XML 66 R30.htm IDEA: XBRL DOCUMENT
v3.21.2

Financial Instruments | 12 Months Ended
--- | ---
Dec. 31, 2020
Text Block [Abstract] |
Financial Instruments |
24. | Financial Instruments
Set out below are the carrying amounts and fair values of the Group’s financial instruments that are carried in the consolidated financial statements.
Euros in thousands |  |  |  | Carrying amount |  |  | Fair value |
|  | IFRS 9 |  | December 31, 2020 (Restated) |  |  | December 31, 2019 |  |  | December 31, 2020 (Restated) |  |  | December 31, 2019 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term deposits* |  | other financial assets at amortized cost |  |  | 24,448 |  |  |  | 16,023 |  |  |  | 24,448 |  |  |  | 16,023 |
Positive market value forward contracts* |  | At fair value through profit or loss (FVTPL) |  |  | 914 |  |  |  | — |  |  |  | 914 |  |  |  | — |
Accounts receivable |  | other financial assets at amortized cost |  |  | 1,250 |  |  |  | 957 |  |  |  | 1,250 |  |  |  | 957 |
Other current/non-current assets |  | other financial assets at amortized cost |  |  | 1,586 |  |  |  | 1,710 |  |  |  | 1,586 |  |  |  | 1,710 |
Total financial assets** |  |  |  |  | 28,198 |  |  |  | 18,690 |  |  |  | 28,198 |  |  |  | 18,690 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  | other financial liabilities at amortized cost |  |  | 10,052 |  |  |  | 7,082 |  |  |  | 10,052 |  |  |  | 7,082 |
Other current liabilities |  | other financial liabilities at amortized cost |  |  | 2,025 |  |  |  | 1,288 |  |  |  | 2,025 |  |  |  | 1,288 |
Other financial liabilities |  | At fair value through profit or loss (FVTPL) |  |  | 16,869 |  |  |  | — |  |  |  | 16,869 |  |  |  | — |
Total financial liabilities |  |  |  |  | 28,946 |  |  |  | 8,370 |  |  |  | 28,946 |  |  |  | 8,370 |
* | Short-term deposits” are classified within Other financial assets. “Positive market value forward contract” are classified in other current assets. “Negative market value forward contracts” are classified in other current liabilities.
** | Financial assets, other than cash and cash equivalents.
The carrying value of financial instruments, such as cash and cash equivalents, deposits, accounts receivable and accounts payable approximate their fair value based on the short-term maturities of these instruments. The fair values of the financial assets and liabilities are included at the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: All financial assets, except for derivatives, which are categorized Level 2, are categorized Level 1 and therefore are valued using quoted (unadjusted) market prices. All financial liabilities are also categorized Level 1. The Company accounted for the warrants issued to investors with an option to choose over how it is settled as a current liability according to provisions of IAS 32. The Company measured the warrants at fair value by using the Euro equivalent of the closing price of warrants at NASDAQ. The warrants were measured in each reporting period. Changes in the fair value were recognized in the Company’s consolidated statement of loss as financial income or expense, as appropriate. The warrants were classified as level 1.

X
- Definition The entire disclosure for financial instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Section Scope -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IFRS07_g3-5A_TI -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block. + References No definition available. + Details
Name: | imtx_TextBlockAbstract
Namespace Prefix: | imtx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration