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Share listing expenses | 12 Months Ended
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Dec. 31, 2020
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Share listing expense | 17. Share listing expense As described in Note 3, the ARYA Merger led to a share listing expense. Immatics issued shares and warrants with a fair value of €277.7 million to ARYA shareholders, comprised of the fair value of Immatics shares, that were issued to ARYA shareholders of €13.53 per share, as well as a fair value of Immatics Warrants of €4.82 per share (price of ARYA shares at Closing of the ARYA Merger). In exchange, Immatics received the identifiable net assets held by ARYA, which had a fair value of upon closing of €124.9 million. The excess of the fair value of the equity instruments issued over the fair value of the identified net assets contributed, represents a non-cash expense in accordance with IFRS 2. This one-time expense as a result of the ARYA Merger, in the amount of €152.8 million, is recognized as Share listing expense presented as part of the Financial result within the Consolidated Statement of Loss. Details of the calculation of the Share listing expense are as follows:
(Euros in thousands, except share and per share data) |  |  |  |  |  |
Description |  | Amount |  |  | Number of shares/warrants |
(a) ARYA Ordinary Shares |  |  | — |  |  |  | 17,968,750 |
(b) Closing price of ARYA Ordinary Shares on Nasdaq as of July 1, 2020 |  | € | 13.53 |  |  |  | — |
(c) Fair value of TopCo Shares issued to ARYA shareholders (a * b) |  | € | 243,071 |  |  |  | — |
(d) Outstanding ARYA Public Warrants |  |  | — |  |  |  | 7,187,500 |
(e) Closing price of ARYA Public Warrants on Nasdaq as of July 1, 2020 |  | € | 4.82 |  |  |  | — |
(f) Fair value of outstanding ARYA Public Warrants (d * e) |  | € | 34,644 |  |  |  | — |
Total fair value of ARYA Ordinary Shares and ARYA Public Warrants (c + f) |  | € | 277,715 |  |  |  | — |
ARYA’s identifiable net assets |  | € | 124,927 |  |  |  | — |
IFRS 2 Expense on the closing date |  | € | 152,787 |  |  |  | — |

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