XML 30 R21.htm IDEA: XBRL DOCUMENT
v3.22.2

Financial Instruments | 6 Months Ended
--- | ---
Jun. 30, 2022
Text Block [Abstract] |
Financial Instruments | 15. Financial Instruments Set out below are the carrying amounts and fair values of the Group’s financial instruments that are carried in the interim condensed consolidated financial statements.
Euros in thousands |  |  |  | Carrying amount |  |  | Fair value |
|  | IFRS 9 |  | June 30, 2022 |  |  | December 31, 2021 |  |  | June 30, 2022 |  |  | December 31, 2021 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bonds* |  | other financial assets at amortized cost |  |  | 59,253 |  |  |  | 12,123 |  |  |  | 58,897 |  |  |  | 12,113 |
Accounts receivable |  | other financial assets at amortized cost |  |  | 961 |  |  |  | 682 |  |  |  | 961 |  |  |  | 682 |
Other current/non-current assets |  | other financial assets at amortized cost |  |  | 2,065 |  |  |  | 691 |  |  |  | 2,065 |  |  |  | 691 |
Total financial assets** |  |  |  |  | 62,279 |  |  |  | 13,496 |  |  |  | 61,923 |  |  |  | 13,486 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  | other financial liabilities at amortized cost |  |  | 13,284 |  |  |  | 11,624 |  |  |  | 13,284 |  |  |  | 11,624 |
Other current liabilities |  | other financial liabilities at amortized cost |  |  | 1,336 |  |  |  | 727 |  |  |  | 1,336 |  |  |  | 727 |
Other financial liabilities |  | At fair value through profit or loss (FVTPL) |  |  | 14,116 |  |  |  | 27,859 |  |  |  | 14,116 |  |  |  | 27,859 |
Total financial liabilities |  |  |  |  | 28,736 |  |  |  | 40,210 |  |  |  | 28,736 |  |  |  | 40,210 |
* | Bonds are classified within Other financial assets.
** | 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. Other financial liabilities is comprised of the Immatics Warrants issued to investors with a cashless exercise mechanism as a current liability which the Company accounted for according to provisions of IAS 32. The Company measured the warrants at fair value by using 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 profit or loss as financial income or expense, as appropriate. The warrants were classified as level 1. Refer to note 7 for further details.

X
- Definition The entire disclosure for financial instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Section Scope -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS07_g3-5A_TI -URIDate 2021-03-24 + 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