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Business Combinations (Tables)
12 Months Ended
Dec. 31, 2021
Business Combinations [Abstract]  
Summary of Fair Values of Identifiable Net Assets

The final fair values and values in accordance with IFRS 3 of the identifiable net assets of BioNTech Austria as at the date of acquisition were as follows:

(in millions)

 

Fair value
recognized on
 acquisition
BioNTech R&D (Austria) GmbH

Assets

 

 

Intangible assets

 

43.3

Other assets non-current and current

 

1.5

Total assets

 

44.8

 

 

 

Liabilities

 

 

Other liabilities non-current and current

 

15.4

Total liabilities

 

15.4

 

 

 

Total identifiable net assets at fair value

 

29.4

 

 

 

Bargain purchase

 

                           (2.2)

Consideration transferred

 

27.2

 

 

 

Consideration

 

 

Cash paid

 

21.7

Contingent consideration liability

 

5.5

Total consideration

 

27.2

 

(in millions)

 

BioNTech R&D (Austria) GmbH

Transaction costs of the acquisition (included in cash flows from operating activities)

 

€(0.5)

Net cash acquired (included in cash flows used in investing)

 

0.9

Cash paid (included in cash flow used in investing activities)

 

                         (21.7)

Net cash flow on acquisition

 

€(21.3)

The fair values and values in accordance with IFRS 3 of the identifiable net assets of BioNTech US Inc. as at the date of acquisition were as follows:

 

(in millions)

 

Fair value
recognized on
acquisition
BioNTech US Inc.

Assets

 

 

Intangible assets

 

29.9

Property, plant and equipment

 

5.6

Right-of-use assets

 

6.9

Other assets non-current and current

 

2.7

Cash and cash equivalents

 

7.7

Total assets

 

52.8

 

 

 

Liabilities

 

 

Trade payables

 

1.7

Other liabilities non-current and current

 

17.8

Total liabilities

 

19.5

 

 

 

Total identifiable net assets at fair value

 

33.3

 

 

 

Goodwill from the acquisition

 

56.6

Consideration transferred

 

89.9

 

 

 

Consideration

 

 

Shares issued, at fair value

 

89.5

Cash paid

 

0.4

Total consideration

 

89.9

The fair values and values in accordance with IFRS 3 of the identifiable net assets of BioNTech Manufacturing Marburg GmbH, or BioNTech Marburg, as at the date of acquisition were as follows:

(in millions)

 

Fair value
recognized on
acquisition
BioNTech Manufacturing Marburg GmbH

Assets

 

 

Property, plant and equipment

 

79.8

Right-of-use assets

 

28.5

Inventories

 

2.4

Other assets non-current and current

 

4.3

Cash and cash equivalents

 

16.5

Total assets

 

131.5

 

 

 

Liabilities

 

 

Provisions non-current and current

 

5.1

Trade payables

 

8.1

Other liabilities non-current and current

 

33.4

Total liabilities

 

46.6

 

 

 

Total identifiable net assets at fair value

 

84.9

 

 

 

Bargain purchase

 

  (7.0)

Consideration transferred

 

77.9

 

 

 

Consideration

 

 

Cash paid

 

77.9

Total consideration

 

77.9