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Financial Assets and Liabilities (Tables) | 6 Months Ended
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Jun. 30, 2024
Disclosure of detailed information about financial instruments [abstract] |
Schedule of Financial Assets and Financial Liabilities | The following table specifies financial assets and liabilities:
|  | June 30, 2024 |  |  | December 31, 2023 |
|  | (EUR’000) |
Financial assets by category |  |  |  |  |  |
Trade receivables |  |  | 49,163 |  |  |  | 35,874 |
Other receivables (excluding income tax and indirect tax receivables) |  |  | 5,062 |  |  |  | 3,909 |
Marketable securities |  |  | — |  |  |  | 7,275 |
Cash and cash equivalents |  |  | 258,696 |  |  |  | 392,164 |
Financial assets measured at amortized cost |  |  | 312,921 |  |  |  | 439,222 |
Total financial assets |  |  | 312,921 |  |  |  | 439,222 |
Classified in the statement of financial position |  |  |  |  |  |
Non-current assets |  |  | 2,186 |  |  |  | 2,127 |
Current assets |  |  | 310,735 |  |  |  | 437,095 |
Total financial assets |  |  | 312,921 |  |  |  | 439,222 |
Financial liabilities by category |  |  |  |  |  |
Borrowings |  |  |  |  |  |
Convertible senior notes |  |  | 432,190 |  |  |  | 407,095 |
Royalty funding liabilities |  |  | 144,547 |  |  |  | 138,377 |
Lease liabilities |  |  | 95,902 |  |  |  | 98,793 |
Trade payables and accrued expenses |  |  | 99,527 |  |  |  | 94,566 |
Other liabilities (excluding income tax, indirect tax, and employee related payables) |  |  | 302 |  |  |  | — |
Financial liabilities measured at amortized cost |  |  | 772,468 |  |  |  | 738,831 |
Derivative liabilities |  |  | 159,059 |  |  |  | 143,296 |
Financial liabilities measured at fair value through profit or loss |  |  | 159,059 |  |  |  | 143,296 |
Total financial liabilities |  |  | 931,527 |  |  |  | 882,127 |
Classified in the statement of financial position |  |  |  |  |  |
Non-current liabilities |  |  | 219,052 |  |  |  | 222,996 |
Current liabilities |  |  | 712,475 |  |  |  | 659,131 |
Total financial liabilities |  |  | 931,527 |  |  |  | 882,127 |
Summary of Fair Value Hierarchy |
|  | June 30, 2024 |  | December 31, 2023 |  |
|  | Carrying amount |  | Fair value |  | Carrying amount |  | Fair value |  | Fair value level
|  | (EUR’000) |  | (1-3)
Financial assets |  |  |  |  |  |  |  |  |  |
Marketable securities |  | — |  | — |  | 7,275 |  | 7,266 |  | 1
Financial assets measured at amortized cost |  | — |  | — |  | 7,275 |  | 7,266 |  |
Financial liabilities |  |  |  |  |  |  |  |  |  |
Convertible senior notes |  | 432,190 |  | 412,122 |  | 407,095 |  | 385,410 |  | 3
Royalty funding liabilities |  | 144,547 |  | 147,345 |  | 138,377 |  | 143,975 |  | 3
Financial liabilities measured at amortized cost |  | 576,737 |  | 559,467 |  | 545,472 |  | 529,385 |  |
Derivative liabilities |  | 159,059 |  | 159,059 |  | 143,296 |  | 143,296 |  | 3
Financial liabilities measured at fair value through profit or loss |  | 159,059 |  | 159,059 |  | 143,296 |  | 143,296 |  |
Movements in Level 3 Fair Value Measurements | The following table specifies movements in level 3 fair value measurements:
|  | 2024 |  |  | 2023 |
|  | (EUR’000) |
Derivative liabilities |  |  |  |  |  |
January 1 |  |  | 143,296 |  |  |  | 157,950 |
Remeasurement recognized in finance (income) or expense |  |  | 15,763 |  |  |  | (71,565 | )
June 30 |  |  | 159,059 |  |  |  | 86,385 |
Summary of Maturity Analysis For Financial Liabilities | The following table summarizes maturity analysis (on an undiscounted basis) for non-derivative financial liabilities recognized in the unaudited condensed consolidated statements of financial position at June 30, 2024.
|  | < 1 year |  |  | 1-5 years |  |  | >5 years |  |  | Total contractual cash-flows |  |  | Carrying amount |
|  | (EUR’000) |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings (excluding lease liabilities) |  |  | 18,902 |  |  |  | 759,073 |  |  |  | 38,700 |  |  |  | 816,675 |  |  |  | 576,737 |
Lease liabilities |  |  | 14,802 |  |  |  | 51,632 |  |  |  | 44,312 |  |  |  | 110,746 |  |  |  | 95,902 |
Trade payables, accrued expenses and other liabilities |  |  | 99,829 |  |  |  | — |  |  |  | — |  |  |  | 99,829 |  |  |  | 99,829 |
Total financial liabilities |  |  | 133,533 |  |  |  | 810,705 |  |  |  | 83,012 |  |  |  | 1,027,250 |  |  |  | 772,468 |

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