INTANGILE ASSETS AND GOODWILL (Tables)

12 Months Ended

Dec. 31, 2021

Intangible Assets [Abstract]

Summary of Intangible Assets And Goodwill

In thousands of USD	Goodwill	Assets under construction1	Patent, trademarks and other rights	Software	TOTAL
Cost
At January 1, 2021	35	256,200	573	5,575	262,383
Additions	—	225,885	—	6,103	231,988
Transfers	—	(311)	—	(385)	(696)
Disposals	—	(834)	—	(284)	(1,118)
Foreign exchange differences	(3)	(7,099)	(5)	(168)	(7,275)
At December 31, 2021	32	473,841	568	10,841	485,282
Amortization/impairment
At January 1, 2021	(2)	(49,058)	(102)	(2,498)	(51,660)
Amortization	—	—	(73)	(2,698)	(2,771)
Disposals	—	—	—	276	276
Transfers	—	—	—	385	385
Impairments	—	(17,243)	(325)	—	(17,568)
Foreign exchange differences	—	653	6	71	730
At December 31, 2021	(2)	(65,648)	(494)	(4,464)	(70,608)
Net book Value
At January 1, 2021	33	207,142	471	3,077	210,723
At December 31, 2021	30	408,193	74	6,377	414,674
In thousands of USD	Goodwill	Assets under construction1	Patent, trademarks and other rights	Software	TOTAL
Cost
At January 1, 2020	7	140,353	117	2,690	143,167
Additions	30	105,519	—	2,643	108,192
Additions through business combinations under common control	—	—	414	—	414
Additions through business combinations	—	—	—	5	5
Transfers	(4)	—	—	—	(4)
Disposals	—	—	—	(11)	(11)
Foreign exchange differences	2	10,328	42	248	10,620
At December 31, 2020	35	256,200	573	5,575	262,383

In thousands of USD	Goodwill	Assets under construction1	Patent, trademarks and other rights	Software	TOTAL
Amortization/impairment
At January 1, 2020	(7)	(47,125)	(19)	(1,371)	(48,522)
Amortization			(31)	(1,024)	(1,055)
Additions through business combinations under common control	—		(44)	—	(44)
Transfers	5	—	—	—	5
Disposals	—	—	—	5	5
Impairment	—	(420)			(420)
Foreign exchange differences	—	(1,513)	(8)	(108)	(1,629)
At December 31, 2020	(2)	(49,058)	(102)	(2,498)	(51,660)
Net book Value
At January 1, 2020	—	93,228	98	1,319	94,645
At December 31, 2020	33	207,142	471	3,077	210,723

1.Assets under construction include all costs of projects that are in development phase. The projects under development relate to electric vehicles, electric vehicle components and software. Assets under construction include equipment, tolling and parts that have been acquired during which will be used for the development of Arrival's projects. The amount of these additions during the year amounted to USD 41,977,833 (2020: USD 18,175,106).