XML 35 R25.htm IDEA: XBRL DOCUMENT v3.22.2.2

Notes to the consolidated financial statements (Tables)

9 Months Ended

Sep. 30, 2022

Notes to the consolidated financial statements

Schedule of revenue from contract with customers recognized

​

​	​	​	​	​
​		Nine months ended September 30
​	​	2021		2022
​	​	EUR k	​	EUR k
Belgium	​	​	​	​
GSK	​	49,621	​	52,746
Germany		​	​	​
Boehringer Ingelheim		9,990	​	—
Switzerland			​	​
CRISPR		831	​	1,646
Netherlands	​	​	​	​
Genmab	​	1,323	​	1,339
Total		61,765	​	55,731

Summary of upfront payments and related revenues recognized

​

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	Upfront and	​	Upfront and	​	Revenue recognized from
​	​	​	​	milestones payments included	​	milestones payments included	​	upfront and milestones payments
​	​	Upfront and milestone	​	in contract	​	in contract	​	for nine months ended
​		payments		liabilities at		liabilities at		September 30,
Customer	​	September 30, 2022	​	December 31, 2021	​	September 30, 2022	​	2021		2022
​	​	​	​	(EUR k)	​	(EUR k)	​	(EUR k)
GSK		EUR 205,000k (EUR 10,000k milestone payment included)		135,494		106,788		38,315	​	38,705
CRISPR		USD 3,000k (EUR 2,524k)*		1,239		1,007		232	​	232
Boehringer Ingelheim		EUR 30,000k		—		—		9,990	​	—
Genmab		USD 10,000k (EUR 8,937k)*		5,362		4,022		1,341	​	1,341
Total		​		142,095		111,817		49,878	​	40,278

* Translated at the currency exchange rate prevailing on the transaction date.

Schedule of contract balances

​

​	​	​	​	​
​		December 31,		September 30,
​	​	2021	​	2022
​	​	EUR k	​	EUR k
Trade receivables		18,504		6,170
Contract liabilities		142,095		111,817

Schedule of cost of sales, selling and distribution expenses, research and development expenses and general and administrative expenses

The cost of sales consists of the following:

​

​	​	​	​	​
​		Nine months ended September 30,
​	​	2021		2022
​	​	EUR k	​	EUR k
Personnel		(14,897)	​	(19,076)
Materials		(13,945)	​	(48,962)
Third-party services		(130,795)	​	(24,030)
Maintenance and lease		(3,227)	​	(1,479)
Amortization and depreciation		(2,944)	​	(9,757)
Other		(2,369)	​	(688)
Total		(168,177)	​	(103,992)

Selling and distribution expenses consist of the following:

​

​	​	​	​	​
​		Nine months ended September 30,
​	​	2021		2022
​	​	EUR k	​	EUR k
Personnel		(943)	​	(1,467)
Amortization and depreciation		(65)	​	(38)
Other		(224)	​	(320)
Total		(1,232)	​	(1,825)

R&D expenses consists of the following:

​

​	​	​	​	​
​		Nine months ended September 30,
​	​	2021		2022
​	​	EUR k	​	EUR k
Materials		(5,893)	​	(29,618)
Personnel		(25,209)	​	(24,326)
Amortization and depreciation		(3,051)	​	(3,866)
Patents and fees to register a legal right		(2,372)	​	(2,536)
Third-party services		(246,185)	​	28,525
Maintenance and lease		(291)	​	(789)
Other		(1,727)	​	(2,324)
Total		(284,728)	​	(34,934)

General and administrative expenses consist of the following:

​

​	​	​	​	​
​	​	Nine months ended September 30,
​	​	2021		2022
​		EUR k		EUR k
Personnel		(30,039)	​	(27,971)
Maintenance and lease		(2,106)	​	(4,614)
Third-party services		(28,699)	​	(19,607)
Legal and other professional services		(6,394)	​	(7,215)
Amortization and depreciation		(5,575)	​	(9,444)
Other		(7,974)	​	(9,168)
Total		(80,787)	​	(78,019)

Schedule of other operating income

​

​	​	​	​	​
​	​	Nine months ended September 30,
​	​	2021		2022
​		EUR k		EUR k
Compensation for CMO/Material transfer	​	—	​	34,379
Reimbursement claim	​	—	​	610
Sale of equipment	​	—	​	310
Grants and other cost reimbursements from government agencies and similar bodies	​	64,307	​	377
Other		2,439	​	225
Total		66,746	​	35,901

X

- References

No definition available.

+ Details

Name:	cvac_DisclosureOfNotesToConsolidatedFinancialStatementsAbstract
Namespace Prefix:	cvac_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of detailed information about upfront payments and related revenues recognized.

+ References

No definition available.

+ Details

Name:	cvac_DisclosureOfUpfrontPaymentsAndRelatedRevenuesRecognizedExplanatory
Namespace Prefix:	cvac_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2021-01-01
-Paragraph 114
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&anchor=para_114&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of expenses by nature. [Refer: Expenses, by nature]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfExpensesByNatureExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of other operating income. [Refer: Other operating income (expense)]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfOtherOperatingIncomeExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2021-01-01
-Paragraph 118
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&anchor=para_118&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration