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v3.19.1

Explanation of the Effects of Transition to International Financial Reporting Standards - Summary of Reconciliation Statement of Consolidated Statements of Financial Position (Detail) - EUR (€) € in Thousands | Dec. 31, 2018 | Dec. 31, 2017 | Jan. 01, 2017
--- | --- | --- | ---
Non-current assets |  |  |
Property, plant and equipment | € 111,086 | € 115,190 | € 121,705
Intangible assets and goodwill | 5,892 | 5,837 | 3,927
Equity-accounted investees | 40,220 | 79 | 97
Other non-current receivables | 4,533 | 1,402 | 2,137
Other non-current assets | 3,359 | 2,851 | 1,323
Deferred tax assets | 475 | 626 | 1,146
Total non current assets | 165,565 | 125,985 | 130,335
Current assets |  |  |
Inventories | 84,227 | 91,077 | 91,014
Trade receivables | 40,967 | 37,549 | 40,138
Other current receivables | 9,507 | 12,910 | 18,237
Other current assets | 8,107 | 7,232 | 10,243
Current income tax assets | 1,986 | 2,413 | 1,254
Gains on derivative financial instruments | 218 | 339 | 223
Cash and cash equivalents | 62,131 | 55,035 | 64,981
Total current assets | 207,143 | 206,555 | 226,090
TOTAL ASSETS | 372,708 | 332,540 | 356,425
EQUITY |  |  |
Share capital | 54,853 | 54,853 | 54,853
Reserves | 17,198 | 16,398 | 24,065
Retained earnings | 64,496 | 31,244 | 61,636
EQUITY ATTRIBUTABLE TO OWNERS OF THE COMPANY | 136,547 | 102,495 | 140,554
Non-controlling interests | 1,634 | 2,039 | 3,445
TOTAL EQUITY | 138,181 | 104,534 | 143,999
Non-current liabilities |  |  |
Long-term borrowings | 10,361 | 20,877 | 6,329
Employees' leaving entitlement | 17,181 | 18,820 | 19,426
Non-current contract liabilities | 9,934 | 2,560 | 1,652
Provisions | 14,502 | 16,715 | 13,253
Deferred income for capital grants | 13,002 | 13,771 | 14,760
Deferred tax liabilities | 42 | 320 | 1,763
Total non current liabilities | 66,141 | 73,063 | 57,183
Current liabilities |  |  |
Bank overdraft and short-term borrowings | 35,148 | 25,967 | 24,427
Current portion of long-term borrowings | 10,582 | 4,840 | 11,632
Trade payables | 77,901 | 76,035 | 70,457
Other payables | 26,914 | 27,587 | 29,407
Current contract liabilities | 12,165 | 12,973 | 10,647
Provisions | 4,476 | 5,957 | 5,687
Liabilities for current income tax | 880 | 1,317 | 1,693
Losses on derivative financial instruments | 320 | 267 | 1,293
Total current liabilities | 168,386 | 154,943 | 155,243
TOTAL LIABILITIES | 234,527 | 228,006 | 212,426
TOTAL EQUITY AND LIABILITIES | € 372,708 | 332,540 | 356,425
Previous GAAP [member] |  |  |
Non-current assets |  |  |
Property, plant and equipment |  | 107,917 | 115,924
Intangible assets and goodwill |  | 5,514 | 4,233
Equity-accounted investees |  | 79 | 97
Other non-current receivables |  | 1,402 | 2,137
Deferred tax assets |  | 626 | 1,100
Total non current assets |  | 115,538 | 123,491
Current assets |  |  |
Inventories |  | 80,273 | 78,384
Trade receivables |  | 46,852 | 53,087
Other current receivables |  | 12,910 | 18,237
Other current assets |  | 4,404 | 7,573
Current income tax assets |  | 2,413 | 1,254
Gains on derivative financial instruments |  | 339 | 223
Cash and cash equivalents |  | 55,035 | 64,981
Total current assets |  | 202,226 | 223,739
TOTAL ASSETS |  | 317,764 | 347,230
EQUITY |  |  |
Share capital |  | 54,853 | 54,853
Reserves |  | 5,247 | 16,439
Retained earnings |  | 46,346 | 77,745
EQUITY ATTRIBUTABLE TO OWNERS OF THE COMPANY |  | 106,446 | 149,037
Non-controlling interests |  | 2,039 | 3,445
TOTAL EQUITY |  | 108,485 | 152,482
Non-current liabilities |  |  |
Long-term borrowings |  | 20,877 | 6,329
Employees' leaving entitlement |  | 17,210 | 17,791
Provisions |  | 16,715 | 13,253
Deferred income for capital grants |  | 6,809 | 7,195
Deferred tax liabilities |  | 48 | 1,763
Total non current liabilities |  | 61,659 | 46,331
Current liabilities |  |  |
Bank overdraft and short-term borrowings |  | 19,680 | 18,152
Current portion of long-term borrowings |  | 4,840 | 11,632
Trade payables |  | 76,035 | 70,457
Other payables |  | 27,587 | 29,407
Current contract liabilities |  | 11,937 | 10,096
Provisions |  | 5,957 | 5,687
Liabilities for current income tax |  | 1,317 | 1,693
Losses on derivative financial instruments |  | 267 | 1,293
Total current liabilities |  | 147,620 | 148,417
TOTAL LIABILITIES |  | 209,279 | 194,748
TOTAL EQUITY AND LIABILITIES |  | 317,764 | 347,230
Effect of transition to IFRSs [member] |  |  |
Non-current assets |  |  |
Property, plant and equipment |  | 7,273 | 5,781
Intangible assets and goodwill |  | 323 | (306)
Other non-current assets |  | 2,851 | 1,323
Deferred tax assets |  |  | 46
Total non current assets |  | 10,447 | 6,844
Current assets |  |  |
Inventories |  | 10,804 | 12,630
Trade receivables |  | (9,303) | (12,949)
Other current assets |  | 2,828 | 2,670
Total current assets |  | 4,329 | 2,351
TOTAL ASSETS |  | 14,776 | 9,195
EQUITY |  |  |
Reserves |  | 11,151 | 7,626
Retained earnings |  | (15,102) | (16,109)
EQUITY ATTRIBUTABLE TO OWNERS OF THE COMPANY |  | (3,951) | (8,483)
TOTAL EQUITY |  | (3,951) | (8,483)
Non-current liabilities |  |  |
Employees' leaving entitlement |  | 1,610 | 1,635
Non-current contract liabilities |  | 2,560 | 1,652
Deferred income for capital grants |  | 6,962 | 7,565
Deferred tax liabilities |  | 272 |
Total non current liabilities |  | 11,404 | 10,852
Current liabilities |  |  |
Bank overdraft and short-term borrowings |  | 6,287 | 6,275
Current contract liabilities |  | 1,036 | 551
Total current liabilities |  | 7,323 | 6,826
TOTAL LIABILITIES |  | 18,727 | 17,678
TOTAL EQUITY AND LIABILITIES |  | 14,776 | 9,195
IFRS [member] |  |  |
Non-current assets |  |  |
Property, plant and equipment |  | 115,190 | 121,705
Intangible assets and goodwill |  | 5,837 | 3,927
Equity-accounted investees |  | 79 | 97
Other non-current receivables |  | 1,402 | 2,137
Other non-current assets |  | 2,851 | 1,323
Deferred tax assets |  | 626 | 1,146
Total non current assets |  | 125,985 | 130,335
Current assets |  |  |
Inventories |  | 91,077 | 91,014
Trade receivables |  | 37,549 | 40,138
Other current receivables |  | 12,910 | 18,237
Other current assets |  | 7,232 | 10,243
Current income tax assets |  | 2,413 | 1,254
Gains on derivative financial instruments |  | 339 | 223
Cash and cash equivalents |  | 55,035 | 60,565
Total current assets |  | 206,555 | 226,090
TOTAL ASSETS |  | 332,540 | 356,425
EQUITY |  |  |
Share capital |  | 54,853 | 54,853
Reserves |  | 16,398 | 24,065
Retained earnings |  | 31,244 | 61,636
EQUITY ATTRIBUTABLE TO OWNERS OF THE COMPANY |  | 102,495 | 140,554
Non-controlling interests |  | 2,039 | 3,445
TOTAL EQUITY |  | 104,534 | 143,999
Non-current liabilities |  |  |
Long-term borrowings |  | 20,877 | 6,329
Employees' leaving entitlement |  | 18,820 | 19,426
Non-current contract liabilities |  | 2,560 | 1,652
Provisions |  | 16,715 | 13,253
Deferred income for capital grants |  | 13,771 | 14,760
Deferred tax liabilities |  | 320 | 1,763
Total non current liabilities |  | 73,063 | 57,183
Current liabilities |  |  |
Bank overdraft and short-term borrowings |  | 25,967 | 24,427
Current portion of long-term borrowings |  | 4,840 | 11,632
Trade payables |  | 76,035 | 70,457
Other payables |  | 27,587 | 29,407
Current contract liabilities |  | 12,973 | 10,647
Provisions |  | 5,957 | 5,687
Liabilities for current income tax |  | 1,317 | 1,693
Losses on derivative financial instruments |  | 267 | 1,293
Total current liabilities |  | 154,943 | 155,243
TOTAL LIABILITIES |  | 228,006 | 212,426
TOTAL EQUITY AND LIABILITIES |  | € 332,540 | € 356,425

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- Definition The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of current inventories. [Refer: Inventories] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2018-01-01 -Paragraph 36 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=2&date=2018-03-01&anchor=para_36_b&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_g&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 68 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_68&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The nominal value of capital issued. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_78_e&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2018-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2018-03-01&anchor=para_93_a&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 28 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_28_d&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2018-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2018-03-01&anchor=para_93_b&doctype=Standard -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2018-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2018-03-01&anchor=para_93_e&doctype=Standard -URIDate 2018-03-16 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_23&doctype=Standard -URIDate 2018-03-16 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph 12 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_12_f&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph q -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_q&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2018-01-01 -Paragraph 22 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=10&date=2018-03-01&anchor=para_22&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of non-current contract liabilities. [Refer: Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 105 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_105&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of non-current provisions. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph l -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_l&doctype=Standard -URIDate 2018-03-16 + Details
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