XML 75 R47.htm IDEA: XBRL DOCUMENT
v3.22.1

Fair Value of Financial Instruments (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Disclosure of detailed information about financial instruments [abstract] |
Disclosure of financial assets and liabilities carrying values by category and fair values | The following tables provide the financial assets and liabilities carrying values by category and fair values as of December 31, 2021, December 31, 2020 and December 31, 2019:
|  |  | As of 31/12/2019
|  |  | Carrying value |  | Fair value
|  |  | As per |  | Assets at |  | Loans & |  | Debt at |  | Level 1 |  | Level 2 |  | Level 3
|  |  | statement of |  | fair value |  | receivables |  | amortized |  |  |  |  |  |
|  |  | financial |  | through |  |  |  | cost |  |  |  |  |  |
| (in € thousands) |  | position |  | profit & loss |  |  |  |  |  |  |  |  |  |
| Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Loans |  | 307 |  |  |  |  | 307 |  |  |  |  |  |  | 307 |  |  |
| Deposits and guarantees |  | 396 |  |  |  |  | 396 |  |  |  |  |  |  | 396 |  |  |
| Trade receivables |  | 207 |  |  |  |  | 207 |  |  |  |  |  |  | 207 |  |  |
| Cash and cash equivalents |  | 276,748 |  |  | 276,748 |  |  |  |  |  |  | 276,748 |  |  |  |  |
| TOTAL - Assets |  | 277,658 |  |  | 276,748 |  |  | 911 |  |  | — |  |  | 276,748 |  |  | 911 |  |  | — |
| Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Conditional advances |  | 3,229 |  |  |  |  |  |  | 3,229 |  |  |  |  |  |  | 3,229 |
| Convertible loans |  | 165,454 |  |  |  |  |  |  | 165,454 |  |  |  |  | 165,454 |  |  |
| Bank loans |  | 2,645 |  |  |  |  |  |  | 2,645 |  |  |  |  | 2,645 |  |  |
| Obligations under finance leases |  | 12,281 |  |  |  |  |  |  | 12,281 |  |  |  |  | 12,281 |  |  |
| Accrued interests |  | 1 |  |  |  |  |  |  | 1 |  |  |  |  | 1 |  |  |
| Other financial loans and borrowings |  | 7 |  |  |  |  |  |  | 7 |  |  |  |  | 7 |  |  |
| Trade payables |  | 32,753 |  |  |  |  |  |  | 32,753 |  |  |  |  | 32,753 |  |  |
| Other payables |  | 527 |  |  |  |  |  |  | 527 |  |  |  |  | 527 |  |  |
| TOTAL - Liabilities |  | 216,898 |  |  | — |  |  | — |  |  | 216,898 |  |  | — |  |  | 213,669 |  |  | 3,229 |
|  |  | As of 31/12/2020
|  |  | Carrying value |  | Fair value
|  |  | As per |  | Assets at |  | Loans & |  | Debt at |  | Level 1 |  | Level 2 |  | Level 3
|  |  | statement of |  | fair value |  | receivables |  | amortized |  |  |  |  |  |
|  |  | financial |  | through |  |  |  | cost |  |  |  |  |  |
| (in € thousands) |  | position |  | profit & loss |  |  |  |  |  |  |  |  |  |
| Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Loans |  | 352 |  |  |  |  | 352 |  |  |  |  |  |  | 352 |  |  |
| Deposits and guarantees |  | 418 |  |  |  |  | 418 |  |  |  |  |  |  | 418 |  |  |
| Trade receivables |  | 793 |  |  |  |  | 793 |  |  |  |  |  |  | 793 |  |  |
| Cash and cash equivalents |  | 171,029 |  |  | 171,029 |  |  |  |  |  |  | 171,029 |  |  |  |  |
| TOTAL - Assets |  | 172,592 |  |  | 171,029 |  |  | 1,563 |  |  | 0 |  | 171,029 |  |  | 1,563 |  |  | 0
| Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Conditional advances |  | 3,229 |  |  |  |  |  |  | 3,229 |  |  |  |  |  |  | 3,229 |
| Convertible loans |  | 170,782 |  |  |  |  |  |  | 170,782 |  |  |  |  | 170,782 |  |  |
| Bank loans |  | 1,540 |  |  |  |  |  |  | 1,540 |  |  |  |  | 1,540 |  |  |
| Obligations under finance leases |  | 10,131 |  |  |  |  |  |  | 10,131 |  |  |  |  | 10,131 |  |  |
| Other financial loans and borrowings |  | 7 |  |  |  |  |  |  | 7 |  |  |  |  | 7 |  |  |
| Trade payables |  | 20,337 |  |  |  |  |  |  | 20,337 |  |  |  |  | 20,337 |  |  |
| Other payables |  | 569 |  |  |  |  |  |  | 569 |  |  |  |  | 569 |  |  |
| TOTAL - Liabilities |  | 206,596 |  |  | 0 |  | 0 |  | 206,596 |  |  | 0 |  | 203,367 |  |  | 3,229 |
|  |  | As of 31/12/2021
|  |  | Carrying value |  | Fair value
|  |  | As per |  | Assets at |  | Loans & |  | Debt at |  | Level 1 |  | Level 2 |  | Level 3
|  |  | statement of |  | fair value |  | receivables |  | amortized |  |  |  |  |  |
|  |  | financial |  | through |  |  |  | cost |  |  |  |  |  |
| (in € thousands) |  | position |  | profit & loss |  |  |  |  |  |  |  |  |  |
| Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Equity investments |  | 3,133 |  |  | 3,133 |  |  |  |  |  |  |  |  |  |  | 3,133 |
| Loans |  | 388 |  |  |  |  | 388 |  |  |  |  |  |  | 388 |  |  |
| Deposits and guarantees |  | 397 |  |  |  |  | 397 |  |  |  |  |  |  | 397 |  |  |
| Trade receivables |  | 57 |  |  |  |  | 57 |  |  |  |  |  |  | 57 |  |  |
| Cash and cash equivalents |  | 258,756 |  |  | 258,756 |  |  |  |  |  |  | 258,756 |  |  |  |  |
| TOTAL - Assets |  | 262,731 |  |  | 261,889 |  |  | 842 |  |  | — |  |  | 258,756 |  |  | 842 |  |  | 3,133 |
| Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Conditional advances |  | 3,229 |  |  |  |  |  |  | 3,229 |  |  |  |  |  |  | 3,229 |
| Convertible loans |  | 48,097 |  |  |  |  |  |  | 48,097 |  |  |  |  | 48,097 |  |  |
| Bank loans |  | 15,824 |  |  |  |  |  |  | 15,824 |  |  |  |  | 15,824 |  |  |
| Obligations under finance leases |  | 7,069 |  |  |  |  |  |  | 7,069 |  |  |  |  | 7,069 |  |  |
| Accrued interests |  | 16 |  |  |  |  |  |  | 16 |  |  |  |  | 16 |  |  |
| Trade payables |  | 12,304 |  |  |  |  |  |  | 12,304 |  |  |  |  | 12,304 |  |  |
| Other payables |  | 579 |  |  |  |  |  |  | 579 |  |  |  |  | 579 |  |  |
| TOTAL - Liabilities |  | 87,118 |  |  | — |  |  | — |  |  | 87,118 |  |  | — |  |  | 83,889 |  |  | 3,229 |
About the equity investment in the table above: As the equity investment was made on December 16, 2021, we believe that fair market value as of December 31, 2021 is consistent with the cost of the investment.

X
- Definition The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration