XML 115 R91.htm IDEA: XBRL DOCUMENT
v3.20.4

Issued Share Capital and Other Reserves - Additional Information (Details) € / shares in Units, $ / shares in Units, € in Millions |  |  |  |  |  |  |  |  |  |  |  | 1 Months Ended | 12 Months Ended | 26 Months Ended |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Jul. 13, 2020 beneficiaryCertificate shares | Oct. 17, 2019 shares | Oct. 04, 2019 EUR (€) shares | Jul. 01, 2019 EUR (€) shares | Jul. 01, 2019 $ / shares | Nov. 05, 2018 EUR (€) shares | Nov. 05, 2018 USD ($) shares | Apr. 03, 2018 EUR (€) | Feb. 16, 2018 beneficiaryCertificate | Dec. 29, 2017 USD ($) shares | Dec. 15, 2017 USD ($) | Jul. 13, 2017 EUR (€) shares | Jul. 13, 2017 $ / shares | Oct. 17, 2016 EUR (€) shares | Oct. 17, 2016 $ / shares | Jan. 31, 2018 USD ($) shares | Dec. 31, 2020 EUR (€) beneficiaryCertificate € / shares shares | Dec. 31, 2019 EUR (€) beneficiaryCertificate € / shares shares | Dec. 31, 2018 EUR (€) € / shares shares | Dec. 31, 2020 EUR (€) beneficiaryCertificate € / shares shares | Jan. 01, 2018 shares | Dec. 31, 2017 USD ($) shares | Dec. 15, 2017 EUR (€) shares
Disclosure of classes of share capital [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Authorized and subscribed shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 403,032,520 | 403,032,520 | 403,032,520 | 403,032,520 |  |  |
Authorized and subscribed shares, par value | € / shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | € 0.000625 | € 0.000625 | € 0.000625 | € 0.000625 |  |  |
Proceeds from warrants issued | € |  |  |  | € 15 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of ordinary shares that can be acquired from warrants issued |  |  |  | 800,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Exercise price of each warrant | $ / shares |  |  |  |  | $ 190.09 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Exercise price of each warrant to fair market value of ordinary shares on date of issuance |  |  |  | 1.30% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ordinary shares issued | 1,084,043 | 1,991,627 | 1,600,000 |  |  |  |  |  |  | 1,754,960 |  |  |  |  |  | 9,431,960 |  |  |  |  | 9,431,960 |  | 4,800,000
Number of warrants exercised |  |  | 1,600,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from exercise of warrants | € |  |  | € 74 |  |  |  |  |  |  |  |  |  |  |  |  |  | € 0 | € 74 | € 0 |  |  |  |
Number of warrants effectively net settled | 1,600,000 | 3,520,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long term investments | € |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,277 | € 1,497 |  | € 2,277 |  |  |
Convertible notes exchanged principal amount | $ |  |  |  |  |  |  |  |  |  | $ 110,000,000 | $ 301,000,000 |  |  |  |  | $ 628,000,000 |  |  |  |  |  |  |
Number of beneficiary certificates issued per share | beneficiaryCertificate |  |  |  |  |  |  |  |  | 10 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Convertible notes | € |  |  |  |  |  |  |  | € 1,100 |  |  |  |  |  |  |  |  | € 1,100 |  |  |  |  |  |
Approved share repurchase amount | € |  |  |  |  |  | € 510 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of ordinary shares repurchased |  |  |  |  |  | 4,366,427 | 4,366,427 |  |  |  |  |  |  |  |  |  | 5,038,200 | 3,679,156 |  |  |  |  |
Number of treasury shares reissued |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,802,847 | 3,557,405 |  |  |  |  |
Number of ordinary shares held as treasury shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,402,063 | 3,166,710 |  | 3,402,063 |  |  |
Number of beneficiary certificates held by founders | beneficiaryCertificate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 365,014,840 | 378,201,910 |  | 365,014,840 |  |  |
November 5, 2018 Program |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of classes of share capital [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Approved share repurchase amount | € |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | € 510 |  |  |
Number of ordinary shares repurchased |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,366,427 |  |  |
Top of Range |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of classes of share capital [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ordinary shares authorized to be repurchased |  |  |  |  |  | 10,000,000 | 10,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Approved share repurchase amount | $ |  |  |  |  |  |  | $ 1,000,000,000.0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Certain Members of Key Management |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of classes of share capital [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from warrants issued | € |  |  |  | € 15 |  |  |  |  |  |  |  |  |  | € 27 |  |  |  |  |  |  |  |  |
Number of ordinary shares that can be acquired from warrants issued |  |  |  | 800,000 |  |  |  |  |  |  |  |  |  | 5,120,000 |  |  |  |  |  |  |  |  |
Exercise price of each warrant | $ / shares |  |  |  |  | $ 190.09 |  |  |  |  |  |  |  |  |  | $ 50.61 |  |  |  |  |  |  |  |
Exercise price of each warrant to fair market value of ordinary shares on date of issuance |  |  |  | 130.00% |  |  |  |  |  |  |  |  |  | 120.00% |  |  |  |  |  |  |  |  |
Ordinary shares issued |  | 1,991,627 | 1,600,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of warrants exercised |  |  | 1,600,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from exercise of warrants | € |  |  | € 74 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of warrants effectively net settled |  | 3,520,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee and Member of Management of Group |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of classes of share capital [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from warrants issued | € |  |  |  |  |  |  |  |  |  |  |  | € 9 |  |  |  |  |  |  |  |  |  |  |
Number of ordinary shares that can be acquired from warrants issued |  |  |  |  |  |  |  |  |  |  |  | 1,600,000 |  |  |  |  |  |  |  |  |  |  |
Exercise price of each warrant | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  | $ 89.73 |  |  |  |  |  |  |  |  |  |
Exercise price of each warrant to fair market value of ordinary shares on date of issuance |  |  |  |  |  |  |  |  |  |  |  | 130.00% |  |  |  |  |  |  |  |  |  |  |
Ordinary shares issued | 1,084,043 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of warrants effectively net settled | 1,600,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of beneficiary certificates issued | beneficiaryCertificate | 10,840,430 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
TME |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of classes of share capital [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ordinary shares issued |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8,552,440
Long term investments | € |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | € 910
Transfer restrictions period |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3 years |  |  |  |  |  |
December 15 and 29, 2017 | Convertible Notes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of classes of share capital [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ordinary shares issued |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,554,960 |
Debt principal amount | $ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 411,000,000 |
Accrued interest | $ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 37,000,000 |
Number of Ordinary Shares Outstanding |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of classes of share capital [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of shares issued and fully paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 193,614,910 | 187,492,667 | 183,901,040 | 193,614,910 |  |  |
Number of ordinary shares repurchased |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,038,200 | 3,679,156 | 6,427,271 |  |  |  |

X
- Definition Accrued interest. + References No definition available. + Details
Name: | ck0001639920_AccruedInterest
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Authorized and subscribed shares. + References No definition available. + Details
Name: | ck0001639920_AuthorizedAndSubscribedShares
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Debt principal amount. + References No definition available. + Details
Name: | ck0001639920_DebtPrincipalAmount
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Exercise price of each warrant to fair market value of ordinary shares on date of issuance + References No definition available. + Details
Name: | ck0001639920_ExercisePriceOfEachWarrantToFairMarketValueOfOrdinarySharesOnDateOfIssuance
Namespace Prefix: | ck0001639920_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in the number of ordinary shares outstanding through repurchases. + References No definition available. + Details
Name: | ck0001639920_IncreaseDecreaseThroughRepurchasesOfOrdinaryShares
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Increase in other paid in capital upon conversion of convertible instruments. + References No definition available. + Details
Name: | ck0001639920_IncreaseInOtherPaidInCapitalUponConversionOfConvertibleInstruments
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle). + References No definition available. + Details
Name: | ck0001639920_LongTermInvestments
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Number of beneficiary certificates held by founders. + References No definition available. + Details
Name: | ck0001639920_NumberOfBeneficiaryCertificatesHeldByFounders
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of beneficiary certificates issued. + References No definition available. + Details
Name: | ck0001639920_NumberOfBeneficiaryCertificatesIssued
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of beneficiary certificates issued per share. + References No definition available. + Details
Name: | ck0001639920_NumberOfBeneficiaryCertificatesIssuedPerShare
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of ordinary shares that can be acquired from warrants issued. + References No definition available. + Details
Name: | ck0001639920_NumberOfOrdinarySharesThatCanBeAcquiredFromWarrantsIssued
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of treasury shares issued to fulfill employee option and restricted stock unit exercises. + References No definition available. + Details
Name: | ck0001639920_NumberOfTreasurySharesIssuedRelatedToShareBasedPayments
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of warrants effectively net settled. + References No definition available. + Details
Name: | ck0001639920_NumberOfWarrantsEffectivelyNetSettled
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of warrants exercised. + References No definition available. + Details
Name: | ck0001639920_NumberOfWarrantsExercised
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Ordinary share transfer restrictions period. + References No definition available. + Details
Name: | ck0001639920_OrdinaryShareTransferRestrictionsPeriod
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Principal amount of convertible notes exchanged. + References No definition available. + Details
Name: | ck0001639920_PrincipalAmountOfConvertibleNotesExchanged
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from exercise of warrants. + References No definition available. + Details
Name: | ck0001639920_ProceedsFromExerciseOfWarrants
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Proceeds from warrants issued. + References No definition available. + Details
Name: | ck0001639920_ProceedsFromWarrantsIssued
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Authorized amount of repurchases through repurchase program. + References No definition available. + Details
Name: | ck0001639920_RepurchaseProgramAuthorizedRepurchaseAmount
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Authorized number of shares that can be repurchased through repurchase program. + References No definition available. + Details
Name: | ck0001639920_RepurchaseProgramAuthorizedRepurchaseShares
Namespace Prefix: | ck0001639920_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Warrants exercise price. + References No definition available. + Details
Name: | ck0001639920_WarrantsExercisePrice
Namespace Prefix: | ck0001639920_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfClassesOfShareCapitalLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of shares issued by the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_106_d&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_NumberOfSharesIssued
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of shares issued by the entity, for which full payment has been received. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 79 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_79_a_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_NumberOfSharesIssuedAndFullyPaid
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The nominal value per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 79 -Subparagraph a -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_79_a_iii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ParValuePerShare
Namespace Prefix: | ifrs-full_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 79 -Subparagraph a -Clause vi -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_79_a_vi&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | ck0001639920_ShareRepurchaseProgramsAxis=ck0001639920_ShareRepurchaseProgramOnNovemberFiveTwoThousandEighteenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_KeyManagementPersonnelOfEntityOrParentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=ck0001639920_EmployeeAndMemberOfManagementOfGroupMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=ck0001639920_TencentMusicEntertainmentGroupTMEMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfShareCapitalAxis=ck0001639920_DecemberFifteenAndTwentyNineTwoThousandAndSeventeenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=ck0001639920_ConvertibleNotesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ComponentsOfEquityAxis=ifrs-full_OrdinarySharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |