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Finance Income (Expense) | 6 Months Ended
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Jun. 30, 2019
Text block [abstract] |
Finance Income (Expense) | 14. Finance Income (Expense)
|  | Three months ended June 30, |  |  | Six months ended June 30, |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
|  | (euros in thousands) |
Finance income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income and similar related income |  |  | 476 |  |  |  | 494 |  |  |  | 1,028 |  |  |  | 834 |
Net gain on foreign exchange |  |  | — |  |  |  | 6,917 |  |  |  | 871 |  |  |  | 4,111 |
|  |  | 476 |  |  |  | 7,411 |  |  |  | 1,899 |  |  |  | 4,945 |
Finance costs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | (61 | ) |  |  | (1 | ) |  |  | (96 | ) |  |  | (1 | )
Net loss on foreign exchange |  |  | (1,083 | ) |  |  | — |  |  |  | — |  |  |  | — |
|  |  | (1,144 | ) |  |  | (1 | ) |  |  | (96 | ) |  |  | (1 | )
Total finance income (expense) |  |  | (668 | ) |  |  | 7,410 |  |  |  | 1,803 |  |  |  | 4,944 |
Interest income primarily results from interest earned on cash held on account and accretion of investment earnings. The Company experienced losses on its U.S. dollar denominated cash, cash equivalents and investments of approximately €1.1 million and gains of €0.9 million for the three and six months ended June 30, 2019, respectively, as compared to gains of €6.9 million and €4.1 million for the three and six months ended June 30, 2018. The Company presents foreign currency gains and losses on a net basis as either finance income or finance expense depending on whether foreign currency movements are in a net gain or net loss position. As of June 30, 2019, the Company held approximately $31.1 million and $54.5 million in U.S. dollar denominated cash and cash equivalent accounts and investment accounts, respectively, subject to the fluctuation in foreign currency between the euro and U.S. dollar.

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- Definition The disclosure of interest income and expense. [Refer: Interest income (expense)] + 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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