XML 77 R37.htm IDEA: XBRL DOCUMENT v3.8.0.1

Customer Accounts Receivable and Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2017

Text block1 [abstract]

Summary of Customer Accounts Receivable and Related Receivables

Customer Accounts Receivable and Related Receivables

		December 31,
		2015				2016				2017
		(thousands of Euros)
Accounts receivable			13				1,263				1,265
Valuation allowance			(13	)			(13	)			—
Total net value of accounts receivable			—				1,250				1,265

Summary of Other Current Assets

The other current assets are broken down as follows:

		December 31,
		2015				2016				2017
		(thousands of Euros)
Research tax credit			5,702				7,228				9,217
Other tax claims			2,550				2,618				5,258
Other receivables			1,409				1,883				1,192
Prepaid expenses			1,850				2,725				2,054
Total			11,512				14,454				17,721

Reconcilliation of Research Tax Credit

The changes in this Research Tax Credit over the last three years are presented as follows:

		thousands of Euros
Opening Balance Sheet Receivable as of January 1, 2015			4,340
+ Other income			5,702
- Payment received			(4,322	)
- Adjustment			(18	)
Closing Balance Sheet Receivable as of December 31, 2015			5,702
		thousands of Euros
Opening Balance Sheet Receivable as of January 1, 2016			5,702
+ Other income			7,228
- Payment received			(5,702	)
- Adjustment			—
Closing Balance Sheet Receivable as of December 31, 2016			7,228

		thousands of Euros
Opening Balance Sheet Receivable as of January 1, 2017			7,228
+ Other income			9,217
- Payment received			(7,341	)
- Adjustment			113
Closing Balance Sheet Receivable as of December 31, 2017			9,217

X

- Definition

Disclosure of tax credit carryforwards Explanatory.

+ References

No definition available.

+ Details

Name:	dbvt_DisclosureOfTaxCreditCarryforwardsExplanatory
Namespace Prefix:	dbvt_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of trade receivables.

+ References

No definition available.

+ Details

Name:	dbvt_DisclosureOfTradeReceivablesExplanatory
Namespace Prefix:	dbvt_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Text block.

+ References

No definition available.

+ Details

Name:	dbvt_TextBlock1Abstract
Namespace Prefix:	dbvt_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of other current assets. [Refer: Other current assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard
-URIDate 2017-03-09

+ Details

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