clinical trials, any of which could materially affect our business, financial condition or results of operations. The significant spread of COVID-19 within the U.S., Canada, Germany and elsewhere resulted in a widespread health crisis and has had adverse effects on local, national and global economies generally, the markets that we serve, our operations and the market price of our Common Shares.The Company’s impairment test for various assets including goodwill and intangibles is based on fair value models which are based on cash flows from operations or other market dependent models. Accordingly, as required by IFRS we have not reflected these subsequent conditions in the recoverable value of the estimate of these assets at December 31, 2019. Uncertain factors, including the duration of the outbreak, the severity of the disease and the actions to contain or treat its impact, could impair our operations including, among other things, employee mobility and productivity, availability of our facilities, conduct of our clinical trials and the availability and the productivity of third-party product and service suppliers.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Disclosure of initial application of standards or interpretations [abstract]
Cash and Cash Equivalents	Restricted cash equivalents Restricted cash equivalents are comprised of bank deposits, related to a guarantee for a long-term operating lease obligation and for a corporate credit card program that cannot be used for current purposes.
Inventories	Inventories Inventories are valued at the lower of cost or net realizable value. Cost is determined using the first-in, first-out method for all inventories. The Company’s policy is to write down inventory that has become obsolete and inventory that has a cost basis in excess of its expected net realizable value. Increases in the reserve are recorded as charges in cost of sales. For product candidates that have not been approved by the FDA, inventory used in clinical trials is written down at the time of production and recorded as research and development (“R&D”) costs. For products that have been approved by the FDA, inventory used in clinical trials is expensed at the time the inventory is packaged for the clinical trial. All direct manufacturing costs incurred after approval are capitalized into inventory.
Restricted Cash Equivalents	Restricted cash equivalents Restricted cash equivalents are comprised of bank deposits, related to a guarantee for a long-term operating lease obligation and for a corporate credit card program that cannot be used for current purposes.
Leases	Leases The Company assesses, at the inception of a contract, whether a contract is, or contains, a lease. A lease is a contract in which the right to control the use of an identified asset is granted for an agreed upon period of time in exchange for consideration. The Company assessed whether a contract conveys the right to control the use of an identified asset when there is both the right to direct the use of the asset and obtain substantially all the economic benefits from that use. Effective January 1, 2019, the Company recognizes a right of use and a lease liability at the lease commencement date. The lease liability is initially measured at the present value of the non-cancellable lease payments over the lease term and discounted at the rate implicit in the lease. If that rate cannot be determined, the Company’s incremental borrowing rate is used, being the rate that Company would have to pay to borrow the funds necessary to obtain an asset of similar value in a similar economic environment with similar terms and conditions. Lease payments include fixed payments and such variable payments that depend on an index or a rate; less any lease incentives receivable. The lease liability is subsequently measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the Company’s estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount of the right of use asset, with any difference recorded in the statement of comprehensive (loss) income. The right of use assets are measured at cost which comprises the initial lease liability, lease payments made at or before the lease commencement date, initial direct costs and restoration obligations less lease incentives. The right of use assets are subsequently measured at amortized cost. The assets are depreciated over the shorter of the assets’ useful life and the lease terms on a straight-line basis, less any accumulated impairment losses and adjusted for any remeasurement of the lease liability. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The right of use assets are assessed for impairment in accordance with the requirements of IAS 36 Impairment of Assets. Payments associated with short-term leases and leases of low-value assets are recognized on a straight-line basis as an expense in the statement of comprehensive (loss) income.
Property, Plant and Equipment and Depreciation	Property, plant and equipment and depreciation Items of property, plant and equipment are recorded at cost, net of accumulated depreciation and impairment charges. Depreciation is calculated using the following methods, annual rates and period: Methods Annual rates and period Equipment Declining balance and straight-line 20% Furniture and fixtures Declining balance and straight-line 10% and 20% Computer equipment Straight-line 25% and 33 1 Leasehold improvements Straight-line Remaining lease term Depreciation expense, which is recorded in the consolidated statement of comprehensive (loss) income, is allocated to the appropriate functional expense categories to which the underlying items of property, plant and equipment relate.
Identifiable Intangible Assets and Amortization	Identifiable intangible assets and amortization Identifiable intangible assets with finite useful lives consist of in-process R&D acquired in business combinations, patents and trademarks. In-process R&D acquired in business combinations is recognized at fair value at the acquisition date. Patents and trademarks are comprised of costs, including professional fees incurred in connection with the filing of patents and the registration of trademarks for product marketing and manufacturing purposes net of related government grants, impairment losses, where applicable, and accumulated amortization. Identifiable intangible assets with finite useful lives are amortized, from the time at which the assets are available for use, on a straight-line basis over their estimated useful lives of eight to fifteen years for in-process R&D and patents and ten years for trademarks. Amortization expense, which is recorded in the consolidated statement of comprehensive (loss) income, is allocated to the appropriate functional expense categories to which the underlying identifiable intangible assets relate.
Goodwill	Goodwill Goodwill is recognized as the fair value of the consideration transferred including the recognized amount of any non-controlling interest in the acquiree, less the fair value of the net identifiable assets acquired and liabilities assumed, as of the acquisition date. Subsequent to initial recognition, goodwill is measured at cost less accumulated impairment losses. Goodwill acquired in business combinations is allocated to groups of cash generating units (“CGU”) that are expected to benefit from the synergies of the combination.
Impairment of Assets	Impairment of assets Items of property, plant and equipment and identifiable intangible assets with finite lives subject to depreciation or amortization, respectively, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amounts of the assets may not be recoverable. Management is required to assess at each reporting date whether there is any indication that an asset may be impaired. Where such an indication exists, the asset’s recoverable amount is compared to its carrying value, and an impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows, or CGU. In determining value in use of a given asset or CGU, estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Impairment losses are allocated to the appropriate functional expense categories to which the underlying identifiable intangible assets relate, and are recorded in the consolidated statement of comprehensive (loss) income. Items of property, plant and equipment and amortizable identifiable intangible assets with finite lives that suffered impairment are reviewed for possible reversal of the impairment if there has been a change, since the date of the most recent impairment test, in the estimates used to determine the impaired asset’s recoverable amount. However, an asset’s carrying amount, increased due to the reversal of a prior impairment loss, must not exceed the carrying amount that would have been determined, net of depreciation or amortization, had the original impairment not occurred. Goodwill is not subject to amortization and instead is tested for impairment annually or more often if there is an indication that the CGU to which the goodwill has been allocated may be impaired. Impairment is determined for goodwill by assessing whether the carrying value of a CGU, including the allocated goodwill, exceeds its recoverable amount, which is the higher of fair value less costs to sell and value in use. In the event that the carrying amount of goodwill exceeds its recoverable amount, an impairment loss is recognized in an amount equal to the excess. Impairment losses related to goodwill are not subsequently reversed.
Share Purchase Warrants	Share purchase warrants Share purchase warrants are classified as liabilities when the Company does not have the unconditional right to avoid delivering cash to the holders in the future. Each of the Company’s share purchase warrants contains a written put option, arising upon the occurrence of a fundamental transaction, as that term is defined in the share purchase warrants, including a change of control. As a result of the existence of these put options, and despite the fact that the repurchase feature is conditional on a defined contingency, the share purchase warrants are required to be classified as a financial liability, since such contingency could ultimately result in the transfer of assets by the Company. The warrant liability is initially measured at fair value, and any subsequent changes in fair value are recognized as gains or losses through profit or loss. Any transaction costs related to the share purchase warrants are expensed as incurred. The warrant liability is classified as non-current, unless the underlying share purchase warrants will expire or be settled within 12 months from the end of a given reporting period.
Employee Benefits	Employee benefits Salaries and other short-term benefits Salaries and other short-term benefit obligations are measured on an undiscounted basis and are recognized in the consolidated statement of comprehensive (loss) income over the related service period or when the Company has a present legal or constructive obligation to make payments as a result of past events and when the amount payable can be estimated reliably. Post-employment benefits AEZS Germany maintains defined contribution and unfunded defined benefit plans, as well as other benefit plans for its employees. For defined benefit pension plans and other post-employment benefits, net periodic pension expense is actuarially determined on a quarterly basis using the projected unit credit method. The cost of pension and other benefits earned by employees is determined by applying certain assumptions, including discount rates, the projected age of employees upon retirement, the expected rate of future compensation and employee turnover. The employee future benefits liability is recognized at its present value, which is determined by discounting the estimated future cash outflows using interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will be paid and that have terms to maturity approximating the terms of the related future benefit liability. Actuarial gains and losses that arise in calculating the present value of the defined benefit obligation are recognized in other comprehensive (loss) income, net of tax, and simultaneously reclassified in the deficit in the consolidated statement of financial position in the year in which the actuarial gains and losses arise and without recycling to the consolidated statement of comprehensive (loss) income in subsequent periods. For defined contribution plans, expenses are recorded in the consolidated statement of comprehensive (loss) income as incurred–namely, over the period that the related employee service is rendered. Termination benefits Termination benefits are recognized in the consolidated statement of comprehensive (loss) income when the Company is demonstrably committed, without the realistic possibility of withdrawal, to a formal detailed plan to terminate employment earlier than originally expected. Termination benefit liabilities expected to be settled after 12 months from the end of a given reporting period are discounted to their present value, where material.
Financial Instruments	Financial instruments The Company classifies its financial instruments in the following categories: “Financial assets at fair value through profit or loss (“FVTPL”); “Financial assets at amortized cost”; “Financial liabilities at “FVTPL”; and “Financial liabilities at amortized cost”. Financial assets at FVTPL Financial liabilities at FVTPL: Financial assets at fair value through other comprehensive income (FVTOCI): Financial assets at amortized cost: Impairment of financial assets at amortized cost:
Share Capital	Share capital Common shares are classified as equity. Incremental costs that are directly attributable to the issuance of common shares and stock options are recognized as a deduction from equity, net of any tax effects. Where offerings result in the issuance of units (where each unit is comprised of a common share of the Company and a share purchase warrant, exercisable in order to purchase a common share or fraction thereof), proceeds received in connection with those offerings are allocated between share capital and share purchase warrants based on the residual method. Proceeds are allocated to warrant liability based on the fair value of the share purchase warrants, and the residual amount of proceeds is allocated to share capital. Transaction costs in connection with such offerings are allocated to the liability and equity unit components in proportion to the allocation of proceeds.
Provisions	Provisions Provisions represent liabilities to the Company for which the amount or timing is uncertain. Provisions are recognized when the Company has a present legal or constructive obligation as a result of past events, such as organizational restructuring, when it is probable that an outflow of resources will be required to settle the obligation and where the amount can be reliably estimated. Provisions are not recognized for future operating losses. Provisions are made for any contracts which are deemed onerous. A contract is onerous if the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. Provisions for onerous contracts are measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of continuing with the contract. Present value is determined based on expected future cash flows that are discounted at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognized in finance costs.
Revenue Recognition	Revenue recognition Effective January 1, 2018, the Company adopted IFRS 15, Revenue from Contracts with Customers (“IFRS 15”). The standard was applied using a modified retrospective approach. The adoption of IFRS 15 did not have a significant impact on the timing or measurement of the Company’s revenue and no adjustment to the opening balance of deficit as at January 1, 2018 has been recorded as result of adopting IFRS 15. License fees License fees represent non-refundable payments received at the time of executing the license agreements. The Company’s promise to grant a license provides its customer with either a right to access the Company’s intellectual property (“IP”) or a right to use the Company’s IP. Revenue from a license that provides a customer the right to use the Company’s IP is recognized at a point in time when the transfers to the licensee is completed and the license period begins. Revenue from a license that provides access to the Company’s IP over a license term is considered to be a performance obligation satisfied over time and, therefore, revenue is recognized over the term of the license arrangement. Royalty and milestone income Royalty income earned through a license is recognized when the underlying sales have occurred. Milestone income is recognized at the point in time when it is highly probable that the respective milestone event criteria are met, and the risk of reversal of revenue recognition is remote. The Company has not recognized any such milestone revenue in these consolidated financial statements Product sales The Company recognizes revenue from the sale of certain active pharmaceutical ingredients (“API”) and semi-finished goods upon delivery of such items to its customer. Supply chain revenue The Company also provides oversight support services for supervision of stability studies and/or development activities with respect to the API batch production as specified in related contracts with customers. These services are contracted with fixed-fees and are provided over a period of time equal to one year. The Company recognizes revenue on a straight-line basis over time as it best represents the pattern of performance of the services. Amounts are invoiced on a quarterly basis in accordance with agreed upon contractual terms While providing services, the Company incurs certain direct costs for subcontractors and other expenses that are recoverable directly from its customers. The recoverable amounts of these direct costs are included in the Company’s operating expenses as the Company controls the services before they are transferred to the customer and acts as a principal in these arrangements. Where the Company incurs costs to fulfil the contract, such costs are capitalized if all of the following criteria are met: ● the costs relate directly to a contract or a specifically-anticipated contract; ● the costs generate or enhance company resources that will be used in satisfying future performance obligations; and ● the costs are expected to be recovered. The Company amortizes any asset recognized from capitalizing costs to fulfil a contract on a systematic basis that is consistent with the transfer to the customer of the goods or services to which the asset relates. Sales commission revenue Revenues from sales commission are recognized when the products are sold and the related performance obligation is complete as defined in the contract for the promotion of certain products, there is certainty about receipt of the consideration and all related costs have been incurred. The customer contracts for sales commission were terminated in 2017 and 2018.
Share-Based Compensation Costs	Share-based compensation costs The Company operates an equity-settled share-based compensation plan under which the Company receives services from directors, senior executives, employees and other collaborators as consideration for equity instruments of the Company. The Company accounts for all forms of share-based compensation using the fair value-based method. Fair value of stock options is determined at the date of grant using the Black-Scholes option pricing model, which includes estimates of the number of awards that are expected to vest over the vesting period. Where granted share options vest in installments over the vesting period (defined as graded vesting), the Company treats each installment as a separate share option grant. Share-based compensation expense is recognized over the vesting period, or as specified vesting conditions are satisfied, and credited to other capital. Any consideration received by the Company in connection with the exercise of stock options is credited to share capital. Any other capital component of the share-based compensation is transferred to share capital upon the issuance of shares.
Current and Deferred Income Tax	Current and deferred income tax Income tax on profit or loss comprises current and deferred tax. Tax is recognized in profit or loss, except that a change attributable to an item of income or expense recognized as other comprehensive (loss) income or directly in equity is also recognized directly in other comprehensive (loss) income or directly in equity. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation and establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. The current income tax charge is calculated in accordance with tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company’s subsidiaries operate and generate taxable income. Deferred income tax is recognized on temporary differences (other than, where applicable, temporary differences associated with unremitted earnings from foreign subsidiaries and associates to the extent that the investment is essentially permanent in duration, and temporary differences associated with the initial recognition of goodwill) arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements and on unused tax losses or R&D non-refundable tax credits in the Group. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Deferred income tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income taxes assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis.
Research and Development Costs	Research and development costs Research costs are expensed as incurred. Development costs are expensed as incurred, except for those that meet the criteria for deferral, in which case the costs are capitalized and amortized to operations over the estimated period of benefit. No development costs have been capitalized during any of the periods presented.
Net (Loss) Income Per Share	Net (loss) income per share Basic net (loss) income per share is calculated using the weighted average number of common shares outstanding during the year. Diluted net (loss) income per share is calculated based on the weighted average number of common shares outstanding during the year, plus the effects of dilutive common share equivalents, such as stock options and share purchase warrants. This method requires that diluted net (loss) income per share be calculated using the treasury stock method, as if all common share equivalents had been exercised at the beginning of the reporting period, or period of issuance, as the case may be, and that the funds obtained thereby were used to purchase common shares of the Company at the average trading price of the common shares during the period.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of initial application of standards or interpretations [abstract]
Summary of Depreciation Using Methods, Annual Rates and Period	Depreciation is calculated using the following methods, annual rates and period: Methods Annual rates and period Equipment Declining balance and straight-line 20% Furniture and fixtures Declining balance and straight-line 10% and 20% Computer equipment Straight-line 25% and 33 1 Leasehold improvements Straight-line Remaining lease term

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of initial application of standards or interpretations [abstract]
Schedule of Operating Lease Liabilities	The weighted average incremental borrowing rate applied to lease liabilities recognized in the statement of financial position at January 1, 2019 was 5.45%. 2019 Operating lease commitments disclosed as at December 31, 2018 (revised) 1,669 Discounted using the lessee’s incremental borrowing rate of at the date of initial application: (147 ) Lease liability recognized as at January 1, 2019 1,522 Current lease liabilities 629 Non-current lease liabilities 893 During the year ended December 31, 2019 Interest paid as charged to comprehensive (loss) income as other finance income 66 Payment against lease liabilities 614 Foreign exchange 62 Lease liability recognized as at December 31, 2019 903 Current lease liabilities 648 Non-current lease liabilities 255
Schedule of Maturity of Operating Lease Liabilities	The Company’s lease liabilities come due, as at December 31, 2019, as follows: $ Less than 1 year 648 1 - 3 years 253 4 - 5 years 2 More than 5 years — Total 903
Schedule of Right of Use Assets	The Company’s related right of use assets were measured at the amount equal to the lease liability at the date of initial application. Only the building right of use asset was further adjusted by the application of $663 in related onerous lease provision to the value at inception. Building Vehicles and equipment Total $ $ $ Cost At January 1, 2019 735 124 859 Additions 45 32 77 Disposals (7 ) (43 ) (50 ) Impact of foreign exchange rate changes (16 ) (7 ) (23 ) At December 31, 2019 757 106 863 Building Vehicles and equipment Total $ $ $ Accumulated Depreciation At January 1, 2019 — — — Disposals (2 ) (12 ) (14 ) Depreciation 227 51 278 Impairment 22 — 22 Impact of foreign exchange rate changes (5 ) — (5 ) At December 31, 2019 242 39 281 Building Vehicles and equipment Total $ $ $ Carrying amount At December 31, 2019 515 67 582

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2019
Cash and cash equivalents [abstract]
Summary of Cash and Cash Equivalents	December 31, 2019 2018 $ $ Cash on hand and balances with banks 4,801 3,501 Interest-bearing deposits with maturities of three months or less 3,037 11,011 7,838 14,512

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2019
Trade and other receivables [abstract]
Schedule of Trade and Other Receivables	December 31, 2019 2018 $ $ Trade accounts receivable (net of expected credit losses of $55 (2018 - $55)) 210 142 Value added tax 254 49 Other receivables 194 103 658 294

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2019
Classes of current inventories [abstract]
Summary of Inventory	December 31, 2019 2018 $ $ Raw Materials 204 — Work in process 999 240 1,203 240

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Prepaid Expenses And Other Current Assets
Summary of Prepaid Expenses and Other Current Assets	December 31, 2019 2018 $ $ Prepaid insurance 791 832 Prepaid inventory 175 175 Other 245 203 1,211 1,210

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property, plant and equipment [abstract]
Summary of Property, Plant and Equipment	Components of the Company’s property, plant and equipment are summarized below. Cost Equipment Furniture and fixtures Computer equipment Leasehold improvements Total $ $ $ $ $ At January 1, 2018 2,268 19 790 42 3,119 Additions 1 — 8 — 9 Disposals / Retirements (758 ) — (137 ) — (895 ) Reclassifications 11 (11 ) — — — Impact of foreign exchange rate changes (64 ) (1 ) (24 ) (2 ) (91 ) At December 31, 2018 1,458 7 637 40 2,142 Disposals / Retirements (1,019 ) — (311 ) (5 ) (1,335 ) Impact of foreign exchange rate changes (17 ) — (12 ) (1 ) (30 ) At December 31, 2019 422 7 314 34 777 Accumulated depreciation Equipment Furniture and fixtures Computer equipment Leasehold improvements Total $ $ $ $ $ At January 1, 2018 2,210 4 769 35 3,018 Disposals / Retirements (752 ) — (137 ) — (889 ) Depreciation expense 19 1 14 1 35 Impact of foreign exchange rate changes (63 ) — (22 ) (2 ) (87 ) At December 31, 2018 1,414 5 624 34 2,077 Disposals / Retirements (1,009 ) — (311 ) (5 ) (1,325 ) Depreciation expense 9 2 6 — 17 Impact of foreign exchange rate changes (14 ) — (12 ) (1 ) (27 ) At December 31, 2019 400 7 307 28 742 Carrying amount Equipment Furniture and fixtures Computer equipment Leasehold improvements Total $ $ $ $ $ At December 31, 2018 44 2 13 6 65 At December 31, 2019 22 — 7 6 35

Identifiable Intangible Assets

Identifiable Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about intangible assets [abstract]
Summary of Identifiable Intangible Assets with Finite Useful Lives	Changes in the carrying value of the Company’s identifiable intangible assets with finite useful lives are summarized below. Year ended December 31, 2019 Year ended December 31, 2018 Cost Accumulated amortization Carrying value Cost Accumulated amortization Carrying value $ $ $ $ $ $ Balances – Beginning of the year 32,643 (32,581 ) 62 34,246 (34,156 ) 90 Additions — — — — — — Retirement (466 ) 466 — — — — Recurring amortization expense — (20 ) (20 ) — (23 ) (23 ) Impact of foreign exchange rate changes (755 ) 753 (2 ) (1,603 ) 1,598 (5 ) Balances – End of the year 31,422 (31,382 ) 40 32,643 (32,581 ) 62

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2019
Reconciliation of changes in goodwill [abstract]
Summary of Change in Carrying Value of Goodwill	The change in carrying value is as follows: Cost Accumulated impairment loss Carrying amount $ $ $ At January 1, 2018 8,613 — 8,613 Impact of foreign exchange rate changes (403 ) — (403 ) At December 31, 2018 8,210 — 8,210 Impact of foreign exchange rate changes (160 ) — (160 ) At December 31, 2019 8,050 — 8,050

Payables and Accrued Liabilit_2

Payables and Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Schedule of Payables and Accrued Liabilities	December 31, 2019 2018 $ $ Trade accounts payable 1,087 1,282 Accrued research and development costs — 26 Salaries, employment taxes and benefits 64 183 Financing of insurance premiums 4 738 PIP study payables 118 — Accrued severance 427 148 Other accrued liabilities 448 414 2,148 2,791

Provision for Restructuring a_2

Provision for Restructuring and Other Costs (Tables)	12 Months Ended
	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Schedule of Provision for Restructuring and Other Costs	The changes in the Company’s provision for restructuring and other costs can be summarized as follows: Other provision Cetrotide (R) 2017 German Restructuring: onerous lease German Restructuring: severance Total $ $ $ $ January 1, 2018 9 473 1,208 1,807 3,497 Provision recognized — 317 — — 317 Utilization of provision (9 ) (222 ) (467 ) (1,202 ) (1,900 ) Change in the provision — — (21 ) (432 ) (453 ) Unwinding of discount and impact of foreign exchange rate changes — (21 ) (57 ) (85 ) (163 ) December 31, 2018 — 547 663 88 1,298 Adoption of IFRS 16 (note 5a) — — (663 ) — (663 ) Provision recognized — — — 507 507 Utilization of provision — (137 ) — (252 ) (389 ) Change in the provision — 4 — — 4 Unwinding of discount and impact of foreign exchange rate changes — (18 ) — (13 ) (31 ) December 31, 2019 — 396 — 330 726 Less: current portion — (88 ) — (330 ) (418 ) Non-current portion — 308 — — 308

Warrant Liability (Tables)

Warrant Liability (Tables)	12 Months Ended
	Dec. 31, 2019
Warrant Liability
Schedule of Changes in Warrant Liability	The change in the Company’s warrant liability can be summarized as follows: Years ended December 31, 2019 2018 2017 $ $ $ Balance – Beginning of the year 3,634 3,897 6,854 Share purchase warrants issued during the year (note 19) 3,457 — — Share purchase warrants exercised during the year (318 ) — (735 ) Change in fair value of share purchase warrants (4,518 ) (263 ) (2,222 ) Balance - End of the year 2,255 3,634 3,897 Less: current portion (6 ) — — Non-current portion 2,249 3,634 3,897
Summary of Share Purchase Warrant Activity	A summary of the activity related to the Company’s share purchase warrants is provided below. Years ended December 31, 2019 2018 2017 Number Weighted average exercise price ($) Number Weighted average exercise price ($) Number Weighted average exercise price ($) Balance – Beginning of the year 3,391,844 6.23 3,417,840 7.59 3,779,245 9.66 Issued (note 19) 3,325,000 1.65 — — — — Exercised (87,700 ) 1.07 — — (331,730 )* 1.07 Expired (note 19) — — (25,996 ) 185.00 (29,675 ) 345.00 Balance – End of the year 6,629,144 4.00 3,391,844 6.23 3,417,840 7.59 * portion of the Series A warrants was exercised using the cashless feature. Therefore, the total number of equivalent shares issued was 301,343.
Summary of Share Purchase Warrants Outstanding and Exercisable	The table presented below shows the inputs and assumptions applied to the Black-Scholes option pricing model in order to determine the fair value of all warrants outstanding as at December 31, 2019. Number of equivalent shares Market-value per share price ($) Weighted average exercise price Risk-free annual interest rate (a) Expected volatility (b) Expected life (years) (c) Expected dividend yield (d) March 2015 Series A Warrants (e) 28,144 0.91 1.07 1.58 % 53.18 % 0.19 0.00 % December 2015 Warrants 2,331,000 0.91 7.10 1.58 % 78.30 % 0.96 0.00 % November 2016 Warrants (f) 945,000 0.91 4.70 1.58 % 75.89 % 0.33 0.00 % September 2019 Warrants (g) 3,325,000 0.91 1.65 1.67 % 117.60 % 4.73 0.00 % (a) Based on United States Treasury Government Bond interest rates with a term that is consistent with the expected life of the warrants. (b) Based on the historical volatility of the Company's stock price over the most recent period consistent with the expected life of the warrants, as well as on future expectations. (c) Based upon time to expiry from the reporting period date. (d) The Company has not paid dividends and it does not intend to pay dividends in the foreseeable future. (e) For the March 2015 Series A Warrants, the inputs and assumptions applied to the Black-Scholes option pricing model have been further adjusted to take into consideration the value attributed to certain anti-dilution provisions. Specifically, the weighted average exercise price is subject to adjustment (note 19). (f) For the November 2016 Warrants, the Company reduced the fair value of these warrants to take into consideration the fair value of the $10 call option, which was also calculated using the Black-Scholes pricing model. (note 19). (g) For the September 2019 Warrants, the Company, used the Black-Scholes pricing model to fair value the warrants and allocated the gross proceeds. The remaining gross proceeds were allocated to share capital (note 19)

Employee Future Benefits (Table

Employee Future Benefits (Tables)	12 Months Ended
	Dec. 31, 2019
Employee Future Benefits
Disclosure of Net Defined Benefit Liability (Asset)	The change in the Company’s accrued benefit obligations is summarized as follows: Pension benefit plans Other benefit plans 2019 2018 2017 2019 2018 2017 $ $ $ $ $ $ Balances – Beginning of the year 13,100 14,145 13,197 105 84 217 Current service cost 41 66 107 8 6 14 Interest cost 239 224 237 2 1 3 Actuarial loss (gain) arising from changes in financial assumptions 1,068 (193 ) (694 ) (28 ) 19 (115 ) Benefits paid (483 ) (492 ) (485 ) — (2 ) (66 ) Impact of foreign exchange rate changes (261 ) (650 ) 1,783 (3 ) (3 ) 31 Balances – End of the year 13,704 13,100 14,145 84 105 84 Amounts recognized: In net loss (280 ) (290 ) (344 ) 18 (26 ) 98 In other comprehensive (loss) income (807 ) 843 (1,089 ) (3 ) 3 (31 )
Summary of Significant Actuarial Assumptions Applied to determine Accrued Benefit Obligations	The significant actuarial assumptions applied to determine the Company’s accrued benefit obligations are as follows: Pension benefit plans Other benefit plans Years ended December 31, Years ended December 31, Actuarial assumptions 2019 2018 2017 2019 2018 2017 % % % % % % Discount rate 1.10 1.90 1.70 1.90 1.90 1.70 Pension benefits increase 1.50 1.80 1.80 1.50 1.80 1.80 Rate of compensation increase 2.00 2.00 2.00 2.00 2.00 2.00
Summary of Assumptions Translate into an Average Remaining Life Expectancy in Years	Assumptions regarding future mortality are set based on actuarial advice in accordance with published statistics and experience in Germany. These assumptions translate into an average remaining life expectancy in years for a pensioner retiring at age 65: 2019 2018 2017 Retiring at the end of the reporting period: Male 20 20 20 Female 24 24 24 Retiring 20 years after the end of the reporting period: Male 28 28 22 Female 31 31 26
Summary of Undiscounted Defined Pension Benefits Expected to be Paid	In accordance with the assumptions used as at December 31, 2019, undiscounted defined pension benefits expected to be paid, in Euro, are as follows: $ 2020 456 2021 459 2022 462 2023 469 2024 478 Thereafter 12,583 14,907
Summary of Impact on Pension Benefit Obligation	Assumption Increase Decrease Change interest rate by 0.25% (506 ) 538 Change salary rate by 0.25% 17 (17 ) Change pension by 0.25% 391 (374 ) Change mortality by 1 year 519 (518 )

Share and Other Capital (Tables

Share and Other Capital (Tables)	12 Months Ended
	Dec. 31, 2019
Share And Other Capital
Disclosure of Change in Stock Options Issued	During 2019 and 2018, the Company granted Deferred Share Units (“DSU”) and stock options under the LTIP, and stock options under the Stock Option Plan in 2017, as follows: Years ended December 31, 2019 2018 2017 US dollar-denominated grants Number Weighted average exercise price (US$) Number Weighted average exercise price (US$) Number Weighted average exercise price (US$) Balance – Beginning of the year 888,816 3.66 712,415 4.66 966,539 7.23 Granted 335,000 2.00 426,000 1.74 390,000 2.05 Exercised (163,850 ) 2.42 — — — — Canceled/Forfeited (6,000 ) 13.39 (249,599 ) 3.23 (643,271 ) 6.02 Expired (100,850 ) 2.24 — — (853 ) 704.88 Balance – End of period 953,116 3.38 888,816 3.66 712,415 4.66 Years ended December 31, 2019 2018 2017 Canadian dollar-denominated stock options Number Weighted average exercise price (CAN$) Number Weighted average exercise price (CAN$) Number Weighted average exercise price (CAN$) Balance – Beginning of the year 869 743.56 1,503 605.84 1,858 820.27 Forfeited — — (104 ) 668.65 — — Expired (428 ) 570.00 (530 ) 367.70 (355 ) 1,728.15 Balance – End of the year 441 912.00 869 743.56 1,503 605.84 Options outstanding Options exercisable Range of US dollar-denominated options exercise price Number (#) Weighted average remaining contractual life (years) Weighted average exercise price ($) Number (#) Weighted average remaining contractual life (years) Weighted average exercise price ($) 0.87 to 1.45 160,000 7.57 0.91 — — — 1.46 to 1.79 142,000 7.26 1.67 108,667 7.88 1.74 1.80 to 2.11 370,000 5.67 2.07 213,334 5.23 2.06 2.12 to 3.50 253,948 7.03 3.18 228,948 6.74 3.30 3.51 to 1,044.00 27,168 2.79 46.56 27,168 2.79 46.56 953,116 6.50 3.38 578,117 6.21 4.58 Canadian dollar options outstanding and exercisable as at December 31, 2019 Exercise price Number Weighted average remaining Weighted average exercise price 0 to 912.00 441 0.87 912.00
Summary of Assumptions to Determine Share-Based Compensation Costs Over the Life of Awards	The table below shows the assumptions, or weighted average parameters, applied to the Black-Scholes option pricing model in order to determine share-based compensation costs over the life of the awards. Years ended December 31, 2019 2018 Expected dividend yield (a) 0.00 % 0.00 % Expected volatility (b) 110.02 % 129.23 % Risk-free annual interest rate (c) 1.86 % 2.51 % Expected life (years) (d) 5.94 3.6 Weighted average share price $ 2.00 $ 1.74 Weighted average exercise price $ 2.00 $ 1.74 Weighted average grant date fair value $ 1.73 $ 1.39 (a) The Company has not paid dividends and it does not intend to pay dividends in the foreseeable future. (b) Based on the historical volatility of the Company’s stock price over the most recent period consistent with the expected life of the stock options, as well as on future expectations. (c) Based on United States Treasury Government Bond interest rates with a term that is consistent with the expected life of the stock options. (d) Based upon historical data related to the exercise of stock options, on post-vesting employment terminations and on future expectations related to exercise behavior.

Operating Expenses (Tables)

Operating Expenses (Tables)	12 Months Ended
	Dec. 31, 2019
Analysis of income and expense [abstract]
Schedule of Operating Expenses	The nature of the Company’s operating expenses from continuing operations include the following: Years ended December 31, 2019 2018 2017 $ $ $ Key management personnel compensation (1) Salaries and short-term employee benefits 1,705 2,388 2,081 Consultants fees 194 62 — Termination benefits 503 356 — Post-employment benefits 257 147 59 Share-based compensation costs 784 462 87 3,443 3,415 2,227 Other employees compensation: Salaries and short-term employee benefits 1,257 1,325 3,584 Termination benefits — — 1,806 Post-employment benefits 78 275 441 Share-based compensation costs 9 108 95 1,344 1,708 5,926 Cost of inventory used and services provided 309 2,104 — Write down of inventory 101 — — Professional fees 2,599 6,421 7,153 Insurance 890 1,303 949 Third-party R&D 322 498 3,758 Consulting fees 144 — — Restructuring costs 507 — — Contracted sales force — 256 22 Travel 154 256 831 Marketing services 18 176 698 Laboratory supplies 23 139 2 Other goods and services 137 342 162 Leasing costs, net of sublease receipts of $214 in 2019, $121 in 2018 (2) (2) 247 344 2,247 Impairment of prepaid asset 169 — — Depreciation and amortization of property, equipment and intangibles 37 60 138 Depreciation - right to use assets 278 — — Impairment losses 22 — (44 ) Operating foreign exchange losses (gains) 30 17 (72 ) 5,987 9,812 15,844 10,774 17,039 23,997 (1) (2)

Supplemental Disclosure of Ca_2

Supplemental Disclosure of Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2019
Statement of cash flows [abstract]
Disclosure of Changes in Operating Assets and Liabilities	Years ended December 31, 2019 2018 2017 $ $ $ Changes in operating assets and liabilities: Trade and other receivables (371 ) (95 ) 158 Inventory (971 ) 314 — Prepaid expenses and other current assets (170 ) 448 (343 ) Other non-current assets — 150 39 Payables and accrued liabilities (615 ) (586 ) (1,080 ) Taxes payable (188 ) 1,669 — Deferred revenues 743 400 — Provision for restructuring and other costs (note 16) (389 ) (1,957 ) (435 ) Employee future benefits (note 18) (483 ) (494 ) (551 ) (2,444 ) (151 ) (2,212 )

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Major components of tax expense (income) [abstract]
Summary of Significant Components of Current and Deferred Income Tax Recovery (Expense)	Significant components of current and deferred income tax recovery (expense) are as follows: Years ended December 31, 2019 2018 2017 $ $ $ Current income tax recovery (expense) — — — Deferred tax: Origination and reversal of temporary differences 2,943 (4,003 ) 6,395 Adjustments in respect of prior years - 742 (149 ) Change in unrecognized tax assets (2,755 ) (2,191 ) (2,767 ) Total income tax recovery (expense) 188 (5,452 ) 3,479
Summary of Reconciliation of Combined Canadian Federal and Provincial Income Tax Rate to Income Tax Expense	The reconciliation of the combined Canadian federal and provincial income tax rate to the income tax expense is provided below: Years ended December 31, 2019 2018 2017 Combined Canadian federal and provincial statutory income tax rate 26.5 % 26.8 % 26.9 % Years ended December 31, 2019 2018 2017 $ $ $ Income tax (expense) recovery based on combined statutory income tax rate 1,615 (2,574 ) 5,434 Change in unrecognized tax assets (3,160 ) (1,963 ) (2,701 ) Change in unrecognized tax assets related to OCI 340 (188 ) (228 ) Share issuance costs 65 (40 ) 164 Permanent difference attributable to the use of local currency for tax reporting 35 792 (71 ) Change in enacted rates used (27 ) (58 ) (358 ) Permanent difference attributable to net change in fair value of warrant liability 1,197 70 595 Share-based compensation costs (210 ) (152 ) (49 ) Difference in statutory income tax rate of foreign subsidiaries 321 (917 ) 768 Adjustments in respect of prior years — (372 ) (149 ) Other 12 (50 ) 74 188 (5,452 ) 3,479
Summary of (Loss) Income Before Income Taxes	(Loss) income before income taxes is attributable to the Company’s tax jurisdictions as follows: Years ended December 31, 2019 2018 2017 $ $ $ Germany (6,010 ) 16,297 (13,950 ) Canada 812 (5,504 ) (5,592 ) United States (1,032 ) (1,154 ) (733 ) (6,230 ) 9,639 (20,275 )
Summary of Significant Components of Deferred Tax Assets and Liabilities	Significant components of deferred tax assets and liabilities are as follows: December 31, 2019 2018 $ $ Deferred tax assets Current: Operating losses carried forward — — Non-current: Operating losses carried forward 691 764 Intangible assets 2,639 3,646 3,330 4,410 Deferred tax liabilities Current: Deferred revenues — 38 Restricted cash 52 153 Payables and accrued liabilities — 95 52 286 Non-current: Property, plant and equipment 184 3 Deferred revenues 3,047 4,074 Other 47 47 3,278 4,124 3,330 4,410 Deferred tax assets (liabilities), net — —
Summary of Significant Components of Unrecognized Deferred Tax Assets	Significant components of unrecognized deferred tax assets are as follows: December 31, 2019 2018 $ $ Deferred tax assets Current: Deferred revenues and other provisions 550 649 550 649 Non-current: Deferred revenues — — Operating losses carried forward 83,699 81,731 SR&ED Pool 9,138 9,148 Unused tax credits 5,149 5,894 Employee future benefits 2,303 2,048 Property, plant and equipment 480 448 Share issuance expenses 342 467 Other 272 241 101,383 99,977 Unrecognized deferred tax assets 101,933 100,626
Summary of Disclosure of Federal Tax Losses	As at December 31, 2019, amounts and expiry dates of tax attributes to be deferred for which no deferred tax asset was recognized were as follows: Canada Federal Provincial $ $ 2028 8,008 6,622 2029 4,791 4,773 2030 4,104 4,089 2031 1,753 1,737 2032 4,250 4,250 2033 3,721 3,721 2034 4,153 4,153 2035 10,418 10,452 2036 10,592 10,592 2037 7,343 7,343 2038 6,557 6,557 2039 3,501 3,501 69,191 67,790 United States $ 2028 369 2029 178 2034 151 2035 447 2036 195 2037 709 2038 1,224 2039 771 4,044

Financial Instruments and Fin_2

Financial Instruments and Financial Risk Management (Tables)	12 Months Ended
	Dec. 31, 2019
Warrant Liability
Disclosure of Fair Value Measurement of Assets	Financial assets (liabilities) as at December 31, 2019 and December 31, 2018 are presented below. December 31, 2019 Financial assets at amortized cost Financial liabilities at FVTPL Financial Total $ $ $ $ Cash and cash equivalents (note 7) 7,838 — — 7,838 Trade and other receivables (note 8) 404 — — 404 Restricted cash equivalents (note 11) 364 — — 364 Payables and accrued liabilities (note 15) — — 2,148 2,148 ) Lease liability (note 5) — — 903 903 ) Warrant liability (note 17) — 2,255 ) — 2,255 ) 8,606 2,255 ) 3,051 3,300 December 31, 2018 Financial assets at amortized cost Financial liabilities at FVTPL Financial liabilities at amortized cost Total $ $ $ $ Cash and cash equivalents (note 7) 14,512 — — 14,512 Trade and other receivables (note 8) 245 — — 245 Restricted cash equivalents (note 11) 418 — — 418 Payables and accrued liabilities (note 15) — — 2,791 ) 2,791 ) Warrant liability (note 17) — 3,634 ) — 3,634 ) 15,175 3,634 ) 2,791 ) 8,750 )

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2019
Segment Information
Summary of Revenues by Geographical Area	Revenues by geographical area are detailed as follows: Years ended December 31, 2019 2018 2017 $ $ $ Ireland 74 24,910 — United States — 1,416 452 China — 275 262 Denmark 413 — — British Virgin Islands — 280 206 Other 45 — 3 532 26,881 923
Summary of Non-current Assets by Geographical Area	Non-current assets include restricted cash equivalents, right of use assets, property, plant and equipment, identifiable intangible assets and goodwill and are detailed by geographical area as follows: December 31, 2019 2017 $ $ Germany 8,969 8,599 United States 101 153 Canada 1 3 9,071 8,755
Summary of Major Customers	Major customers representing 10% or more of the Company’s revenues in each of the last three years are as follows: Years ended December 31, 2019 2018 2017 $ $ $ Company 1 74 26,127 — Company 2 458 — — Company 3 — 275 262 Company 4 — — 323 Company 5 — — 129 Company 6 — 280 206

Net (Loss) Income Per Share (Ta

Net (Loss) Income Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings per share [abstract]
Summary of Pertinent Data Relating to Computation of Basic and Diluted Net (Loss) Income Per Share	The following table sets forth pertinent data relating to the computation of basic and diluted net (loss) income per share attributable to common shareholders. Years ended December 31, 2019 2018 2017 $ $ $ Net (loss) income (6,042 ) 4,187 (16,796 ) Basic weighted average number of shares outstanding 17,494,472 16,440,760 14,958,704 Diluted weighted average number of shares outstanding 17,494,472 17,034,812 14,958,704 Items excluded from the calculation of diluted net (loss) income per share because the exercise price was greater than the average market price of the common shares or due to their anti-dilutive effect Stock options and DSUs 953,557 889,685 713,918 Share purchase warrants 6,629,144 3,391,844 3,417,840

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments And Contingencies
Schedule of Expected Future Minimum Lease Payments	Service and $ Less than 1 year 1,600 1 - 3 years 11 4 - 5 years 5 More than 5 years 5 Total 1,621

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($) $ in Thousands	Feb. 21, 2020	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Accumulated deficit			$ (316,891)	$ (309,781)
Net loss			(6,042)	4,187	$ (16,796)
Net cash (used in) provided by operating activities			(10,725)	6,825	(22,913)
Licensing revenue			74	$ 24,325	$ 458
Non-adjusting events after reporting period [Member]
Statement Line Items [Line Items]
Proceeds from equity financing	$ 3,920
License Agreement [Member] | Macrilen [Member]
Statement Line Items [Line Items]
Licensing revenue			45
Cash			$ 7,838
Proceeds from equity financing		$ 4,193
License Agreement [Member] | Macrilen [Member] | Non-adjusting events after reporting period [Member]
Statement Line Items [Line Items]
Proceeds from equity financing	$ 3,920

Business Overview (Details Narr

Business Overview (Details Narrative)	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Percentage of voting rights	50.00%
Novo Nordisk A/S [Member]
Statement Line Items [Line Items]
Percentage of cost sharing	70.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Summary of Depreciation Using Methods, Annual Rate and Period (Details)	12 Months Ended
	Dec. 31, 2019
Equipment [Member]
Statement Line Items [Line Items]
Property, plant and equipment and depreciation, Methods	Declining balance and straight-line
Property, plant and equipment and depreciation, Annual rates and period, percentage	20.00%
Furniture and Fixtures [Member]
Statement Line Items [Line Items]
Property, plant and equipment and depreciation, Methods	Declining balance and straight-line
Property, plant and equipment and depreciation, Annual rates and period, Percentage description	10% and 20%
Computer Equipment [Member]
Statement Line Items [Line Items]
Property, plant and equipment and depreciation, Methods	Straight-line
Property, plant and equipment and depreciation, Annual rates and period, Percentage description	25% and 33 1/3%
Leasehold Improvements [Member]
Statement Line Items [Line Items]
Property, plant and equipment and depreciation, Methods	Straight-line
Property, plant and equipment and depreciation, Annual rates and period, period description	Remaining lease term

Recent Accounting Pronounceme_3

Recent Accounting Pronouncements (Details Narrative) - USD ($) $ in Thousands	Jan. 02, 2019	Jun. 30, 2019	Dec. 31, 2019	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Lease liabilities			$ 903			$ 903	$ 1,669
Operating lease expiration description						The Company leases various office and lab premises (building), cars and equipment. The building lease was originally for 10 years with one five-year extension, such extension is ending on April 30, 2021. Car lease contracts are typically made for fixed periods of three to four years while the equipment lease is for five years ending April 30, 2020.
Weighted average incremental borrowing rate	5.45%
Short term lease payments			31			$ 31
Buildings [Member]
Statement Line Items [Line Items]
Incremental annual borrowing rate to lease liabilities	5.50%
Equipment [Member]
Statement Line Items [Line Items]
Incremental annual borrowing rate to lease liabilities	3.88%
Bottom of range [Member] | Car [Member]
Statement Line Items [Line Items]
Incremental annual borrowing rate to lease liabilities	4.84%
Top of range [Member] | Car [Member]
Statement Line Items [Line Items]
Incremental annual borrowing rate to lease liabilities	5.32%
Buildings [Member]
Statement Line Items [Line Items]
Operating lease arrangements period						10 years
Cars and Equipment [Member] | Bottom of range [Member]
Statement Line Items [Line Items]
Operating lease arrangements period						3 years
Cars and Equipment [Member] | Top of range [Member]
Statement Line Items [Line Items]
Operating lease arrangements period						4 years
Equipment [Member]
Statement Line Items [Line Items]
Operating lease arrangements period						5 years
IFRS 16 Leases [Member]
Statement Line Items [Line Items]
Right of use assets	$ 859
Impairment of right of use assets						$ 22
Lease liabilities	1,522
IFRS 16 Leases [Member] | Buildings [Member]
Statement Line Items [Line Items]
Impairment of right of use assets						$ 22
IFRS 16 Leases [Member] | Provision of Onerous Lease Contracts [Member]
Statement Line Items [Line Items]
Impairment of right of use assets	$ 663
IFRS 16 Leases [Member] | Onerous Lease Provision Building Asset [Member]
Statement Line Items [Line Items]
Impairment of right of use assets			$ 254	$ 125	$ 337
IFRS 16 Leases [Member] | Restructuring of German operations on underutilized office and lab space [Member]
Statement Line Items [Line Items]
Impairment of right of use assets		$ 64

Recent Accounting Pronounceme_4

Recent Accounting Pronouncements - Schedule of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 02, 2019
Statement Line Items [Line Items]
Lease liability recognized	$ 903	$ 1,669
Discounted using the lessee's incremental borrowing rate of at the date of initial application:		(147)
Current lease liabilities	648
Non-current lease liabilities	255
Interest paid as charged to comprehensive (loss) income as other finance income	66
Payment against lease liabilities	614
Foreign exchange	$ 62
IFRS 16 Leases [Member]
Statement Line Items [Line Items]
Lease liability recognized				$ 1,522
Current lease liabilities				629
Non-current lease liabilities				$ 893

Recent Accounting Pronounceme_5

Recent Accounting Pronouncements - Schedule of Maturity of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Lease liability	$ 903	$ 1,669
Less than 1 year [Member]
Statement Line Items [Line Items]
Lease liability	648
1 - 3 years [Member]
Statement Line Items [Line Items]
Lease liability	253
4 - 5 years [Member]
Statement Line Items [Line Items]
Lease liability	2
More than 5 years [Member]
Statement Line Items [Line Items]
Lease liability

Recent Accounting Pronounceme_6

Recent Accounting Pronouncements - Schedule of Right of Use Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Right of use assets, at cost, beginning
Impact of foreign exchange rate changes	108	$ (58)	$ 357
Right of use assets, at cost, ending	582
IFRS 16 Leases [Member]
Statement Line Items [Line Items]
Right of use assets, at cost, beginning	859
Additions	77
Disposals	(50)
Impact of foreign exchange rate changes	(23)
Right of use assets, at cost, ending	863	859
Accumulated amortization, Beginning
Disposals	(14)
Depreciation	278
Impairment	22
Impact of foreign exchange rate changes	(5)
Accumulated amortization, ending	281
Right of use assets, carrying amount	582
IFRS 16 Leases [Member] | Buildings [Member]
Statement Line Items [Line Items]
Right of use assets, at cost, beginning	735
Additions	45
Disposals	(7)
Impact of foreign exchange rate changes	(16)
Right of use assets, at cost, ending	757	735
Accumulated amortization, Beginning
Disposals	(2)
Depreciation	227
Impairment	22
Impact of foreign exchange rate changes	(5)
Accumulated amortization, ending	242
Right of use assets, carrying amount	515
IFRS 16 Leases [Member] | Vehicles and Equipment [Member]
Statement Line Items [Line Items]
Right of use assets, at cost, beginning	124
Additions	32
Disposals	(43)
Impact of foreign exchange rate changes	(7)
Right of use assets, at cost, ending	106	124
Accumulated amortization, Beginning
Disposals	(12)
Depreciation	51
Impairment
Impact of foreign exchange rate changes
Accumulated amortization, ending	39
Right of use assets, carrying amount	$ 67

Licensing Arrangement (Details

Licensing Arrangement (Details Narrative) - USD ($) $ in Thousands	Dec. 02, 2019	Jan. 31, 2018	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Royalty income				$ 45	$ 184
Amortization period				5 years 4 months 24 days
Adult Indication [Member]
Statement Line Items [Line Items]
Transaction price				$ 23,600
Percentage of Future revenue stream				84.00%
Pediatric Indication [Member]
Statement Line Items [Line Items]
Transaction price				$ 400
Percentage of Future revenue stream				16.00%
Discounted Cash Flow [member]
Statement Line Items [Line Items]
Transaction price				$ 24,000
FDA Approval [Member]
Statement Line Items [Line Items]
Transaction price				5,000
Macrilen [Member]
Statement Line Items [Line Items]
One-time payments				$ 5,000
License Agreement [Member] | Macrilen [Member]
Statement Line Items [Line Items]
Royalty percentage				5.00%
License Agreement [Member] | Macrilen [Member] | Net Sales Up to $75,000 [Member]
Statement Line Items [Line Items]
Royalty percentage				15.00%
License Agreement [Member] | Macrilen [Member] | Net Sales Above $75,000 [Member]
Statement Line Items [Line Items]
Royalty percentage				18.00%
License and Assignment Agreement [Member] | Macrilen [Member]
Statement Line Items [Line Items]
Commercial milestones of achievement description			In addition, the Company will also receive one-time payments ranging from $4,000 to $100,000 upon the achievement of commercial milestones going from $25,000 annual net sales up to $500,000 annual net sales.
License and Assignment Agreement [Member] | Macrilen [Member] | Bottom of range [Member]
Statement Line Items [Line Items]
One-time payments			$ 4,000
Commercial milestones from annual net sales			25,000
License and Assignment Agreement [Member] | Macrilen [Member] | Top of range [Member]
Statement Line Items [Line Items]
One-time payments			100,000
Commercial milestones from annual net sales			$ 500,000
PIP Study [Member]
Statement Line Items [Line Items]
Licensee costs				$ 979	358
Supply Chain Arrangement [Member]
Statement Line Items [Line Items]
Supply chain costs				$ 1,159	$ 2,167
Zoptrex License Agreement [Member]
Statement Line Items [Line Items]
One-time, non-refundable payment	$ 1,000
Deferred revenues net of amortization						$ 541
Novo Nordisk A/S [Member]
Statement Line Items [Line Items]
Percentage of cost sharing				70.00%
Strongbridge Ireland Limited [Member]
Statement Line Items [Line Items]
Proceeds from cash payments		$ 24,000

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash and cash equivalents [abstract]
Cash on hand and balances with banks	$ 4,801	$ 3,501
Interest-bearing deposits with maturities of three months or less	3,037	11,011
Cash and cash equivalents	$ 7,838	$ 14,512	$ 7,780	$ 21,999

Trade and Other Receivables - S

Trade and Other Receivables - Schedule of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Trade and other receivables [abstract]
Trade accounts receivable (net of expected credit losses of $55 (2018 - $55))	$ 210	$ 142
Value added tax	254	49
Other receivables	194	103
Trade and other receivables	$ 658	$ 294

Trade and Other Receivables -_2

Trade and Other Receivables - Schedule of Trade and Other Receivables (Details) (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Trade and other receivables [abstract]
Trade accounts receivable, expected credit losses	$ 55	$ 55

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Classes of current inventories [abstract]
Inventory costs	$ 101
Impairment in drug product	106
Cost of sales	$ 410	$ 2,104

Inventory - Summary of Inventor

Inventory - Summary of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Classes of current inventories [abstract]
Raw Materials	$ 204
Work in process	999	240
Inventory	$ 1,203	$ 240

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details Narrative) $ in Thousands	Dec. 31, 2019USD ($)
Prepaid Expenses And Other Current Assets
Recoverability paid in prior year	$ 169

Prepaid Expenses and Other Cu_4

Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Prepaid Expenses And Other Current Assets
Prepaid insurance	$ 791	$ 832
Prepaid inventory	175	175
Other	245	203
Prepaid expenses and other current assets	$ 1,211	$ 1,210

Restricted Cash Equivalents (De

Restricted Cash Equivalents (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Restricted Cash Equivalents
Restricted cash equivalents	$ 364	$ 418

Property, Plant and Equipment_2

Property, Plant and Equipment (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Depreciation	$ 17	$ 35	$ 100
Net loss on disposal	5
Research and Development Costs [Member]
Statement Line Items [Line Items]
Depreciation	10	20	69
General and Administrative Expenses [Member]
Statement Line Items [Line Items]
Depreciation	7	10	10
Selling Expenses [Member]
Statement Line Items [Line Items]
Depreciation		$ 5	$ 21

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Property, plant and equipment, Cost Beginning	$ 2,142	$ 3,119
Additions		9
Disposals / Retirements	(1,335)	(895)
Reclassifications
Impact of foreign exchange rate changes	(30)	(91)
Property, plant and equipment, Cost Ending	777	2,142
Property, plant and equipment, Accumulated depreciation Beginning	2,077	3,018
Disposals / Retirements	(1,325)	(889)
Depreciation expense	17	35
Impact of foreign exchange rate changes	(27)	(87)
Property, plant and equipment, Accumulated depreciation Ending	742	2,077
Property, plant and equipment, Carrying amount	35	65
Equipment [Member]
Statement Line Items [Line Items]
Property, plant and equipment, Cost Beginning	1,458	2,268
Additions		1
Disposals / Retirements	(1,019)	(758)
Reclassifications		11
Impact of foreign exchange rate changes	(17)	(64)
Property, plant and equipment, Cost Ending	422	1,458
Property, plant and equipment, Accumulated depreciation Beginning	1,414	2,210
Disposals / Retirements	(1,009)	(752)
Depreciation expense	9	19
Impact of foreign exchange rate changes	(14)	(63)
Property, plant and equipment, Accumulated depreciation Ending	400	1,414
Property, plant and equipment, Carrying amount	22	44
Furniture and Fixtures [Member]
Statement Line Items [Line Items]
Property, plant and equipment, Cost Beginning	7	19
Additions
Disposals / Retirements
Reclassifications		(11)
Impact of foreign exchange rate changes		(1)
Property, plant and equipment, Cost Ending	7	7
Property, plant and equipment, Accumulated depreciation Beginning	5	4
Disposals / Retirements
Depreciation expense	2	1
Impact of foreign exchange rate changes
Property, plant and equipment, Accumulated depreciation Ending	7	5
Property, plant and equipment, Carrying amount		2
Computer Equipment [Member]
Statement Line Items [Line Items]
Property, plant and equipment, Cost Beginning	637	790
Additions		8
Disposals / Retirements	(311)	(137)
Reclassifications
Impact of foreign exchange rate changes	(12)	(24)
Property, plant and equipment, Cost Ending	314	637
Property, plant and equipment, Accumulated depreciation Beginning	624	769
Disposals / Retirements	(311)	(137)
Depreciation expense	6	14
Impact of foreign exchange rate changes	(12)	(22)
Property, plant and equipment, Accumulated depreciation Ending	307	624
Property, plant and equipment, Carrying amount	7	13
Leasehold Improvements [Member]
Statement Line Items [Line Items]
Property, plant and equipment, Cost Beginning	40	42
Additions
Disposals / Retirements	(5)
Reclassifications
Impact of foreign exchange rate changes	(1)	(2)
Property, plant and equipment, Cost Ending	34	40
Property, plant and equipment, Accumulated depreciation Beginning	34	35
Disposals / Retirements	(5)
Depreciation expense		1
Impact of foreign exchange rate changes	(1)	(2)
Property, plant and equipment, Accumulated depreciation Ending	28	34
Property, plant and equipment, Carrying amount	$ 6	$ 6

Identifiable Intangible Asset_2

Identifiable Intangible Assets (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about intangible assets [abstract]
Identifiable intangible assets recognized a retirement	$ 466

Identifiable Intangible Asset_3

Identifiable Intangible Assets - Summary of Identifiable Intangible Assets with Finite Useful Lives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about intangible assets [abstract]
Identifiable intangible assets, Cost Balances - Beginning of the year	$ 32,643	$ 34,246
Additions
Retirement	(466)
Recurring amortization expense
Impact of foreign exchange rate changes	(755)	(1,603)
Identifiable intangible assets, Cost Balances - End of the year	31,422	32,643
Accumulated amortization Balances - Beginning of the year	(32,581)	(34,156)
Additions
Retirement	466
Recurring amortization expense	(20)	(23)
Impact of foreign exchange rate changes	753	1,598
Accumulated amortization Balances - End of the year	(31,382)	(32,581)
Carrying value Balances - Beginning of the year	62	90
Additions
Retirement
Recurring amortization expense	(20)	(23)
Impact of foreign exchange rate changes	(2)	(5)
Carrying value Balances - End of the year	$ 40	$ 62

Goodwill (Details Narrative)

Goodwill (Details Narrative) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Reconciliation of changes in goodwill [abstract]
Cost of disposal of goodwill	$ 1,100
Impairment of goodwill

Goodwill - Summary of Change in

Goodwill - Summary of Change in Carrying Value of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of changes in goodwill [abstract]
Goodwill Cost, Beginning	$ 8,210	$ 8,613
Impact of foreign exchange rate changes	(160)	(403)
Goodwill Cost, Ending	8,050	8,210
Accumulated impairment loss, Beginning
Impact of foreign exchange rate changes
Accumulated impairment loss, Ending
Goodwill Carrying amount, Beginning	8,210	8,613
Impact of foreign exchange rate changes	(160)	(403)
Goodwill Carrying amount, Ending	$ 8,050	$ 8,210

Payables and Accrued Liabilit_3

Payables and Accrued Liabilities - Schedule of Payables and Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Subclassifications of assets, liabilities and equities [abstract]
Trade accounts payable	$ 1,087	$ 1,282
Accrued research and development costs		26
Salaries, employment taxes and benefits	64	183
Financing of insurance premiums	4	738
PIP study payables	118
Accrued severance	427	231
Other accrued liabilities	448	331
Payables and accrued liabilities	$ 2,148	$ 2,791

Provision for Restructuring a_3

Provision for Restructuring and Other Costs (Details Narrative)	Jun. 06, 2019Employee
2017 German Restructuring [Member]
Statement Line Items [Line Items]
Number of employees	8

Provision for Restructuring a_4

Provision for Restructuring and Other Costs - Schedule of Provision for Restructuring and Other Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Beginning balance	$ 1,298	$ 3,497
Adoption of IFRS 16 (note 4)	(663)
Provision recognized	507	317
Utilization of provision	(389)	(1,900)
Change in provision	4	(453)
Unwinding of discount and impact of foreign exchange rate changes	(31)	(163)
Ending balance	726	1,298
Less current portion	(418)	(887)
Non-current portion	308
Other Provision [Member]
Statement Line Items [Line Items]
Beginning balance		9
Adoption of IFRS 16 (note 4)
Provision recognized
Utilization of provision		(9)
Change in provision
Unwinding of discount and impact of foreign exchange rate changes
Ending balance
Less current portion
Non-current portion
Cetrotide(R) Onerous Contracts [Member]
Statement Line Items [Line Items]
Beginning balance	547	473
Adoption of IFRS 16 (note 4)
Provision recognized		317
Utilization of provision	(137)	(222)
Change in provision	4
Unwinding of discount and impact of foreign exchange rate changes	(18)	(21)
Ending balance	396	547
Less current portion	(88)
Non-current portion	308
2017 German Restructuring Onerous Lease [Member]
Statement Line Items [Line Items]
Beginning balance	663	1,208
Adoption of IFRS 16 (note 4)	(663)
Provision recognized
Utilization of provision		(467)
Change in provision		(21)
Unwinding of discount and impact of foreign exchange rate changes		(57)
Ending balance		663
Less current portion
Non-current portion
German Restructuring Severance [Member]
Statement Line Items [Line Items]
Beginning balance	88	1,807
Adoption of IFRS 16 (note 4)
Provision recognized	507
Utilization of provision	(252)	(1,202)
Change in provision		(432)
Unwinding of discount and impact of foreign exchange rate changes	(13)	(85)
Ending balance	330	$ 88
Less current portion	(330)
Non-current portion

Warrant Liability - Schedule of

Warrant Liability - Schedule of Changes in Warrant Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Less: current portion	$ 6
Warrant Liability [Member]
Statement Line Items [Line Items]
Balance – Beginning of the year	3,634	3,897	$ 6,854
Share purchase warrants issued during the year (note 19)	3,457
Share purchase warrants exercised during the year	(318)		(735)
Change in fair value of share purchase warrants	(4,518)	(263)	(2,222)
Balance - End of the year	2,255	3,634	3,897
Less: current portion	(6)
Non-current portion	$ 2,249	$ 3,634	$ 3,897

Warrant Liability - Summary of

Warrant Liability - Summary of Share Purchase Warrant Activity (Details) - $ / shares	1 Months Ended	12 Months Ended
	Apr. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Warrants Exercised	87,700
Warrant Liability [Member]
Statement Line Items [Line Items]
Warrants Outstanding, Beginning of the year		3,391,844	3,417,840	3,779,245
Warrants Issued (note 19)		3,325,000
Warrants Exercised		(87,700)		(331,730)	[1]
Warrants Expired (note 19)			(25,996)	(29,675)
Warrants Outstanding, End of the year		6,629,144	3,391,844	3,417,840
Weighted Average Exercise Price, Beginning of the year		$ 6.23	$ 7.59	$ 9.66
Weighted Average Exercise Price, Issued (note 19)		1.65
Weighted Average Exercise Price, Exercised		1.07		1.07
Weighted Average Exercise Price, Expired (note 19)			185	345
Weighted Average Exercise Price, End of the year		$ 4	$ 6.23	$ 7.59
[1]	portion of the Series A warrants was exercised using the cashless feature. Therefore, the total number of equivalent shares issued was 301,343.

Warrant Liability - Summary o_2

Warrant Liability - Summary of Share Purchase Warrants Outstanding and Exercisable (Details)	12 Months Ended
	Dec. 31, 2019$ / sharesshares
March 2015 Series A Warrants [Member]
Statement Line Items [Line Items]
Number of equivalent shares | shares	28,144	[1]
Market value per share price	$ 0.91	[1]
Weighted average exercise price	$ 1.07	[1]
Risk-free annual interest rate	1.58%	[1],[2]
Expected volatility	53.18%	[1],[3]
Expected life	2 months 8 days	[1],[4]
Expected dividend yield	0.00%	[1],[5]
December 2015 Warrants [Member]
Statement Line Items [Line Items]
Number of equivalent shares | shares	2,331,000
Market value per share price	$ 0.91
Weighted average exercise price	$ 7.10
Risk-free annual interest rate	1.58%	[2]
Expected volatility	78.30%	[3]
Expected life	11 months 15 days	[4]
Expected dividend yield	0.00%	[5]
November 2016 Warrants [Member]
Statement Line Items [Line Items]
Number of equivalent shares | shares	945,000	[6]
Market value per share price	$ 0.91	[6]
Weighted average exercise price	$ 4.70	[6]
Risk-free annual interest rate	1.58%	[2],[6]
Expected volatility	75.89%	[3],[6]
Expected life	3 months 29 days	[4],[6]
Expected dividend yield	0.00%	[5],[6]
September 2019 Warrants [Member]
Statement Line Items [Line Items]
Number of equivalent shares | shares	3,325,000	[7]
Market value per share price	$ 0.91	[7]
Weighted average exercise price	$ 1.65	[7]
Risk-free annual interest rate	1.67%	[2],[7]
Expected volatility	117.60%	[3],[7]
Expected life	4 years 8 months 23 days	[4],[7]
Expected dividend yield	0.00%	[5],[7]
[1]	For the March 2015 Series A Warrants, the inputs and assumptions applied to the Black-Scholes option pricing model have been further adjusted to take into consideration the value attributed to certain anti-dilution provisions. Specifically, the weighted average exercise price is subject to adjustment (note 19).
[2]	Based on United States Treasury Government Bond interest rates with a term that is consistent with the expected life of the warrants.
[3]	Based on the historical volatility of the Company's stock price over the most recent period consistent with the expected life of the warrants, as well as on future expectations.
[4]	Based upon time to expiry from the reporting period date.
[5]	The Company has not paid dividends and it does not intend to pay dividends in the foreseeable future.
[6]	For the November 2016 Warrants, the Company reduced the fair value of these warrants to take into consideration the fair value of the $10 call option, which was also calculated using the Black-Scholes pricing model. (note 19).
[7]	For the September 2019 Warrants, the Company, used the Black-Scholes pricing model to fair value the warrants and allocated the gross proceeds. The remaining gross proceeds were allocated to share capital (note 19)

Warrant Liability - Summary o_3

Warrant Liability - Summary of Share Purchase Warrants Outstanding and Exercisable (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2019$ / shares
November 2016 Warrants [Member]
Statement Line Items [Line Items]
Other equity, call option price	$ 10

Employee Future Benefits (Detai

Employee Future Benefits (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of defined benefit plans [line items]
Cumulative amount of actuarial net losses	$ 5,143	$ 4,084	$ 4,277
Weighted average duration of defined benefit obligation	15 years 7 months 6 days
Pension benefit obligation	$ 13,704
German Subsidiary [Member]
Disclosure of defined benefit plans [line items]
Defined contribution plan, expenses	$ 54	$ 75	$ 119
Pension Benefit Plans [Member]
Disclosure of defined benefit plans [line items]
Discount rate	1.90%	1.10%
Pension benefit obligation	$ 14,907	$ 15,976

Employee Future Benefits - Disc

Employee Future Benefits - Disclosure of Net Defined Benefit Liability (Asset) (Details) - Unfunded Plan One [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Pension Benefit Plans [Member]
Disclosure of net defined benefit liability (asset) [line items]
Balances - Beginning of the year	$ 13,100	$ 14,145	$ 13,197
Current service cost	41	66	107
Interest cost	239	224	237
Actuarial loss (gain) arising from changes in financial assumptions	1,068	(193)	(694)
Benefits paid	(483)	(492)	(485)
Impact of foreign exchange rate changes	(261)	(650)	1,783
Balances - End of the year	13,704	13,100	14,145
Amounts recognized in net loss	(280)	(290)	(344)
Amounts recognized in other comprehensive loss	(807)	843	(1,089)
Other Benefit Plans [Member]
Disclosure of net defined benefit liability (asset) [line items]
Balances - Beginning of the year	105	84	217
Current service cost	8	6	14
Interest cost	2	1	3
Actuarial loss (gain) arising from changes in financial assumptions	(28)	19	(115)
Benefits paid		(2)	(66)
Impact of foreign exchange rate changes	(3)	(3)	31
Balances - End of the year	84	105	84
Amounts recognized in net loss	18	(26)	98
Amounts recognized in other comprehensive loss	$ (3)	$ 3	$ (31)

Employee Future Benefits - Summ

Employee Future Benefits - Summary of Significant Actuarial Assumptions Applied to determine Accrued Benefit Obligations (Details)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Pension Benefit Plans [Member]
Statement Line Items [Line Items]
Discount rate	1.90%	1.10%
Pension Benefit Plans [Member] | Actuarial Assumptions [Member]
Statement Line Items [Line Items]
Discount rate	1.10%	1.90%	1.70%
Pension benefits increase	1.50%	1.80%	1.80%
Rate of compensation increase	2.00%	2.00%	2.00%
Other Benefit Plans [Member] | Actuarial Assumptions [Member]
Statement Line Items [Line Items]
Discount rate	1.90%	1.90%	1.70%
Pension benefits increase	1.50%	1.80%	1.80%
Rate of compensation increase	2.00%	2.00%	2.00%

Employee Future Benefits - Su_2

Employee Future Benefits - Summary of Assumptions Translate into an Average Remaining Life Expectancy in Years (Details) - Pension Benefit Plans [Member]	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Male [Member]
Disclosure of defined benefit plans [line items]
Average remaining life expectancy at the end of the reporting period	20 years	20 years	20 years
Average remaining life expectancy of those retiring twenty years after the end of the reporting period	28 years	28 years	22 years
Female [Member]
Disclosure of defined benefit plans [line items]
Average remaining life expectancy at the end of the reporting period	24 years	24 years	24 years
Average remaining life expectancy of those retiring twenty years after the end of the reporting period	31 years	31 years	26 years

Employee Future Benefits - Su_3

Employee Future Benefits - Summary of Undiscounted Defined Pension Benefits Expected to be Paid (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of defined benefit plans [line items]
Total undiscounted defined pension benefits expected to be paid	$ 13,704
Pension Benefit Plans [Member]
Disclosure of defined benefit plans [line items]
Total undiscounted defined pension benefits expected to be paid	14,907	$ 15,976
Pension Benefit Plans [Member] | Not later than one year [member]
Disclosure of defined benefit plans [line items]
Total undiscounted defined pension benefits expected to be paid	456
Pension Benefit Plans [Member] | Later than one year and not later than two years [member]
Disclosure of defined benefit plans [line items]
Total undiscounted defined pension benefits expected to be paid	459
Pension Benefit Plans [Member] | Later than two years and not later than three years [member]
Disclosure of defined benefit plans [line items]
Total undiscounted defined pension benefits expected to be paid	462
Pension Benefit Plans [Member] | Later than five years [member]
Disclosure of defined benefit plans [line items]
Total undiscounted defined pension benefits expected to be paid	469
Pension Benefit Plans [Member] | Later than four years and not later than five years [member]
Disclosure of defined benefit plans [line items]
Total undiscounted defined pension benefits expected to be paid	478
Pension Benefit Plans [Member] | Later than three years and not later than four years [member]
Disclosure of defined benefit plans [line items]
Total undiscounted defined pension benefits expected to be paid	$ 12,583

Employee Future Benefits - Su_4

Employee Future Benefits - Summary of Impact on Pension Benefit Obligation (Details) - Pension Benefit Plans [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Actuarial assumption of discount rates [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Change in percentage, increase	0.25%
Change in percentage, decrease	0.25%
Increase	$ (506)
Decrease	$ 538
Actuarial assumption of expected rates of pension increases [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Change in percentage, increase	0.25%
Change in percentage, decrease	0.25%
Increase	$ 17
Decrease	$ (17)
Actuarial assumption of expected rates of salary increases [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Change in percentage, increase	0.25%
Change in percentage, decrease	0.25%
Increase	$ 391
Decrease	$ (374)
Actuarial assumption of mortality rates [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Change in mortality, increase	1 year
Change in mortality, decrease	1 year
Increase	$ 519
Decrease	$ (518)

Share and Other Capital (Detail

Share and Other Capital (Details Narrative) $ / shares in Units, $ in Thousands	Sep. 20, 2019USD ($)shares	Apr. 27, 2017USD ($)shares	Mar. 28, 2017USD ($)shares	May 10, 2016	Sep. 30, 2019Employeeshares	Apr. 30, 2019USD ($)shares	Apr. 18, 2017USD ($)$ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)$ / shares
Statement Line Items [Line Items]
Issuance of common shares and warrants									$ 4,988		$ 8,038
Transaction costs									795		$ 250
Number of common shares sold | shares						191,650
Stock options, shares | shares						87,850
Deferred share units | shares					53,000	23,000
Warrants exercised | shares						87,700
Gross proceeds of warrants						$ 314
Common stock shares exercised | Employee					37,100
Number of common shares issued, value									1,287
Stock Options [Member]
Statement Line Items [Line Items]
Unrecognized compensation cost									$ 101	$ 198
Unrecognized compensation cost expected to be recognized over weighted average period									1 year 2 months 16 days	1 year 1 month 24 days
Securities Purchase Agreement [Member]
Statement Line Items [Line Items]
Issuance of common shares and warrants	$ 4,988
Transaction costs	$ 795
Combined purchase price, description	The combined purchase price for one common share and one warrant was $1.50.
Number of common shares sold | shares	3,325,000
Warrant liability	$ 550
Securities Purchase Agreement [Member] | Warrants [Member]
Statement Line Items [Line Items]
Issuance of common shares and warrants	3,457
Securities Purchase Agreement [Member] | Share Capital [Member]
Statement Line Items [Line Items]
Issuance of common shares and warrants	$ 1,531
March 2017 ATM Program [Member]
Statement Line Items [Line Items]
Transaction costs							$ 55
Number of common shares issued | shares							597,994
Share price | $ / shares							$ 2.97
Proceeds from issuing common shares							$ 1,780
Deferred financing costs							$ 65
March 2017 ATM Program [Member] | Top of range [Member]
Statement Line Items [Line Items]
Number of common shares issued | shares			3,000,000
Number of common shares issued, value			$ 9,000
April 2017 ATM Program [Member]
Statement Line Items [Line Items]
Transaction costs								$ 115
Number of common shares issued | shares								1,805,758
Share price | $ / shares								$ 2.08			$ 2.08
Proceeds from issuing common shares								$ 3,761
Deferred financing costs								$ 285
April 2017 ATM Program [Member] | March 2015 Series A Warrants [Member]
Statement Line Items [Line Items]
Warrants exercise price | $ / shares								$ 1.07			$ 1.07
April 2017 ATM Program [Member] | Top of range [Member]
Statement Line Items [Line Items]
Number of common shares issued | shares		2,240,000
Number of common shares issued, value		$ 6,900
Agreement, description		The New ATM Sales Agreement and the April 2017 ATM Program superseded and replaced the March 2017 ATM Program, which itself superseded and replaced the April 2016 ATM Program. The April 2017 ATM Prospectus Supplement supplements the base prospectus included in the Company's Shelf Registration Statement on Form F-3, as amended (the "2017 Shelf Registration Statement"), which was declared effective by the SEC on April 27, 2017.
2017 Shelf Registration Statement [Member] | Top of range [Member]
Statement Line Items [Line Items]
Number of common shares issued | shares		50,000,000
2018 Long-Term Incentive Plan [Member]
Statement Line Items [Line Items]
Percentage of issued and outstanding common shares										11.40%
Stock Option Plan Prior to 2014 Amendment [Member] | Top of range [Member]
Statement Line Items [Line Items]
Expected life of options granted				10 years
Stock Option Plan After to 2014 Amendment [Member] | Top of range [Member]
Statement Line Items [Line Items]
Expected life of options granted				7 years

Share and Other Capital - Discl

Share and Other Capital - Disclosure of Change in Stock Options Issued (Details)	1 Months Ended	12 Months Ended
	Sep. 30, 2019Employee	Dec. 31, 2019Employee$ / shares	Dec. 31, 2018Employee$ / shares	Dec. 31, 2017Employee$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercised, Number (in shares)	(37,100)
Employee Stock Option USD [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance - Beginning of the year, Number (in shares)		888,816	712,415	966,539
Granted, Number (in shares)		335,000	426,000	390,000
Exercised, Number (in shares)		(163,850)
Canceled/Forfeited, Number (in shares)		(6,000)	(249,599)	(643,271)
Expired, Number (in shares)		(100,850)		(853)
Balance - End of period, Number (in shares)		953,116	888,816	712,415
Balance - Beginning of the year, Weighted average exercise price (in US and CAN dollars per share) | $ / shares		$ 3.66	$ 4.66	$ 7.23
Granted, Weighted average exercise price (in US and CAN dollars per share) | $ / shares		2	1.74	2.05
Exercised, Weighted average exercise price (in US and CAN dollars per share) | $ / shares		2.42
Canceled/Forfeited, Weighted average exercise price (in US and CAN dollars per share) | $ / shares		13.39	3.23	6.02
Expired, Weighted average exercise price (in US and CAN dollars per share) | $ / shares		2.24		704.88
Balance - End of period, Weighted average exercise price (in US and CAN dollars per share) | $ / shares		$ 3.38	$ 3.66	$ 4.66
Employee Stock Option CAD [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance - Beginning of the year, Number (in shares)		869	1,503	1,858
Canceled/Forfeited, Number (in shares)			(104)
Expired, Number (in shares)		(428)	(530)	(355)
Balance - End of period, Number (in shares)		441	869	1,503
Balance - Beginning of the year, Weighted average exercise price (in US and CAN dollars per share) | $ / shares		$ 743.56	$ 605.84	$ 820.27
Canceled/Forfeited, Weighted average exercise price (in US and CAN dollars per share) | $ / shares			668.65
Expired, Weighted average exercise price (in US and CAN dollars per share) | $ / shares		570	367.70	1,728.15
Balance - End of period, Weighted average exercise price (in US and CAN dollars per share) | $ / shares		$ 912	$ 743.56	$ 605.84

Share and Other Capital - Sched

Share and Other Capital - Schedule of Stock Options Exercise Price Range (Details)	12 Months Ended
	Dec. 31, 2019EmployeePeriod$ / sharesshares
Statement Line Items [Line Items]
Options outstanding, Number (in shares) | Period	953,116
Options outstanding, Weighted average remaining contractual life (years)	6 years 6 months
Options outstanding, Weighted average exercise price (in US dollars per share)	$ 3.38
Options exercisable, Number (in shares) | Employee	578,117
Options exercisable, Weighted average remaining contractual life (years)	6 years 2 months 16 days
Options exercisable, Weighted average exercise price (in US dollars per share)	$ 4.58
Options outstanding and exercisable, Number (in shares) | shares	441
Options outstanding and exercisable, Weighted average remaining contractual life (years)	10 months 14 days
Options outstanding and exercisable, Weighted average exercise price (in CAN dollars per share)	$ 912
Exercise Price Range 1 [Member]
Statement Line Items [Line Items]
Range of US/CAN dollar-denominated options exercise price, lower limit	0.87
Range of US/CAN dollar-denominated options exercise price, upper limit	$ 1.45
Options outstanding, Number (in shares) | Period	160,000
Options outstanding, Weighted average remaining contractual life (years)	7 years 6 months 25 days
Options outstanding, Weighted average exercise price (in US dollars per share)	$ 0.91
Options exercisable, Number (in shares) | Employee
Options exercisable, Weighted average remaining contractual life (years)	0 years
Options exercisable, Weighted average exercise price (in US dollars per share)
Exercise Price Range 2 [Member]
Statement Line Items [Line Items]
Range of US/CAN dollar-denominated options exercise price, lower limit	1.46
Range of US/CAN dollar-denominated options exercise price, upper limit	$ 1.79
Options outstanding, Number (in shares) | Period	142,000
Options outstanding, Weighted average remaining contractual life (years)	7 years 3 months 4 days
Options outstanding, Weighted average exercise price (in US dollars per share)	$ 1.67
Options exercisable, Number (in shares) | Employee	108,667
Options exercisable, Weighted average remaining contractual life (years)	7 years 10 months 17 days
Options exercisable, Weighted average exercise price (in US dollars per share)	$ 1.74
Exercise Price Range 3 [Member]
Statement Line Items [Line Items]
Range of US/CAN dollar-denominated options exercise price, lower limit	1.80
Range of US/CAN dollar-denominated options exercise price, upper limit	$ 2.11
Options outstanding, Number (in shares) | Period	370,000
Options outstanding, Weighted average remaining contractual life (years)	5 years 8 months 2 days
Options outstanding, Weighted average exercise price (in US dollars per share)	$ 2.07
Options exercisable, Number (in shares) | Employee	213,334
Options exercisable, Weighted average remaining contractual life (years)	5 years 2 months 23 days
Options exercisable, Weighted average exercise price (in US dollars per share)	$ 2.06
Exercise Price Range 4 [Member]
Statement Line Items [Line Items]
Range of US/CAN dollar-denominated options exercise price, lower limit	2.12
Range of US/CAN dollar-denominated options exercise price, upper limit	$ 3.50
Options outstanding, Number (in shares) | Period	253,948
Options outstanding, Weighted average remaining contractual life (years)	7 years 11 days
Options outstanding, Weighted average exercise price (in US dollars per share)	$ 3.18
Options exercisable, Number (in shares) | Employee	228,948
Options exercisable, Weighted average remaining contractual life (years)	6 years 8 months 26 days
Options exercisable, Weighted average exercise price (in US dollars per share)	$ 3.30
Exercise Price Range 5 [Member]
Statement Line Items [Line Items]
Range of US/CAN dollar-denominated options exercise price, lower limit	3.51
Range of US/CAN dollar-denominated options exercise price, upper limit	$ 1,044
Options outstanding, Number (in shares) | Period	27,168
Options outstanding, Weighted average remaining contractual life (years)	2 years 9 months 14 days
Options outstanding, Weighted average exercise price (in US dollars per share)	$ 46.56
Options exercisable, Number (in shares) | Employee	27,168
Options exercisable, Weighted average remaining contractual life (years)	2 years 9 months 14 days
Options exercisable, Weighted average exercise price (in US dollars per share)	$ 46.56
Exercise Price Range 6 [Member]
Statement Line Items [Line Items]
Options outstanding and exercisable, Number (in shares) | shares	441
Options outstanding and exercisable, Weighted average remaining contractual life (years)	10 months 14 days
Options outstanding and exercisable, Weighted average exercise price (in CAN dollars per share)	$ 912

Share and Other Capital - Summa

Share and Other Capital - Summary of Assumptions to Determine Share-Based Compensation Costs Over the Life of Awards (Details) - $ / shares		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018
Share And Other Capital
Expected dividend yield	[1]	0.00%	0.00%
Expected volatility	[2]	110.02%	129.23%
Risk-free annual interest rate	[3]	1.86%	2.51%
Expected life (years)	[4]	5 years 11 months 8 days	3 years 7 months 6 days
Weighted average share price		$ 2	$ 1.74
Weighted average exercise price		2	1.74
Weighted average grant date fair value		$ 1.73	$ 1.39
[1]	The Company has not paid dividends and it does not intend to pay dividends in the foreseeable future.
[2]	Based on the historical volatility of the Company's stock price over the most recent period consistent with the expected life of the stock options, as well as on future expectations.
[3]	Based on United States Treasury Government Bond interest rates with a term that is consistent with the expected life of the stock options.
[4]	Based upon historical data related to the exercise of stock options, on post-vesting employment terminations and on future expectations related to exercise behavior.

Operating Expenses - Schedule o

Operating Expenses - Schedule of Operating Expenses (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Cost of inventory used and services provided		$ 410	$ 2,104
Write down of inventory		101
Restructuring costs		507
Impairment losses		22
Total operating expenses		10,774	17,039	23,997
Unfunded Plan One [Member] | Other Benefit Plans [Member]
Statement Line Items [Line Items]
Salaries and short-term employee benefits	[1]	1,705	2,388	2,081
Consultants fees	[1]	194	62
Termination benefits	[1]	503	356
Post-employment benefits	[1]	257	147	59
Share-based compensation costs	[1]	784	462	87
Key management personnel compensation	[1]	3,443	3,415	2,227
Salaries and short-term employee benefits		1,257	1,325	3,584
Termination benefits				1,806
Post-employment benefits		78	275	441
Share-based compensation costs		9	108	95
Other employees compensation		1,344	1,708	5,926
Cost of inventory used and services provided		309	2,104
Write down of inventory		101
Professional fees		2,599	6,421	7,153
Insurance		890	1,303	949
Third-party R&D		322	498	3,758
Consulting fees		144
Restructuring costs		507
Contracted sales force			256	22
Travel		154	256	831
Marketing services		18	176	698
Laboratory supplies		23	139	2
Other goods and services		137	342	162
Leasing costs, net of sublease receipts of $214 in 2019, $121 in 2018(2) and $359 in 2017(2)	[2]	247	344	2,247
Impairment of prepaid asset		169
Depreciation and amortization of property, equipment and intangibles		37	60	138
Depreciation - right to use assets		278
Impairment losses		22		(44)
Operating foreign exchange losses (gains)		30	17	(72)
Operating expenses excluding management and Employee compensation		5,987	9,812	15,844
Total operating expenses		$ 10,774	$ 17,039	$ 23,997
[1]	Key management includes the Company's executive management team and directors.
[2]	Leasing costs also include changes in the onerous lease provision in 2018 and 2017 (note 16) other than those costs attributable to the unwinding of the discount.

Operating Expenses - Schedule_2

Operating Expenses - Schedule of Operating Expenses (Details) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Unfunded Plan One [Member] | Other Benefit Plans [Member]
Statement Line Items [Line Items]
Sublease	$ 214	$ 121	$ 359

Supplemental Disclosure of Ca_3

Supplemental Disclosure of Cash Flow Information - Disclosure of Changes in Operating Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of cash flows [abstract]
Trade and other receivables	$ (371)	$ (95)	$ 158
Inventory	(971)	314
Prepaid expenses and other current assets	(170)	448	(343)
Other non-current assets		150	39
Payables and accrued liabilities	(615)	(586)	(1,080)
Taxes payable	(188)	1,669
Deferred revenues	743	400
Provision for restructuring and other costs (note 16)	(389)	(1,957)	(435)
Employee future benefits (note 18)	(483)	(494)	(551)
Increase (decrease) in operating assets and liabilities	$ (2,444)	$ (151)	$ (2,212)

Income Taxes (Details Narrative

Income Taxes (Details Narrative) $ in Thousands	Dec. 31, 2019USD ($)
United States [Member]
Disclosure of geographical areas [line items]
Unused tax losses for which no deferred tax asset recognised	$ 4,044
Germany [Member] | EUR [Member]
Disclosure of geographical areas [line items]
Unused tax losses for which no deferred tax asset recognised	178,883
Germany [Member]
Disclosure of geographical areas [line items]
Unused tax losses for which no deferred tax asset recognised	200,707
R&D Investment Tax Credits [Member]
Disclosure of geographical areas [line items]
Unused tax credits for which no deferred tax asset recognised	$ 7,005

Income Taxes - Summary of Signi

Income Taxes - Summary of Significant Components of Current and Deferred Income Tax Recovery (Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Abstract]
Current income tax recovery (expense)
Origination and reversal of temporary differences	2,943	(4,003)	6,395
Adjustments in respect of prior years		742	(149)
Change in unrecognized tax assets	(2,755)	(2,191)	(2,767)
Total income tax recovery (expense)	$ 188	$ (5,452)	$ 3,479

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Combined Canadian Federal and Provincial Income Tax Rate to Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Abstract]
Combined Canadian federal and provincial statutory income tax rate	26.50%	26.80%	26.90%
Income tax (expense) recovery based on combined statutory income tax rate	$ 1,615	$ (2,574)	$ 5,434
Change in unrecognized tax assets	(3,160)	(1,963)	(2,701)
Change in unrecognized tax assets related to OCI	340	(188)	(228)
Share issuance costs	65	(40)	164
Permanent difference attributable to the use of local currency for tax reporting	35	792	(71)
Change in enacted rates used	(27)	(58)	(358)
Permanent difference attributable to net change in fair value of warrant liability	1,197	70	595
Share-based compensation costs	(210)	(152)	(49)
Difference in statutory income tax rate of foreign subsidiaries	321	(917)	768
Adjustments in respect of prior years		(372)	(149)
Other	12	(50)	74
Total income tax recovery (expense)	$ 188	$ (5,452)	$ 3,479

Income Taxes - Summary of (Loss

Income Taxes - Summary of (Loss) Income Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of geographical areas [line items]
Loss before income taxes	$ (6,230)	$ 9,639	$ (20,275)
Germany [Member]
Disclosure of geographical areas [line items]
Loss before income taxes	(6,010)	(5,504)	(13,950)
Canada [Member]
Disclosure of geographical areas [line items]
Loss before income taxes	812	16,297	(5,592)
United States [Member]
Disclosure of geographical areas [line items]
Loss before income taxes	$ (1,032)	$ (1,154)	$ (733)

Income Taxes - Summary of Sig_2

Income Taxes - Summary of Significant Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	$ 3,330	$ 4,410
Deferred tax liabilities, current	52	286
Deferred tax liabilities, noncurrent	3,278	4,124
Deferred tax liabilities	3,330	4,410
Deferred tax assets (liabilities), net
Operating Losses Carried Forward Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets, current
Deferred tax assets, noncurrent	691	764
Intangible Asset Related Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets, noncurrent	2,639	3,646
Deferred Revenues Related Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities, current		38
Deferred tax liabilities, noncurrent	3,047	4,074
Restricted Cash Related Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities, current	52	153
Payable And Accrued Liabilities Related Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities, current		95
Property, Plant And Equipment Related Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities, noncurrent	184	3
Other temporary differences [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities, noncurrent	$ 47	$ 47

Income Taxes - Summary of Sig_3

Income Taxes - Summary of Significant Components of Unrecognized Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets, Current:	$ 550	$ 649
Deferred tax assets, Non-current:	101,838	99,977
Deferred tax assets, Unrecognized deferred tax assets	101,933	100,626
Deferred Revenues And Other Provisions Related Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets, Current:	534	649
Deferred Revenues Related Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets, Non-current:
Operating Losses Carried Forward Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets, Non-current:	83,699	81,731
Research And Development Costs Related Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets, Non-current:	9,138	9,148
Unused tax credits [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets, Non-current:	5,149	5,894
Employee Future Benefits Related Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets, Non-current:	2,303	2,048
Property, Plant And Equipment Related Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets, Non-current:	480	448
Share Issuance Expenses Related Temporary Differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets, Non-current:	342	467
Other temporary differences [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets, Non-current:	$ 272	$ 241

Income Taxes - Disclosure of Ta

Income Taxes - Disclosure of Tax Attributes to be Deferred (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	$ 101,933	$ 100,626
Canada [Member] | Domestic Tax Authority 1 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	69,191
Canada [Member] | Domestic Tax Authority 1 [Member] | 2028 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	8,008
Canada [Member] | Domestic Tax Authority 1 [Member] | 2029 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	4,791
Canada [Member] | Domestic Tax Authority 1 [Member] | Expiration Year 3 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	4,104
Canada [Member] | Domestic Tax Authority 1 [Member] | 2031 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	1,753
Canada [Member] | Domestic Tax Authority 1 [Member] | 2032 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	4,250
Canada [Member] | Domestic Tax Authority 1 [Member] | 2033 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	3,721
Canada [Member] | Domestic Tax Authority 1 [Member] | 2034 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	4,153
Canada [Member] | Domestic Tax Authority 1 [Member] | 2035 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	10,418
Canada [Member] | Domestic Tax Authority 1 [Member] | 2036 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	10,592
Canada [Member] | Domestic Tax Authority 1 [Member] | Expiration Year 10 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	7,343
Canada [Member] | Domestic Tax Authority 1 [Member] | 2038 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	6,557
Canada [Member] | Domestic Tax Authority 1 [Member] | 2039 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	3,501
Canada [Member] | State And Local Jurisdiction 1 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	67,790
Canada [Member] | State And Local Jurisdiction 1 [Member] | 2028 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	6,494
Canada [Member] | State And Local Jurisdiction 1 [Member] | 2029 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	4,773
Canada [Member] | State And Local Jurisdiction 1 [Member] | Expiration Year 3 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	4,089
Canada [Member] | State And Local Jurisdiction 1 [Member] | 2031 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	1,737
Canada [Member] | State And Local Jurisdiction 1 [Member] | 2032 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	4,250
Canada [Member] | State And Local Jurisdiction 1 [Member] | 2033 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	3,721
Canada [Member] | State And Local Jurisdiction 1 [Member] | 2034 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	4,153
Canada [Member] | State And Local Jurisdiction 1 [Member] | 2035 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	10,452
Canada [Member] | State And Local Jurisdiction 1 [Member] | 2036 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	10,592
Canada [Member] | State And Local Jurisdiction 1 [Member] | Expiration Year 10 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	7,343
Canada [Member] | State And Local Jurisdiction 1 [Member] | 2038 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	6,557
Canada [Member] | State And Local Jurisdiction 1 [Member] | 2039 [Member]
Disclosure of geographical areas [line items]
Tax attributes to be deferred for which no deferred tax asset was recognized	$ 3,501

Income Taxes - Summary of Discl

Income Taxes - Summary of Disclosure of Federal Tax Losses (Details) - United States [Member] $ in Thousands	Dec. 31, 2019USD ($)
2028 [Member]
Disclosure of geographical areas [line items]
Unused tax losses for which no deferred tax asset recognised	$ 369
Unused tax losses for which no deferred tax asset recognised	4,044
2029 [Member]
Disclosure of geographical areas [line items]
Unused tax losses for which no deferred tax asset recognised	178
2034 [Member]
Disclosure of geographical areas [line items]
Unused tax losses for which no deferred tax asset recognised	151
2035 [Member]
Disclosure of geographical areas [line items]
Unused tax losses for which no deferred tax asset recognised	447
2036 [Member]
Disclosure of geographical areas [line items]
Unused tax losses for which no deferred tax asset recognised	195
Expiration Year 10 [Member]
Disclosure of geographical areas [line items]
Unused tax losses for which no deferred tax asset recognised	709
2038 [Member]
Disclosure of geographical areas [line items]
Unused tax losses for which no deferred tax asset recognised	1,224
2039 [Member]
Disclosure of geographical areas [line items]
Unused tax losses for which no deferred tax asset recognised	$ 771

Financial Instruments and Fin_3

Financial Instruments and Financial Risk Management (Details Narrative) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)Employee$ / shares	Dec. 31, 2018USD ($)Employee
Disclosure of nature and extent of risks arising from financial instruments [line items]
Foreign exchange risk, description	As at December 31, 2019, if the US dollar had increased or decreased by 10% against the Euro, with all variables held constant, net loss for the year ended December 31, 2019 would have been lower or higher by approximately $841 (net income for 2018 - $1,134).
Foreign exchange risk exposure	$ 841	$ 1,134
-30% Bottom of range [Member] | Market risk [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net loss related to warrant liability	771
+30% Top of range [Member] | Market risk [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net loss related to warrant liability	$ 806
Trade and Other Current Receivables [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables, number of counterparties | Employee	4	4
Trade and Other Current Receivables [Member] | Credit risk [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade accounts receivables	$ 265	$ 197
Trade and Other Current Receivables [Member] | Financial Assets Past Due but Not Impaired [Member] | Credit risk [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade accounts receivables	$ 55	$ 55
Trade and Warrant Liability [Member] | Bottom of range [Member] | Equity Price Risk [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Common stock, share price | $ / shares	$ 0.77
Trade and Warrant Liability [Member] | Top of range [Member] | Equity Price Risk [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Common stock, share price | $ / shares	$ 5.43

Financial Instruments and Fin_4

Financial Instruments and Financial Risk Management - Disclosure of Fair Value Measurement of Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	$ 3,300	$ (8,750)
Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	(2,255)	(3,634)
Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	(3,051)	(2,791)
Payables and Accrued Liabilities [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	(2,148)	(2,791)
Lease Liability [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	(903)
Warrant Liability [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	(2,255)	(3,634)
Payables and Accrued Liabilities [Member] | Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Payables and Accrued Liabilities [Member] | Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	(2,148)	(2,791)
Lease Liability [Member] | Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Lease Liability [Member] | Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	(903)
Warrant Liability [Member] | Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	(2,255)	(3,634)
Warrant Liability [Member] | Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Cash and Cash Equivalents [Member] | Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Cash and Cash Equivalents [Member] | Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Trade and Other Receivables [Member] | Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Trade and Other Receivables [Member] | Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Restricted Cash [Member] | Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Restricted Cash [Member] | Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Financial Assets At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	8,606	15,175
Financial Assets At Amortised Cost Category [Member] | Payables and Accrued Liabilities [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Financial Assets At Amortised Cost Category [Member] | Lease Liability [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Financial Assets At Amortised Cost Category [Member] | Warrant Liability [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Financial Assets At Amortised Cost Category [Member] | Cash and Cash Equivalents [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	7,838	14,512
Financial Assets At Amortised Cost Category [Member] | Trade and Other Receivables [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	404	245
Financial Assets At Amortised Cost Category [Member] | Restricted Cash Equivalent [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	364
Financial Assets At Amortised Cost Category [Member] | Restricted Cash [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)		418
Cash and Cash Equivalents [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	7,838	14,512
Trade and Other Receivables [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	404	245
Restricted Cash [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	$ 364
Restricted Cash [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)		$ 418

Segment Information (Details Na

Segment Information (Details Narrative)	12 Months Ended
	Dec. 31, 2019Employee
Segment Information
Number of Operating Segments	1

Segment Information - Summary o

Segment Information - Summary of Revenues by Geographical Area (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Revenues	$ 532	$ 26,881	$ 923
Ireland [Member]
Statement Line Items [Line Items]
Revenues	74	24,910
United States [Member]
Statement Line Items [Line Items]
Revenues		1,416	452
China [Member]
Statement Line Items [Line Items]
Revenues		275	262
Denmark [Member]
Statement Line Items [Line Items]
Revenues	413
British Virgin Islands [Member]
Statement Line Items [Line Items]
Revenues		280	206
Other [Member]
Statement Line Items [Line Items]
Revenues	$ 45		$ 3

Segment Information - Summary_2

Segment Information - Summary of Non-current Assets by Geographical Area (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Non-current assets	$ 9,071	$ 8,755
Germany [Member]
Statement Line Items [Line Items]
Non-current assets	8,969	8,599
United States [Member]
Statement Line Items [Line Items]
Non-current assets	101	153
Canada [Member]
Statement Line Items [Line Items]
Non-current assets	$ 1	$ 3

Segment Information - Summary_3

Segment Information - Summary of Major Customers (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Revenues	$ 532	$ 26,881	$ 923
Company 1 [Member]
Statement Line Items [Line Items]
Revenues	74	26,127
Company 2 [Member]
Statement Line Items [Line Items]
Revenues	458
Company 3 [Member]
Statement Line Items [Line Items]
Revenues		275	262
Company 4 [Member]
Statement Line Items [Line Items]
Revenues			323
Company 5 [Member]
Statement Line Items [Line Items]
Revenues			129
Company 6 [Member]
Statement Line Items [Line Items]
Revenues		$ 280	$ 206

Segment Information - Summary_4

Segment Information - Summary of Major Customers (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenue [Member]
Statement Line Items [Line Items]
Percentage on concentration risk	10.00%	10.00%	10.00%

Net (Loss) Income Per Share - S

Net (Loss) Income Per Share - Summary of Pertinent Data Relating to Computation of Basic and Diluted Net (Loss) Income Per Share (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings per share [line items]
Net (loss) income	$ (6,042)	$ 4,187	$ (16,796)
Basic weighted average number of shares outstanding (in shares)	17,494,472	16,440,760	14,958,704
Diluted weighted average number of shares outstanding (in shares)	17,494,472	17,034,812	14,958,704
Stock oOtions and DSUs [Member]
Earnings per share [line items]
Antidilutive securities excluded from computation of earnings per share (in shares)	953,557	889,685	713,918
Share Purchase Warrants [Member]
Earnings per share [line items]
Antidilutive securities excluded from computation of earnings per share (in shares)	6,629,144	3,391,844	3,417,840

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($) $ in Thousands	Mar. 12, 2020	Dec. 21, 2018	Nov. 05, 2018
Disclosure of contingent liabilities [line items]
Payments for legal settlements		$ 775
Cogas Consulting LLC [Member]
Disclosure of contingent liabilities [line items]
Payments for legal settlements			$ 625
Non-adjusting events after reporting period [Member]
Disclosure of contingent liabilities [line items]
Payments for legal settlements	$ 6,500

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Expected Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2019USD ($)
Statement Line Items [Line Items]
Total	$ 1,621
Less Than 1 Year [Member]
Statement Line Items [Line Items]
Service and manufacturing	1,600
1 - 3 Years [Member]
Statement Line Items [Line Items]
Service and manufacturing	11
4 - 5 Years [Member]
Statement Line Items [Line Items]
Service and manufacturing	5
More than 5 Years [Member]
Statement Line Items [Line Items]
Service and manufacturing	$ 5

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Feb. 21, 2020	Apr. 30, 2019
Statement Line Items [Line Items]
Number of common shares sold		191,650
Gross proceeds of warrants		$ 314
Non-adjusting events after reporting period [Member]
Statement Line Items [Line Items]
Number of common shares sold	3,478,261
Share price	$ 1.29
Number of warrants to purchase common shares	2,608,696
Warrants price, per share	$ 1.20
Warrants expiration	5 years
Gross proceeds of warrants	$ 4,500
Net cash proceeds from offerings	$ 3,920
Non-adjusting events after reporting period [Member] | Placement Agent [Member]
Statement Line Items [Line Items]
Warrants price, per share	$ 1.61719
Number of warrants issued	243,478