- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

+ References + Details

Financial risk management - Disclosure of trade receivables (Detail) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	€ 48,868	€ 39,781
Loss allowance	(6,211)	(6,308)	€ (5,904)
Not yet due
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	33,279	28,046
0-90 days overdue
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	10,498	8,816
Loss allowance		(63)
90-180 days overdue
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	4,332	1,135
Loss allowance		(285)
>180 days overdue
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	759	1,784
Loss allowance		(5,960)
Gross carrying amount [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	55,079	46,089
Loss allowance	(6,211)
Gross carrying amount [member] \| Not yet due
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	33,279	28,046
Gross carrying amount [member] \| 0-90 days overdue
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	10,616	8,879
Loss allowance	(118)
Gross carrying amount [member] \| 90-180 days overdue
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	4,618	1,420
Loss allowance	(286)
Gross carrying amount [member] \| >180 days overdue
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	6,566	€ 7,744
Loss allowance	€ (5,807)