Financial instruments and risk management (Tables)

9 Months Ended

Sep. 30, 2022

Financial Instruments And Risk Management

Schedule of unobservable inputs in fair value measurement within Level 3

	Carrying value					Fair value
	Cash and receivables	Liabilities		Total carrying amount			Level 1		Level 2	Level 3	Total
	€’000	€’000		€’000			€’000		€’000	€’000	€’000
2022
Cash and cash equivalents	3,610	—		3,610			—		—	—	—
Other receivables*	394	—		394			—		—	—	—
Trade payables	—	(1,865	)	(1,865	)		—		—	—	—
Tradeable warrants	—	(9,736	)	(9,736	)		(9,736	)	—	—	(9,736	)
Other payables**	—	(1,592	)	(1,592	)		—		—	—	—
	4,004	(13,193	)	(9,189	)		(9,736	)	—	—	(9,736	)

	Carrying value						Fair value
		Cash and receivables	Liabilities		Total carrying amount			Level 1		Level 2	Level 3	Total
		€’000	€’000		€’000			€’000		€’000	€’000	€’000
2021
Cash and cash equivalents		7,681	—		7,681			—		—	—	—
Financial assets at FVTPL		27,453	—		27,453			27,453				27,453
Other receivables*		333	—		333			—		—	—	—
Trade payables		—	(1,029	)	(1,029	)		—		—	—	—
Tradeable warrants		—	(15,271	)	(15,271	)		(15,271	)	—	—	(15,271	)
Other payables**		—	(1,687	)	(1,687	)		—		—	—	—
		35,467	(17,987	)	17,480			12,182		—	—	12,182

* Prepayments and VAT have been excluded as they are not classified as a financial asset.

** Employment taxes have been excluded as these are statutory liabilities.

Schedule of significant exchange rates

	Average rate		Period-end spot rate
	2022	2021	2022	2021
Euro
AUD	1.5052	1.5767	1.50760	1.5615
USD	1.0650	0.8356	0.97480	1.1326