XML 78 R56.htm IDEA: XBRL DOCUMENT v3.10.0.1

Employee Benefits - Disclosure of Detailed Information About Employee Benefits (Detail) - EUR (€) € in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Short-term employee benefits expense [abstract]
Salaries and wages	€ 2,876	€ 2,451	€ 5,505	€ 4,182
WBSO subsidy	(733)	(953)	(1,900)	(2,005)
Social security premiums	198	146	449	293
Health insurance	69	36	188	62
Pension costs	188	181	390	322
Share award expense	2,109	3,254	4,554	7,880
Other personnel expense	224	148	433	264
Total employee benefits expense	€ 4,931	€ 5,263	€ 9,619	€ 10,998

X

- Definition

The amount of expense from share-based payment transactions with employees.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 112
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_ExpenseFromSharebasedPaymentTransactionsWithEmployees
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2018-01-01
-Paragraph 9
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_9&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_OtherShorttermEmployeeBenefits
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 112
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_ShorttermEmployeeBenefitsExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_ShorttermEmployeeBenefitsExpenseAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2018-01-01
-Paragraph 9
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_9&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_SocialSecurityContributions
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2018-01-01
-Paragraph 9
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_9&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_WagesAndSalaries
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Health insurance.

+ References

No definition available.

+ Details

Name:	mrus_HealthInsurance
Namespace Prefix:	mrus_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Pension costs.

+ References

No definition available.

+ Details

Name:	mrus_PensionCosts
Namespace Prefix:	mrus_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

WBSO subsidy.

+ References

No definition available.

+ Details

Name:	mrus_WBSOSubsidy
Namespace Prefix:	mrus_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration