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Other Liabilities and Accruals | 6 Months Ended
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Jun. 30, 2019
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Other Liabilities and Accruals | 7. Other Liabilities and Accruals All amounts are short-term and payable within one year.
|  | Balance as per |
|  | June 30, 2019 |  |  | December 31, 2018 |
|  | (euros in thousands) |
Audit fees |  |  | 70 |  |  |  | 167 |
Personnel-related |  |  | 405 |  |  |  | 560 |
Accrued bonus |  |  | 928 |  |  |  | 1,523 |
Accrued R&D costs |  |  | 4,758 |  |  |  | 4,409 |
Lease liabilities |  |  | 1,432 |  |  |  | — |
IP legal fees |  |  | 258 |  |  |  | 212 |
Subsidy advances received |  |  | 151 |  |  |  | 42 |
Other accruals |  |  | 1,748 |  |  |  | 1,051 |
|  |  | 9,750 |  |  |  | 7,964 |
Accrued R&D costs relate to third-party contract costs for preclinical studies and clinical trial activities and related contract manufacturing expenses. Accrued bonuses relate to employee bonuses for the financial year 2019, which are expected to be paid out in February 2020. Financial year 2018 bonuses were paid in March 2019. IP legal fees relate to legal cost incurred to obtain, maintain and defend the Company’s intellectual property, including patent applications, patents and trademarks related thereto. Lease liabilities relate to the current portion of lease liabilities recognized under IFRS 16. See Note 3 and Note 9 for further details. Subsidy advances received relate to active grants where the Company has received cash in excess of allowances, which is required to be repaid or recognized as grant revenue when the relevant reimbursable costs are incurred as services are performed.

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- Definition The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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