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Right-of-use assets (Tables)
12 Months Ended
Dec. 31, 2020
Right-of-use assets  
Schedule of carrying amounts of right-of-use assets and movements during the period

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Plant and

 

Other

 

Motor

 

 

In EUR k

    

Buildings*

    

Offices

    

equipment

    

equipment

    

Vehicles

    

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

As of January 1, 2019

 

 —

 

391

 

5,340

 

24

 

12

 

5,767

Additions

 

13,456

 

4,288

 

2,824

 

386

 

18

 

20,972

Depreciation expenses

 

(330)

 

(272)

 

(1,175)

 

(20)

 

(10)

 

(1,807)

As of December 31, 2019

 

13,126

 

4,407

 

6,989

 

390

 

20

 

24,932

Additions

 

 —

 

426

 

1,265

 

1,112

 

37

 

2,840

Reclass to property, plant & equipment**

 

 —

 

 —

 

(1,992)

 

 —

 

 —

 

(1,992)

Depreciation expenses

 

(1,121)

 

(657)

 

(1,675)

 

(187)

 

(20)

 

(3,660)

As of December 31, 2020

 

12,005

 

4,176

 

4,587

 

1,315

 

37

 

22,120


*     As the lease of land and buildings are made through one contract, all the related right-of-use assets are allocated to Buildings.

**   Reclass of leased assets to PP&E (note 12) represents purchased assets at the end of lease term.

 

Schedule of carrying amounts of lease liabilities and the movements during the period

 

 

 

 

 

in EUR k

    

2019

 

2020

 

 

 

 

 

As of January 1

 

3,465

 

21,704

Additions

 

20,946

 

3,654

Interest expenses

 

339

 

865

Payments

 

(3,046)

 

(5,018)

As of December 31

 

21,704

 

21,205

 

 

 

 

 

Current

 

3,635

 

3,528

Non-current

 

18,069

 

17,677

 

Schedule of amounts recognised in profit or loss related to leases

 

 

 

 

 

in EUR k

    

2019

 

2020

Depreciation expense of right-of-use assets

 

1,807

 

3,660

Interest expenses on lease liabilities

 

339

 

865

Rent expenses—short-term leases

 

185

 

1,695

Rent expense—leases of low-value assets

 

25

 

33

Total amounts recognized in profit or loss

 

2,356

 

6,253