XML 331 R55.htm IDEA: XBRL DOCUMENT
v3.24.1

Right of Use Assets (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Right of Use Assets |
Schedule of reconciliation of changes in right of use assets, interest expense, lease expense not capitalized in lease liabilities and total cash outflows for all leases | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | Leasehold | Warehouse | Office | ​
EUR’000 | ​ | equipment | facilities | space | Total
Cost 2023 | ​ |  |  |  |
Beginning of financial year |  | 464 | — | 1,681 | 2,145
Acquisition of businesses |  | — | 421 | 612 | 1,033
Exchange differences | ​ | — | (12) | (32) | (44)
31 December 2023 |  | 464 | 409 | 2,261 | 3,134
Accumulated depreciation |  |  |  |  |
Beginning of financial year |  | 381 | — | 1,477 | 1,858
Amortisation charge |  | 83 | 30 | 221 | 334
Exchange differences | ​ | — | (6) | (25) | (31)
31 December 2023 |  | 464 | 24 | 1,673 | 2,161
Net book value |  | — | 385 | 588 | 973
​
​ | ​ | ​ | ​ | ​
​ |  | Leasehold | Office |
EUR’000 | ​ | equipment | space | Total
Cost 2022 | ​ | ​ | ​ | ​
Beginning of financial year |  | — | 1,572 | 1,572
Movement during the year |  | 464 | 109 | 573
31 December 2022 |  | 464 | 1,681 | 2,145
Accumulated depreciation |  |  |  |
Beginning of financial year |  | — | 1,108 | 1,108
Amortisation charge |  | 381 | 369 | 750
31 December 2022 |  | 381 | 1,477 | 1,858
Net book value |  | 83 | 204 | 287
​
​ | ​ | ​ | ​
​ |  | Office |
EUR’000 | ​ | space | Total
Cost 2021 |  |  |
Beginning of financial year |  | 1,572 | 1,572
31 December 2021 |  | 1,572 | 1,572
Accumulated depreciation |  |  |
Beginning of financial year |  | 832 | 832
Amortisation charge |  | 276 | 276
31 December 2021 |  | 1,108 | 1,108
Net book value |  | 464 | 464
​ a. Interest expense
​ | ​ | ​ | ​ | ​
EUR’000 |  | 2023 | 2022 | 2021
Interest expense on lease liabilities (vessels and office) |  | 25 | 21 | 30
​ b. Lease expense not capitalised in lease liabilities
​ | ​ | ​ | ​ | ​
EUR’000 |  | 2023 | 2022 | 2021
Short-term lease expense |  | 180 | 53 | 34
​ c. Total cash outflow for all leases in 2023, 2022 and 2021 were EUR 283 thousand, EUR 728 thousand and EUR 315 thousand respectively, excluding variable lease fee (refer to Note 24).
​ | ​ | ​ | ​ | ​
EUR’000 |  | 2023 | 2022 | 2021
Repayment of lease liability |  | 283 | 728 | 315
Rental above standby rate |  | — | — | 196
Cash outflow for leases that are not capitalised |  | 180 | 53 | 34
​ |  | 463 | 781 | 545
​

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

X
- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration