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Financial Assets at Fair Value Through Profit or Loss | 6 Months Ended
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Jun. 30, 2023
Financial Assets at Fair Value Through Profit or Loss [Abstract] |
Financial assets at fair value through profit or loss | Note 8 — Financial assets at fair value through profit or loss The Group classifies the following financial assets at fair value through profit or loss (FVPL):
| ● | Equity investments that are held for trading.
Financial assets mandatorily measured at FVPL include the following:
|  | June 30, 2023 |  |  | December 31, 2022 |
|  | EUR |  |  | EUR |
Current Assets |  |  |  |  |  |
US listed equity securities |  |  | 123,670 |  |  |  | - |
During the year, the following gains/(losses) were recognised in profit or loss:
|  | June 30, 2023 |  |  | December 31, 2022
|  | EUR |  |  | EUR
Fair value gains/ (losses) on equity investments at FVPL recognised in other gains/ (losses) |  |  | 27,186 |  |  | -

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- Definition The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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