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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended
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Jun. 30, 2022
Summary Of Significant Accounting Policies [Abstract] |
Summary of Exchange Rates Used to Translate Financial Statements into USD from Euros | The following exchange rates were used to translate the financial statements of the Group from Euros into USD:
| PERIOD END (1) |  | AVERAGE FOR PERIOD (2) |  | BEGINNING OF PERIOD(1) |  | LOW |  | HIGH
Six Months Ended June 30, | (EUR per USD)
2022 | 0.96 |  | 0.92 |  | 0.88 |  | 0.87 |  | 0.96
2021 | 0.84 |  | 0.83 |  | 0.81 |  | 0.81 |  | 0.85
(1) Exchange rates are as per European Central Bank. (2) The average is based on published rates refreshed daily by the European Central Bank.
Summary of Credit Risk Exposure | Credit risk arises from cash and cash equivalents and trade and other receivables. The exposure as of the reporting date is as follows:
| As At June 30, 2022 |  | As At December 31, 2021
Trade and other receivables (excluding prepayments) | 8,426 |  |  | 4,253 |
Cash and cash equivalents | 31,102 |  |  | 51,047 |
| 39,528 |  |  | 55,300 |
Summary of Aging of Trade Receivables | The aging of trade receivables that are past due but not impaired is shown below:
| As At June 30, 2022 |  | As At December 31, 2021
Between one and two months | 843 |  |  | 159 |
Between two and three months | 318 |  |  | 15 |
More than three months | 198 |  |  | 7 |
| 1,359 |  |  | 181 |
Summary of Credit Loss Allowance Activity | The activity in the credit loss allowance was as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
Balance at the beginning of the period | 666 |  |  | 454 |  |  | 142 |  |  | 352 |
Increase (decrease) in credit losses allowance | 71 |  |  | (240) |  |  | 597 |  |  | (100) |
Write offs | — |  |  | 7 |  |  | — |  |  | 19 |
Translation effect | (50) |  |  | (5) |  |  | (52) |  |  | (55) |
Balance at the end of the period | 687 |  |  | 216 |  |  | 687 |  |  | 216 |

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