XML 40 R17.htm IDEA: XBRL DOCUMENT v3.22.2.2

Note 6 - Disclosures to the interim condensed consolidated statements of income or loss (Tables)

6 Months Ended

Jun. 30, 2022

Statement Line Items [Line Items]

Schedule of expected status of ESOP

​

​	​	​
Entitlement to ESOP		Number of Entitlements
Entitlement for 2021 tranche		158
Entitlement for 2022 tranche		301
Total		459

Schedule of table illustrating planned volume of the program, the weighted average fair value at reporting date as well as the total expense of the period and the corresponding increase in equity

​

​	​	​
June 30, 2022		Equity-settled
Number of options planned to be granted		506,379
Weighted average fair value at reporting date (EUR)		2.77
Expense of the period (EUR)		292,264
Increase in equity (EUR)		292,264

Schedule of table illustrating number of, and movements in, share options during the year

​

​	​	​
2022		Share options
January 1, 2022		0
Planned to be granted		506,379
Forfeited		0
June 30, 2022		506,379

Schedule of inputs used in determination of fair value of the share options for the equity-settled share-based transactions

​

​	​	​	​	​	​
​		2021		2022	​
Input parameter		tranche		tranche	​
Share price (EUR		2.83		2.83	​
Exercise price (EUR)		0.06		0.06	​
Risk-free interest rate		-0.44	%	0.39	%
Expected volatility		80.5	%	67.8	%
Option life (years)		0.25		1.25	​
Expected dividends (EUR)		0.00		0.00	​

Schedule of other operating income/expenses

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three Months ended

Six months ended

​

​

30-Jun-22

​

30-Jun-21

​

30-Jun-22

​

30-Jun-21

​

kEUR

kEUR

kEUR

kEUR

Other operating income

​

974

​

209

​

1,850

​

370

Income from currency valuation

​

974

​

—

​

1,563

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

Income relating to other periods

​

—

​

142

​

275

​

225

Income Renault ZOE

​

—

​

2

​

—

​

45

Miscellaneous

​

—

​

66

​

12

​

100

​

​

​

​

​

​

​

​

​

​

​

​

​

Other operating expenses

​

35

​

—

​

97

​

—

Expenses from currency valuation

​

34

​

—

​

78

​

—

Miscellaneous

​

1

​

—

​

19

​

—

​

​

939

​

209

​

1,753

​

370

Disclosure of research and development expense [text block]

​

​	​	​	​	​	​	​	​	​
​	​	Three Months ended			​	Six months ended
​	​	30-Jun-22	​	30-Jun-21	​	30-Jun-22	​	30-Jun-21
​		kEUR		kEUR		kEUR		kEUR
​	​	​	​	​	​	​	​	​
Development cost of prototypes		24,340	​	7,723	​	42,670	​	8,792
Personnel expenses		5,439	​	2,230	​	9,346	​	3,115
thereof related to the ESOP (IFRS 2)		211	​	—	​	211	​	—
Software fees and subscriptions		259	​	—	​	465	​	—
Professional services		48	​	127	​	165	​	380
Depreciation and amortization		136	​	58	​	273	​	105
Other		181	​	295	​	223	​	433
​		30,402	​	10,432	​	53,142	​	12,825

Disclosure of general and administrative expense explanatory [text block]

​

​	​	​	​	​	​	​	​	​
​		Three Months ended			​	Six months ended
​	​	30-Jun-22	​	30-Jun-21	​	30-Jun-22	​	30-Jun-21
​		kEUR		kEUR		kEUR		kEUR
​	​	​	​	​	​	​	​	​
Professional services		1,070	​	368	​	2,496		2,621
Personnel expenses		1,697	​	1,267	​	3,055		2,695
thereof related to the ESOP (IFRS 2)		502	​	909	​	502		1,165
Impairment	​	—	​	1,882	​	—	​	1,882
Other		1,781	​	250	​	2,045		475
​		4,548	​	3,767	​	7,596		7,673

X

- Definition

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2021-01-01
-Paragraph 47
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_47_a&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2021-01-01
-Paragraph 45
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_45_b&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of other operating income or expense. [Refer: Other operating income (expense)]

+ 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_DisclosureOfOtherOperatingIncomeExpenseExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of research and development expense. [Refer: Research and development expense]

+ 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_DisclosureOfResearchAndDevelopmentExpenseExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The tabular disclosure for the expected status of Employee Stock Option Program.

+ References

No definition available.

+ Details

Name:	sev_DisclosureOfExpectedStatusOfEmployeeStockOptionProgramTableTextBlock
Namespace Prefix:	sev_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of general and administrative expenses.

+ References

No definition available.

+ Details

Name:	sev_DisclosureOfGeneralAndAdministrativeExpenseExplanatoryTextBlock
Namespace Prefix:	sev_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The tabular disclosure for planned volume of the Employee Stock Option Program, the weighted average fair value at reporting date as well as the total expense of the period and the corresponding increase in equity.

+ References

No definition available.

+ Details

Name:	sev_ScheduleOfPlannedVolumeOfProgramWeightedAverageFairValueAtReportingDateAsWellAsTotalExpenseOfPeriodAndCorrespondingIncreaseInEquityTableTextBlock
Namespace Prefix:	sev_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	sev_StatementLineItems
Namespace Prefix:	sev_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration