- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

+ References + Details

Trade and other receivables - Components (Details) - EUR (€) € in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Advances to suppliers	€ 638	€ 2,356
Unbilled revenues	616	858
Trade and other receivables	10,722	16,936
Trade notes and accounts receivable
Disclosure of detailed information about financial instruments [line items]
Financial assets	6,651	9,497
Trade notes and accounts receivable \| Cost
Disclosure of detailed information about financial instruments [line items]
Financial assets	14,712	17,780
Trade notes and accounts receivable \| Accumulated impairment
Disclosure of detailed information about financial instruments [line items]
Financial assets	(8,061)	(8,283)	€ (4,254)
Other receivables \| Cost
Disclosure of detailed information about financial instruments [line items]
Financial assets	3,406	4,728
Other receivables \| Accumulated impairment
Disclosure of detailed information about financial instruments [line items]
Financial assets	€ (589)	€ (503)	€ (484)