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FINANCIAL ASSETS AND LIABILITIES (Tables)
 9 Months Ended
Sep. 30, 2022
Financial Instruments [Abstract]  
Classification of financial instruments The classification of financial instruments is summarized as follows:
ClassificationsSeptember 30, 2022December 31, 2021
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FINANCIAL ASSETS
Cash
Amortized cost66,613,415241,702,030
Trade and other receivablesAmortized cost25,230,38025,373,946
Incentives from "support program for the deployment of electric school buses" and from "zero-emission truck and bus program" receivable
Amortized cost10,852,1193,904,401 
Other government assistance receivableAmortized cost6,638,021903,356 
FINANCIAL LIABILITIES
Loans on research and development tax credits and subsidies receivableAmortized cost9,771,49410,564,590 
Trade and other payablesAmortized cost65,419,05133,343,630 
Long-term debt and other debtsAmortized cost47,700,0112,513,080 
Share warrant obligationsFVTPL18,417,632106,225,934 
The Group's financial instruments are categorized as follow on the fair value hierarchy:
Fair Value Hierarchy
FINANCIAL INSTRUMENTS MEASURED AT FAIR VALUE
Share warrant obligations- publicLevel 1
Share warrant obligations- privateLevel 2
Share warrant obligations- warrant issued to a customerLevel 3
FINANCIAL INSTRUMENTS MEASURED AT AMORTIZED COST
Long-term debtLevel 2