XML 36 R16.htm IDEA: XBRL DOCUMENT v3.20.4
Trade and other receivables
12 Months Ended
Dec. 31, 2020
Trade and other receivables  
Trade and other receivables

11    Trade and other receivables

Trade and other receivables were comprised of the following:

​

​

​

​

​

​

​

​

As of December 31, 

In thousands of EUR

    

2019

    

2020

Advances to suppliers

 

2,356

​

638

Trade notes and accounts receivable

 

17,780

​

14,712

Less: Allowance for impairment of trade notes and accounts receivable

 

(8,283)

​

(8,061)

Unbilled revenues

 

858

​

616

Other receivables

 

4,728

​

3,406

Less: Allowance for impairment of other receivables

 

(503)

​

(589)

Trade and other receivables

 

16,936

​

10,722

​

Allowance for expected credit losses

The movement of allowance for expected credit losses (“ECL”) of trade notes and accounts receivables and other receivables is as follows:

​

​

​

​

​

​

​

    

ECL of trade notes

    

​

​

​

and accounts

​

ECL of other

In thousands of EUR

    

receivable

    

receivables

Balance as of January 1, 2019

 

4,254

 

484

Additions

 

6,178

​

71

Reversal

 

(318)

​

(54)

Use of provision

 

(2,025)

​

—

Effect of translation

 

194

​

2

Balance as of December 31, 2019

 

8,283

 

503

Additions

 

4,349

​

215

Reversal

 

(129)

​

(30)

Use of provision

 

(3,557)

​

(75)

Effect of translation

 

(885)

​

(24)

Balance as of December 31, 2020

 

8,061

 

589

​

The ageing analysis of trade notes and accounts receivables is as follows:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Past due but not impaired

​

    

​

    

​

    

Total

    

Neither past

    

​

    

​

    

​

​

​

​

​

Total

​

expected

​

due nor

​

< 30

​

30 - 90

​

>90

In thousands of EUR

    

Total net

    

gross

    

credit losses

    

impaired

    

days

    

days

    

days

As of December 31, 2019

 

9,497

 

17,780

 

(8,283)

 

3,291

 

1,554

 

2,515

 

2,137

As of December 31, 2020

 

6,651

 

14,712

​

(8,061)

​

2,470

​

2,608

​

993

​

580

​

See Note 31 for disclosure of how the Group manages and measures credit quality of trade and other receivables that are neither past due nor impaired.