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Financial instruments - fair values and risk management (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2021
Dec. 31, 2020
Financial instruments - fair values and risk management    
Summary of financial assets

    

    

As restated,

    

As previously reported,

June 30, 2021

December 31, 2020

December 31, 2020

Financial assets at amortized cost

 

  

 

  

 

  

Trade receivables

 

62,274

 

30,719

 

30,909

Cash and cash equivalents

 

40,898

 

84,557

 

84,557

Loans receivable

 

282

 

8

 

8

Total

 

103,454

 

115,284

 

115,474

December 31, 

December 31, 

    

Note

    

2020

    

2019

Financial assets at amortized cost

  

  

Trade receivables

 

18

 

30,909

 

23,767

Cash and cash equivalents

 

19

 

84,557

 

17,565

Loans receivable

 

16

 

8

 

521

Total

 

115,474

 

41,853

Summary of financial liabilities

    

    

As restated,

    

As previously reported,

June 30, 2021

December 31, 2020

December 31, 2020

Financial liabilities not measured at fair value

 

  

 

  

 

  

Loans from shareholders

 

 

49

 

49

Lease liabilities

 

1,842

 

1,111

 

1,111

Trade and other payables

 

36,424

 

19,502

 

19,599

Total

 

38,266

 

20,662

 

20,759

December 31, 

December 31, 

    

    

2020

    

2019

Financial liabilities not measured at fair value

 

 

  

 

  

Loans from shareholders

 

22

 

49

 

4,028

Lease liabilities

 

17

 

1,111

 

70

Trade and other payables

 

21

 

19,599

 

14,467

Total

 

20,759

 

18,565

Summary of maximum exposure to credit risk at the reporting date

As previously reported,

    

June 30, 2021

    

December 31, 2020

   

December 31, 2020

Loans receivables from related parties

 

282

 

8

 

8

Trade receivables

 

62,274

 

30,719

 

30,909

Cash and cash equivalents

 

40,898

 

84,557

 

84,557

December 31, 

December 31, 

    

2020

    

2019

Loans receivables from related parties

 

8

 

521

Trade receivables

 

30,909

 

23,767

Cash and cash equivalents

 

84,557

 

17,565

Summary of contractual maturities of financial liabilities

Carrying

Contractual

3 months or

Between 3 12

Between 1 5

    

amounts

    

cash flows

   

less

   

months

   

years

June 30, 2021

Nonderivative financial liabilities

 

  

 

  

 

  

 

  

 

  

Obligations under finance leases

 

1,842

 

1,897

 

551

 

753

 

593

Trade and other payables

 

36,424

 

36,424

 

36,424

 

 

 

38,266

 

38,321

 

36,975

 

753

 

593

    

Carrying

    

    

    

    

    

amounts as

previously

Carrying

Contractual

3 months

Between 3 12

Between 1 5

reported

amounts

cash flows

or less

months

years

December 31, 2020

Nonderivative financial liabilities

  

  

  

  

  

  

Obligations under leases

 

1,111

 

1,111

 

1,167

 

32

 

288

 

847

Trade and other payables

 

19,599

 

19,502

 

19,502

 

19,502

 

 

Loans from shareholders

 

49

 

49

 

49

 

 

49

 

 

20,759

 

20,662

 

20,718

 

19,534

 

337

 

847

Carrying

Contractual

3 months

Between

Between

December 31, 2020

    

amounts

    

cash flows

    

or less

    

3 - 12 months

    

1 - 5 years

Non-derivative financial liabilities

 

  

 

  

 

  

 

  

 

  

Obligations under leases

 

1,111

 

1,167

 

32

 

288

 

847

Trade and other payables

 

19,599

 

19,599

 

19,599

 

 

Loans from shareholders

 

49

 

49

 

 

49

 

 

20,759

 

20,815

 

19,631

 

337

 

847

Carrying

Contractual

3 months

Between

Between

December 31, 2019

    

amounts

    

cash flows

    

or less

    

3 - 12 months

    

1 - 5 years

Non-derivative financial liabilities

 

  

 

  

 

  

 

  

 

  

Obligations under leases

 

70

 

71

 

13

 

37

 

21

Trade and other payables

 

14,467

 

14,467

 

14,467

 

 

Loans from shareholders

 

4,028

 

4,047

 

 

4,000

 

47

 

18,565

 

18,585

 

14,480

 

4,037

 

68

Summary of exposure to foreign currency risk

    

Euro

    

Russian Ruble

June 30, 2021

Assets

 

  

 

  

Loans receivable

 

182

 

Trade and other receivables

 

10,936

 

3,163

Cash and cash equivalents

 

18,551

 

1,309

 

29,669

 

4,472

Liabilities

 

  

 

  

Lease liabilities

 

(875)

 

(967)

Trade and other payables

 

(1,766)

 

(1,573)

 

(2,641)

 

(2,540)

Net exposure

 

27,028

 

1,932

    

Euro

    

Russian Ruble

December 31, 2020

Assets

 

  

 

  

Loans receivable

 

8

 

Trade and other receivables

 

9,661

 

2,649

Cash and cash equivalents

 

11,404

 

741

 

21,073

 

3,390

Liabilities

 

  

 

  

Lease liabilities

 

(1,111)

 

Trade and other payables

 

(5,811)

 

(3)

Loans and borrowings

 

(49)

 

 

(6,971)

 

(3)

Net exposure

 

14,102

 

3,387

 
Summary of sensitivity analysis

Strengthening of

Weakening of

    

USD by 10%

  

USD by 10%

June 30, 2021

Euro

 

(2,703)

 

2,703

Russian Ruble

 

(193)

 

193

 

(2,896)

 

2,896

Strengthening of

Weakening of

    

USD by 10%

    

USD by 10%

December 31, 2020

Euro

 

(1,410)

 

1,410

Russian Ruble

 

(339)

 

339

 

(1,749)

 

1,749

Strengthening of 

Weakening of 

December 31, 2020

    

USD by 10%

     

USD by 10%

Euro

 

(1,410)

 

1,410

Russian Ruble

 

(339)

 

339

 

(1,749)

 

1,749

26. Financial instruments — fair values and risk management (continued)

Strengthening of 

Weakening of

December 31, 2019

    

USD by 10% 

    

 USD by 10%

Euro

 

(1,323)

 

1,323

Russian Ruble

 

(254)

 

254

 

(1,577)

 

1,577