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Lease liabilities and commitment

12 Months Ended

Dec. 31, 2022

Lease Liabilities and Commitment [Abstract]

Lease liabilities and commitment

Note 10 — Lease liabilities and commitment

The Group entered into lease agreements for office space, garage, office equipment and vehicles with expiration dates ranging from 2023 to 2027. The lease terms were between 2 to 6 years. The Company’s lease liabilities payables and commitments for minimum lease payments under these leases as at December 31, 2022 and 2021 are as follows:

		December 31, 2022				December 31, 2021
		EUR				EUR
Lease liabilities payable:
Less than 1 year			80,637				77,520
1 to 3 years			141,909				147,453
3 to 5 years			84,864				131,904
More than 5 years			-				16,230
			307,410				373,107

A maturity analysis of lease liabilities based on undiscounted gross cash flow is reported in the table below:

		December 31, 2022				December 31, 2021
		EUR				EUR
Less than 1 year		82,666				80,054
1 to 3 years			144,273				150,793
3 to 5 years			85,289				133,169
More than 5 years			-				16,250
			312,228				380,266

At December 31, 2022, the total cash outflow for leases amount to EUR86,196 (2021: EUR56,996).

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- References

No definition available.

+ Details

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- Definition

The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2022-03-24
-Paragraph C12
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C
-URIDate 2022-03-24

+ Details

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