$htoo 2023 Q4 20-F

Concept	2023 Q4	2023
Revenue	$4.144M	$4.144M
YoY Change
Cost Of Revenue	$12.52M	$20.09M
YoY Change	54.41%	129.18%
Gross Profit	-$8.371M	-€15.94M
YoY Change	3.28%	81.91%
Gross Profit Margin	-202.0%	-384.75%
Selling, General & Admin	$1.226M	$1.393M
YoY Change	-30.1%	-60.3%
% of Gross Profit
Research & Development	$1.925M	€1.925M
YoY Change	112.0%	112.0%
% of Gross Profit
Depreciation & Amortization	$1.345M	$2.537M
YoY Change	85.26%	153.19%
% of Gross Profit
Operating Expenses	$7.973M	€1.925M
YoY Change	-42.75%	112.0%
Operating Profit	-$16.34M	-€17.87M
YoY Change	-25.81%	84.73%
Interest Expense	$1.339M	€530.0K
YoY Change	-76.47%	1556.25%
% of Operating Profit
Other Income/Expense, Net		$0.00
YoY Change
Pretax Income	-$17.17M	-$30.86M
YoY Change	-12.67%	12.98%
Income Tax	$0.00	$159.0K
% Of Pretax Income
Net Earnings	-$17.17M	-€31.02M
YoY Change	-12.67%	13.42%
Net Earnings / Revenue	-414.33%	-748.46%
Basic Earnings Per Share
Diluted Earnings Per Share	-$1.16	-$2.12
COMMON SHARES
Basic Shares Outstanding	17.37M shares
Diluted Shares Outstanding

Concept	2023 Q4	2023
SHORT-TERM ASSETS
Cash & Short-Term Investments	$860.0K	$860.0K
YoY Change		-89.47%
Cash & Equivalents	$860.0K	$860.0K
Short-Term Investments
Other Short-Term Assets	$6.039M	$6.039M
YoY Change		-26.73%
Inventory	$3.672M	$3.672M
Prepaid Expenses
Receivables	$752.0K	$752.0K
Other Receivables	$0.00	$0.00
Total Short-Term Assets	$11.32M	$11.32M
YoY Change		-70.77%
LONG-TERM ASSETS
Property, Plant & Equipment	$24.78M	$24.78M
YoY Change		16.47%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$1.176M	$1.176M
YoY Change
Total Long-Term Assets	€31.03M	$31.03M
YoY Change		16.55%
TOTAL ASSETS
Total Short-Term Assets	$11.32M	$11.32M
Total Long-Term Assets	€31.03M	$31.03M
Total Assets	€42.35M	$42.35M
YoY Change	-35.21%	-35.21%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable
YoY Change
Accrued Expenses	$1.764M	$1.764M
YoY Change		-8.79%
Deferred Revenue
YoY Change
Short-Term Debt	$1.326M	$1.326M
YoY Change
Long-Term Debt Due	$826.0K	$826.0K
YoY Change		23.1%
Total Short-Term Liabilities	$20.36M	$20.36M
YoY Change		-19.94%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00
YoY Change
Other Long-Term Liabilities	$19.26M	$19.26M
YoY Change		82.08%
Total Long-Term Liabilities	$19.26M	$19.26M
YoY Change		82.08%
TOTAL LIABILITIES
Total Short-Term Liabilities	$20.36M	$20.36M
Total Long-Term Liabilities	$19.26M	$19.26M
Total Liabilities	€39.62M	$39.62M
YoY Change	10.02%	10.02%
SHAREHOLDERS EQUITY
Retained Earnings
YoY Change
Common Stock
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$2.731M	$2.731M
YoY Change
Total Liabilities & Shareholders Equity	$42.35M	$42.35M
YoY Change		-35.21%

Concept	2023 Q4	2023
OPERATING ACTIVITIES
Net Income	-$17.17M	-€31.02M
YoY Change	-12.67%	13.42%
Depreciation, Depletion And Amortization	$1.345M	$2.537M
YoY Change	85.26%	153.19%
Cash From Operating Activities	-$4.465M	-$6.257M
YoY Change	-66.28%	-79.04%
INVESTING ACTIVITIES
Capital Expenditures	$3.477M	$9.327M
YoY Change	51.37%	-10.65%
Acquisitions
YoY Change
Other Investing Activities	$7.488M	$8.169M
YoY Change	-55.32%	-76.92%
Cash From Investing Activities	$4.011M	-$1.158M
YoY Change	-72.27%	-104.64%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	885.0K	3.074M
YoY Change	-64.11%	29.98%
NET CHANGE
Cash From Operating Activities	-4.465M	-6.257M
Cash From Investing Activities	4.011M	-1.158M
Cash From Financing Activities	885.0K	3.074M
Net Change In Cash	431.0K	-4.341M
YoY Change	-88.31%	71.99%
FREE CASH FLOW
Cash From Operating Activities	-$4.465M	-$6.257M
Capital Expenditures	$3.477M	$9.327M
Free Cash Flow	-$7.942M	-$15.58M
YoY Change	-48.89%	-61.32%

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2023	dei	Amendment Flag AmendmentFlag	false
CY2023	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
CY2023	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2023	dei	Entity Central Index Key EntityCentralIndexKey	0001819794
CY2022Q4	htoo	Other Asset Noncurrent OtherAssetNoncurrent		eur
CY2022Q4	htoo	Assets Held For Sale AssetsHeldForSale		eur
CY2022Q4	ifrs-full	Current Contract Assets CurrentContractAssets		eur
CY2022Q4	ifrs-full	Current Contract Liabilities CurrentContractLiabilities		eur
CY2023Q4	htoo	Current Deferred Tax Income CurrentDeferredTaxIncome		eur
CY2022Q4	ifrs-full	Borrowings Borrowings		eur
CY2022	ifrs-full	Revenue Revenue		eur
CY2021	ifrs-full	Revenue Revenue		eur
CY2021	ifrs-full	Cost Of Sales CostOfSales		eur
CY2021	ifrs-full	Gross Profit GrossProfit		eur
CY2021	ifrs-full	Other Income OtherIncome		eur
CY2021	htoo	Impairment Loss Recognised In Profit Or Loss Property Plant And Equipments ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipments		eur
CY2021	ifrs-full	Interest Income On Loans And Receivables InterestIncomeOnLoansAndReceivables		eur
CY2021	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations		eur
CY2021	htoo	Vesting Of Shares VestingOfShares		eur
CY2023	htoo	Total Comprehensive Income For Year TotalComprehensiveIncomeForYear		eur
CY2023	htoo	Equity Incentive Plan EquityIncentivePlan		eur
CY2021	ifrs-full	Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment		eur
CY2022	htoo	Impairment Charge Inventory ImpairmentChargeInventory		eur
CY2021	htoo	Impairment Charge Inventory ImpairmentChargeInventory		eur
CY2021	htoo	Onerous Contract Provision OnerousContractProvision		eur
CY2021	ifrs-full	Gains Losses On Disposals Of Property Plant And Equipment GainsLossesOnDisposalsOfPropertyPlantAndEquipment		eur
CY2021	htoo	Interest And Similar Expenses Paid InterestAndSimilarExpensesPaid		eur
CY2022	htoo	Increase Decrease In Taxes Received IncreaseDecreaseInTaxesReceived		eur
CY2021	htoo	Increase Decrease In Taxes Received IncreaseDecreaseInTaxesReceived		eur
CY2023	htoo	Payment For Intellectual Property From2020 Business Combination PaymentForIntellectualPropertyFrom2020BusinessCombination		eur
CY2021	htoo	Proceeds From Sale Of Assets ProceedsFromSaleOfAssets		eur
CY2022	ifrs-full	Proceeds From Government Grants Classified As Investing Activities ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities		eur
CY2021	ifrs-full	Proceeds From Government Grants Classified As Investing Activities ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities		eur
CY2023	ifrs-full	Purchase Of Availableforsale Financial Assets PurchaseOfAvailableforsaleFinancialAssets		eur
CY2022	ifrs-full	Purchase Of Availableforsale Financial Assets PurchaseOfAvailableforsaleFinancialAssets		eur
CY2023	htoo	Proceeds From Realisation Of Financial Assets ProceedsFromRealisationOfFinancialAssets		eur
CY2021	ifrs-full	Proceeds From Issuing Shares ProceedsFromIssuingShares		eur
CY2023	htoo	Proceeds From Warrants Exercised ProceedsFromWarrantsExercised		eur
CY2022	htoo	Proceeds From Warrants Exercised ProceedsFromWarrantsExercised		eur
CY2022	htoo	Proceeds From Factoring Agreement ProceedsFromFactoringAgreement		eur
CY2021	htoo	Proceeds From Factoring Agreement ProceedsFromFactoringAgreement		eur
CY2022	htoo	Shareholder Loan Repayment Proceeds ShareholderLoanRepaymentProceeds		eur
CY2021	htoo	Shareholder Loan Repayment Proceeds ShareholderLoanRepaymentProceeds		eur
CY2022	htoo	Transfer From Restricted Cash TransferFromRestrictedCash		eur
CY2021	htoo	Transfer From Restricted Cash TransferFromRestrictedCash		eur
CY2021	htoo	Add Restricted Cash AddRestrictedCash		eur
CY2022Q4	ifrs-full	Contract Assets ContractAssets		eur
CY2022Q4	ifrs-full	Contract Liabilities ContractLiabilities		eur
CY2022Q4	htoo	Prepayments And Other Receivables PrepaymentsAndOtherReceivables		eur
CY2021	htoo	Cost Of Sale CostOfSale		eur
CY2022	ifrs-full	Finance Income Cost FinanceIncomeCost		eur
CY2021	ifrs-full	Finance Income Cost FinanceIncomeCost		eur
CY2023	htoo	Fair Value Loss On Shortterm Investments FairValueLossOnShorttermInvestments		eur
CY2021	htoo	Fair Value Loss On Shortterm Investments FairValueLossOnShorttermInvestments		eur
CY2023	htoo	Fair Value Gain On Shortterm Investments FairValueGainOnShorttermInvestments		eur
CY2022	htoo	Fair Value Gain On Shortterm Investments FairValueGainOnShorttermInvestments		eur
CY2023	ifrs-full	Other Finance Income OtherFinanceIncome		eur
CY2022	ifrs-full	Other Finance Income OtherFinanceIncome		eur
CY2022	htoo	Incentive Shares Granted IncentiveSharesGranted		shares
CY2022	htoo	Weighted Average Grant Date Fair Value Per Share Incentive Shares Granted WeightedAverageGrantDateFairValuePerShareIncentiveSharesGranted
CY2022	htoo	Incentive Shares Vested IncentiveSharesVested		shares
CY2022	htoo	Weighted Average Grant Date Fair Value Per Share Incentive Shares Vested WeightedAverageGrantDateFairValuePerShareIncentiveSharesVested
CY2022	htoo	Weighted Average Grant Date Fair Value Per Share Incentive Shares Forfeited WeightedAverageGrantDateFairValuePerShareIncentiveSharesForfeited
CY2023	htoo	Incentive Shares Granted IncentiveSharesGranted		shares
CY2023	htoo	Weighted Average Grant Date Fair Value Per Share Incentive Shares Granted WeightedAverageGrantDateFairValuePerShareIncentiveSharesGranted
CY2023	htoo	Incentive Shares Vested IncentiveSharesVested		shares
CY2023	htoo	Weighted Average Grant Date Fair Value Per Share Incentive Shares Vested WeightedAverageGrantDateFairValuePerShareIncentiveSharesVested
CY2023	htoo	Incentive Shares Forfeited IncentiveSharesForfeited		shares
CY2023	htoo	Weighted Average Grant Date Fair Value Per Share Incentive Shares Forfeited WeightedAverageGrantDateFairValuePerShareIncentiveSharesForfeited
CY2023	htoo	Derecognition Of Rightofuse Assets DerecognitionOfRightofuseAssets		eur
CY2023	htoo	Lease Liabilities Derecognition LeaseLiabilitiesDerecognition		eur
CY2021	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations		eur
CY2021Q4	ifrs-full	Interest Payable InterestPayable		eur
CY2022Q4	ifrs-full	Interest Payable InterestPayable		eur
CY2023Q4	ifrs-full	Interest Payable InterestPayable		eur
CY2022Q4	ifrs-full	Financial Assets At Fair Value Through Profit Or Loss FinancialAssetsAtFairValueThroughProfitOrLoss		eur
CY2023Q4	ifrs-full	Financial Assets At Fair Value Through Profit Or Loss FinancialAssetsAtFairValueThroughProfitOrLoss		eur
CY2022Q4	htoo	Assets Held For Sale Non Current Beginning Balance AssetsHeldForSaleNonCurrentBeginningBalance		eur
CY2022Q4	ifrs-full	Trade Receivables TradeReceivables		eur
CY2022Q4	htoo	Carrying Amount Of Trade Receivables Transferred To Bank CarryingAmountOfTradeReceivablesTransferredToBank		eur
CY2022Q4	htoo	Carrying Amount Of Associated Liabilities CarryingAmountOfAssociatedLiabilities		eur
CY2023Q4	htoo	Grant Proceeds Received Current GrantProceedsReceivedCurrent		eur
CY2021Q4	ifrs-full	Provisions Provisions		eur
CY2023	ifrs-full	Changes In Other Provisions ChangesInOtherProvisions		eur
CY2023Q4	htoo	Provisions Transeferred ProvisionsTranseferred		eur
CY2023	dei	Document Type DocumentType	20-F
CY2023	dei	Document Registration Statement DocumentRegistrationStatement	false
CY2023	dei	Document Annual Report DocumentAnnualReport	true
CY2023	dei	Document Period End Date DocumentPeriodEndDate	2023-12-31
CY2023	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2023	dei	Document Transition Report DocumentTransitionReport	false
CY2023	dei	Document Shell Company Report DocumentShellCompanyReport	false
CY2023	dei	Entity File Number EntityFileNumber	001-39789
CY2023	dei	Entity Registrant Name EntityRegistrantName	FUSION FUEL GREEN PLC
CY2023	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	L2
CY2023	dei	Entity Address Address Line1 EntityAddressAddressLine1	The Victorians
CY2023	dei	Entity Address Address Line2 EntityAddressAddressLine2	15-18 Earlsfort Terrace
CY2023	dei	Entity Address Address Line3 EntityAddressAddressLine3	Saint Kevin’s
CY2023	dei	Entity Address City Or Town EntityAddressCityOrTown	Dublin 2
CY2023	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	D02 YX28
CY2023	dei	Entity Address Country EntityAddressCountry	IE
CY2023Q4	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	17371968	shares
CY2023	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2023	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2023	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2023	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2023	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2023	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
CY2023	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2023	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2023	dei	Document Accounting Standard DocumentAccountingStandard	International Financial Reporting Standards
CY2023	dei	Entity Shell Company EntityShellCompany	false
CY2023	dei	Auditor Firm AuditorFirmId	1116
CY2023	dei	Auditor Name AuditorName	KPMG
CY2023	dei	Auditor Location AuditorLocation	Dublin, Ireland
CY2023Q4	ifrs-full	Property Plant And Equipment PropertyPlantAndEquipment	24776000	eur
CY2022Q4	ifrs-full	Property Plant And Equipment PropertyPlantAndEquipment	21273000	eur
CY2023Q4	ifrs-full	Intangible Assets And Goodwill IntangibleAssetsAndGoodwill	5076000	eur
CY2022Q4	ifrs-full	Intangible Assets And Goodwill IntangibleAssetsAndGoodwill	5350000	eur
CY2023Q4	htoo	Other Asset Noncurrent OtherAssetNoncurrent	1176000	eur
CY2023Q4	ifrs-full	Noncurrent Assets NoncurrentAssets	31028000	eur
CY2022Q4	ifrs-full	Noncurrent Assets NoncurrentAssets	26623000	eur
CY2023Q4	htoo	Assets Held For Sale AssetsHeldForSale	833000	eur
CY2023Q4	ifrs-full	Inventories Total InventoriesTotal	3672000	eur
CY2022Q4	ifrs-full	Inventories Total InventoriesTotal	22336000	eur
CY2023Q4	ifrs-full	Other Current Receivables OtherCurrentReceivables	4919000	eur
CY2022Q4	ifrs-full	Other Current Receivables OtherCurrentReceivables	8242000	eur
CY2023Q4	ifrs-full	Current Contract Assets CurrentContractAssets	752000	eur
CY2023Q4	ifrs-full	Cash Cash	1147000	eur
CY2022Q4	ifrs-full	Cash Cash	8164000	eur
CY2023Q4	ifrs-full	Current Assets CurrentAssets	11323000	eur
CY2022Q4	ifrs-full	Current Assets CurrentAssets	38742000	eur
CY2023Q4	ifrs-full	Assets Assets	42351000	eur
CY2022Q4	ifrs-full	Assets Assets	65365000	eur
CY2023Q4	ifrs-full	Noncurrent Lease Liabilities NoncurrentLeaseLiabilities	9958000	eur
CY2022Q4	ifrs-full	Noncurrent Lease Liabilities NoncurrentLeaseLiabilities	7651000	eur
CY2023Q4	htoo	Non Current Deferred Tax Liabilities NonCurrentDeferredTaxLiabilities	9299000	eur
CY2022Q4	htoo	Non Current Deferred Tax Liabilities NonCurrentDeferredTaxLiabilities	2925000	eur
CY2023Q4	ifrs-full	Noncurrent Liabilities NoncurrentLiabilities	19257000	eur
CY2022Q4	ifrs-full	Noncurrent Liabilities NoncurrentLiabilities	10576000	eur
CY2023Q4	ifrs-full	Trade And Other Current Payables TradeAndOtherCurrentPayables	15312000	eur
CY2022Q4	ifrs-full	Trade And Other Current Payables TradeAndOtherCurrentPayables	7262000	eur
CY2023Q4	ifrs-full	Provisions Provisions	609000	eur
CY2022Q4	ifrs-full	Provisions Provisions	8403000	eur
CY2023Q4	ifrs-full	Current Contract Liabilities CurrentContractLiabilities	587000	eur
CY2022Q4	htoo	Current Deferred Tax Income CurrentDeferredTaxIncome	186000	eur
CY2023Q4	ifrs-full	Current Accrued Expenses And Other Current Liabilities CurrentAccruedExpensesAndOtherCurrentLiabilities	1764000	eur
CY2022Q4	ifrs-full	Current Accrued Expenses And Other Current Liabilities CurrentAccruedExpensesAndOtherCurrentLiabilities	1934000	eur
CY2023Q4	ifrs-full	Current Derivative Financial Liabilities CurrentDerivativeFinancialLiabilities	765000	eur
CY2022Q4	ifrs-full	Current Derivative Financial Liabilities CurrentDerivativeFinancialLiabilities	7651000	eur
CY2023Q4	ifrs-full	Borrowings Borrowings	1326000	eur
CY2023Q4	ifrs-full	Current Liabilities CurrentLiabilities	20363000	eur
CY2022Q4	ifrs-full	Current Liabilities CurrentLiabilities	25436000	eur
CY2023Q4	ifrs-full	Liabilities Liabilities	39620000	eur
CY2022Q4	ifrs-full	Liabilities Liabilities	36012000	eur
CY2023Q4	ifrs-full	Other Noncurrent Financial Assets OtherNoncurrentFinancialAssets	2731000	eur
CY2022Q4	ifrs-full	Other Noncurrent Financial Assets OtherNoncurrentFinancialAssets	29353000	eur
CY2023Q4	ifrs-full	Issued Capital IssuedCapital	2000	eur
CY2022Q4	ifrs-full	Issued Capital IssuedCapital	2000	eur
CY2023Q4	ifrs-full	Share Premium SharePremium	220157000	eur
CY2022Q4	ifrs-full	Share Premium SharePremium	217156000	eur
CY2023Q4	ifrs-full	Reserve Of Sharebased Payments ReserveOfSharebasedPayments	5365000	eur
CY2022Q4	ifrs-full	Reserve Of Sharebased Payments ReserveOfSharebasedPayments	3972000	eur
CY2023Q4	ifrs-full	Retained Earnings RetainedEarnings	-222793000	eur
CY2022Q4	ifrs-full	Retained Earnings RetainedEarnings	-191777000	eur
CY2023Q4	ifrs-full	Equity Equity	2731000	eur
CY2022Q4	ifrs-full	Equity Equity	29353000	eur
CY2023	ifrs-full	Revenue Revenue	4144000	eur
CY2023	ifrs-full	Cost Of Sales CostOfSales	20088000	eur
CY2022	ifrs-full	Cost Of Sales CostOfSales	8765000	eur
CY2023	ifrs-full	Gross Profit GrossProfit	-15944000	eur
CY2022	ifrs-full	Gross Profit GrossProfit	-8765000	eur
CY2023	ifrs-full	Other Income OtherIncome	199000	eur
CY2022	ifrs-full	Other Income OtherIncome	172000	eur
CY2023	htoo	Administration Expenses AdministrationExpenses	15835000	eur
CY2022	htoo	Administration Expenses AdministrationExpenses	18416000	eur
CY2021	htoo	Administration Expenses AdministrationExpenses	7510000	eur
CY2023	ifrs-full	Research And Development Expense ResearchAndDevelopmentExpense	1925000	eur
CY2022	ifrs-full	Research And Development Expense ResearchAndDevelopmentExpense	908000	eur
CY2021	ifrs-full	Research And Development Expense ResearchAndDevelopmentExpense	182000	eur
CY2023	htoo	Sharebased Payment Credit Expense SharebasedPaymentCreditExpense	1393000	eur
CY2022	htoo	Sharebased Payment Credit Expense SharebasedPaymentCreditExpense	3509000	eur
CY2021	htoo	Sharebased Payment Credit Expense SharebasedPaymentCreditExpense	-841000	eur
CY2023	htoo	Impairment Loss Recognised In Profit Or Loss Property Plant And Equipments ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipments	2165000	eur
CY2022	htoo	Impairment Loss Recognised In Profit Or Loss Property Plant And Equipments ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipments	3321000	eur
CY2023	ifrs-full	Profit Loss From Operating Activities ProfitLossFromOperatingActivities	-37063000	eur
CY2022	ifrs-full	Profit Loss From Operating Activities ProfitLossFromOperatingActivities	-34747000	eur
CY2021	ifrs-full	Profit Loss From Operating Activities ProfitLossFromOperatingActivities	-6851000	eur
CY2023	ifrs-full	Finance Income FinanceIncome	51000	eur
CY2022	ifrs-full	Finance Income FinanceIncome	1379000	eur
CY2021	ifrs-full	Finance Income FinanceIncome	2713000	eur
CY2023	ifrs-full	Interest Income On Loans And Receivables InterestIncomeOnLoansAndReceivables	58000	eur
CY2022	ifrs-full	Interest Income On Loans And Receivables InterestIncomeOnLoansAndReceivables	25000	eur
CY2023	ifrs-full	Finance Costs FinanceCosts	544000	eur
CY2022	ifrs-full	Finance Costs FinanceCosts	962000	eur
CY2021	ifrs-full	Finance Costs FinanceCosts	23000	eur
CY2023	htoo	Derivative Financial Instruments At Fvtpl DerivativeFinancialInstrumentsAtFvtpl	-6886000	eur
CY2022	htoo	Derivative Financial Instruments At Fvtpl DerivativeFinancialInstrumentsAtFvtpl	-7620000	eur
CY2021	htoo	Derivative Financial Instruments At Fvtpl DerivativeFinancialInstrumentsAtFvtpl	-28354000	eur
CY2023	ifrs-full	Adjustments For Finance Income Cost AdjustmentsForFinanceIncomeCost	6451000	eur
CY2022	ifrs-full	Adjustments For Finance Income Cost AdjustmentsForFinanceIncomeCost	8062000	eur
CY2021	ifrs-full	Adjustments For Finance Income Cost AdjustmentsForFinanceIncomeCost	31044000	eur
CY2023	ifrs-full	Share Of Profit Loss Of Associates Accounted For Using Equity Method ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod	-245000	eur
CY2022	ifrs-full	Share Of Profit Loss Of Associates Accounted For Using Equity Method ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod	-628000	eur
CY2021	ifrs-full	Share Of Profit Loss Of Associates Accounted For Using Equity Method ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod	-629000	eur
CY2023	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-30857000	eur
CY2022	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-27313000	eur
CY2021	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	23564000	eur
CY2023	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	159000	eur
CY2022	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	34000	eur
CY2023	ifrs-full	Comprehensive Income ComprehensiveIncome	-31016000	eur
CY2022	ifrs-full	Comprehensive Income ComprehensiveIncome	-27347000	eur
CY2021	ifrs-full	Comprehensive Income ComprehensiveIncome	23564000	eur
CY2023	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-2.12
CY2022	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-2.05
CY2021	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	1.80
CY2023	ifrs-full	Diluted Earnings Loss Per Share DilutedEarningsLossPerShare	-2.12
CY2022	ifrs-full	Diluted Earnings Loss Per Share DilutedEarningsLossPerShare	-2.05
CY2021	ifrs-full	Diluted Earnings Loss Per Share DilutedEarningsLossPerShare	1.79
CY2020Q4	ifrs-full	Equity Equity	7364000	eur
CY2021	ifrs-full	Profit Loss ProfitLoss	23564000	eur
CY2021	htoo	Total Comprehensive Income For Year TotalComprehensiveIncomeForYear	23564000	eur
CY2021	htoo	Exercise Of Warrants Value ExerciseOfWarrantsValue	10051000	eur
CY2021	htoo	Derecognition Of Warrant Liability On Exercise Value DerecognitionOfWarrantLiabilityOnExerciseValue	9374000	eur
CY2021	htoo	Equitysettled Share Based Compensation Value EquitysettledShareBasedCompensationValue	-841000	eur
CY2021Q4	ifrs-full	Equity Equity	49512000	eur
CY2021Q4	ifrs-full	Equity Equity	49512000	eur
CY2022	ifrs-full	Profit Loss ProfitLoss	-27347000	eur
CY2022	htoo	Total Comprehensive Income For Year TotalComprehensiveIncomeForYear	-27347000	eur
CY2022	htoo	Atm Share Sales AtmShareSales	3679000	eur
CY2022	htoo	Equitysettled Share Based Compensation Value EquitysettledShareBasedCompensationValue	3509000	eur
CY2022Q4	ifrs-full	Equity Equity	29353000	eur
CY2022Q4	ifrs-full	Equity Equity	29353000	eur
CY2023	ifrs-full	Profit Loss ProfitLoss	-31016000	eur
CY2023	htoo	Atm Share Sales AtmShareSales	3001000	eur
CY2023	ifrs-full	Increase Decrease Through Sharebased Payment Transactions IncreaseDecreaseThroughSharebasedPaymentTransactions	-1042000	eur
CY2023	htoo	Equitysettled Share Based Compensation Value EquitysettledShareBasedCompensationValue	2435000	eur
CY2023Q4	ifrs-full	Equity Equity	2731000	eur
CY2023	htoo	Net Loss Profit For Year NetLossProfitForYear	31016000	eur
CY2022	htoo	Net Loss Profit For Year NetLossProfitForYear	27347000	eur
CY2021	htoo	Net Loss Profit For Year NetLossProfitForYear	-23564000	eur
CY2023	htoo	Equity Settled Share Based Payment EquitySettledShareBasedPayment	1393000	eur
CY2022	htoo	Equity Settled Share Based Payment EquitySettledShareBasedPayment	3509000	eur
CY2021	htoo	Equity Settled Share Based Payment EquitySettledShareBasedPayment	-841000	eur
CY2023	htoo	Fair Value Movement In Warrants FairValueMovementInWarrants	-6886000	eur
CY2022	htoo	Fair Value Movement In Warrants FairValueMovementInWarrants	-7620000	eur
CY2021	htoo	Fair Value Movement In Warrants FairValueMovementInWarrants	-28354000	eur
CY2023	ifrs-full	Adjustments For Depreciation And Amortisation Expense AdjustmentsForDepreciationAndAmortisationExpense	2537000	eur
CY2022	ifrs-full	Adjustments For Depreciation And Amortisation Expense AdjustmentsForDepreciationAndAmortisationExpense	1002000	eur
CY2021	ifrs-full	Adjustments For Depreciation And Amortisation Expense AdjustmentsForDepreciationAndAmortisationExpense	351000	eur
CY2023	ifrs-full	Other Adjustments For Noncash Items OtherAdjustmentsForNoncashItems	-115000	eur
CY2022	ifrs-full	Other Adjustments For Noncash Items OtherAdjustmentsForNoncashItems	-442000	eur
CY2021	ifrs-full	Other Adjustments For Noncash Items OtherAdjustmentsForNoncashItems	-2690000	eur
CY2023	ifrs-full	Share Of Profit Loss Of Associates Accounted For Using Equity Method ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod	-245000	eur
CY2022	ifrs-full	Share Of Profit Loss Of Associates Accounted For Using Equity Method ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod	-628000	eur
CY2021	ifrs-full	Share Of Profit Loss Of Associates Accounted For Using Equity Method ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod	-629000	eur
CY2023	ifrs-full	Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	5482000	eur
CY2022	ifrs-full	Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	3321000	eur
CY2023	htoo	Impairment Charge Inventory ImpairmentChargeInventory	13936000	eur
CY2023	htoo	Onerous Contract Provision OnerousContractProvision	-7794000	eur
CY2022	htoo	Onerous Contract Provision OnerousContractProvision	8403000	eur
CY2023	ifrs-full	Gains Losses On Disposals Of Property Plant And Equipment GainsLossesOnDisposalsOfPropertyPlantAndEquipment	-205000	eur
CY2022	ifrs-full	Gains Losses On Disposals Of Property Plant And Equipment GainsLossesOnDisposalsOfPropertyPlantAndEquipment	172000	eur
CY2023	ifrs-full	Adjustments For Reconcile Profit Loss AdjustmentsForReconcileProfitLoss	-22013000	eur
CY2022	ifrs-full	Adjustments For Reconcile Profit Loss AdjustmentsForReconcileProfitLoss	-18718000	eur
CY2021	ifrs-full	Adjustments For Reconcile Profit Loss AdjustmentsForReconcileProfitLoss	-7341000	eur
CY2023	ifrs-full	Adjustments For Decrease Increase In Trade Account Receivable AdjustmentsForDecreaseIncreaseInTradeAccountReceivable	2816000	eur
CY2022	ifrs-full	Adjustments For Decrease Increase In Trade Account Receivable AdjustmentsForDecreaseIncreaseInTradeAccountReceivable	2277000	eur
CY2021	ifrs-full	Adjustments For Decrease Increase In Trade Account Receivable AdjustmentsForDecreaseIncreaseInTradeAccountReceivable	-5218000	eur
CY2023	ifrs-full	Adjustments For Decrease Increase In Inventories AdjustmentsForDecreaseIncreaseInInventories	-19000	eur
CY2022	ifrs-full	Adjustments For Decrease Increase In Inventories AdjustmentsForDecreaseIncreaseInInventories	-18651000	eur
CY2021	ifrs-full	Adjustments For Decrease Increase In Inventories AdjustmentsForDecreaseIncreaseInInventories	-3685000	eur
CY2023	ifrs-full	Adjustments For Increase Decrease In Trade Account Payable AdjustmentsForIncreaseDecreaseInTradeAccountPayable	8482000	eur
CY2022	ifrs-full	Adjustments For Increase Decrease In Trade Account Payable AdjustmentsForIncreaseDecreaseInTradeAccountPayable	5303000	eur
CY2021	ifrs-full	Adjustments For Increase Decrease In Trade Account Payable AdjustmentsForIncreaseDecreaseInTradeAccountPayable	1588000	eur
CY2023	htoo	Interest And Similar Expenses Paid InterestAndSimilarExpensesPaid	-549000	eur
CY2022	htoo	Interest And Similar Expenses Paid InterestAndSimilarExpensesPaid	-62000	eur
CY2023	htoo	Increase Decrease In Taxes Received IncreaseDecreaseInTaxesReceived	2101000	eur
CY2023	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	-9182000	eur
CY2022	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	-29851000	eur
CY2021	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	-14656000	eur
CY2022	htoo	Payment For Intellectual Property From2020 Business Combination PaymentForIntellectualPropertyFrom2020BusinessCombination	250000	eur
CY2021	htoo	Payment For Intellectual Property From2020 Business Combination PaymentForIntellectualPropertyFrom2020BusinessCombination	500000	eur
CY2023	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	8589000	eur
CY2022	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	8588000	eur
CY2021	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	16615000	eur
CY2023	htoo	Proceeds From Sale Of Assets ProceedsFromSaleOfAssets	439000	eur
CY2022	htoo	Proceeds From Sale Of Assets ProceedsFromSaleOfAssets	8399000	eur
CY2023	ifrs-full	Payments For Development Project Expenditure PaymentsForDevelopmentProjectExpenditure	629000	eur
CY2022	ifrs-full	Payments For Development Project Expenditure PaymentsForDevelopmentProjectExpenditure	1771000	eur
CY2021	ifrs-full	Payments For Development Project Expenditure PaymentsForDevelopmentProjectExpenditure	1630000	eur
CY2023	ifrs-full	Purchase Of Intangible Assets Classified As Investing Activities PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities	109000	eur
CY2022	ifrs-full	Purchase Of Intangible Assets Classified As Investing Activities PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities	80000	eur
CY2021	ifrs-full	Purchase Of Intangible Assets Classified As Investing Activities PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities	19000	eur
CY2023	ifrs-full	Proceeds From Government Grants Classified As Investing Activities ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities	7975000	eur
CY2021	ifrs-full	Purchase Of Availableforsale Financial Assets PurchaseOfAvailableforsaleFinancialAssets	44328000	eur
CY2022	htoo	Proceeds From Realisation Of Financial Assets ProceedsFromRealisationOfFinancialAssets	-27892000	eur
CY2021	htoo	Proceeds From Realisation Of Financial Assets ProceedsFromRealisationOfFinancialAssets	-18224000	eur
CY2023	htoo	Investment In Equityaccounted Investees InvestmentInEquityaccountedInvestees	245000	eur
CY2022	htoo	Investment In Equityaccounted Investees InvestmentInEquityaccountedInvestees	640000	eur
CY2021	htoo	Investment In Equityaccounted Investees InvestmentInEquityaccountedInvestees	629000	eur
CY2023	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	-1158000	eur
CY2022	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	24962000	eur
CY2021	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	-45497000	eur
CY2023	ifrs-full	Proceeds From Issuing Shares ProceedsFromIssuingShares	3001000	eur
CY2022	ifrs-full	Proceeds From Issuing Shares ProceedsFromIssuingShares	3679000	eur
CY2021	htoo	Proceeds From Warrants Exercised ProceedsFromWarrantsExercised	10051000	eur
CY2023	htoo	Proceeds From Factoring Agreement ProceedsFromFactoringAgreement	1326000	eur
CY2023	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	1291000	eur
CY2022	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	1314000	eur
CY2021	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	470000	eur
CY2023	htoo	Shareholder Loan Repayment Proceeds ShareholderLoanRepaymentProceeds	38000	eur
CY2023	ifrs-full	Cash Flows From Used In Financing Activities CashFlowsFromUsedInFinancingActivities	3074000	eur
CY2022	ifrs-full	Cash Flows From Used In Financing Activities CashFlowsFromUsedInFinancingActivities	2365000	eur
CY2021	ifrs-full	Cash Flows From Used In Financing Activities CashFlowsFromUsedInFinancingActivities	9581000	eur
CY2023	ifrs-full	Increase Decrease In Cash And Cash Equivalents IncreaseDecreaseInCashAndCashEquivalents	-7266000	eur
CY2022	ifrs-full	Increase Decrease In Cash And Cash Equivalents IncreaseDecreaseInCashAndCashEquivalents	-2524000	eur
CY2021	ifrs-full	Increase Decrease In Cash And Cash Equivalents IncreaseDecreaseInCashAndCashEquivalents	-50572000	eur
CY2022Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	5239000	eur
CY2021Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	7681000	eur
CY2020Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	58007000	eur
CY2023	htoo	Transfer From Restricted Cash TransferFromRestrictedCash	2925000	eur
CY2023	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	-38000	eur
CY2022	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	82000	eur
CY2021	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	245000	eur
CY2023Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	860000	eur
CY2022Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	5239000	eur
CY2021Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	7681000	eur
CY2023	htoo	Add Restricted Cash AddRestrictedCash	287000	eur
CY2022	htoo	Add Restricted Cash AddRestrictedCash	2925000	eur
CY2023	ifrs-full	Cash Flows From Used In Decrease Increase In Restricted Cash And Cash Equivalents CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents	1147000	eur
CY2022	ifrs-full	Cash Flows From Used In Decrease Increase In Restricted Cash And Cash Equivalents CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents	8164000	eur
CY2021	ifrs-full	Cash Flows From Used In Decrease Increase In Restricted Cash And Cash Equivalents CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents	7681000	eur
CY2020Q4	htoo	Warrant Expire Term WarrantExpireTerm	P5Y
CY2023	htoo	Exercise Price Per Share ExercisePricePerShare	11.50
CY2023	htoo	Disclosure Of Summary Of Significant Accounting Policies Explanatory DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory	<p id="xdx_80E_ecustom--DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_zuZ9Ud7m0V3b" style="margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left; font-size: 10pt"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">2.</td> <td><span id="xdx_829_zWVhVkUGtCLa">Basis of preparation and significant accounting policies</span></td></tr> </table> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The principal accounting policies adopted in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p id="xdx_84B_ecustom--StatementOfCompliancePolicyTextBlock_zsfkYA1BN4yg" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_866_zWaysrXHthoc">Statement of compliance</span></b></p> <p style="margin: 0pt 0 0pt 22.2pt; font-size: 10pt"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The consolidated financial statements have been prepared in accordance with International Accounting Standards and International Financial Reporting Standards (“IFRS”) as adopted by the EU (“IFRS as adopted by the EU”), which are effective for the year ended and as at December 31, 2023. In addition to complying with its legal obligation to comply with IFRS as adopted by the EU, the consolidated financial statements have been prepared in accordance with IFRS as issued by the International Accounting Standards Board (“IASB”) (“IFRS as issued by the IASB”).</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">These consolidated financial statements are presented in Euro, the functional and presentation currency of the Company. All financial information presented has been rounded to the nearest thousand, unless otherwise stated.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The consolidated financial statements have been prepared on the historical cost basis except for derivatives which have been measured at fair value and share based payments which have been measured at grant date fair value.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_844_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_z6QRarqQNJe1" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_862_zNQiZcH1ZpQe">Basis of consolidation</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Subsidiaries</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i> </i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group financial statements consolidate the financial statements of the Company and its subsidiaries up to December 31, 2023. A parent controls a subsidiary if it is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Loss of control</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">When the Group loses control over a subsidiary, it derecognises the assets and liabilities of the subsidiary, and any related non-controlling interest (“NCI”) and other components of equity. Any resulting gain or loss is recognised in profit or loss. Any interest retained in the former subsidiary is measured at fair value when control is lost.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Interests in equity-accounted investees</i></p> <p style="margin: 0pt 0; font-size: 10pt; text-indent: 22.4pt"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group’s interests in equity-accounted investees comprise interests in a joint venture.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">A joint venture is a type of joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint venture. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The considerations made in determining joint control are similar to those necessary to determine control over subsidiaries. The Group’s investment in its joint venture is accounted for using the equity method.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Under the equity method, the investment in a joint venture is initially recognised at cost. The carrying amount of the investment is adjusted to recognise changes in the Group’s share of net assets of the joint venture since the acquisition date.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The statement of profit or loss reflects the Group’s share of the results of operations of the joint venture. Any change in other comprehensive income (“OCI”) of those investees is presented as part of the Group’s OCI.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">In addition, when there has been a change recognised directly in the equity of the joint venture, the Group recognises its share of any changes, when applicable, in the statement of changes in equity. Unrealised gains and losses resulting from transactions between the Group and the joint venture are eliminated to the extent of the interest in the joint venture.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The aggregate of the Group’s share of profit or loss of a joint venture is shown on the face of the statement of profit or loss outside operating profit and represents profit or loss after tax and non-controlling interests in the subsidiaries of the joint venture.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The financial statements of the joint venture are prepared for the same reporting period as the Group. When necessary, adjustments are made to bring the accounting policies in line with those of the Group.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">After application of the equity method, the Group determines whether it is necessary to recognise an impairment loss on its investment in its joint venture. At each reporting date, the Group determines whether there is objective evidence that the investment in the associate or joint venture is impaired. If there is such evidence, the Group calculates the amount of impairment as the difference between the recoverable amount of the joint venture and its carrying value, and then recognises the loss within ‘Share of profit of a joint venture’ in the statement of profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Transactions eliminated on consolidation</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Intra-group balances and transactions, and any unrealised income and expenses (except for foreign currency transaction gains or losses) arising from intra-group transactions, are eliminated. Unrealised gains arising from transactions with equity-accounted investees are eliminated against the investment to the extent of the Group’s interest in the investee. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of impairment.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_znAZBGDIHOKf" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86C_z4nFH9M7WFac">Functional currency</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Foreign currency transactions</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Transactions in foreign currencies are translated into the respective functional currencies of the Group companies at the exchange rates at the dates of the transactions.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated into the functional currency at the exchange rate when the fair value was determined. Non-monetary items that are measured based on historical cost in a foreign currency are translated at the exchange rate at the date of the transaction. Foreign currency differences are generally recognised in profit or loss and presented within finance costs.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Foreign operations</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated into Euro at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into Euro at the exchange rates at the dates of the transactions. Foreign currency differences are recognised in OCI and accumulated in the translation reserve, except to the extent that the translation difference is allocated to NCI.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">When a foreign operation is disposed of in its entirety or partially such that control, significant influence or joint control is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to profit or loss as part of the gain or loss on disposal. If the Group disposes of part of its interest in a subsidiary but retains control, then the relevant proportion of the cumulative amount is reattributed to NCI. When the Group disposes of only part of an associate or joint venture while retaining significant influence or joint control, the relevant proportion of the cumulative amount is reclassified to profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_84D_ecustom--AtTheMarketIssuanceSalesAgreementPolicyTextBlock_zflc7tQipnye" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86B_zoXs1D2Gynzi">At the Market Issuance Sales Agreement (“ATM”)</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">On June 6, 2022, the Parent entered into an At the Market Issuance Sales Agreement (the “ATM”) with B. Riley Securities, Inc., Fearnley Securities Inc., and H.C. Wainwright & Co., LLC, pursuant to which the Company may offer and sell, from time to time, through or to the agents, acting as agent or principal, Class A ordinary shares of the Company having an aggregate offering price of up to $<span id="xdx_90B_ecustom--AggregateOfferingPrice_pn6n6_uUSD_c20220601__20220606__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember_zY6NYZ7MCSK3" title="Aggregate offering price">30</span> million under the Company’s Form F-3 registration statement. This prospectus was amended on May 13, 2023 to remove B. Riley Securities, Inc. as a listed sales agent and on July 7, 2023 to reduce the aggregate amount available to be sold under the ATM to $<span id="xdx_906_ecustom--AggregateAmount_iI_pn6n6_uUSD_c20230707__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zzj3A0NOnupc" title="Aggregate amount">10</span> million. During 2023, the Parent sold <span id="xdx_90A_eifrs-full--SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares_iI_pip0_c20231231__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_z1w3lwFnLrg4" title="Number of shares sold">1,103,368</span> class A ordinary shares for net proceeds of $<span id="xdx_901_eifrs-full--ProceedsFromIssueOfOrdinaryShares_pn5n6_uUSD_c20230101__20231231__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_ztku85b7Beh2" title="Net proceeds">3.3</span> million and paid $<span id="xdx_906_eifrs-full--OtherFeeAndCommissionExpense_pn5n6_uUSD_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zQOOhny9Hkge" title="Commissions">0.1</span> million in commissions to agents as part of these trades.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_844_ecustom--GoingConcernPolicyExplanatory_zWFBEHnPMWn7" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_860_zEfbI5Jfqtah">Going concern</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">In adopting the going concern basis in preparing the consolidated financial statements, the Directors have considered the Group’s cash on hand, its future cash generation projections and plans, together with factors likely to affect its future performance, as well as the Group’s principal risks and uncertainties.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt">As of December 31, 2023, the Group had €<span id="xdx_908_eifrs-full--CashAndCashEquivalents_iI_pn5n6_c20231231__dei--LegalEntityAxis__custom--DirectorsMember_zmIYTLgCoSF3" title="Cash and cash equivalents">1.2</span> million of cash and cash equivalents, which included €<span id="xdx_909_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_pn5n6_c20231231__dei--LegalEntityAxis__custom--DirectorsMember_zwl8KxBbL7L4" title="Short-term investments">0.3</span> million of restricted cash. The Group is an early-stage company and is subject to the corresponding risk of such companies. Since inception, the Group has incurred operating losses and had an accumulated deficit of €<span id="xdx_90E_eifrs-full--RetainedEarnings_iI_pn5n6_c20231231__dei--LegalEntityAxis__custom--DirectorsMember_z1U3qwVnl3y8" title="Accumulated deficit">222.8</span> million at December 31, 2023. Included in the accumulated deficit are non-cash items of €<span id="xdx_90D_eifrs-full--OtherAdjustmentsForNoncashItems_pn5n6_c20230101__20231231__dei--LegalEntityAxis__custom--DirectorsMember_zw1l6crI1Yw4" title="Operating loss">167</span> million which related to fair value adjustments on our warrants, share based compensation expenses, foreign currency adjustments on our financial assets and expenses from the 2020 merger transaction described previously.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group expects to continue to incur net losses for the foreseeable future and is highly dependent on its ability to find additional sources of funding in the form of debt or equity financing to fund its planned operations. The Group's success depends on the profitable commercialization of its proprietary HEVO technology. There is no assurance that the Group will be successful in the profitable commercialization of its technology. These conditions raise significant doubt about the Group’s ability to continue as a going concern and therefore, to continue realizing their assets and discharging their liabilities in the normal course of business absent the mitigating actions set out below.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">On November 27, 2023, the Parent entered into an agreement for financing of up to $<span id="xdx_906_ecustom--SeniorConvertibleNotes_iI_pn6n6_uUSD_c20231127__dei--LegalEntityAxis__custom--BelikeNomineesPtyLtdMember_zSr5W3h4qFL3" title="Senior convertible notes">20</span> million of senior convertible notes with Belike Nominees Pty Ltd., a Macquarie Group entity. This facility has a two-year term and it’s expected that amounts will be drawn down in tranches. The first tranche of $<span id="xdx_90C_ecustom--DrawnDownAmount_iI_pn4n6_uUSD_c20240630__dei--LegalEntityAxis__custom--BelikeNomineesPtyLtdMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zkmlxtC6VEa8" title="Drawn down Amount">1.15</span> million is expected to be drawn down in the second quarter of 2024.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Based upon its current operating and financial plans, management is hopeful it will have sufficient access to financial resources to fund operations, having considered the Group’s available cash resources, the recently announced agreement with Belike Nominees Pty Ltd, expected inflows from both technology sales and grant award agreements, future financing options available to the Group (debt and/or equity), the planned operations of the Group and the ability to adjust its plans if required.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">On February 15, 2024, the Group received notification from the European Commission that the Company’s HEVO-Portugal project was among 33 entities selected for approval under the Important Projects of Common European Interest (“IPCEI”) Hy2Infra program. The Company’s €650 million, 630 MW project is to be developed in Sines, Portugal, and would produce 62,000 tonnes of green hydrogen per annum. The IPCEI approval positions Fusion Fuel and its partners to commence funding negotiations with the relevant government stakeholders, as well as with the European Investment Bank, which has committed to providing financing and advisory support to those projects selected for public funding.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The inability to consummate the first tranche of the financing agreement with Belike Nominees Pty Ltd and capitalize on the market sentiment afforded to us following the IPCEI announcement would have a negative impact on the Group’s financial conditions and ability to pursue its business strategies. If the Group is unable to operationalize or obtain alternative funding, the Group could be forced to delay, reduce, or eliminate some or all of its research and development programs or strategic partnerships efforts, which could adversely affect its business prospects, or the Group may be unable to continue operations. Although management intends to pursue plans to obtain alternative funding to finance its operations, there is no assurance that the Group will be successful in obtaining sufficient funding on terms acceptable to the Group to fund continuing operations, if at all.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">During 2024, to date, Parent raised net proceeds of $6,398,264 through the ATM facility.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this material uncertainty. Accordingly, the consolidated financial statements have been prepared on a basis that assumes the Group will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_84C_ecustom--NewStandardsOrAmendmentsPolicyTextBlock_zh48Dh8wLLze" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_863_zcRLQZR7Flse">New standards or amendments</span></b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">There were no new standards effective for the period commencing 1 January 2023 that had a material impact on the Group. A number of new standards, amendments to standards and interpretations are not yet effective for the period and have not yet been applied in preparing the consolidated financial statements. The Group is in the process of assessing the impact on the financial statements of these new standards and amendments. Management currently expects no material impact on the Group’s financial statements on adoption of these amendments.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_846_ecustom--SignificantAccountingPoliciesExplanatory_z1K6A66z0VQl" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86B_zOMH9X04eVca">Significant accounting policies</span></b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">There have been no material changes to the Group’s significant accounting policies, other than the introduction of an accounting policy for revenue recognition, as compared to the significant accounting policies described in the Form 20-F for the fiscal year ended December 31, 2022.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_849_ecustom--RevenuePolicyExplanatory_zn8JABMEHFh4" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86B_zpyIx9na2ZR7">Revenue</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Company generates revenue from the supply and assembly of its HEVO technology. This technology consists of our HEVO miniaturised electrolyzer along with Balance of System (“BoS”) equipment. In addition to the above, certain sales contracts also include the supply of Balance of Plant (“BoP”) equipment, refuelling stations and require us to install and commission a full turnkey green hydrogen producing solution.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Revenue is recognised when or as performance obligations are satisfied by transferring control of a promised good or service to a customer. Management assesses each Contract at its inception whether the control is transferred over time or at a point in time and assume that the contract will be fulfilled, and not cancelled, renewed or modified, when determining the transaction price based on the consideration negotiated. The transaction price is determined based on the consideration agreed upon in the contract, adjusted for any discounts, and variable consideration. If there is a difference between the payment and the delivery of the related services and goods the Company is considering the time value of money when the period exceeds 12 months.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">If the contract involves multiple performance obligations, the transaction price is allocated to each performance obligation based on its standalone selling price. At contract inception, the goods or services explicitly or implicitly promised in a contract are assessed, and a performance obligation is identified for each promise to transfer a distinct good or service. The standalone selling price is determined using observable market data or estimated considering the cost plus a reasonable margin approach.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Revenue from our HEVO technology is recognised at a point in time which reflects the transfer of control of the promised good or service to the customer, i.e. when control of the service transfers to the customer, generally following the delivery schedule. The revenue is derived from the calculation of the completion and the transaction price set in the Contract.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">When the customer makes partial payments in advance, the consideration received prior to the Company satisfying its performance obligation is recognised as a contract liability in the balance sheet (see “Contract liabilities” definition below).</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Incremental costs incurred to obtain a contract are capitalised if they are expected to be recovered. Incremental costs of obtaining a contract are those costs that the entity would not have incurred if the contract had not been obtained. Costs of obtaining a contract that is not incremental should be expensed as incurred unless those costs are explicitly chargeable to the customer, even if the contract is not obtained.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Company reviews its revenue recognition estimates regularly and adjusts them if there are changes in circumstances that affect the original estimates. Any changes are accounted for prospectively.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Modifications to contracts are assessed to determine whether they represent a new contract or a modification of the existing contract. Any adjustments to the transaction price or performance obligations are reflected as per the requirements of the standard.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Company provides its customers with warranties against design or manufacturing flaws and defects, normally within a period of 12 – 24 months after commissioning has taken place. The Company's estimated obligation under the standard warranty terms (assurance type warranties) is recognised under provisions.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Contract liabilities</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">A contract liability is the obligation to transfer good or services to a customer for which the Company has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Company transfers goods or services to the customer, a contract liability is recognised when the payment is made or the payment is due (whichever is earlier). Contract liabilities are recognised as revenue when the Company performs under the contract.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Contract assets</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The contract assets primarily relate to the Group’s right to consideration for work completed but not billed. The contract assets are transferred to receivables when the rights become unconditional. This usually occurs when the Group issues an invoice to the customer.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_84D_eifrs-full--DisclosureOfGovernmentGrantsExplanatory_zgtbIfzhVn7g" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_861_z8ijszaFvVrh">Government grants</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group recognises government grants when there is reasonable assurance that the Group will comply with the relevant conditions and the grant will be received. Government grants related to assets are deducted from the cost of the asset using the net presentation approach. The grant is recognised in profit or loss over the life of a depreciable asset as a reduced depreciation expense.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Grants that compensate the Group for expenses incurred are recognised in profit or loss on a systematic basis in the periods in which the expenses are recognised, unless the conditions for receiving the grant are met after the related expenses have been recognised. In this case, the grant is recognised when it becomes receivable.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_840_ecustom--DisclosureOfLeasesPolicyTextBlock_zbpRmnD0nRYc" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_867_zyHxDCRqwOL7">Leases</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">At commencement or on modification of a contract that contains a lease component, the Group allocates the consideration in the contract to each lease component on the basis of its relative stand-alone prices.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease term, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right-of-use asset reflects that the Group will exercise a purchase option. In that case the right-of-use asset will be depreciated over the useful life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group’s incremental borrowing rate. Generally, the Group uses its incremental borrowing rate as the discount rate.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group determines its incremental borrowing rate by obtaining interest rates from various external financing sources and makes certain adjustments to reflect the terms of the lease and type of the asset leased.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Lease payments included in the measurement of the lease liability comprise the following:</p> <p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 22.4pt"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 28.35pt"></td> <td style="width: 14.2pt"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify">fixed payments, including in-substance fixed payments;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 28.35pt"></td> <td style="width: 14.2pt"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify">variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 28.35pt"></td> <td style="width: 14.2pt"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify">amounts expected to be payable under a residual value guarantee; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 28.35pt"></td> <td style="width: 14.2pt"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify">the exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an optional renewal period if the Group is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless the Group is reasonably certain not to terminate early.</td></tr> </table> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the Group’s estimate of the amount expected to be payable under a residual value guarantee, if the Group changes its assessment of whether it will exercise a purchase, extension or termination option or if there is a revised in-substance fixed lease payment.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group presents right-of-use assets in ‘property, plant and equipment’ and lease liabilities in ‘trade and other payables’ in the statement of financial position.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group has elected not to recognise right-of-use assets and lease liabilities for leases of low-value assets and short-term leases. The Group recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Sale-and-leaseback transactions</i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group derecognises the asset from the statement of financial position with any gain or loss relating to the rights transferred as part of the sale recognised as other income. The leaseback shall be classified as either an operating lease or a finance lease. If the leaseback is classified as an operating lease, the asset shall be recognised in the statement of financial position and depreciated over its useful life. If the leaseback is classified as a finance lease, the asset shall remain derecognised and recognised as a right-of-use asset, and a liability shall be recognised for the present value of lease payments.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zuCjw2rDrBy8" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_861_zcFUlB674rYh">Inventories</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><span style="background-color: white">Inventories are stated at the lower of cost and net realizable value. Cost comprises of direct materials and the cost of bringing the components to their present condition. Cost is based on weighted average price. Net realisable value is calculated as the estimated selling price arising in the ordinary course of business, net of estimated selling costs.</span></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><span style="background-color: white"> </span></p> <p id="xdx_846_ecustom--SegmentInformationPolicyTextBlock_zG7NUoxV3u98" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_861_zeXktH1Vp3k3">Segment information</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><span>The Group manages its operations as a single segment for the purposes of assessing performance and making operating decisions. The Group’s focus is on the research and development </span>around its HEVO technologies<span>. The Executive Committee, and in particular the Chief Executive Officer, is the chief operating decision maker who regularly reviews the consolidated operating results and makes decisions about the allocation of the Group’s resources.</span></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b> </b></p> <p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_zYGTUjSjUG57" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86E_zRTxuR2RkI2d">Research and development expenditure</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Research costs are expensed to profit or loss as incurred and development costs are capitalised, where they meet the criteria for capitalisation. Grant income of €<span id="xdx_903_ecustom--ResearchAndDevelopmentExpenditure_pn5n6_uEUR_c20230101__20231231__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zkhXiLhllNQ5" title="Research and development expenditure">1.6</span> million was credited against qualifying R&D expenditure in 2023. </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_847_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_zfNFV6t4PkRk" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_860_zWpgu8GkBQW6">Trade and other payables</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Trade payables are recognised initially at fair value and subsequently measured at amortised cost.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Onerous contracts</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">A provision for an onerous contract is recognised when it becomes probable that the total contract costs will exceed total contract revenue. Before a provision for onerous contracts is recorded, the related assets under construction are measured at their net realisable value and written-off if necessary. Onerous contracts are identified by monitoring the progress of the contract together with the underlying programme status. An estimate of the related contract costs is made, which requires significant and complex assumptions, judgements and estimates related to achieving certain performance standards.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Warranties</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">A provision for warranties is recognized when the underlying products or services are sold, based on historical warranty data and a weighting of possible outcomes against their associated probabilities.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_zUwly29lzXzb" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86C_z5wTHeXswHid">Current taxation</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The current taxation charge is calculated at the amount expected to be recovered from or paid to the taxation authorities on the basis of the tax laws enacted or substantively enacted at the reporting date.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_zCgSJxf8Hzoe" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_866_z59BN0TJjH9j">Deferred taxation</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Deferred taxation is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Deferred income tax is determined using tax rates that have been enacted or substantially enacted by the reporting date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Deferred income tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences and the carry forward of unused tax losses can be utilised. Unrecognised deferred tax assets are reassessed at each reporting date and recognised to the extent that it has become probable that future taxable profits will be available against which they can be used.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p id="xdx_84B_ecustom--EquityInstrumentsPolicyTextBlock_zqFD94GCaEz9" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_867_z5AKiG824Ake">Equity instruments</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Class A ordinary shares are classified as equity instruments. Incremental costs directly attributable to the issue of new ordinary shares are shown in equity as a deduction from equity, net of tax effects.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory_zm4E33hQTsia" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86E_zmSOdekVQqke">Derivative liabilities – warrants</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Derivatives are initially recognised at their fair value on the date the derivative contract is entered into and transaction costs are expensed to profit or loss. The Company’s warrants are subsequently re-measured at fair value at each reporting date with changes in fair value recognised in profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">As the exercise price of the Company’s share purchase warrants is fixed in US dollars and the functional currency of the Company is the Euro, these warrants are considered a derivative, as a variable amount of cash in the Company’s functional currency will be received on exercise. Accordingly, these share purchase warrants are classified and accounted for as a derivative liability. The fair value is determined using market price of the warrants on the NASDAQ.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">When a warrant is exercised, the derivative liability is then reclassified to share premium.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_zDwVAZx1RRma" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_867_zALBHiYEo20f">Business combinations</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group accounts for business combinations using the acquisition method when the acquired set of activities and assets meets the definition of the business and control is transferred to the Group. In determining whether a particular set of activities and assets is a business, the Group assesses whether the set of assets and activities acquired includes, at a minimum, an input and substantive process and whether the acquired set has the ability to produce outputs.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group has an option to apply a “concentration test” that permits a simplified assessment of whether an acquired set of activities and assets is not a business. The optional concentration test is met if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is tested annually for impairment. Any gain on a bargain purchase is recognised in profit or loss immediately. Transaction costs are expensed as incurred, except if related to the issue of debt or equity securities.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The consideration transferred does not include amounts related to the settlement of pre-existing relationships. Such amounts are generally recognised in profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Any contingent consideration is measured at fair value at the date of acquisition. If an obligation to pay contingent consideration that meets the definition of financial instrument is classified as equity, then it is not remeasured, and settlement is accounted for within equity. Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value of the contingent consideration are recognised in profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_zk8nfzBwhXCf" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_860_zXO8uksYOzfl">Share-based payment arrangements</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The grant-date fair value of equity-settled share-based payments arrangements granted to employees and non-employees is generally recognised as an expense, with a corresponding increase in equity, over the vesting period of the awards. The amount recognised as an expense is adjusted to reflect the numbers of awards for which the related service and non-market performance conditions are expected to be met, such that the amount ultimately recognised is based on the number of awards that meet the related service and non-market performance conditions at the vesting date. For share-based payment awards with non-vesting conditions, the grant-date fair value of the share-based payment is measured to reflect such conditions and there is no true-up for differences between expected and actual outcomes. For share-based payment awards that vest at the discretion of the board of directors, the fair value is determined at the reporting date until such time that there is a shared understanding of the vesting period.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_z9NKEnD5Bpn" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_863_zZKDTq8itFUj">Financial instruments</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify">Recognition and initial measurement</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Receivables are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus transaction costs that are directly attributable to its acquisition or issue.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify">Financial assets at fair value through profit or loss (FVTPL)</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">These assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are recognised in profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify">Classification and subsequent measurement</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">On initial recognition, a financial asset is classified as measured at: amortised cost; Fair Value through Other Comprehensive Income (“FVOCI”) – debt investment; FVOCI – equity investment; or FVTPL.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"></p> <p style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify">Financial liabilities – Classification, subsequent measurement and gains and losses</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. Other financial liabilities are subsequently measured at amortised cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory_z7AWLoOd6II6" style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify"><span id="xdx_86F_zuzb6FOPIrId">Derecognition</span></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold"> </p> <p style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; text-align: justify">Financial assets</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; font-style: italic"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; font-style: italic"> </p> <p style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; text-align: justify">Financial liabilities</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group derecognises a financial liability when its contractual obligations are discharged, cancelled or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred, or liabilities assumed) is recognized in profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_zHlznKmvcLk1" style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86C_zZO3kttYNnXh">Prepayments and other receivables</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Prepayments and other receivables are recognised initially at fair value and then carried at amortised cost less allowance for impairment. The Group applies the IFRS 9 <i>Financial Instruments</i> simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for other receivables.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zOkQbpYVtN2j" style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_860_z9LLHdbitAa1">Cash and cash equivalents</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Cash and cash equivalents in the statement of financial position comprise cash at bank and in hand, and short-term deposits with a maturity of three months or less. For the purposes of the cash flow statement, cash and cash equivalents consist of cash and cash equivalents as defined above. Restricted cash comprises cash that the Group is required to spend on specific projects and is not available for general use.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zW22ObVPHVU9" style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86A_zF5xxlrRHX3c">Property, plant and equipment</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Property, plant and equipment is included at cost less accumulated depreciation and/or accumulated impairment losses. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Depreciation is provided using the straight-line method to write off cost to residual value over the estimated useful life of the individual asset. Important components of property, plant and equipment that maintain different useful lives are considered separately. Land is not depreciated and assets categorised as being under construction are not depreciated until such time that they are in use. The following rates per annum are used:</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfPropertyPlantEquipmentUsefulLifeTableTextBlock_zw54gBHONX52" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Basis of preparation and significant accounting policies (Details)"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt"><span id="xdx_8BE_z7y4l354LkH3" style="display: none">Schedule of property plant equipment useful life</span></td> <td style="background-color: White; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt; width: 30%">Plant and machinery</td> <td style="background-color: White; font-size: 10pt; width: 70%"><span id="xdx_90F_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zF6mjVqHg41l" title="Property, plant and equipment useful life">3-10 years</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Hydrogen production plant – internal</td> <td style="background-color: White; font-size: 10pt"><span id="xdx_904_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--HydrogenProductionPlantInternalMember_zd8kuRo2rlVj" title="Property, plant and equipment useful life">8-20 years</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Office and other equipment</td> <td style="background-color: White; font-size: 10pt"><span id="xdx_909_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeAndOtherEquipmentMember_zBo3TOFjn62f" title="Property, plant and equipment useful life">3-10 years</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Leases</td> <td style="background-color: White; font-size: 10pt; text-align: left"><span id="xdx_90C_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesMember_zoFDiOK5tuja" title="Property, plant and equipment useful life">Lease term</span></td></tr> </table> <p id="xdx_8AC_zpwKCAAZdyef" style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The carrying values of property, plant and equipment are reviewed for indicators of impairment at each reporting date or when events or changes in circumstances indicate the carrying value may not be recoverable (whichever is the earlier). If any such indication exists and where the carrying values exceed the estimated recoverable amount, the assets or cash generating units are written down to their recoverable amount.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"></p> <p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_zNIJARh1liEc" style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_861_zWoNwYd2Y7Xh">Intangible assets</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Intangible assets acquired separately are measured on initial recognition at cost. Intangible assets acquired in a business combination are measured on initial recognition at their fair value as at the date of acquisition. Following initial recognition, intangible assets are carried at cost less accumulated amortisation and/or any accumulated impairment losses.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Product development costs are not amortised until such time that they are in use after which it is expected they will be amortised over their estimated useful lives (three to five years). Amortisation is provided using the straight-line method to write off cost to residual value over the estimated useful life of the individual asset. The following rates per annum are used:</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfIntangibleAssetsUsefulLifeTableTextBlock_zb38rS44ytai" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Basis of preparation and significant accounting policies (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt"><span id="xdx_8BE_zvuqlX01YUb8" style="display: none">Schedule of intangible assets useful life</span></td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt; width: 30%">Software</td> <td style="width: 70%; font-size: 10pt"><span id="xdx_907_eifrs-full--DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--ComputerSoftwareMember_zspbst4rW676" title="Intangible assets useful life">3 years</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt">Completed development technology</td> <td style="font-size: 10pt"><span id="xdx_902_eifrs-full--DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CompletedDevelopmentTechnologyMember_zosdxKCF4l12" title="Intangible assets useful life">3 years</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt">Intellectual property</td> <td style="font-size: 10pt; text-align: left"><span id="xdx_905_eifrs-full--DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--IntellectualPropertiesMember_zfDgrEpvbful" title="Intangible assets useful life">Indefinite useful life</span></td></tr> </table> <p id="xdx_8A8_zmaZ4AM6Liof" style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Internally generated intangible assets, excluding capitalised development costs, are not capitalised and expenditure is reflected in the income statement in the year in which the expenditure is incurred.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Expenditure on research activities is recognised in profit or loss as incurred.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Development expenditure is capitalised only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognised in the profit or loss as incurred. Subsequent to initial recognition, development expenditure is measured at cost less accumulated amortisation and any accumulated impairment losses, unless the product development costs are still being used in product development in which case it is considered indefinite useful life.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Subsequent expenditure is capitalised only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognised in profit or loss as incurred.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Impairment arises if the recoverable amount of the intangible asset is lower than its carrying value under IFRS. Recoverable amount is the higher of an asset’s value in use or its estimated realisable value less costs to sell.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">If the carrying amount of an intangible asset exceeds its recoverable amount, an impairment loss is recognised in an amount equal to that excess.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p id="xdx_846_ecustom--AccountingForAssetsHeldForSalePolicyExplanatory_zmDy4sjtzD15" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86B_zdn6GXvkrPaa">Accounting for assets held for sale</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Assets are classified as held for sale if it is highly probable that they will be recovered primarily through sale rather than through continuing use. Such assets are generally measured at the lower of their carrying amount and fair value less costs to sell. Impairment losses on initial classification as held for sale or held for distribution and subsequent gains and losses on re-measurement are recognized in the income statement. Once classified as held for sale, intangible assets and property, plant and equipment are no longer amortized or depreciated, and any equity accounted investee is no longer equity accounted.</p>
CY2023	ifrs-full	Disclosure Of Basis Of Consolidation Explanatory DisclosureOfBasisOfConsolidationExplanatory	<p id="xdx_844_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_z6QRarqQNJe1" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_862_zNQiZcH1ZpQe">Basis of consolidation</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Subsidiaries</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i> </i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group financial statements consolidate the financial statements of the Company and its subsidiaries up to December 31, 2023. A parent controls a subsidiary if it is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Loss of control</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">When the Group loses control over a subsidiary, it derecognises the assets and liabilities of the subsidiary, and any related non-controlling interest (“NCI”) and other components of equity. Any resulting gain or loss is recognised in profit or loss. Any interest retained in the former subsidiary is measured at fair value when control is lost.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Interests in equity-accounted investees</i></p> <p style="margin: 0pt 0; font-size: 10pt; text-indent: 22.4pt"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group’s interests in equity-accounted investees comprise interests in a joint venture.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">A joint venture is a type of joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint venture. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The considerations made in determining joint control are similar to those necessary to determine control over subsidiaries. The Group’s investment in its joint venture is accounted for using the equity method.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Under the equity method, the investment in a joint venture is initially recognised at cost. The carrying amount of the investment is adjusted to recognise changes in the Group’s share of net assets of the joint venture since the acquisition date.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The statement of profit or loss reflects the Group’s share of the results of operations of the joint venture. Any change in other comprehensive income (“OCI”) of those investees is presented as part of the Group’s OCI.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">In addition, when there has been a change recognised directly in the equity of the joint venture, the Group recognises its share of any changes, when applicable, in the statement of changes in equity. Unrealised gains and losses resulting from transactions between the Group and the joint venture are eliminated to the extent of the interest in the joint venture.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The aggregate of the Group’s share of profit or loss of a joint venture is shown on the face of the statement of profit or loss outside operating profit and represents profit or loss after tax and non-controlling interests in the subsidiaries of the joint venture.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The financial statements of the joint venture are prepared for the same reporting period as the Group. When necessary, adjustments are made to bring the accounting policies in line with those of the Group.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">After application of the equity method, the Group determines whether it is necessary to recognise an impairment loss on its investment in its joint venture. At each reporting date, the Group determines whether there is objective evidence that the investment in the associate or joint venture is impaired. If there is such evidence, the Group calculates the amount of impairment as the difference between the recoverable amount of the joint venture and its carrying value, and then recognises the loss within ‘Share of profit of a joint venture’ in the statement of profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Transactions eliminated on consolidation</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Intra-group balances and transactions, and any unrealised income and expenses (except for foreign currency transaction gains or losses) arising from intra-group transactions, are eliminated. Unrealised gains arising from transactions with equity-accounted investees are eliminated against the investment to the extent of the Group’s interest in the investee. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of impairment.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p>
CY2023	ifrs-full	Description Of Accounting Policy For Functional Currency Explanatory DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory	<p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_znAZBGDIHOKf" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86C_z4nFH9M7WFac">Functional currency</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Foreign currency transactions</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Transactions in foreign currencies are translated into the respective functional currencies of the Group companies at the exchange rates at the dates of the transactions.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated into the functional currency at the exchange rate when the fair value was determined. Non-monetary items that are measured based on historical cost in a foreign currency are translated at the exchange rate at the date of the transaction. Foreign currency differences are generally recognised in profit or loss and presented within finance costs.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Foreign operations</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated into Euro at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into Euro at the exchange rates at the dates of the transactions. Foreign currency differences are recognised in OCI and accumulated in the translation reserve, except to the extent that the translation difference is allocated to NCI.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">When a foreign operation is disposed of in its entirety or partially such that control, significant influence or joint control is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to profit or loss as part of the gain or loss on disposal. If the Group disposes of part of its interest in a subsidiary but retains control, then the relevant proportion of the cumulative amount is reattributed to NCI. When the Group disposes of only part of an associate or joint venture while retaining significant influence or joint control, the relevant proportion of the cumulative amount is reclassified to profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	htoo	Going Concern Policy Explanatory GoingConcernPolicyExplanatory	<p id="xdx_844_ecustom--GoingConcernPolicyExplanatory_zWFBEHnPMWn7" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_860_zEfbI5Jfqtah">Going concern</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">In adopting the going concern basis in preparing the consolidated financial statements, the Directors have considered the Group’s cash on hand, its future cash generation projections and plans, together with factors likely to affect its future performance, as well as the Group’s principal risks and uncertainties.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt">As of December 31, 2023, the Group had €<span id="xdx_908_eifrs-full--CashAndCashEquivalents_iI_pn5n6_c20231231__dei--LegalEntityAxis__custom--DirectorsMember_zmIYTLgCoSF3" title="Cash and cash equivalents">1.2</span> million of cash and cash equivalents, which included €<span id="xdx_909_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_pn5n6_c20231231__dei--LegalEntityAxis__custom--DirectorsMember_zwl8KxBbL7L4" title="Short-term investments">0.3</span> million of restricted cash. The Group is an early-stage company and is subject to the corresponding risk of such companies. Since inception, the Group has incurred operating losses and had an accumulated deficit of €<span id="xdx_90E_eifrs-full--RetainedEarnings_iI_pn5n6_c20231231__dei--LegalEntityAxis__custom--DirectorsMember_z1U3qwVnl3y8" title="Accumulated deficit">222.8</span> million at December 31, 2023. Included in the accumulated deficit are non-cash items of €<span id="xdx_90D_eifrs-full--OtherAdjustmentsForNoncashItems_pn5n6_c20230101__20231231__dei--LegalEntityAxis__custom--DirectorsMember_zw1l6crI1Yw4" title="Operating loss">167</span> million which related to fair value adjustments on our warrants, share based compensation expenses, foreign currency adjustments on our financial assets and expenses from the 2020 merger transaction described previously.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group expects to continue to incur net losses for the foreseeable future and is highly dependent on its ability to find additional sources of funding in the form of debt or equity financing to fund its planned operations. The Group's success depends on the profitable commercialization of its proprietary HEVO technology. There is no assurance that the Group will be successful in the profitable commercialization of its technology. These conditions raise significant doubt about the Group’s ability to continue as a going concern and therefore, to continue realizing their assets and discharging their liabilities in the normal course of business absent the mitigating actions set out below.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">On November 27, 2023, the Parent entered into an agreement for financing of up to $<span id="xdx_906_ecustom--SeniorConvertibleNotes_iI_pn6n6_uUSD_c20231127__dei--LegalEntityAxis__custom--BelikeNomineesPtyLtdMember_zSr5W3h4qFL3" title="Senior convertible notes">20</span> million of senior convertible notes with Belike Nominees Pty Ltd., a Macquarie Group entity. This facility has a two-year term and it’s expected that amounts will be drawn down in tranches. The first tranche of $<span id="xdx_90C_ecustom--DrawnDownAmount_iI_pn4n6_uUSD_c20240630__dei--LegalEntityAxis__custom--BelikeNomineesPtyLtdMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zkmlxtC6VEa8" title="Drawn down Amount">1.15</span> million is expected to be drawn down in the second quarter of 2024.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Based upon its current operating and financial plans, management is hopeful it will have sufficient access to financial resources to fund operations, having considered the Group’s available cash resources, the recently announced agreement with Belike Nominees Pty Ltd, expected inflows from both technology sales and grant award agreements, future financing options available to the Group (debt and/or equity), the planned operations of the Group and the ability to adjust its plans if required.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">On February 15, 2024, the Group received notification from the European Commission that the Company’s HEVO-Portugal project was among 33 entities selected for approval under the Important Projects of Common European Interest (“IPCEI”) Hy2Infra program. The Company’s €650 million, 630 MW project is to be developed in Sines, Portugal, and would produce 62,000 tonnes of green hydrogen per annum. The IPCEI approval positions Fusion Fuel and its partners to commence funding negotiations with the relevant government stakeholders, as well as with the European Investment Bank, which has committed to providing financing and advisory support to those projects selected for public funding.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The inability to consummate the first tranche of the financing agreement with Belike Nominees Pty Ltd and capitalize on the market sentiment afforded to us following the IPCEI announcement would have a negative impact on the Group’s financial conditions and ability to pursue its business strategies. If the Group is unable to operationalize or obtain alternative funding, the Group could be forced to delay, reduce, or eliminate some or all of its research and development programs or strategic partnerships efforts, which could adversely affect its business prospects, or the Group may be unable to continue operations. Although management intends to pursue plans to obtain alternative funding to finance its operations, there is no assurance that the Group will be successful in obtaining sufficient funding on terms acceptable to the Group to fund continuing operations, if at all.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">During 2024, to date, Parent raised net proceeds of $6,398,264 through the ATM facility.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this material uncertainty. Accordingly, the consolidated financial statements have been prepared on a basis that assumes the Group will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	htoo	Significant Accounting Policies Explanatory SignificantAccountingPoliciesExplanatory	<p id="xdx_846_ecustom--SignificantAccountingPoliciesExplanatory_z1K6A66z0VQl" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86B_zOMH9X04eVca">Significant accounting policies</span></b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">There have been no material changes to the Group’s significant accounting policies, other than the introduction of an accounting policy for revenue recognition, as compared to the significant accounting policies described in the Form 20-F for the fiscal year ended December 31, 2022.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p>
CY2023	htoo	Revenue Policy Explanatory RevenuePolicyExplanatory	<p id="xdx_849_ecustom--RevenuePolicyExplanatory_zn8JABMEHFh4" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86B_zpyIx9na2ZR7">Revenue</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Company generates revenue from the supply and assembly of its HEVO technology. This technology consists of our HEVO miniaturised electrolyzer along with Balance of System (“BoS”) equipment. In addition to the above, certain sales contracts also include the supply of Balance of Plant (“BoP”) equipment, refuelling stations and require us to install and commission a full turnkey green hydrogen producing solution.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Revenue is recognised when or as performance obligations are satisfied by transferring control of a promised good or service to a customer. Management assesses each Contract at its inception whether the control is transferred over time or at a point in time and assume that the contract will be fulfilled, and not cancelled, renewed or modified, when determining the transaction price based on the consideration negotiated. The transaction price is determined based on the consideration agreed upon in the contract, adjusted for any discounts, and variable consideration. If there is a difference between the payment and the delivery of the related services and goods the Company is considering the time value of money when the period exceeds 12 months.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">If the contract involves multiple performance obligations, the transaction price is allocated to each performance obligation based on its standalone selling price. At contract inception, the goods or services explicitly or implicitly promised in a contract are assessed, and a performance obligation is identified for each promise to transfer a distinct good or service. The standalone selling price is determined using observable market data or estimated considering the cost plus a reasonable margin approach.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Revenue from our HEVO technology is recognised at a point in time which reflects the transfer of control of the promised good or service to the customer, i.e. when control of the service transfers to the customer, generally following the delivery schedule. The revenue is derived from the calculation of the completion and the transaction price set in the Contract.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">When the customer makes partial payments in advance, the consideration received prior to the Company satisfying its performance obligation is recognised as a contract liability in the balance sheet (see “Contract liabilities” definition below).</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Incremental costs incurred to obtain a contract are capitalised if they are expected to be recovered. Incremental costs of obtaining a contract are those costs that the entity would not have incurred if the contract had not been obtained. Costs of obtaining a contract that is not incremental should be expensed as incurred unless those costs are explicitly chargeable to the customer, even if the contract is not obtained.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Company reviews its revenue recognition estimates regularly and adjusts them if there are changes in circumstances that affect the original estimates. Any changes are accounted for prospectively.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Modifications to contracts are assessed to determine whether they represent a new contract or a modification of the existing contract. Any adjustments to the transaction price or performance obligations are reflected as per the requirements of the standard.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Company provides its customers with warranties against design or manufacturing flaws and defects, normally within a period of 12 – 24 months after commissioning has taken place. The Company's estimated obligation under the standard warranty terms (assurance type warranties) is recognised under provisions.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Contract liabilities</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">A contract liability is the obligation to transfer good or services to a customer for which the Company has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Company transfers goods or services to the customer, a contract liability is recognised when the payment is made or the payment is due (whichever is earlier). Contract liabilities are recognised as revenue when the Company performs under the contract.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Contract assets</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The contract assets primarily relate to the Group’s right to consideration for work completed but not billed. The contract assets are transferred to receivables when the rights become unconditional. This usually occurs when the Group issues an invoice to the customer.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	ifrs-full	Disclosure Of Government Grants Explanatory DisclosureOfGovernmentGrantsExplanatory	<p id="xdx_84D_eifrs-full--DisclosureOfGovernmentGrantsExplanatory_zgtbIfzhVn7g" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_861_z8ijszaFvVrh">Government grants</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group recognises government grants when there is reasonable assurance that the Group will comply with the relevant conditions and the grant will be received. Government grants related to assets are deducted from the cost of the asset using the net presentation approach. The grant is recognised in profit or loss over the life of a depreciable asset as a reduced depreciation expense.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Grants that compensate the Group for expenses incurred are recognised in profit or loss on a systematic basis in the periods in which the expenses are recognised, unless the conditions for receiving the grant are met after the related expenses have been recognised. In this case, the grant is recognised when it becomes receivable.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	ifrs-full	Description Of Accounting Policy For Measuring Inventories DescriptionOfAccountingPolicyForMeasuringInventories	<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zuCjw2rDrBy8" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_861_zcFUlB674rYh">Inventories</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><span style="background-color: white">Inventories are stated at the lower of cost and net realizable value. Cost comprises of direct materials and the cost of bringing the components to their present condition. Cost is based on weighted average price. Net realisable value is calculated as the estimated selling price arising in the ordinary course of business, net of estimated selling costs.</span></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><span style="background-color: white"> </span></p>
CY2023	ifrs-full	Description Of Accounting Policy For Research And Development Expense Explanatory DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory	<p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_zYGTUjSjUG57" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86E_zRTxuR2RkI2d">Research and development expenditure</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Research costs are expensed to profit or loss as incurred and development costs are capitalised, where they meet the criteria for capitalisation. Grant income of €<span id="xdx_903_ecustom--ResearchAndDevelopmentExpenditure_pn5n6_uEUR_c20230101__20231231__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zkhXiLhllNQ5" title="Research and development expenditure">1.6</span> million was credited against qualifying R&D expenditure in 2023. </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	ifrs-full	Disclosure Of Trade And Other Payables Explanatory DisclosureOfTradeAndOtherPayablesExplanatory	<p id="xdx_847_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_zfNFV6t4PkRk" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_860_zWpgu8GkBQW6">Trade and other payables</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Trade payables are recognised initially at fair value and subsequently measured at amortised cost.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Onerous contracts</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">A provision for an onerous contract is recognised when it becomes probable that the total contract costs will exceed total contract revenue. Before a provision for onerous contracts is recorded, the related assets under construction are measured at their net realisable value and written-off if necessary. Onerous contracts are identified by monitoring the progress of the contract together with the underlying programme status. An estimate of the related contract costs is made, which requires significant and complex assumptions, judgements and estimates related to achieving certain performance standards.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Warranties</i></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><i></i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">A provision for warranties is recognized when the underlying products or services are sold, based on historical warranty data and a weighting of possible outcomes against their associated probabilities.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	ifrs-full	Description Of Accounting Policy For Taxes Other Than Income Tax Explanatory DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory	<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_zUwly29lzXzb" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86C_z5wTHeXswHid">Current taxation</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The current taxation charge is calculated at the amount expected to be recovered from or paid to the taxation authorities on the basis of the tax laws enacted or substantively enacted at the reporting date.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	ifrs-full	Description Of Accounting Policy For Deferred Income Tax Explanatory DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory	<p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_zCgSJxf8Hzoe" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_866_z59BN0TJjH9j">Deferred taxation</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Deferred taxation is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Deferred income tax is determined using tax rates that have been enacted or substantially enacted by the reporting date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Deferred income tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences and the carry forward of unused tax losses can be utilised. Unrecognised deferred tax assets are reassessed at each reporting date and recognised to the extent that it has become probable that future taxable profits will be available against which they can be used.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p>
CY2023	ifrs-full	Description Of Accounting Policy For Derivative Financial Instruments Explanatory DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory	<p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory_zm4E33hQTsia" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86E_zmSOdekVQqke">Derivative liabilities – warrants</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Derivatives are initially recognised at their fair value on the date the derivative contract is entered into and transaction costs are expensed to profit or loss. The Company’s warrants are subsequently re-measured at fair value at each reporting date with changes in fair value recognised in profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">As the exercise price of the Company’s share purchase warrants is fixed in US dollars and the functional currency of the Company is the Euro, these warrants are considered a derivative, as a variable amount of cash in the Company’s functional currency will be received on exercise. Accordingly, these share purchase warrants are classified and accounted for as a derivative liability. The fair value is determined using market price of the warrants on the NASDAQ.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">When a warrant is exercised, the derivative liability is then reclassified to share premium.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p>
CY2023	ifrs-full	Description Of Accounting Policy For Business Combinations Explanatory DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory	<p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_zDwVAZx1RRma" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_867_zALBHiYEo20f">Business combinations</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group accounts for business combinations using the acquisition method when the acquired set of activities and assets meets the definition of the business and control is transferred to the Group. In determining whether a particular set of activities and assets is a business, the Group assesses whether the set of assets and activities acquired includes, at a minimum, an input and substantive process and whether the acquired set has the ability to produce outputs.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group has an option to apply a “concentration test” that permits a simplified assessment of whether an acquired set of activities and assets is not a business. The optional concentration test is met if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is tested annually for impairment. Any gain on a bargain purchase is recognised in profit or loss immediately. Transaction costs are expensed as incurred, except if related to the issue of debt or equity securities.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The consideration transferred does not include amounts related to the settlement of pre-existing relationships. Such amounts are generally recognised in profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Any contingent consideration is measured at fair value at the date of acquisition. If an obligation to pay contingent consideration that meets the definition of financial instrument is classified as equity, then it is not remeasured, and settlement is accounted for within equity. Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value of the contingent consideration are recognised in profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	ifrs-full	Description Of Accounting Policy For Sharebased Payment Transactions Explanatory DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory	<p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_zk8nfzBwhXCf" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_860_zXO8uksYOzfl">Share-based payment arrangements</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The grant-date fair value of equity-settled share-based payments arrangements granted to employees and non-employees is generally recognised as an expense, with a corresponding increase in equity, over the vesting period of the awards. The amount recognised as an expense is adjusted to reflect the numbers of awards for which the related service and non-market performance conditions are expected to be met, such that the amount ultimately recognised is based on the number of awards that meet the related service and non-market performance conditions at the vesting date. For share-based payment awards with non-vesting conditions, the grant-date fair value of the share-based payment is measured to reflect such conditions and there is no true-up for differences between expected and actual outcomes. For share-based payment awards that vest at the discretion of the board of directors, the fair value is determined at the reporting date until such time that there is a shared understanding of the vesting period.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	ifrs-full	Description Of Accounting Policy For Financial Instruments Explanatory DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory	<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_z9NKEnD5Bpn" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_863_zZKDTq8itFUj">Financial instruments</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify">Recognition and initial measurement</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Receivables are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus transaction costs that are directly attributable to its acquisition or issue.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify">Financial assets at fair value through profit or loss (FVTPL)</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">These assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are recognised in profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify">Classification and subsequent measurement</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">On initial recognition, a financial asset is classified as measured at: amortised cost; Fair Value through Other Comprehensive Income (“FVOCI”) – debt investment; FVOCI – equity investment; or FVTPL.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"></p> <p style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify">Financial liabilities – Classification, subsequent measurement and gains and losses</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. Other financial liabilities are subsequently measured at amortised cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	ifrs-full	Description Of Accounting Policy For Derecognition Of Financial Instruments Explanatory DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory	<p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory_z7AWLoOd6II6" style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify"><span id="xdx_86F_zuzb6FOPIrId">Derecognition</span></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold"> </p> <p style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; text-align: justify">Financial assets</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; font-style: italic"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; font-style: italic"> </p> <p style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; text-align: justify">Financial liabilities</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group derecognises a financial liability when its contractual obligations are discharged, cancelled or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred, or liabilities assumed) is recognized in profit or loss.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	ifrs-full	Description Of Accounting Policy For Trade And Other Receivables Explanatory DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory	<p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_zHlznKmvcLk1" style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86C_zZO3kttYNnXh">Prepayments and other receivables</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Prepayments and other receivables are recognised initially at fair value and then carried at amortised cost less allowance for impairment. The Group applies the IFRS 9 <i>Financial Instruments</i> simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for other receivables.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	ifrs-full	Description Of Accounting Policy To Determine Components Of Cash And Cash Equivalents DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents	<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zOkQbpYVtN2j" style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_860_z9LLHdbitAa1">Cash and cash equivalents</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Cash and cash equivalents in the statement of financial position comprise cash at bank and in hand, and short-term deposits with a maturity of three months or less. For the purposes of the cash flow statement, cash and cash equivalents consist of cash and cash equivalents as defined above. Restricted cash comprises cash that the Group is required to spend on specific projects and is not available for general use.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p>
CY2023	ifrs-full	Description Of Accounting Policy For Property Plant And Equipment Explanatory DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory	<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zW22ObVPHVU9" style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86A_zF5xxlrRHX3c">Property, plant and equipment</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Property, plant and equipment is included at cost less accumulated depreciation and/or accumulated impairment losses. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Depreciation is provided using the straight-line method to write off cost to residual value over the estimated useful life of the individual asset. Important components of property, plant and equipment that maintain different useful lives are considered separately. Land is not depreciated and assets categorised as being under construction are not depreciated until such time that they are in use. The following rates per annum are used:</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfPropertyPlantEquipmentUsefulLifeTableTextBlock_zw54gBHONX52" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Basis of preparation and significant accounting policies (Details)"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt"><span id="xdx_8BE_z7y4l354LkH3" style="display: none">Schedule of property plant equipment useful life</span></td> <td style="background-color: White; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt; width: 30%">Plant and machinery</td> <td style="background-color: White; font-size: 10pt; width: 70%"><span id="xdx_90F_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zF6mjVqHg41l" title="Property, plant and equipment useful life">3-10 years</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Hydrogen production plant – internal</td> <td style="background-color: White; font-size: 10pt"><span id="xdx_904_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--HydrogenProductionPlantInternalMember_zd8kuRo2rlVj" title="Property, plant and equipment useful life">8-20 years</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Office and other equipment</td> <td style="background-color: White; font-size: 10pt"><span id="xdx_909_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeAndOtherEquipmentMember_zBo3TOFjn62f" title="Property, plant and equipment useful life">3-10 years</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Leases</td> <td style="background-color: White; font-size: 10pt; text-align: left"><span id="xdx_90C_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesMember_zoFDiOK5tuja" title="Property, plant and equipment useful life">Lease term</span></td></tr> </table> <p id="xdx_8AC_zpwKCAAZdyef" style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The carrying values of property, plant and equipment are reviewed for indicators of impairment at each reporting date or when events or changes in circumstances indicate the carrying value may not be recoverable (whichever is the earlier). If any such indication exists and where the carrying values exceed the estimated recoverable amount, the assets or cash generating units are written down to their recoverable amount.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"></p>
CY2023	ifrs-full	Description Of Accounting Policy For Intangible Assets Other Than Goodwill Explanatory DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory	<p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_zNIJARh1liEc" style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_861_zWoNwYd2Y7Xh">Intangible assets</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Intangible assets acquired separately are measured on initial recognition at cost. Intangible assets acquired in a business combination are measured on initial recognition at their fair value as at the date of acquisition. Following initial recognition, intangible assets are carried at cost less accumulated amortisation and/or any accumulated impairment losses.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Product development costs are not amortised until such time that they are in use after which it is expected they will be amortised over their estimated useful lives (three to five years). Amortisation is provided using the straight-line method to write off cost to residual value over the estimated useful life of the individual asset. The following rates per annum are used:</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfIntangibleAssetsUsefulLifeTableTextBlock_zb38rS44ytai" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Basis of preparation and significant accounting policies (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt"><span id="xdx_8BE_zvuqlX01YUb8" style="display: none">Schedule of intangible assets useful life</span></td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt; width: 30%">Software</td> <td style="width: 70%; font-size: 10pt"><span id="xdx_907_eifrs-full--DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--ComputerSoftwareMember_zspbst4rW676" title="Intangible assets useful life">3 years</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt">Completed development technology</td> <td style="font-size: 10pt"><span id="xdx_902_eifrs-full--DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CompletedDevelopmentTechnologyMember_zosdxKCF4l12" title="Intangible assets useful life">3 years</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt">Intellectual property</td> <td style="font-size: 10pt; text-align: left"><span id="xdx_905_eifrs-full--DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--IntellectualPropertiesMember_zfDgrEpvbful" title="Intangible assets useful life">Indefinite useful life</span></td></tr> </table> <p id="xdx_8A8_zmaZ4AM6Liof" style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Internally generated intangible assets, excluding capitalised development costs, are not capitalised and expenditure is reflected in the income statement in the year in which the expenditure is incurred.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Expenditure on research activities is recognised in profit or loss as incurred.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Development expenditure is capitalised only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognised in the profit or loss as incurred. Subsequent to initial recognition, development expenditure is measured at cost less accumulated amortisation and any accumulated impairment losses, unless the product development costs are still being used in product development in which case it is considered indefinite useful life.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Subsequent expenditure is capitalised only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognised in profit or loss as incurred.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Impairment arises if the recoverable amount of the intangible asset is lower than its carrying value under IFRS. Recoverable amount is the higher of an asset’s value in use or its estimated realisable value less costs to sell.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">If the carrying amount of an intangible asset exceeds its recoverable amount, an impairment loss is recognised in an amount equal to that excess.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p>
CY2023	htoo	Accounting For Assets Held For Sale Policy Explanatory AccountingForAssetsHeldForSalePolicyExplanatory	<p id="xdx_846_ecustom--AccountingForAssetsHeldForSalePolicyExplanatory_zmDy4sjtzD15" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b><span id="xdx_86B_zdn6GXvkrPaa">Accounting for assets held for sale</span></b></p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Assets are classified as held for sale if it is highly probable that they will be recovered primarily through sale rather than through continuing use. Such assets are generally measured at the lower of their carrying amount and fair value less costs to sell. Impairment losses on initial classification as held for sale or held for distribution and subsequent gains and losses on re-measurement are recognized in the income statement. Once classified as held for sale, intangible assets and property, plant and equipment are no longer amortized or depreciated, and any equity accounted investee is no longer equity accounted.</p>
CY2023	ifrs-full	Disclosure Of Accounting Judgements And Estimates Explanatory DisclosureOfAccountingJudgementsAndEstimatesExplanatory	<p id="xdx_80C_eifrs-full--DisclosureOfAccountingJudgementsAndEstimatesExplanatory_zDJJEN7JB1t5" style="margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; font-size: 10pt; text-align: left"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 21.3pt"><b>3.</b></td> <td><span style="background-color: white"><b><span id="xdx_829_zwizZNGXRbV">Significant accounting judgements, estimates and assumptions</span></b></span></td></tr> </table> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The preparation of the Group’s consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenue, expenses, assets and liabilities, income taxes and the accompanying disclosures. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of the asset or liability affected in future periods. These include but are not limited to:</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Impairment of property, plant and equipment</i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">In the case of there being a trigger for a review of impairment, the Group performs a review on the carrying amounts of its property, plant and equipment to determine whether there is any indication of impairment at the reporting date. The Group particularly tests the net recoverable amounts of its internally generated assets to ensure that the costs of their production have not over-run their operational or commercial value. One such trigger for impairment review, which has occurred in the current year, is that the Group was loss making and another was the increase in costs to complete certain projects currently recognised as assets under construction.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">As of December 31, 2023, the carrying amount of the Group’s property plant and equipment assets was €<span id="xdx_90D_eifrs-full--PropertyPlantAndEquipmentExpendituresRecognisedForConstructions_iI_pn5n6_c20231231_zfQvHvcmsbz1" title="Property plant and equipment assets construction">24.8</span> million (2022: €<span id="xdx_904_eifrs-full--PropertyPlantAndEquipmentExpendituresRecognisedForConstructions_iI_pn5n6_c20221231_zyM3qJ8Y3bZg" title="Property plant and equipment assets construction">21.3</span> million). The Group identified an indicator of impairment associated with specific portions of this amount. For one portion of these assets, the Group calculated the value in use based on the estimated cash flows expected to be generated by the asset over its expected useful life. The expected cash flows are based on assumptions in respect of sales and operating costs. These cash flows are discounted to their present values using a discount rate that reflects the risks specific to the asset. The estimation of forecasted revenues and the timing of expenditure requires judgement and is dependent on the economic factors associated with these assets. For the other portion of these assets that an indicator of impairment was identified, the Group fully impaired the amounts capitalised on the basis that it was unlikely that the assets would be used as intended in the future. Management will continue to review these assets at each reporting date. An impairment charge of €<span id="xdx_901_eifrs-full--ImpairmentLossOnFinancialAssets_pn5n6_c20230101__20231231_zG8OGyxazR87" title="Impairment of assets">5.5</span> million (2022: €<span id="xdx_909_eifrs-full--ImpairmentLossOnFinancialAssets_pn5n6_c20220101__20221231_z9AKQ06N9FIg" title="Impairment of assets">3.3</span> million) has been recorded during 2023 for these assets. Please see note 14 for further information.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">At December 31, 2023, management decided to sell one of our internally developed energy production plants which was previously recorded within assets under construction in note 14. This asset was reclassified from property, plant and equipment at its fair value (after booking an impairment charge of €<span id="xdx_903_ecustom--AssetsImpairmentCharges_pn5n6_c20230101__20231231_zHR3lVDKxys4" title="Impairment of charge">0.8</span> million during the year). Please see note 16 for further information.</p>
CY2023Q4	ifrs-full	Property Plant And Equipment Expenditures Recognised For Constructions PropertyPlantAndEquipmentExpendituresRecognisedForConstructions	24800000	eur
CY2022Q4	ifrs-full	Property Plant And Equipment Expenditures Recognised For Constructions PropertyPlantAndEquipmentExpendituresRecognisedForConstructions	21300000	eur
CY2023	ifrs-full	Impairment Loss On Financial Assets ImpairmentLossOnFinancialAssets	5500000	eur
CY2022	ifrs-full	Impairment Loss On Financial Assets ImpairmentLossOnFinancialAssets	3300000	eur
CY2023	htoo	Assets Impairment Charges AssetsImpairmentCharges	800000	eur
CY2023	htoo	Disclosure Of Revenues Explanatory DisclosureOfRevenuesExplanatory	<p id="xdx_804_ecustom--DisclosureOfRevenuesExplanatory_zUX7T0zgnmP5" style="margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; font-size: 10pt; text-align: left"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 21.3pt"><b>4.</b></td> <td><b><span id="xdx_827_zqsXWi0xEig9">Revenue</span></b></td></tr> </table> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">During the year ended December 31, 2023, the Company recognized its first revenues of over €<span id="xdx_90D_eifrs-full--OtherRevenue_pn5n6_c20230101__20231231_zq0ebzTTIvj1" title="Revenue">4.1</span> million from technology sales relating to the delivery of the first full plant in Exolum, and the delivery of materials and equipment for CSIC in the fourth quarter.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--ScheduleOfRecognizedRevenueTableTextBlock_pn3n3_zTtpYFDLzFke" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Revenue (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left"><span id="xdx_8B4_zMn0a8Rbx6Pg" style="display: none">Schedule of recognized revenue</span></td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_49D_20231231_zW4Oe3JbHsX4" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20221231_zF455mGxrQV5" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--ContractAssets_iI_zEAMvYC5w6b7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Contract assets</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">752</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0802">-</span></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ContractLiabilities_iI_zrb3JIxKxJBf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Contract liabilities</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">587</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0805">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--PrepaymentsAndOtherReceivables_iI_z6uR3fOmOWy5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Receivables, which are included in “Prepayments and other receivables”</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">270</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0808">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> </table> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The contract assets relate to revenue that has been recognised but not yet billed to the customer at the reporting date. This amount will transfer to receivables when the right becomes unconditional. This usually occurs when the Group issues an invoice to the customer.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The contract liabilities relate to the advance consideration received from customers for technology sale contracts which had not commenced as of the reporting date. These amounts will be recognised as revenue during 2024 as these contracts are fulfilled.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">No information is provided about remaining performance obligations at the reporting date that have an original expected duration of one year or less, as permitted by IFRS 15.</p>
CY2023	ifrs-full	Other Revenue OtherRevenue	4100000	eur
CY2023Q4	ifrs-full	Contract Assets ContractAssets	752000	eur
CY2023Q4	ifrs-full	Contract Liabilities ContractLiabilities	587000	eur
CY2023Q4	htoo	Prepayments And Other Receivables PrepaymentsAndOtherReceivables	270000	eur
CY2023	ifrs-full	Disclosure Of Cost Of Sales Explanatory DisclosureOfCostOfSalesExplanatory	<p id="xdx_801_eifrs-full--DisclosureOfCostOfSalesExplanatory_zkiM2VdCvhFk" style="margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left; font-size: 10pt"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 21.3pt"><b>5.</b></td> <td><b><span id="xdx_823_zF9OW01dgEM6">Cost of sales</span></b></td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_886_ecustom--ScheduleOfCostOfSalesTableTextBlock_pn3n3_zKb7rGAdYFLi" style="border-collapse: collapse; width: 80%; margin-left: 21.3pt" summary="xdx: Disclosure - Cost of sales (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"><span id="xdx_8BD_zj7VOxKs9z44" style="display: none">Schedule of cost sales</span></td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2021</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left">Technology sales</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--CostOfSale_c20230101__20231231__ifrs-full--ProductsAndServicesAxis__custom--TechnologySalesMember_z2Huo6dZxTUi" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Cost of sales">9,011</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--CostOfSale_c20220101__20221231__ifrs-full--ProductsAndServicesAxis__custom--TechnologySalesMember_z6y597AzF6u" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of sales"><span style="-sec-ix-hidden: xdx2ixbrl0816">-</span></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--CostOfSale_c20210101__20211231__ifrs-full--ProductsAndServicesAxis__custom--TechnologySalesMember_zBXQb3jPYpej" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of sales"><span style="-sec-ix-hidden: xdx2ixbrl0818">-</span></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Write-off/scraping of inventory</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_986_ecustom--CostOfSale_c20230101__20231231__ifrs-full--ProductsAndServicesAxis__custom--WriteOffScrapingOfInventoryMember_zLB2vFXfjI6c" style="font-size: 10pt; font-weight: bold; text-align: right" title="Cost of sales">15,227</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--CostOfSale_c20220101__20221231__ifrs-full--ProductsAndServicesAxis__custom--WriteOffScrapingOfInventoryMember_z8rfE7eEgmz2" style="font-size: 10pt; text-align: right" title="Cost of sales">362</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--CostOfSale_c20210101__20211231__ifrs-full--ProductsAndServicesAxis__custom--WriteOffScrapingOfInventoryMember_zU6cPF5RPX2" style="font-size: 10pt; text-align: right" title="Cost of sales"><span style="-sec-ix-hidden: xdx2ixbrl0824">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Onerous contract provision – (usage/reversal)/expense (Note 21)</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_ecustom--CostOfSale_c20230101__20231231__ifrs-full--ProductsAndServicesAxis__custom--OnerousContractProvisionUsageReversalExpenseMember_zTY7hqhawBc6" style="font-size: 10pt; font-weight: bold; text-align: right" title="Cost of sales">(7,794</td> <td style="font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--CostOfSale_c20220101__20221231__ifrs-full--ProductsAndServicesAxis__custom--OnerousContractProvisionUsageReversalExpenseMember_zDZBwQ1Rv97j" style="font-size: 10pt; text-align: right" title="Cost of sales">8,403</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--CostOfSale_c20210101__20211231__ifrs-full--ProductsAndServicesAxis__custom--OnerousContractProvisionUsageReversalExpenseMember_zPqXtLWLjyie" style="font-size: 10pt; text-align: right" title="Cost of sales"><span style="-sec-ix-hidden: xdx2ixbrl0830">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Impairment of property, plant and equipment – HEVO-Sul</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_ecustom--CostOfSale_c20230101__20231231__ifrs-full--ProductsAndServicesAxis__custom--ImpairmentOfPropertyPlantAndEquipmentHEVOSulMember_zbCcdR5jazL6" style="font-size: 10pt; font-weight: bold; text-align: right" title="Cost of sales">3,317</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--CostOfSale_c20220101__20221231__ifrs-full--ProductsAndServicesAxis__custom--ImpairmentOfPropertyPlantAndEquipmentHEVOSulMember_zhjc1PRgQOJa" style="font-size: 10pt; text-align: right" title="Cost of sales"><span style="-sec-ix-hidden: xdx2ixbrl0834">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--CostOfSale_c20210101__20211231__ifrs-full--ProductsAndServicesAxis__custom--ImpairmentOfPropertyPlantAndEquipmentHEVOSulMember_zqXn6kkAVAqb" style="font-size: 10pt; text-align: right" title="Cost of sales"><span style="-sec-ix-hidden: xdx2ixbrl0836">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Raw materials sales</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_ecustom--CostOfSale_c20230101__20231231__ifrs-full--ProductsAndServicesAxis__custom--RawMaterialsSalesMember_z1NCwLB9mfMl" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cost of sales">327</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--CostOfSale_c20220101__20221231__ifrs-full--ProductsAndServicesAxis__custom--RawMaterialsSalesMember_zTKv6INmE9wf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of sales"><span style="-sec-ix-hidden: xdx2ixbrl0840">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--CostOfSale_c20210101__20211231__ifrs-full--ProductsAndServicesAxis__custom--RawMaterialsSalesMember_zOn4ecCshlqk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of sales"><span style="-sec-ix-hidden: xdx2ixbrl0842">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_ecustom--CostOfSale_c20230101__20231231_zHARvhT4yTxb" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cost of sales">20,088</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--CostOfSale_c20220101__20221231_zdCcUUvZeFi6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of sales">8,765</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--CostOfSale_c20210101__20211231_zwNrRvN3iGl6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of sales"><span style="-sec-ix-hidden: xdx2ixbrl0848">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt"></p>
CY2023	htoo	Cost Of Sale CostOfSale	20088000	eur
CY2022	htoo	Cost Of Sale CostOfSale	8765000	eur
CY2023	ifrs-full	Wages And Salaries WagesAndSalaries	7649000	eur
CY2022	ifrs-full	Wages And Salaries WagesAndSalaries	8706000	eur
CY2021	ifrs-full	Wages And Salaries WagesAndSalaries	2970000	eur
CY2023	htoo	Adjustments For Depreciation And Amortisation Expenses AdjustmentsForDepreciationAndAmortisationExpenses	1547000	eur
CY2022	htoo	Adjustments For Depreciation And Amortisation Expenses AdjustmentsForDepreciationAndAmortisationExpenses	1002000	eur
CY2021	htoo	Adjustments For Depreciation And Amortisation Expenses AdjustmentsForDepreciationAndAmortisationExpenses	351000	eur
CY2023	ifrs-full	Professional Fees Expense ProfessionalFeesExpense	1605000	eur
CY2022	ifrs-full	Professional Fees Expense ProfessionalFeesExpense	1722000	eur
CY2021	ifrs-full	Professional Fees Expense ProfessionalFeesExpense	1397000	eur
CY2023	htoo	Consulting Fees ConsultingFees	1816000	eur
CY2022	htoo	Consulting Fees ConsultingFees	2068000	eur
CY2021	htoo	Consulting Fees ConsultingFees	1085000	eur
CY2023	ifrs-full	Other Expense By Nature OtherExpenseByNature	3218000	eur
CY2022	ifrs-full	Other Expense By Nature OtherExpenseByNature	4918000	eur
CY2021	ifrs-full	Other Expense By Nature OtherExpenseByNature	1707000	eur
CY2023	htoo	Administration Expenses AdministrationExpenses	15835000	eur
CY2022	htoo	Administration Expenses AdministrationExpenses	18416000	eur
CY2021	htoo	Administration Expenses AdministrationExpenses	7510000	eur
CY2023	ifrs-full	Disclosure Of Finance Cost Explanatory DisclosureOfFinanceCostExplanatory	<p id="xdx_800_eifrs-full--DisclosureOfFinanceCostExplanatory_zudTCwS4TeYj" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 21.3pt"><b>7.</b></td> <td><b><span id="xdx_821_ze67iFWVmiUh">Finance costs/ income</span></b></td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfFinanceCostsTableTextBlock_pn3n3_zfxjFMvstsKc" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Finance costs/ income (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left"> <span id="xdx_8B6_zSE9TTFZJKt7" style="display: none">Schedule of finance costs income</span></td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_497_20230101__20231231_zWOrkF2ybLG4" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20220101__20221231_zfRDmYnskljj" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_499_20210101__20211231_zXvw9JtVJLd1" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold">2021</td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FinanceCostsAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-style: italic; text-align: left">Finance costs</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--InterestExpenseOnBorrowings_i_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="width: 55%; font-size: 10pt; text-align: left">Interest and similar expenses</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">549</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">62</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">23</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--FinanceIncomeCost_z3NSLLRPoSbj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Other finance income/(costs)</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">(5</td> <td style="font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0892">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0893">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--FairValueLossOnShorttermInvestments_i_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Fair value loss on short-term investments</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0895">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">900</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0897">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--FinanceCosts_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"><b style="display: none">Finance costs </b></td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">544</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">962</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">23</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--FinanceIncomeAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-style: italic; text-align: left">Finance income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ForeignExchangeVariancesIncome_i_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Foreign exchange variances</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">51</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,379</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,392</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--FairValueGainOnShorttermInvestments_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Fair value gain on short-term investments</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0911">-</span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0912">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">47</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--OtherFinanceIncome_i_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Other finance income</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0915">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0916">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">274</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--FinanceIncome_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"><b style="display: none">Finance income </b></td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">51</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,379</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,713</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>
CY2023	ifrs-full	Interest Expense On Borrowings InterestExpenseOnBorrowings	549000	eur
CY2022	ifrs-full	Interest Expense On Borrowings InterestExpenseOnBorrowings	62000	eur
CY2021	ifrs-full	Interest Expense On Borrowings InterestExpenseOnBorrowings	23000	eur
CY2023	ifrs-full	Finance Income Cost FinanceIncomeCost	-5000	eur
CY2022	htoo	Fair Value Loss On Shortterm Investments FairValueLossOnShorttermInvestments	900000	eur
CY2023	ifrs-full	Finance Costs FinanceCosts	544000	eur
CY2022	ifrs-full	Finance Costs FinanceCosts	962000	eur
CY2021	ifrs-full	Finance Costs FinanceCosts	23000	eur
CY2023	htoo	Foreign Exchange Variances Income ForeignExchangeVariancesIncome	51000	eur
CY2022	htoo	Foreign Exchange Variances Income ForeignExchangeVariancesIncome	1379000	eur
CY2021	htoo	Foreign Exchange Variances Income ForeignExchangeVariancesIncome	2392000	eur
CY2021	htoo	Fair Value Gain On Shortterm Investments FairValueGainOnShorttermInvestments	47000	eur
CY2021	ifrs-full	Other Finance Income OtherFinanceIncome	274000	eur
CY2023	ifrs-full	Finance Income FinanceIncome	51000	eur
CY2022	ifrs-full	Finance Income FinanceIncome	1379000	eur
CY2021	ifrs-full	Finance Income FinanceIncome	2713000	eur
CY2023	ifrs-full	Disclosure Of Sharebased Payment Arrangements Explanatory DisclosureOfSharebasedPaymentArrangementsExplanatory	<p id="xdx_80F_eifrs-full--DisclosureOfSharebasedPaymentArrangementsExplanatory_zsv57CCu47T2" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 21.3pt"><b>8.</b></td> <td><b><span id="xdx_826_z4m8huQiFcBc">Share-based payments</span></b></td></tr> </table> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b>2021 Equity Incentive Plan</b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">On August 5, 2021, the Company’s Board of Directors adopted and approved the 2021 Equity Incentive Plan (the 2021 Plan), which authorized the Company to grant up to <span id="xdx_902_ecustom--OrdinarySharesGranted_pip0_c20230101__20231231_zTpxzhxhcOK1" title="Ordinary shares granted">1,000,000</span> Class A ordinary shares in the form of incentive share options, non-qualified share options, share appreciation rights, restricted awards, performance share awards, cash awards and other share awards. The types of share-based awards, including the rights amount, terms, and exercisability provisions of grants are determined by the Company’s Board of Directors.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Restricted Share Units (RSUs)</i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Company granted <span id="xdx_90C_ecustom--RsuGranted_pip0_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EmployeesDirectorsAndConsultantsMember_zPixBEi7oZr7" title="RSU granted">68,273</span> RSU’s to employees and directors during the year ended December 31, 2023 (2022: <span id="xdx_906_ecustom--RsuGranted_pip0_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EmployeesDirectorsAndConsultantsMember_zXtVkvzTcq18" title="RSU granted">59,441</span>). The table below shows the number of RSUs granted covering an equal number of the Company’s Class A ordinary shares and the weighted-average grant date fair value of the RSUs granted<i>:</i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i> </i></p> <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfRestrictedShareUnitTableTextBlock_pn3n3_z1inYUDcjHub" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Share-based payments (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left"><span id="xdx_8BA_zzyOOineEQZf" style="display: none">Schedule of restricted share units</span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Number of RSUs</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Weighted average grant date fair value per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-size: 10pt">As at 1 January</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--RsuSharesOutstanding_iS_pip0_c20230101__20231231_zc2kX6Sa8TLg" style="width: 12%; font-size: 10pt; text-align: right" title="Rsu Beginning Balance">87,642</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--RsuSharesOutstanding_iS_pip0_c20220101__20221231_zq8tgCHieH3l" style="width: 12%; font-size: 10pt; text-align: right" title="Rsu Beginning Balance">42,896</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td id="xdx_98F_ecustom--WeightedAverageGrantDateFairValuePerShareRsuOutstanding_iS_pip0_c20230101__20231231_zKH3XcIjOTS" style="width: 12%; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Beginning Balance">11.43</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td id="xdx_986_ecustom--WeightedAverageGrantDateFairValuePerShareRsuOutstanding_iS_pip0_c20220101__20221231_zh4GD3KYchUi" style="width: 12%; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Beginning Balance">12.24</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Granted during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--RsuGranted_pip0_c20230101__20231231_zwA08r6eu0tl" style="font-size: 10pt; text-align: right" title="Rsu Granted">68,273</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--RsuGranted_pip0_c20220101__20221231_zasMNbGCcS4" style="font-size: 10pt; text-align: right" title="Rsu Granted">59,441</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_986_ecustom--WeightedAverageGrantDateFairValuePerShareRsuGranted_pip0_c20230101__20231231_zWhvxbS939Jb" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Granted">3.78</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_985_ecustom--WeightedAverageGrantDateFairValuePerShareRsuGranted_pip0_c20220101__20221231_zMAaEPMHmwSh" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Granted">8.00</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Vested during the year (1)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--RsuVested_pip0_c20230101__20231231_fKDEp_zQYYXkORUP93" style="font-size: 10pt; text-align: right" title="Rsu Vested">(86,566</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--RsuVested_pip0_c20220101__20221231_fKDEp_zMyio0NQeueg" style="font-size: 10pt; text-align: right" title="Rsu Vested">(14,253</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_988_ecustom--WeightedAverageGrantDateFairValuePerShareRsuVested_pip0_c20230101__20231231_fKDEp_zrj6vkIvS2jg" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Vested">10.63</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_98D_ecustom--WeightedAverageGrantDateFairValuePerShareRsuVested_pip0_c20220101__20221231_fKDEp_ziG3lPOKPzqh" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Vested">12.17</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Forfeited during the year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--RsuForfeited_pip0_c20230101__20231231_zkDPMnOVcQBa" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Rsu Forfeited">(14,396</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--RsuForfeited_pip0_c20220101__20221231_z5PrB4y7mgXi" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Rsu Forfeited">(442</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td> <td id="xdx_98F_ecustom--WeightedAverageGrantDateFairValuePerShareRsuForfeited_pip0_c20230101__20231231_znAXzeJeLAga" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Forfeited">11.77</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td> <td id="xdx_982_ecustom--WeightedAverageGrantDateFairValuePerShareRsuForfeited_pip0_c20220101__20221231_zVikPaaLtasj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Forfeited">12.24</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">As at December 31</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_981_ecustom--RsuSharesOutstanding_iE_pip0_c20230101__20231231_z5fBRxNcspah" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Rsu Ending Balance">54,953</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--RsuSharesOutstanding_iE_pip0_c20220101__20221231_z5qxaCtMcFUf" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Rsu Ending Balance">87,642</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_987_ecustom--WeightedAverageGrantDateFairValuePerShareRsuOutstanding_iE_pip0_c20230101__20231231_zu6EkaJVrmSd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share, Rsu Ending Balance">10.20</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_982_ecustom--WeightedAverageGrantDateFairValuePerShareRsuOutstanding_iE_pip0_c20220101__20221231_zj83QlGVfteg" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share, Rsu Ending Balance">11.43</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"></td> <td id="xdx_F00_zs9kRpDFlEX9" style="width: 18pt">(1)</td> <td id="xdx_F1D_zc5jCSgqtqu2" style="text-align: justify"> 10,000 ordinary shares were issued in connection with the RSUs that vested during the year ended December 31, 2023 (2022: none).</td></tr> </table> <p id="xdx_8AF_zzUTYHsi4Wh6" style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">RSUs are issued as incentive compensation to executives, employees, and non-employee directors with service being the only condition associated with the award. Each RSU represents a right to one share of our common stock, upon vesting. The RSUs are not entitled to voting rights or dividends, if any, until vested. The fair value of the RSUs is determined on the date of grant based on the market price of the Company’s ordinary shares on that date. The fair value of RSUs is expensed rateably over the vesting period, which is generally three years for employees. The total expense recognized related to the RSUs was €<span id="xdx_903_ecustom--ExpenseRecognizedRelatedToRsus_pn4n6_c20230101__20231231_zibimHERKrI4" title="Expense recognized related to RSUs">0.47</span> million for the year ended December 31, 2023 (2022: €<span id="xdx_90F_ecustom--ExpenseRecognizedRelatedToRsus_pn4n6_c20220101__20221231_zJ9L3KwwJNdk" title="Expense recognized related to RSUs">0.53</span> million). Total unamortized compensation expense related to the RSUs was €<span id="xdx_909_ecustom--UnamortizedCompensationExpenseRelatedToRsus_iI_pn4n6_c20231231_z55TcA128HI9" title="Unamortized compensation expense related to RSUs">0.12</span> million as of December 31, 2023 (2022: €<span id="xdx_90F_ecustom--UnamortizedCompensationExpenseRelatedToRsus_iI_pn4n6_c20221231_zO6GCKnKXSr9" title="Unamortized compensation expense related to RSUs">0.35</span> million), which is expected to be recognized over a remaining average vesting period of <span id="xdx_901_ecustom--RemainingAverageVestingPeriod_dtY_c20230101__20231231_z2zvu23kpPJ3" title="Remaining average vesting period">0.86</span> years as of December 31, 2023 (2022: <span id="xdx_90B_ecustom--RemainingAverageVestingPeriod_dtY_c20220101__20221231_zAlDXezJLlbi" title="Remaining average vesting period">1.7</span> years).</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 21.3pt"><i>Share options</i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">On January 3, 2022, the Company announced that under the 2021 Plan, its Board of Directors approved an award of options for five of its senior managers. Regarding each senior manager, the award comprises three tranches:</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 39.3pt"></td> <td style="width: 18pt"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><i>Tranche 1</i>: A grant of an option to purchase <span id="xdx_908_ecustom--NumberOfOptionPurchase_pip0_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zD4xJSbYOK1c" title="Number of option purchase">200,000</span> Class A ordinary shares having an exercise price of $<span id="xdx_900_ecustom--ExercisePricePerShares_pip0_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zWo5FsNUs6f3" title="Exercise price">10.50</span> per share to vest over a three-year period.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 39.3pt"></td> <td style="width: 18pt"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><i>Tranche 2</i>: A grant of an option to purchase an additional <span id="xdx_906_ecustom--NumberOfOptionPurchase_pip0_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zaqzzprPDYm5" title="Number of option purchase">200,000</span> Class A ordinary shares having an exercise price of $<span id="xdx_90F_ecustom--ExercisePricePerShares_pid_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zRUQ0WmLND6g" title="Exercise price">10.50</span> per share to vest once Parent’s share price closed at or above $<span id="xdx_904_ecustom--SharePriceClosed_pip0_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zlr7d34XMhBj" title="Share price closed">18.00</span> during twenty trading days out of any thirty consecutive trading day period.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 39.3pt"></td> <td style="width: 18pt"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify">Tranche 3: Eligibility to receive an option to purchase up to an additional <span id="xdx_908_ecustom--NumberOfOptionsPurchase_pip0_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BoardOfDirectorsMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche3Member_zIitSrkalyk4" title="Number of option purchase">50,000</span> Class A ordinary shares having an exercise price equal to the average last sales price of the Class A Ordinary Shares over the five (5) consecutive trading day period ending on the date of grant, but in no event to be lower than $<span id="xdx_900_ecustom--ExercisePricePerShares_pip0_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche3Member_zvYpOsyv5Hqc" title="Exercise price">10.50</span> per share, for each of calendar years 2022, 2023 and 2024, each to be granted based on individual performance at the discretion of the Compensation Committee of the board of directors. The board of directors did not grant any awards under this tranche during the years ended December 31, 2023 and 2022.</td></tr> </table> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">All options granted will expire on December 31, 2028.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">In June 2023, <span id="xdx_904_ecustom--OptionsGranted_pip0_c20230101__20230630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EmployeesAndDirectorsMember_z5ppdieBOcY4" title="Options granted">800,000</span> of the options that were initially granted in January 2022 were forfeited. The Company granted <span id="xdx_904_ecustom--OptionsGranted_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EmployeesAndDirectorsMember_zH3A0ghxbN11" title="Options granted">154,074</span> options to employees and directors during the year ended December 31, 2023 (2022: <span id="xdx_909_ecustom--OptionsGranted_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EmployeesAndDirectorsMember_zxfGNJe3c604" title="Options granted">2,128,554</span>), all of which were issued to our non-executive directors as part of their annual compensation. These options vested in full by December 31, 2023.</p> <p style="margin: 0pt 0 0pt 22.4pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The fair value of the options granted during the year ended December 31, 2023 were estimated using the Black-Scholes option-pricing model. The inputs for the Black-Scholes model require management’s significant assumptions. The risk-free interest rate was based on a normalized estimate of the 7-year U.S. treasury yield. The Company does not have sufficient company-specific historical and implied volatility information and it therefore estimates its expected share volatility based on historical volatility information of reasonably comparable guideline public companies and itself. The Company expects to continue to do so until such time as it has adequate historical data regarding the volatility of its own traded share price. Expected dividend yield is based on the fact that the Company has never paid cash dividends and its future ability to pay cash dividends on its shares may be limited by the terms of any future debt or preferred securities.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The range of assumptions that the Company used to determine the grant date fair value of employee and director options granted were as follows:</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfRangeOfAssumptionsTableTextBlock_zCLlNzk1IEPa" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Share-based payments (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left"><span id="xdx_8BC_z6V79kYmOEdb" style="display: none">Schedule of range of assumptions</span><span></span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Tranche 1</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Tranche 2</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Directors</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt">Volatility</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_90E_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zG9p0V7RGFub" title="Volatility">70.91</span></td> <td style="width: 1%; font-size: 10pt; text-align: left">%</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zWXktIAUQx8f" title="Volatility">70.91</span></td> <td style="width: 1%; font-size: 10pt; text-align: left">%</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_909_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_zsAjffiEzckd" title="Volatility">80.38</span></td> <td style="width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Expected term in years</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_905_ecustom--ExpectedTermInYears_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zzCRKLvy4bgg" title="Expected term in years">7</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_905_ecustom--ExpectedTermInYears_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zSyM8l0cv1Gg" title="Expected term in years">7</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_905_ecustom--ExpectedTermInYears_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_ztJ5Dj5Ircqj" title="Expected term in years">6.92</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Dividend rate</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_90F_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_z9czOH8yL8R5" title="Dividend rate">0</span></td> <td style="font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_903_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zc8y0Jpjg9ke" title="Dividend rate">0</span></td> <td style="font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_90F_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_zsPpTgENWZLb" title="Dividend rate">0</span></td> <td style="font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Risk-free interest rate</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_90F_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zZexHbubiaPf" title="Risk-free interest rate">1.58</span></td> <td style="font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_907_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_z7OO010SbI0b" title="Risk-free interest rate">1.58</span></td> <td style="font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_904_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_z8pWK0sHSo1b" title="Risk-free interest rate">1.31</span></td> <td style="font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Hurdle price</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_98E_ecustom--HurdlePrice_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zkBG60ksbBsl" style="font-size: 10pt; text-align: right" title="Hurdle price">18</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Exercise price</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_988_ecustom--ExercisePriceShareOptionsGranted_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zw8Ch6NdPXF4" style="font-size: 10pt; text-align: right" title="Exercise price">10.50</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_984_ecustom--ExercisePriceShareOptionsGranted_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zKuxsE2CYFL1" style="font-size: 10pt; text-align: right" title="Exercise price">10.50</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_98A_ecustom--ExercisePriceShareOptionsGranted_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_zD7sIWzPJ0o4" style="font-size: 10pt; text-align: right" title="Exercise price">4.26</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Share price</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_98F_eifrs-full--ExercisePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zo7MGmlW3mo8" style="font-size: 10pt; text-align: right" title="Share price">9.42</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_984_eifrs-full--ExercisePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zko3qpQ1LbHe" style="font-size: 10pt; text-align: right" title="Share price">9.42</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_986_eifrs-full--ExercisePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_zRPTU1NvddWj" style="font-size: 10pt; text-align: right" title="Share price">4.02</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Fair value of option on grant date</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td> <td id="xdx_98A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zB2cmT7w3FZc" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Fair value of option on grant date">6.14</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td> <td id="xdx_98B_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_z4ocvuHpKo42" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Fair value of option on grant date">6.18</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td> <td id="xdx_98A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_zrw2usyuYBnb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Fair value of option on grant date">2.87</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zm6m9J7ZgJDd" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The table below shows the number of options granted covering an equal number of the Company’s Class A ordinary shares and the weighted-average grant date fair value of the options granted:</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_899_eifrs-full--DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory_pn3n3_z2K1pnDzHMbk" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Share-Based Payments (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"><span id="xdx_8BA_zEPs8OfG3xE2" style="display: none">Schedule of option outstanding</span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Number of options</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Weighted average Grant date fair value per share</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Options outstanding December 31, 2021</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--NumberOfOptionsOutstanding_iS_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zwbEZkWvrBDk" style="font-size: 10pt; text-align: right" title="Number of options outstanding, beginning"><span style="-sec-ix-hidden: xdx2ixbrl1054">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zvk6Vi4zpbC8" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share outstanding, beginning"><b style="display: none"><span style="-sec-ix-hidden: xdx2ixbrl1056">-</span></b></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; font-size: 10pt">Granted</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--OptionsGranted_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zfi2uZtRV292" style="width: 12%; font-size: 10pt; text-align: right" title="Options granted">2,128,554</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td id="xdx_980_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_z1bMIFrsGMRf" style="width: 12%; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, granted">5.21</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Vested</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--OptionsVested_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zvgjvYSmFBr8" style="font-size: 10pt; text-align: right" title="Options vested">(461,887</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zHqJ8bLEoku" style="font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, vested">3.31</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Forfeited</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--OptionsForfeited_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zcId7o4W4aJ2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Options forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1066">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zgoGa01Id9Va" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1068">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Options outstanding December 31, 2022</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--NumberOfOptionsOutstanding_iS_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zXzJVIDjCaOd" style="font-size: 10pt; font-weight: bold; text-align: right" title="Number of options outstanding, beginning">1,666,667</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zLn117au8utk" style="font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share outstanding, beginning">5.21</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Granted during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--OptionsGranted_pid_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zLZPcP5Bf8Qj" style="font-size: 10pt; text-align: right" title="Options granted">154,074</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_98C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zahSvrVc6eAc" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, granted">2.87</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Vested during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--OptionsVested_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zU2hnupfiGqa" style="font-size: 10pt; text-align: right" title="Options vested">(354,074</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zCayC4tc0wt8" style="font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, vested">4.71</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Forfeited during the year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--OptionsForfeited_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zKs2vDTqgGB8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Options forfeited">(666,667</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_z9piAZ88a2c4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, forfeited">6.16</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Options outstanding December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_ecustom--NumberOfOptionsOutstanding_iE_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zwn4WcluFZXh" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Number of options outstanding, ending">800,000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zby53RG43kE4" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share outstanding, ending">6.14</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zbgYrrRKPfc5" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">There were <span id="xdx_90E_ecustom--NumberOfShareOptionsOutstanding_iI_pip0_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EmployeeAndDirectorMember_zjl6EuPAWrZ4" title="Number of share options outstanding">800,000</span> unvested employee and director options outstanding as of December 31, 2023 (2022: <span id="xdx_907_ecustom--NumberOfShareOptionsOutstanding_iI_pip0_c20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EmployeeAndDirectorMember_zg21M2evAHyd" title="Number of share options outstanding">1,666,667</span>). Total expense recognized related to the employee and director share options was €<span id="xdx_907_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn4n6_c20230101__20231231_zS6fu8PrLyY7" title="Stock option expenses">1.96</span> million for the year ended December 31, 2023 (2022: €<span id="xdx_909_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn4n6_c20220101__20221231_z3deDpTQoSGe" title="Stock option expenses">2.96</span> million). Total unamortized compensation expense related to employee and director share options was €<span id="xdx_909_eifrs-full--KeyManagementPersonnelCompensationTerminationBenefits_pn4n6_c20230101__20231231_zmEkkw0Nc6S" title="Unamortized compensation expense">3.41</span> million as of December 31, 2023 (2022: €<span id="xdx_90C_eifrs-full--KeyManagementPersonnelCompensationTerminationBenefits_pn4n6_c20220101__20221231_z8mztIdrjZE2" title="Unamortized compensation expense">8.27</span> million), expected to be recognized over a remaining weighted average vesting period of <span id="xdx_909_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231_zqNwdH4SZ5Jl" title="Weighted average remaining period">3</span> years as of December 31, 2023 (2022: <span id="xdx_901_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231_zYlDxy7px03" title="Weighted average remaining period">4</span> years).</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b>Incentive shares</b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><b> </b></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">As part of their compensation package, the non-executive directors that were appointed in December 2020 were granted <span id="xdx_900_ecustom--IncentiveShareGranted_c20230101__20231231_zxCLRWudkITk" title="Incentive shares granted">5,000</span> shares for each year of service to the Company.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfIncentiveSharesTableTextBlock_pn3n3_zoCvNyYnMgdf" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Share-Based Payments (Details 3)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"><span id="xdx_8B8_zEW4hAiaPE42" style="display: none">Schedule of incentive shares</span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Number of shares</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Weighted average Grant date fair value per share</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt">Incentive shares outstanding December 31, 2021</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--IncentiveSharesOutstanding_iS_pip0_c20220101__20221231_zkFrVhZvMt0c" style="width: 12%; font-size: 10pt; text-align: right" title="Incentive shares, Beginning Balance">30,000</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td id="xdx_98D_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesOutstanding_iS_pip0_c20220101__20221231_zLa98m4p8UH1" style="width: 12%; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Beginning Balance">23</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Granted</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--IncentiveSharesGranted_pip0_c20220101__20221231_zQVoEVRAo41j" style="font-size: 10pt; text-align: right" title="Incentive shares, Granted"><span style="-sec-ix-hidden: xdx2ixbrl1114">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesGranted_pip0_c20220101__20221231_zQs5cdmVQBbl" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Granted"><span style="-sec-ix-hidden: xdx2ixbrl1116">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Vested</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--IncentiveSharesVested_pip0_c20220101__20221231_z37SJuV9XjWc" style="font-size: 10pt; text-align: right" title="Incentive shares, Vested"><span style="-sec-ix-hidden: xdx2ixbrl1118">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesVested_pip0_c20220101__20221231_zQSp6Tesoane" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Vested"><span style="-sec-ix-hidden: xdx2ixbrl1120">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Forfeited</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--IncentiveSharesForfeited_pip0_c20220101__20221231_zWmK14ivkh21" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Incentive shares, Forfeited">(25,000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesForfeited_pip0_c20220101__20221231_zomhe0TnWTg8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1124">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Incentive shares outstanding December 31, 2022</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--IncentiveSharesOutstanding_iS_pip0_c20230101__20231231_zV0LjPKX3Y7" style="font-size: 10pt; text-align: right" title="Incentive shares, Beginning Balance">5,000</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_983_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesOutstanding_iS_pip0_c20230101__20231231_zkhdK8jspEva" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Beginning Balance">23</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Granted</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--IncentiveSharesGranted_pip0_c20230101__20231231_z3uNh4sBTI63" style="font-size: 10pt; text-align: right" title="Incentive shares, Granted"><span style="-sec-ix-hidden: xdx2ixbrl1130">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesGranted_pip0_c20230101__20231231_zCU4a4Uaon09" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Granted"><span style="-sec-ix-hidden: xdx2ixbrl1132">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Vested</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--IncentiveSharesVested_pip0_c20230101__20231231_zUjsMFtohEz8" style="font-size: 10pt; text-align: right" title="Incentive shares, Vested"><span style="-sec-ix-hidden: xdx2ixbrl1134">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesVested_pip0_c20230101__20231231_zmZnlKg3f6Oh" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Vested"><span style="-sec-ix-hidden: xdx2ixbrl1136">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Forfeited</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--IncentiveSharesForfeited_pip0_c20230101__20231231_zi5lS6JvxFr6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Incentive shares, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1138">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"></td> <td id="xdx_985_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesForfeited_pip0_c20230101__20231231_zRO8muDV6tf9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1140">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Incentive shares outstanding December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_983_ecustom--IncentiveSharesOutstanding_iE_pip0_c20230101__20231231_zk7aWptCWrpd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Incentive shares, Ending Balance">5,000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_983_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesOutstanding_iE_pip0_c20230101__20231231_zvRZQeDuFhXg" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Ending Balance">23</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zlnWRrvwrb7k" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The above shares vest at the discretion of the board of directors. In exchange for the share options that were granted above, the holders of the incentive shares agreed to forfeit their rights to incentive shares relating to years two and three of their tenure as a non-executive director. The total expense for these shares recognised in the year ended December 31, 2023 and 2022 was €<span id="xdx_900_ecustom--ExpenseRecognisedForIncentiveShares_pn3n6_c20230101__20231231_zVvW0jm2qaVk" title="Expense recognised for Incentive shares">0.005</span> million and €<span id="xdx_906_ecustom--ExpenseRecognisedForIncentiveShares_pn4n6_c20220101__20221231_zhPpyJyuGtsg" title="Expense recognised for Incentive shares">0.02</span> million, respectively.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">As of December 31, 2023, there was <span id="xdx_906_ecustom--UnrecognisedShareBasedPaymentExpense_pn3n3_do_c20230101__20231231_zbazlrfTOS9i" title="Unrecognised share based payment expense">no</span> unrecognised share-based payment expense related to the incentive shares. The shares have been recorded at their fair value at December 31, 2023.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i>Reconciliation to statement of profit and loss</i></p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"><i> </i></p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfReconciliationToStatementOfProfitOrLossTableTextBlock_pn3n3_zeygmVQ1LKbl" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Share-Based Payments (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"><span id="xdx_8B8_zuJcXlx5mHG8" style="display: none">Schedule of reconciliation to statement of profit or loss</span></td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2021</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt">2020 Earn-Out</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__custom--N2020EarnOutMember_zB1eK5hPdOt8" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Share-based payment (credit)/ expense"><span style="-sec-ix-hidden: xdx2ixbrl1154">-</span></td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--N2020EarnOutMember_zD6gDlqMCMGj" style="width: 12%; font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense"><span style="-sec-ix-hidden: xdx2ixbrl1156">-</span></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--N2020EarnOutMember_zbuJewGnuSd3" style="width: 12%; font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">(1,400</td> <td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">RSUs</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_983_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__custom--RSUsMember_zqHebQIHtM94" style="font-size: 10pt; font-weight: bold; text-align: right" title="Share-based payment (credit)/ expense">464</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--RSUsMember_zUpvd3L7VZAc" style="font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">526</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--RSUsMember_za8n2t2V5aEi" style="font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">228</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Incentive shares</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__custom--IncentiveSharesMember_z0xPWAPiPK1c" style="font-size: 10pt; font-weight: bold; text-align: right" title="Share-based payment (credit)/ expense">5</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--IncentiveSharesMember_zK5AjxO29Xvk" style="font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">21</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--IncentiveSharesMember_zKllqTvujLv7" style="font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">331</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Options</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zAiuvyzEPtC2" style="font-size: 10pt; font-weight: bold; text-align: right" title="Share-based payment (credit)/ expense">1,956</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zOLW3pmWsbck" style="font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">2,962</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_znjRvp2w2CK3" style="font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense"><span style="-sec-ix-hidden: xdx2ixbrl1176">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Forfeiture of options - Reversal of expense</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__custom--ForfeitureOfOptionsReversalOfExpenseMember_zGl9vfK59MNb" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Share-based payment (credit)/ expense">(1,032</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--ForfeitureOfOptionsReversalOfExpenseMember_zxFq8nZfKn04" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense"><span style="-sec-ix-hidden: xdx2ixbrl1180">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--ForfeitureOfOptionsReversalOfExpenseMember_zMZqWkxdfHpf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense"><span style="-sec-ix-hidden: xdx2ixbrl1182">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Share-based payment expense/ (credit)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20230101__20231231_z88V8QA65Gjj" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Share-based payment (credit)/ expense">1,393</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20220101__20221231_zk5MDxN60RCg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">3,509</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20210101__20211231_zKxRfTl0Qgxh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">(841</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> </table> <p id="xdx_8A4_zGL5ZHI6Snig" style="margin-top: 0; margin-bottom: 0"> </p>
CY2023	htoo	Ordinary Shares Granted OrdinarySharesGranted	1000000	shares
CY2022Q4	htoo	Rsu Shares Outstanding RsuSharesOutstanding	87642	shares
CY2021Q4	htoo	Rsu Shares Outstanding RsuSharesOutstanding	42896	shares
CY2022Q4	htoo	Weighted Average Grant Date Fair Value Per Share Rsu Outstanding WeightedAverageGrantDateFairValuePerShareRsuOutstanding	11.43
CY2021Q4	htoo	Weighted Average Grant Date Fair Value Per Share Rsu Outstanding WeightedAverageGrantDateFairValuePerShareRsuOutstanding	12.24
CY2023	htoo	Rsu Granted RsuGranted	68273	shares
CY2022	htoo	Rsu Granted RsuGranted	59441	shares
CY2023	htoo	Weighted Average Grant Date Fair Value Per Share Rsu Granted WeightedAverageGrantDateFairValuePerShareRsuGranted	3.78
CY2022	htoo	Weighted Average Grant Date Fair Value Per Share Rsu Granted WeightedAverageGrantDateFairValuePerShareRsuGranted	8.00
CY2023	htoo	Rsu Vested RsuVested	-86566	shares
CY2022	htoo	Rsu Vested RsuVested	-14253	shares
CY2023	htoo	Weighted Average Grant Date Fair Value Per Share Rsu Vested WeightedAverageGrantDateFairValuePerShareRsuVested	10.63
CY2022	htoo	Weighted Average Grant Date Fair Value Per Share Rsu Vested WeightedAverageGrantDateFairValuePerShareRsuVested	12.17
CY2023	htoo	Rsu Forfeited RsuForfeited	-14396	shares
CY2022	htoo	Rsu Forfeited RsuForfeited	-442	shares
CY2023	htoo	Weighted Average Grant Date Fair Value Per Share Rsu Forfeited WeightedAverageGrantDateFairValuePerShareRsuForfeited	11.77
CY2022	htoo	Weighted Average Grant Date Fair Value Per Share Rsu Forfeited WeightedAverageGrantDateFairValuePerShareRsuForfeited	12.24
CY2023Q4	htoo	Rsu Shares Outstanding RsuSharesOutstanding	54953	shares
CY2022Q4	htoo	Rsu Shares Outstanding RsuSharesOutstanding	87642	shares
CY2023Q4	htoo	Weighted Average Grant Date Fair Value Per Share Rsu Outstanding WeightedAverageGrantDateFairValuePerShareRsuOutstanding	10.20
CY2022Q4	htoo	Weighted Average Grant Date Fair Value Per Share Rsu Outstanding WeightedAverageGrantDateFairValuePerShareRsuOutstanding	11.43
CY2023	htoo	Expense Recognized Related To Rsus ExpenseRecognizedRelatedToRsus	470000	eur
CY2022	htoo	Expense Recognized Related To Rsus ExpenseRecognizedRelatedToRsus	530000	eur
CY2023Q4	htoo	Unamortized Compensation Expense Related To Rsus UnamortizedCompensationExpenseRelatedToRsus	120000	eur
CY2022Q4	htoo	Unamortized Compensation Expense Related To Rsus UnamortizedCompensationExpenseRelatedToRsus	350000	eur
CY2023	htoo	Remaining Average Vesting Period RemainingAverageVestingPeriod	P0Y10M9D
CY2022	htoo	Remaining Average Vesting Period RemainingAverageVestingPeriod	P1Y8M12D
CY2023	ifrs-full	Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Explanatory DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory	<table cellpadding="0" cellspacing="0" id="xdx_899_eifrs-full--DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory_pn3n3_z2K1pnDzHMbk" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Share-Based Payments (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"><span id="xdx_8BA_zEPs8OfG3xE2" style="display: none">Schedule of option outstanding</span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Number of options</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Weighted average Grant date fair value per share</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Options outstanding December 31, 2021</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--NumberOfOptionsOutstanding_iS_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zwbEZkWvrBDk" style="font-size: 10pt; text-align: right" title="Number of options outstanding, beginning"><span style="-sec-ix-hidden: xdx2ixbrl1054">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zvk6Vi4zpbC8" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share outstanding, beginning"><b style="display: none"><span style="-sec-ix-hidden: xdx2ixbrl1056">-</span></b></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; font-size: 10pt">Granted</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--OptionsGranted_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zfi2uZtRV292" style="width: 12%; font-size: 10pt; text-align: right" title="Options granted">2,128,554</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td id="xdx_980_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_z1bMIFrsGMRf" style="width: 12%; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, granted">5.21</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Vested</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--OptionsVested_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zvgjvYSmFBr8" style="font-size: 10pt; text-align: right" title="Options vested">(461,887</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zHqJ8bLEoku" style="font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, vested">3.31</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Forfeited</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--OptionsForfeited_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zcId7o4W4aJ2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Options forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1066">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zgoGa01Id9Va" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1068">-</span></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Options outstanding December 31, 2022</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--NumberOfOptionsOutstanding_iS_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zXzJVIDjCaOd" style="font-size: 10pt; font-weight: bold; text-align: right" title="Number of options outstanding, beginning">1,666,667</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zLn117au8utk" style="font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share outstanding, beginning">5.21</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Granted during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--OptionsGranted_pid_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zLZPcP5Bf8Qj" style="font-size: 10pt; text-align: right" title="Options granted">154,074</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_98C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zahSvrVc6eAc" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, granted">2.87</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Vested during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--OptionsVested_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zU2hnupfiGqa" style="font-size: 10pt; text-align: right" title="Options vested">(354,074</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zCayC4tc0wt8" style="font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, vested">4.71</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Forfeited during the year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--OptionsForfeited_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zKs2vDTqgGB8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Options forfeited">(666,667</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_z9piAZ88a2c4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, forfeited">6.16</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Options outstanding December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_ecustom--NumberOfOptionsOutstanding_iE_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zwn4WcluFZXh" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Number of options outstanding, ending">800,000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zby53RG43kE4" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share outstanding, ending">6.14</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table>
CY2023	ifrs-full	Key Management Personnel Compensation Sharebased Payment KeyManagementPersonnelCompensationSharebasedPayment	1960000	eur
CY2022	ifrs-full	Key Management Personnel Compensation Sharebased Payment KeyManagementPersonnelCompensationSharebasedPayment	2960000	eur
CY2023	ifrs-full	Key Management Personnel Compensation Termination Benefits KeyManagementPersonnelCompensationTerminationBenefits	3410000	eur
CY2022	ifrs-full	Key Management Personnel Compensation Termination Benefits KeyManagementPersonnelCompensationTerminationBenefits	8270000	eur
CY2023	ifrs-full	Weighted Average Remaining Contractual Life Of Outstanding Share Options2019 WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019	P3Y
CY2022	ifrs-full	Weighted Average Remaining Contractual Life Of Outstanding Share Options2019 WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019	P4Y
CY2023	htoo	Incentive Share Granted IncentiveShareGranted	5000	shares
CY2021Q4	htoo	Incentive Shares Outstanding IncentiveSharesOutstanding	30000	shares
CY2021Q4	htoo	Weighted Average Grant Date Fair Value Per Share Incentive Shares Outstanding WeightedAverageGrantDateFairValuePerShareIncentiveSharesOutstanding	23
CY2022	htoo	Incentive Shares Forfeited IncentiveSharesForfeited	-25000	shares
CY2022Q4	htoo	Incentive Shares Outstanding IncentiveSharesOutstanding	5000	shares
CY2022Q4	htoo	Weighted Average Grant Date Fair Value Per Share Incentive Shares Outstanding WeightedAverageGrantDateFairValuePerShareIncentiveSharesOutstanding	23
CY2023Q4	htoo	Incentive Shares Outstanding IncentiveSharesOutstanding	5000	shares
CY2023Q4	htoo	Weighted Average Grant Date Fair Value Per Share Incentive Shares Outstanding WeightedAverageGrantDateFairValuePerShareIncentiveSharesOutstanding	23
CY2023	htoo	Expense Recognised For Incentive Shares ExpenseRecognisedForIncentiveShares	5000.000	eur
CY2022	htoo	Expense Recognised For Incentive Shares ExpenseRecognisedForIncentiveShares	20000.00	eur
CY2023	htoo	Unrecognised Share Based Payment Expense UnrecognisedShareBasedPaymentExpense	0	eur
CY2023	htoo	Sharebased Payment Credit Expenses SharebasedPaymentCreditExpenses	1393000	eur
CY2022	htoo	Sharebased Payment Credit Expenses SharebasedPaymentCreditExpenses	3509000	eur
CY2021	htoo	Sharebased Payment Credit Expenses SharebasedPaymentCreditExpenses	-841000	eur
CY2023	htoo	Disclosure Of Lease Explanatory DisclosureOfLeaseExplanatory	<p id="xdx_800_ecustom--DisclosureOfLeaseExplanatory_zB24DrzgN8hk" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 21.3pt"><b>9.</b></td> <td><b><span id="xdx_82D_zaOhrG1Ipolb">Leases</span></b></td></tr> </table> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">In the normal course of its business, the Group leases property, vehicles and land.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">On December 20, 2022, the Group entered into a sale and leaseback transaction relating to its production facility at Benavente. The leaseback arrangement has an initial term of 20 years and will be automatically renewed for a further ten years unless the Group provides sufficient notice to terminate.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">On January 1, 2021, the Group entered into a property sub-lease for office space with a related party. The property sub-lease has an initial term of five years and will be automatically renewed for a further five years if neither the landlord nor tenant provide sufficient notice to terminate. The Group has the option to terminate the sub-lease without penalty any time after the first anniversary of the lease provided sufficient notice is communicated to the landlord. The terms of this sub-lease agreement were negotiated on an arms-length basis.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group has estimated the duration of the property sub-lease to be four years from lease commencement, considering the cancellable period which represents a change of estimate from the prior year. At inception of this lease, we estimated that the term would only be two years. This change in estimate has been accounted for prospectively in these financial statements. The Group’s expansion plans mean the current sub-lease in Portugal may not be fit for purpose and therefore, the Group is expected to terminate the sub-lease within two years. The Group is currently exploring real estate opportunities in Portugal.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">In the fourth quarter of 2021, the Group entered into a license agreement for shared office space in Ireland. The license agreement has a term of <span id="xdx_90A_esrt--MinimumRemainingTermsOfLeasesAndConcessionsOnUndevelopedAcreage1_dtM_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeSpaceMember_z5QnuEXyhmH8" title="Term">12</span> months and will be automatically renewed for another year if neither party provide sufficient notice to terminate before the end of the term. During Q4 2022, the Group extended its lease agreement by a further 24 months.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The vehicle leases commenced in July 2021 and since then, the Group has entered into eighteen separate contracts. The duration of the contracts range from <span id="xdx_90D_esrt--MinimumRemainingTermsOfLeasesAndConcessionsOnUndevelopedAcreage1_dtM_c20210701__20210731__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zKq8GftYt2Uk" title="Term">48</span> to <span id="xdx_90D_esrt--MinimumRemainingTermsOfLeasesAndConcessionsOnUndevelopedAcreage1_dtM_c20210701__20210731__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zNvfgbPcGED2" title="Term">60</span> months.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The land leases were entered into for the purpose of developing our Évora I and II projects. The two land leases were negotiated and signed with the respective owners for <span id="xdx_90A_ecustom--LandLeases_dtY_c20230101__20231231__dei--LegalEntityAxis__custom--FusionFuelPortugalMember_zhr5P9EShuMb" title="Land leases">30</span> years and are extendable. During 2023, we entered into two further land leases. The first lease has a term of <span id="xdx_90B_ecustom--FirstLandLeases_dtY_c20230101__20231231__dei--LegalEntityAxis__custom--FusionFuelPortugalMember_zyjXu193rXOe" title="First land leases">30</span> years with the second having a term of <span id="xdx_906_ecustom--SecondLandLeases_dtY_c20230101__20231231__dei--LegalEntityAxis__custom--FusionFuelPortugalMember_zqKYxE5Q0lFe" title="Second land leases">29</span> years. Both leases will be automatically renewed for another <span id="xdx_901_ecustom--RenewedLease_dtY_c20230101__20231231__dei--LegalEntityAxis__custom--FusionFuelPortugalMember_zOZqmLTZNTF1" title="Renewed lease">5</span> years if neither party provide sufficient notice to terminate before the end of the term.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Other licenses entered into in 2023 include various equipment items in January and March. The duration of the contracts range from <span id="xdx_902_esrt--MinimumRemainingTermsOfLeasesAndConcessionsOnUndevelopedAcreage1_dtM_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OtherLicensesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zQI8EMOHWB19" title="Term">36</span> to <span id="xdx_902_esrt--MinimumRemainingTermsOfLeasesAndConcessionsOnUndevelopedAcreage1_dtM_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OtherLicensesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zIkDI0BPAep7" title="Term">60</span> months.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group has elected not to recognize right-of-use assets and lease liabilities for leases of low-value assets and short-term leases. The Group recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Information about leases for which the Group is a lessee is presented below.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"></td> <td style="width: 15pt">i.</td> <td style="text-align: justify">Right-of-use assets</td></tr> </table> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Right-of-use assets related to leased properties, vehicles and land are presented as property, plant and equipment.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatoryTableTextBlock_pn3n3_zOGgvW3Lvwoa" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left"><span id="xdx_8BA_z6Xz2lcF4AP9" style="display: none">Schedule of right-of-use assets</span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Equipment</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Properties</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Vehicles</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Land</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 45%; font-size: 10pt; font-weight: bold">January 1, 2022</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--RightofuseAssets_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_z1XzrFp4XHUh" style="width: 8%; font-size: 10pt; text-align: right" title="Right-of-use assets, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1213">-</span></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--RightofuseAssets_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zcEBDtUNiPNl" style="width: 8%; font-size: 10pt; text-align: right" title="Right-of-use assets, beginning balance">357</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--RightofuseAssets_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zwlxLrf1taQ" style="width: 8%; font-size: 10pt; text-align: right" title="Right-of-use assets, beginning balance">249</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--RightofuseAssets_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zxTgSWeTmD3" style="width: 8%; font-size: 10pt; text-align: right" title="Right-of-use assets, beginning balance">186</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--RightofuseAssets_iS_pn3n3_c20220101__20221231_zBkwerSU4CXj" style="width: 8%; font-size: 10pt; text-align: right" title="Right-of-use assets, beginning balance">792</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Additions right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zCd1rOOQmrw2" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">48</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_z04SZ2aHmstc" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">6,673</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zx5UqLVqQDUi" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">274</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zIS6hOWfDPtg" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets"><span style="-sec-ix-hidden: xdx2ixbrl1229">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231_z3kB26coAzzg" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">6,995</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Revaluation of right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zRvtsZkUN8Yl" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets"><span style="-sec-ix-hidden: xdx2ixbrl1233">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zlBUJtlzZbDe" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">708</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zhHF7IL4SfJb" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets"><span style="-sec-ix-hidden: xdx2ixbrl1237">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zdpGVVxFiwHc" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets"><span style="-sec-ix-hidden: xdx2ixbrl1239">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20220101__20221231_ze0hxgecxL7" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">708</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Derecognition of right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--DerecognitionOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zd5lCtkL9PP2" style="font-size: 10pt; text-align: right" title="Derecognition of right-of-use assets"><span style="-sec-ix-hidden: xdx2ixbrl1243">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--DerecognitionOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zfikYEkexf7" style="font-size: 10pt; text-align: right" title="Derecognition of right-of-use assets"><span style="-sec-ix-hidden: xdx2ixbrl1245">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--DerecognitionOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zWgfuF73xxz1" style="font-size: 10pt; text-align: right" title="Derecognition of right-of-use assets">(44</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--DerecognitionOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zqOJOcqdVzG2" style="font-size: 10pt; text-align: right" title="Derecognition of right-of-use assets"><span style="-sec-ix-hidden: xdx2ixbrl1249">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--DerecognitionOfRightofuseAssets_pn3n3_c20220101__20221231_zFQgNuC0oDX2" style="font-size: 10pt; text-align: right" title="Derecognition of right-of-use assets">(44</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Depreciation charge for the period</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zuJyWXpiOVqj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(3</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zkKtjlCvQyO" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(360</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zKNL13o1mqN9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(84</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zydlDEngLwx" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(7</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20220101__20221231_zktVZ6OsIQk7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(454</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold">January 1, 2023</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_eifrs-full--RightofuseAssets_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zswSpFFXMvgi" style="font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, beginning balance">45</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_980_eifrs-full--RightofuseAssets_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zISDUdGnGSh2" style="font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, beginning balance">7,378</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_980_eifrs-full--RightofuseAssets_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z5JVZgjDZlpk" style="font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, beginning balance">395</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--RightofuseAssets_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zmd6e2u9la7b" style="font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, beginning balance">179</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_eifrs-full--RightofuseAssets_iS_pn3n3_c20230101__20231231_zJHyD8GO4gwe" style="font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, beginning balance">7,997</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Additions right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_z2XOPmpFrGU3" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">36</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zwxb2CQt7GE3" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets"><span style="-sec-ix-hidden: xdx2ixbrl1275">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z2OIAXRJ3vs9" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">230</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zGHG1uQdz5bd" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">2,806</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20230101__20231231_ze3UunfqKEWh" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">3,072</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Revaluation of right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zGMrrOVQJcTl" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets"><span style="-sec-ix-hidden: xdx2ixbrl1283">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zrX9u5MicGy8" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">150</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z2B8xHFZv0Li" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets"><span style="-sec-ix-hidden: xdx2ixbrl1287">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zjHKJG6recHf" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets"><span style="-sec-ix-hidden: xdx2ixbrl1289">-</span></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20230101__20231231_zvUDZ2WLTEX7" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">150</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Derecognition of right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--DerecognitionOfRightofuseAssets_pn3n3_c20230101__20231231_z8pv3k6wP957" style="font-size: 10pt; text-align: right" title="Derecognition of right-of-use assets"><span style="-sec-ix-hidden: xdx2ixbrl1293">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Depreciation charge for the period</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_z8UcjWSEDbba" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(24</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zJwdvIztIZH1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(702</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zn9tUkoCV0dd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(126</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zZIhcAkXR0G" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(98</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20230101__20231231_za7a6TfI0bEh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(950</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_eifrs-full--RightofuseAssets_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zQdxEitIXTZ3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, ending balance">57</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_980_eifrs-full--RightofuseAssets_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zH5Mv0N4Uotg" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, ending balance">6,826</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_981_eifrs-full--RightofuseAssets_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zFPNfBY6g7U3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, ending balance">499</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_989_eifrs-full--RightofuseAssets_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zgaNNmb2Lbgd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, ending balance">2,887</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_989_eifrs-full--RightofuseAssets_iE_pn3n3_c20230101__20231231_zTcq4gq81CXe" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, ending balance">10,269</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zAhc0MfSLkt" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"></td> <td style="width: 15pt">ii.</td> <td style="text-align: justify">Amounts recognized in the Consolidated statement of profit or loss and other comprehensive income.</td></tr> </table> <p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eifrs-full--DisclosureOfProfitLossFromOperatingActivitiesExplanatory_pn3n3_z9OHxQw6uFQ5" style="border-collapse: collapse; width: 80%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left"><span id="xdx_8BC_zQcGP5CCoFS4" style="display: none">Schedule of statement of profit or loss</span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20230101__20231231_z5YLOG2ASSwc" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_498_20220101__20221231_zxcgu1qPAdj9" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20210101__20211231_zeUv1lXJ9USb" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2021</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--InterestOnLeaseLiabilities_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left">Interest on lease liabilities</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">530</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">32</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">22</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_i_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Expenses relating to short-term leases</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">161</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">428</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">127</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DepreciationRightofuseAsset_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Depreciation of right-of-use assets</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">950</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">454</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">319</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zuhZZ0WilM7g" style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"></td> <td style="width: 15pt">iii.</td> <td style="text-align: justify">Amounts recognized in statement of cash flows.</td></tr> </table> <p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_890_eifrs-full--DisclosureOfCashFlowStatementExplanatory_pn3n3_zGhq2GBTvWQ" style="border-collapse: collapse; width: 80%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"><span id="xdx_8B8_zlhdcscYfhki" style="display: none">Schedule of statement of cash flows</span></td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_49D_20230101__20231231_zkEYjGXAEXd6" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_498_20220101__20221231_zqBog4FioTX5" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_490_20210101__20211231_z3ScM7rtugCj" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2021</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--TotalCashOutflowForLeases_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Total cash outflow for leases</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">1,291</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">1,314</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">470</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_z2RT6PkCr473" style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"></td> <td style="width: 15pt">iv.</td> <td style="text-align: justify">Lease liabilities.</td></tr> </table> <p style="margin: 0pt 0 0pt 39.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 21.3pt">Lease liabilities are payable as follows.</p> <p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 21.3pt"> </p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--DisclosureOfFutureMinimumLeaseLiabilitiesExplanatory_pn3n3_zBK9SsAvYy5c" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 3)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left"><span id="xdx_8BA_zyqwOjvVvLd1" style="display: none">Schedule of future minimum lease liabilities</span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Future minimum lease payments 2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Interest 2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Present value of minimum lease payments 2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 55%; font-size: 10pt; text-align: left">Less than one year (note 19)</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--LessThanOneYearMember_zdxiw1KX1l59" style="width: 12%; font-size: 10pt; text-align: right" title="Future minimum lease payments">1,343</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--MaturityAxis__custom--LessThanOneYearMember_zRhDopzmp6ck" style="width: 12%; font-size: 10pt; text-align: right" title="Interest">517</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--LessThanOneYearMember_zXeLh04W5cmf" style="width: 12%; font-size: 10pt; text-align: right" title="Present value of minimum lease payments">826</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Between two and five years</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zaDWD3xz7qZ3" style="font-size: 10pt; text-align: right" title="Future minimum lease payments">4,216</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zW6W93qzvtW9" style="font-size: 10pt; text-align: right" title="Interest">2,262</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zje8omVRPhac" style="font-size: 10pt; text-align: right" title="Present value of minimum lease payments">1,954</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">More than five years</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--MoreThanFiveYearsMember_zQdzuxucNo52" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Future minimum lease payments">11,364</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--MaturityAxis__custom--MoreThanFiveYearsMember_zc8BTMWFVqKc" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest">3,360</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--MoreThanFiveYearsMember_z5Dx7HqXF0gk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Present value of minimum lease payments">8,004</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231_zGLintdz14Pd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Future minimum lease payments">16,923</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231_z5L0LfNwwG0i" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest">6,139</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231_zUTkorYb4hId" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Present value of minimum lease payments">10,784</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zbm3JLD4jL7g" style="margin: 0pt 0; font-size: 10pt; text-align: left"> </p> <p style="margin: 0pt 0; font-size: 10pt; text-align: left"> </p> <p style="margin: 0pt 0; font-size: 10pt; text-align: left"> </p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--DisclosureOfReconciliationOfLeaseLiabilitiesExplanatory_pn3n3_zF7JvxGyGdTa" style="border-collapse: collapse; width: 60%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left"><span id="xdx_8B3_zxrVvmF4F6o4" style="display: none">Schedule of reconciliation of lease liabilities</span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Reconciliation of lease liabilities is as follows:</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 81%; font-size: 10pt; font-weight: bold">Balance at January 1, 2022</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--LeaseLiabilities_iS_pn3n3_c20220101__20221231_zRYbEcbLeiSk" style="width: 16%; font-size: 10pt; font-weight: bold; text-align: right" title="Balance at beginning">800</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Payment of lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--PaymentOfLeaseLiabilities_c20220101__20221231_zNe58otYnVOe" style="font-size: 10pt; text-align: right" title="Payment of lease liabilities">(445</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">New leases</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--NewLeases_c20220101__20221231_zLJh6OioxkEc" style="font-size: 10pt; text-align: right" title="New leases">7,303</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Revaluations</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--LeaseLiabilitiesRevaluations_c20220101__20221231_zkHnVBjTYGc1" style="font-size: 10pt; text-align: right" title="Revaluations">708</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Derecognition</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--LeaseLiabilitiesDerecognition_c20220101__20221231_zEJkrGIHT8H8" style="font-size: 10pt; text-align: right" title="Derecognition">(44</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Interest expense</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--InterestExpense_pn3n3_c20220101__20221231_zpl79ttH2Zt1" style="font-size: 10pt; text-align: right" title="Interest expense">32</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Interest paid</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--InterestPaids_c20220101__20221231_zlootjpyBuz8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest paid">(32</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold">Balance at January 1, 2023</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_eifrs-full--LeaseLiabilities_iS_pn3n3_c20230101__20231231_zxtpvVRidSQ8" style="font-size: 10pt; font-weight: bold; text-align: right" title="Balance at beginning">8,322</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Payment of lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--PaymentOfLeaseLiabilities_c20230101__20231231_zyK5htyqWQn9" style="font-size: 10pt; text-align: right" title="Payment of lease liabilities">(760</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">New leases</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--NewLeases_c20230101__20231231_z3IUy9GoBa68" style="font-size: 10pt; text-align: right" title="New leases">3,072</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Revaluations</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--LeaseLiabilitiesRevaluations_c20230101__20231231_zZleD1voSihc" style="font-size: 10pt; text-align: right" title="Revaluations">151</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Derecognition</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--LeaseLiabilitiesDerecognition_c20230101__20231231_zVv850d77FEh" style="font-size: 10pt; text-align: right" title="Derecognition"><span style="-sec-ix-hidden: xdx2ixbrl1386">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Interest expense</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--InterestExpense_pn3n3_c20230101__20231231_za3JpVqjnJg7" style="font-size: 10pt; text-align: right" title="Interest expense">530</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Interest paid</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--InterestPaids_c20230101__20231231_za58h24le5ka" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest paid">(530</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Balance at December 31, 2023</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--LeaseLiabilities_iE_pn3n3_c20230101__20231231_zaUP3sUm7dR3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Balance at ending">10,785</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_z7hxYsN47Rh" style="margin: 0pt 0; font-size: 10pt"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89C_eifrs-full--ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory_pn3n3_zemelPczAoyc" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 5)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; font-style: italic"><span id="xdx_8BD_zmqaOWRJpvEc" style="display: none">Schedule of Lease liabilities</span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20231231_zHQulJX9L2A5" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_498_20221231_zVbyoaPanSWk" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--LeaseLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Non-current</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--NoncurrentLeaseLiabilities_i01I_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; font-size: 10pt; text-align: left">Lease liability</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">9,958</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">7,651</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CurrentLeaseLiabilitiesAbstract_iB_zlqfJJRVWXVc" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Current</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--TradeAndOtherPayablesNote19_i01I_zrOwB3Nyfmp1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Trade and other payables (note 19)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">826</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">671</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--CurrentOtherLeaseLiabilities_i01I_pn3n3_zHhvoxbOpiXk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Balance at December 31</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">10,784</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">8,322</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_znuHgk0rqcH8" style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The Group discounted its remaining lease payments for the calculation of the lease liability using an incremental borrowing rate ranging between 3% and 6%. </p>
CY2021Q4	ifrs-full	Rightofuse Assets RightofuseAssets	792000	eur
CY2022	ifrs-full	Additions To Rightofuse Assets AdditionsToRightofuseAssets	6995000	eur
CY2022	htoo	Revaluation Of Rightofuse Assets RevaluationOfRightofuseAssets	708000	eur
CY2022	htoo	Derecognition Of Rightofuse Assets DerecognitionOfRightofuseAssets	-44000	eur
CY2022	ifrs-full	Depreciation Rightofuse Assets DepreciationRightofuseAssets	454000	eur
CY2022Q4	ifrs-full	Rightofuse Assets RightofuseAssets	7997000	eur
CY2023	ifrs-full	Additions To Rightofuse Assets AdditionsToRightofuseAssets	3072000	eur
CY2023	htoo	Revaluation Of Rightofuse Assets RevaluationOfRightofuseAssets	150000	eur
CY2023	ifrs-full	Depreciation Rightofuse Assets DepreciationRightofuseAssets	950000	eur
CY2023Q4	ifrs-full	Rightofuse Assets RightofuseAssets	10269000	eur
CY2023	ifrs-full	Disclosure Of Profit Loss From Operating Activities Explanatory DisclosureOfProfitLossFromOperatingActivitiesExplanatory	<table cellpadding="0" cellspacing="0" id="xdx_89A_eifrs-full--DisclosureOfProfitLossFromOperatingActivitiesExplanatory_pn3n3_z9OHxQw6uFQ5" style="border-collapse: collapse; width: 80%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left"><span id="xdx_8BC_zQcGP5CCoFS4" style="display: none">Schedule of statement of profit or loss</span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20230101__20231231_z5YLOG2ASSwc" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_498_20220101__20221231_zxcgu1qPAdj9" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20210101__20211231_zeUv1lXJ9USb" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2021</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--InterestOnLeaseLiabilities_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left">Interest on lease liabilities</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">530</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">32</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">22</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_i_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Expenses relating to short-term leases</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">161</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">428</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">127</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DepreciationRightofuseAsset_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Depreciation of right-of-use assets</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">950</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">454</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">319</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>
CY2023	htoo	Interest On Lease Liabilities InterestOnLeaseLiabilities	530000	eur
CY2022	htoo	Interest On Lease Liabilities InterestOnLeaseLiabilities	32000	eur
CY2021	htoo	Interest On Lease Liabilities InterestOnLeaseLiabilities	22000	eur
CY2023	ifrs-full	Expense Relating To Shortterm Leases For Which Recognition Exemption Has Been Used ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed	161000	eur
CY2022	ifrs-full	Expense Relating To Shortterm Leases For Which Recognition Exemption Has Been Used ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed	428000	eur
CY2021	ifrs-full	Expense Relating To Shortterm Leases For Which Recognition Exemption Has Been Used ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed	127000	eur
CY2023	htoo	Depreciation Rightofuse Asset DepreciationRightofuseAsset	950000	eur
CY2022	htoo	Depreciation Rightofuse Asset DepreciationRightofuseAsset	454000	eur
CY2021	htoo	Depreciation Rightofuse Asset DepreciationRightofuseAsset	319000	eur
CY2023	ifrs-full	Disclosure Of Cash Flow Statement Explanatory DisclosureOfCashFlowStatementExplanatory	<table cellpadding="0" cellspacing="0" id="xdx_890_eifrs-full--DisclosureOfCashFlowStatementExplanatory_pn3n3_zGhq2GBTvWQ" style="border-collapse: collapse; width: 80%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"><span id="xdx_8B8_zlhdcscYfhki" style="display: none">Schedule of statement of cash flows</span></td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_49D_20230101__20231231_zkEYjGXAEXd6" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_498_20220101__20221231_zqBog4FioTX5" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_490_20210101__20211231_z3ScM7rtugCj" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2021</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--TotalCashOutflowForLeases_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Total cash outflow for leases</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">1,291</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">1,314</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">470</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td></tr> </table>
CY2023	htoo	Total Cash Outflow For Leases TotalCashOutflowForLeases	1291000	eur
CY2022	htoo	Total Cash Outflow For Leases TotalCashOutflowForLeases	1314000	eur
CY2022Q4	htoo	Current Other Lease Liabilities CurrentOtherLeaseLiabilities	8322000	eur
CY2023	htoo	Disclosure Of Inventory Explanatory DisclosureOfInventoryExplanatory	<p id="xdx_800_ecustom--DisclosureOfInventoryExplanatory_zbfAk8Zt4yra" style="margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; font-size: 10pt; text-align: left"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">10.</td> <td><span id="xdx_82D_zsULNtRYTT94">Inventory</span></td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--ScheduleOfInventoryTableTextBlock_pn3n3_zv0kcew8AtM1" style="border-collapse: collapse; width: 86%; margin-left: 21.3pt; margin-right: auto; margin-bottom: auto" summary="xdx: Disclosure - Inventory (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"><span id="xdx_8BA_zwSSCpOByYR5" style="display: none">Schedule of inventory</span></td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>€’000</b></span></td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt; text-align: left">Raw materials</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_eifrs-full--RawMaterials_pn3n3_c20231231_ztrdHwtTqeva" style="width: 10%; font-size: 10pt; font-weight: bold; text-align: right">1,968</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--RawMaterials_pn3n3_c20221231_zoTCYEhaBdC" style="width: 10%; font-size: 10pt; text-align: right">5,785</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Work in progress</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_eifrs-full--WorkInProgress_iI_pn3n3_c20231231_zbvh9kcXmHuj" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">1,704</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--WorkInProgress_iI_pn3n3_c20221231_zepyn7sjYMMi" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">16,551</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_983_eifrs-full--InventoriesTotal_pn3n3_c20231231_zPoCaJTBcNKh" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">3,672</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--InventoriesTotal_pn3n3_c20221231_zDcrB7HMx9P8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">22,336</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt">Inventories have been reduced by €<span id="xdx_90A_ecustom--ChangeInInventories_iI_pn5n6_c20231231_zc84nkQEUkvh" title="Change in Inventories">13.9 </span>million (2022: €nil <span id="xdx_90A_ecustom--ChangeInInventories_iI_c20221231_z79l7OKowM54" title="Change in Inventories">0 </span>) as a result of the write-down to net realisable value. These significant impairments relate to specific components manufactured for legacy designs for which negotiations with prospective buyers have stalled. This write-down was recognised as an expense during 2023, in ‘cost of sales’.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">Inventories of €<span id="xdx_909_eifrs-full--Inventories_iI_pn5n6_c20231231_zQ95FVlC7qP7" title="Inventories">8.8</span> million were consumed during the year ended December 31, 2023 (2022: €<span id="xdx_902_eifrs-full--Inventories_iI_pn5n6_c20221231_zIdkEs0JbzJd" title="Inventories">17.6</span> million). During 2023, we incurred €<span id="xdx_90F_eifrs-full--ProductionSupplies_iI_pn5n6_c20231231_zU8JxGdy20z8" title="Inventory production">0.5</span> million (2022: €<span id="xdx_907_eifrs-full--ProductionSupplies_iI_pn5n6_c20221231_zUfLGbb5ma47" title="Inventory production">0.5</span> million) of production, conversion and other costs incurred in bringing the inventory to its present condition. These costs have been included in ‘administration costs’.</p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify"> </p> <p style="margin: 0pt 0 0pt 21.3pt; font-size: 10pt; text-align: justify">The cost of scraped materials through the normal production cycle amounted to €<span id="xdx_909_ecustom--InventoryCostMaterials_iI_pn5n6_c20231231_z2qHRbLbq4Af" title="Inventory cost materials">1.3</span> million (2022: €<span id="xdx_906_ecustom--InventoryCostMaterials_iI_pn5n6_c20221231_z8uBME0PiuP4" title="Inventory cost materials">0.4</span> million). These items were recognised as an expense during 2023, in ‘cost of sales’.</p>
CY2021	htoo	Total Cash Outflow For Leases TotalCashOutflowForLeases	470000	eur
CY2023	htoo	Disclosure Of Future Minimum Lease Liabilities Explanatory DisclosureOfFutureMinimumLeaseLiabilitiesExplanatory	<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--DisclosureOfFutureMinimumLeaseLiabilitiesExplanatory_pn3n3_zBK9SsAvYy5c" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 3)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left"><span id="xdx_8BA_zyqwOjvVvLd1" style="display: none">Schedule of future minimum lease liabilities</span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Future minimum lease payments 2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Interest 2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Present value of minimum lease payments 2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 55%; font-size: 10pt; text-align: left">Less than one year (note 19)</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--LessThanOneYearMember_zdxiw1KX1l59" style="width: 12%; font-size: 10pt; text-align: right" title="Future minimum lease payments">1,343</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--MaturityAxis__custom--LessThanOneYearMember_zRhDopzmp6ck" style="width: 12%; font-size: 10pt; text-align: right" title="Interest">517</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--LessThanOneYearMember_zXeLh04W5cmf" style="width: 12%; font-size: 10pt; text-align: right" title="Present value of minimum lease payments">826</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Between two and five years</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zaDWD3xz7qZ3" style="font-size: 10pt; text-align: right" title="Future minimum lease payments">4,216</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zW6W93qzvtW9" style="font-size: 10pt; text-align: right" title="Interest">2,262</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zje8omVRPhac" style="font-size: 10pt; text-align: right" title="Present value of minimum lease payments">1,954</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">More than five years</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--MoreThanFiveYearsMember_zQdzuxucNo52" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Future minimum lease payments">11,364</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--MaturityAxis__custom--MoreThanFiveYearsMember_zc8BTMWFVqKc" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest">3,360</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--MoreThanFiveYearsMember_z5Dx7HqXF0gk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Present value of minimum lease payments">8,004</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231_zGLintdz14Pd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Future minimum lease payments">16,923</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231_z5L0LfNwwG0i" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest">6,139</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231_zUTkorYb4hId" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Present value of minimum lease payments">10,784</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>
CY2023Q4	htoo	Future Minimum Lease Payments FutureMinimumLeasePayments	16923000	eur
CY2023	ifrs-full	Interest Expense On Lease Liabilities InterestExpenseOnLeaseLiabilities	6139000	eur
CY2023Q4	htoo	Present Value Of Minimum Lease Payments PresentValueOfMinimumLeasePayments	10784000	eur
CY2023	htoo	Disclosure Of Reconciliation Of Lease Liabilities Explanatory DisclosureOfReconciliationOfLeaseLiabilitiesExplanatory	<table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--DisclosureOfReconciliationOfLeaseLiabilitiesExplanatory_pn3n3_zF7JvxGyGdTa" style="border-collapse: collapse; width: 60%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left"><span id="xdx_8B3_zxrVvmF4F6o4" style="display: none">Schedule of reconciliation of lease liabilities</span></td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Reconciliation of lease liabilities is as follows:</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 81%; font-size: 10pt; font-weight: bold">Balance at January 1, 2022</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--LeaseLiabilities_iS_pn3n3_c20220101__20221231_zRYbEcbLeiSk" style="width: 16%; font-size: 10pt; font-weight: bold; text-align: right" title="Balance at beginning">800</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Payment of lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--PaymentOfLeaseLiabilities_c20220101__20221231_zNe58otYnVOe" style="font-size: 10pt; text-align: right" title="Payment of lease liabilities">(445</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">New leases</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--NewLeases_c20220101__20221231_zLJh6OioxkEc" style="font-size: 10pt; text-align: right" title="New leases">7,303</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Revaluations</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--LeaseLiabilitiesRevaluations_c20220101__20221231_zkHnVBjTYGc1" style="font-size: 10pt; text-align: right" title="Revaluations">708</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Derecognition</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--LeaseLiabilitiesDerecognition_c20220101__20221231_zEJkrGIHT8H8" style="font-size: 10pt; text-align: right" title="Derecognition">(44</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Interest expense</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--InterestExpense_pn3n3_c20220101__20221231_zpl79ttH2Zt1" style="font-size: 10pt; text-align: right" title="Interest expense">32</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Interest paid</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--InterestPaids_c20220101__20221231_zlootjpyBuz8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest paid">(32</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold">Balance at January 1, 2023</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_eifrs-full--LeaseLiabilities_iS_pn3n3_c20230101__20231231_zxtpvVRidSQ8" style="font-size: 10pt; font-weight: bold; text-align: right" title="Balance at beginning">8,322</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Payment of lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--PaymentOfLeaseLiabilities_c20230101__20231231_zyK5htyqWQn9" style="font-size: 10pt; text-align: right" title="Payment of lease liabilities">(760</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">New leases</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--NewLeases_c20230101__20231231_z3IUy9GoBa68" style="font-size: 10pt; text-align: right" title="New leases">3,072</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Revaluations</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--LeaseLiabilitiesRevaluations_c20230101__20231231_zZleD1voSihc" style="font-size: 10pt; text-align: right" title="Revaluations">151</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Derecognition</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--LeaseLiabilitiesDerecognition_c20230101__20231231_zVv850d77FEh" style="font-size: 10pt; text-align: right" title="Derecognition"><span style="-sec-ix-hidden: xdx2ixbrl1386">-</span></td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Interest expense</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--InterestExpense_pn3n3_c20230101__20231231_za3JpVqjnJg7" style="font-size: 10pt; text-align: right" title="Interest expense">530</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Interest paid</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--InterestPaids_c20230101__20231231_za58h24le5ka" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest paid">(530</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Balance at December 31, 2023</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--LeaseLiabilities_iE_pn3n3_c20230101__20231231_zaUP3sUm7dR3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Balance at ending">10,785</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>
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CY2022	htoo	Payment Of Lease Liabilities PaymentOfLeaseLiabilities	-445000	eur
CY2022	htoo	New Leases NewLeases	7303000	eur
CY2022	htoo	Lease Liabilities Revaluations LeaseLiabilitiesRevaluations	708000	eur
CY2022	htoo	Lease Liabilities Derecognition LeaseLiabilitiesDerecognition	-44000	eur
CY2022	ifrs-full	Interest Expense InterestExpense	32000	eur
CY2022	htoo	Interest Paids InterestPaids	-32000	eur
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CY2023	htoo	Payment Of Lease Liabilities PaymentOfLeaseLiabilities	-760000	eur
CY2023	htoo	New Leases NewLeases	3072000	eur
CY2023	htoo	Lease Liabilities Revaluations LeaseLiabilitiesRevaluations	151000	eur
CY2023	ifrs-full	Interest Expense InterestExpense	530000	eur
CY2023	htoo	Interest Paids InterestPaids	-530000	eur

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The Victorians

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15-18 Earlsfort Terrace

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Saint Kevin’s

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IE

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EntityVoluntaryFilers

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eur

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CurrentAccruedExpensesAndOtherCurrentLiabilities

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CurrentLiabilities

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Liabilities

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ifrs-full

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eur

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ifrs-full

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eur

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ifrs-full

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OtherNoncurrentFinancialAssets

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eur

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ifrs-full

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2000

eur

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ifrs-full

Issued Capital

IssuedCapital

2000

eur

CY2023Q4

ifrs-full

Share Premium

SharePremium

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eur

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ifrs-full

Share Premium

SharePremium

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eur

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ifrs-full

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ReserveOfSharebasedPayments

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eur

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eur

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eur

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eur

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eur

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eur

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8765000

eur

CY2023

ifrs-full

Gross Profit

GrossProfit

-15944000

eur

CY2022

ifrs-full

Gross Profit

GrossProfit

-8765000

eur

CY2023

ifrs-full

Other Income

OtherIncome

199000

eur

CY2022

ifrs-full

Other Income

OtherIncome

172000

eur

CY2023

htoo

Administration Expenses

AdministrationExpenses

15835000

eur

CY2022

htoo

Administration Expenses

AdministrationExpenses

18416000

eur

CY2021

htoo

Administration Expenses

AdministrationExpenses

7510000

eur

CY2023

ifrs-full

Research And Development Expense

ResearchAndDevelopmentExpense

1925000

eur

CY2022

ifrs-full

Research And Development Expense

ResearchAndDevelopmentExpense

908000

eur

CY2021

ifrs-full

Research And Development Expense

ResearchAndDevelopmentExpense

182000

eur

CY2023

htoo

Sharebased Payment Credit Expense

SharebasedPaymentCreditExpense

1393000

eur

CY2022

htoo

Sharebased Payment Credit Expense

SharebasedPaymentCreditExpense

3509000

eur

CY2021

htoo

Sharebased Payment Credit Expense

SharebasedPaymentCreditExpense

-841000

eur

CY2023

htoo

Impairment Loss Recognised In Profit Or Loss Property Plant And Equipments

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipments

2165000

eur

CY2022

htoo

Impairment Loss Recognised In Profit Or Loss Property Plant And Equipments

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipments

3321000

eur

CY2023

ifrs-full

Profit Loss From Operating Activities

ProfitLossFromOperatingActivities

-37063000

eur

CY2022

ifrs-full

Profit Loss From Operating Activities

ProfitLossFromOperatingActivities

-34747000

eur

CY2021

ifrs-full

Profit Loss From Operating Activities

ProfitLossFromOperatingActivities

-6851000

eur

CY2023

ifrs-full

Finance Income

FinanceIncome

51000

eur

CY2022

ifrs-full

Finance Income

FinanceIncome

1379000

eur

CY2021

ifrs-full

Finance Income

FinanceIncome

2713000

eur

CY2023

ifrs-full

Interest Income On Loans And Receivables

InterestIncomeOnLoansAndReceivables

58000

eur

CY2022

ifrs-full

Interest Income On Loans And Receivables

InterestIncomeOnLoansAndReceivables

25000

eur

CY2023

ifrs-full

Finance Costs

FinanceCosts

544000

eur

CY2022

ifrs-full

Finance Costs

FinanceCosts

962000

eur

CY2021

ifrs-full

Finance Costs

FinanceCosts

23000

eur

CY2023

htoo

Derivative Financial Instruments At Fvtpl

DerivativeFinancialInstrumentsAtFvtpl

-6886000

eur

CY2022

htoo

Derivative Financial Instruments At Fvtpl

DerivativeFinancialInstrumentsAtFvtpl

-7620000

eur

CY2021

htoo

Derivative Financial Instruments At Fvtpl

DerivativeFinancialInstrumentsAtFvtpl

-28354000

eur

CY2023

ifrs-full

Adjustments For Finance Income Cost

AdjustmentsForFinanceIncomeCost

6451000

eur

CY2022

ifrs-full

Adjustments For Finance Income Cost

AdjustmentsForFinanceIncomeCost

8062000

eur

CY2021

ifrs-full

Adjustments For Finance Income Cost

AdjustmentsForFinanceIncomeCost

31044000

eur

CY2023

ifrs-full

Share Of Profit Loss Of Associates Accounted For Using Equity Method

ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod

-245000

eur

CY2022

ifrs-full

Share Of Profit Loss Of Associates Accounted For Using Equity Method

ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod

-628000

eur

CY2021

ifrs-full

Share Of Profit Loss Of Associates Accounted For Using Equity Method

ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod

-629000

eur

CY2023

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-30857000

eur

CY2022

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-27313000

eur

CY2021

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

23564000

eur

CY2023

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

159000

eur

CY2022

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

34000

eur

CY2023

ifrs-full

Comprehensive Income

ComprehensiveIncome

-31016000

eur

CY2022

ifrs-full

Comprehensive Income

ComprehensiveIncome

-27347000

eur

CY2021

ifrs-full

Comprehensive Income

ComprehensiveIncome

23564000

eur

CY2023

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-2.12

CY2022

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-2.05

CY2021

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

1.80

CY2023

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-2.12

CY2022

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-2.05

CY2021

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

1.79

CY2020Q4

ifrs-full

Equity

7364000

eur

CY2021

ifrs-full

Profit Loss

ProfitLoss

23564000

eur

CY2021

htoo

Total Comprehensive Income For Year

TotalComprehensiveIncomeForYear

23564000

eur

CY2021

htoo

Exercise Of Warrants Value

ExerciseOfWarrantsValue

10051000

eur

CY2021

htoo

Derecognition Of Warrant Liability On Exercise Value

DerecognitionOfWarrantLiabilityOnExerciseValue

9374000

eur

CY2021

htoo

Equitysettled Share Based Compensation Value

EquitysettledShareBasedCompensationValue

-841000

eur

CY2021Q4

ifrs-full

Equity

49512000

eur

CY2021Q4

ifrs-full

Equity

49512000

eur

CY2022

ifrs-full

Profit Loss

ProfitLoss

-27347000

eur

CY2022

htoo

Total Comprehensive Income For Year

TotalComprehensiveIncomeForYear

-27347000

eur

CY2022

htoo

Atm Share Sales

AtmShareSales

3679000

eur

CY2022

htoo

Equitysettled Share Based Compensation Value

EquitysettledShareBasedCompensationValue

3509000

eur

CY2022Q4

ifrs-full

Equity

29353000

eur

CY2022Q4

ifrs-full

Equity

29353000

eur

CY2023

ifrs-full

Profit Loss

ProfitLoss

-31016000

eur

CY2023

htoo

Atm Share Sales

AtmShareSales

3001000

eur

CY2023

ifrs-full

Increase Decrease Through Sharebased Payment Transactions

IncreaseDecreaseThroughSharebasedPaymentTransactions

-1042000

eur

CY2023

htoo

Equitysettled Share Based Compensation Value

EquitysettledShareBasedCompensationValue

2435000

eur

CY2023Q4

ifrs-full

Equity

2731000

eur

CY2023

htoo

Net Loss Profit For Year

NetLossProfitForYear

31016000

eur

CY2022

htoo

Net Loss Profit For Year

NetLossProfitForYear

27347000

eur

CY2021

htoo

Net Loss Profit For Year

NetLossProfitForYear

-23564000

eur

CY2023

htoo

Equity Settled Share Based Payment

EquitySettledShareBasedPayment

1393000

eur

CY2022

htoo

Equity Settled Share Based Payment

EquitySettledShareBasedPayment

3509000

eur

CY2021

htoo

Equity Settled Share Based Payment

EquitySettledShareBasedPayment

-841000

eur

CY2023

htoo

Fair Value Movement In Warrants

FairValueMovementInWarrants

-6886000

eur

CY2022

htoo

Fair Value Movement In Warrants

FairValueMovementInWarrants

-7620000

eur

CY2021

htoo

Fair Value Movement In Warrants

FairValueMovementInWarrants

-28354000

eur

CY2023

ifrs-full

Adjustments For Depreciation And Amortisation Expense

AdjustmentsForDepreciationAndAmortisationExpense

2537000

eur

CY2022

ifrs-full

Adjustments For Depreciation And Amortisation Expense

AdjustmentsForDepreciationAndAmortisationExpense

1002000

eur

CY2021

ifrs-full

Adjustments For Depreciation And Amortisation Expense

AdjustmentsForDepreciationAndAmortisationExpense

351000

eur

CY2023

ifrs-full

Other Adjustments For Noncash Items

OtherAdjustmentsForNoncashItems

-115000

eur

CY2022

ifrs-full

Other Adjustments For Noncash Items

OtherAdjustmentsForNoncashItems

-442000

eur

CY2021

ifrs-full

Other Adjustments For Noncash Items

OtherAdjustmentsForNoncashItems

-2690000

eur

CY2023

ifrs-full

Share Of Profit Loss Of Associates Accounted For Using Equity Method

ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod

-245000

eur

CY2022

ifrs-full

Share Of Profit Loss Of Associates Accounted For Using Equity Method

ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod

-628000

eur

CY2021

ifrs-full

Share Of Profit Loss Of Associates Accounted For Using Equity Method

ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod

-629000

eur

CY2023

ifrs-full

Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

5482000

eur

CY2022

ifrs-full

Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

3321000

eur

CY2023

htoo

Impairment Charge Inventory

ImpairmentChargeInventory

13936000

eur

CY2023

htoo

Onerous Contract Provision

OnerousContractProvision

-7794000

eur

CY2022

htoo

Onerous Contract Provision

OnerousContractProvision

8403000

eur

CY2023

ifrs-full

Gains Losses On Disposals Of Property Plant And Equipment

GainsLossesOnDisposalsOfPropertyPlantAndEquipment

-205000

eur

CY2022

ifrs-full

Gains Losses On Disposals Of Property Plant And Equipment

GainsLossesOnDisposalsOfPropertyPlantAndEquipment

172000

eur

CY2023

ifrs-full

Adjustments For Reconcile Profit Loss

AdjustmentsForReconcileProfitLoss

-22013000

eur

CY2022

ifrs-full

Adjustments For Reconcile Profit Loss

AdjustmentsForReconcileProfitLoss

-18718000

eur

CY2021

ifrs-full

Adjustments For Reconcile Profit Loss

AdjustmentsForReconcileProfitLoss

-7341000

eur

CY2023

ifrs-full

Adjustments For Decrease Increase In Trade Account Receivable

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

2816000

eur

CY2022

ifrs-full

Adjustments For Decrease Increase In Trade Account Receivable

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

2277000

eur

CY2021

ifrs-full

Adjustments For Decrease Increase In Trade Account Receivable

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

-5218000

eur

CY2023

ifrs-full

Adjustments For Decrease Increase In Inventories

AdjustmentsForDecreaseIncreaseInInventories

-19000

eur

CY2022

ifrs-full

Adjustments For Decrease Increase In Inventories

AdjustmentsForDecreaseIncreaseInInventories

-18651000

eur

CY2021

ifrs-full

Adjustments For Decrease Increase In Inventories

AdjustmentsForDecreaseIncreaseInInventories

-3685000

eur

CY2023

ifrs-full

Adjustments For Increase Decrease In Trade Account Payable

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

8482000

eur

CY2022

ifrs-full

Adjustments For Increase Decrease In Trade Account Payable

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

5303000

eur

CY2021

ifrs-full

Adjustments For Increase Decrease In Trade Account Payable

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

1588000

eur

CY2023

htoo

Interest And Similar Expenses Paid

InterestAndSimilarExpensesPaid

-549000

eur

CY2022

htoo

Interest And Similar Expenses Paid

InterestAndSimilarExpensesPaid

-62000

eur

CY2023

htoo

Increase Decrease In Taxes Received

IncreaseDecreaseInTaxesReceived

2101000

eur

CY2023

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-9182000

eur

CY2022

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-29851000

eur

CY2021

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-14656000

eur

CY2022

htoo

Payment For Intellectual Property From2020 Business Combination

PaymentForIntellectualPropertyFrom2020BusinessCombination

250000

eur

CY2021

htoo

Payment For Intellectual Property From2020 Business Combination

PaymentForIntellectualPropertyFrom2020BusinessCombination

500000

eur

CY2023

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

8589000

eur

CY2022

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

8588000

eur

CY2021

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

16615000

eur

CY2023

htoo

Proceeds From Sale Of Assets

ProceedsFromSaleOfAssets

439000

eur

CY2022

htoo

Proceeds From Sale Of Assets

ProceedsFromSaleOfAssets

8399000

eur

CY2023

ifrs-full

Payments For Development Project Expenditure

PaymentsForDevelopmentProjectExpenditure

629000

eur

CY2022

ifrs-full

Payments For Development Project Expenditure

PaymentsForDevelopmentProjectExpenditure

1771000

eur

CY2021

ifrs-full

Payments For Development Project Expenditure

PaymentsForDevelopmentProjectExpenditure

1630000

eur

CY2023

ifrs-full

Purchase Of Intangible Assets Classified As Investing Activities

PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities

109000

eur

CY2022

ifrs-full

Purchase Of Intangible Assets Classified As Investing Activities

PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities

80000

eur

CY2021

ifrs-full

Purchase Of Intangible Assets Classified As Investing Activities

PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities

19000

eur

CY2023

ifrs-full

Proceeds From Government Grants Classified As Investing Activities

ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities

7975000

eur

CY2021

ifrs-full

Purchase Of Availableforsale Financial Assets

PurchaseOfAvailableforsaleFinancialAssets

44328000

eur

CY2022

htoo

Proceeds From Realisation Of Financial Assets

ProceedsFromRealisationOfFinancialAssets

-27892000

eur

CY2021

htoo

Proceeds From Realisation Of Financial Assets

ProceedsFromRealisationOfFinancialAssets

-18224000

eur

CY2023

htoo

Investment In Equityaccounted Investees

InvestmentInEquityaccountedInvestees

245000

eur

CY2022

htoo

Investment In Equityaccounted Investees

InvestmentInEquityaccountedInvestees

640000

eur

CY2021

htoo

Investment In Equityaccounted Investees

InvestmentInEquityaccountedInvestees

629000

eur

CY2023

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

-1158000

eur

CY2022

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

24962000

eur

CY2021

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

-45497000

eur

CY2023

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

3001000

eur

CY2022

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

3679000

eur

CY2021

htoo

Proceeds From Warrants Exercised

ProceedsFromWarrantsExercised

10051000

eur

CY2023

htoo

Proceeds From Factoring Agreement

ProceedsFromFactoringAgreement

1326000

eur

CY2023

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

1291000

eur

CY2022

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

1314000

eur

CY2021

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

470000

eur

CY2023

htoo

Shareholder Loan Repayment Proceeds

ShareholderLoanRepaymentProceeds

38000

eur

CY2023

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

3074000

eur

CY2022

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

2365000

eur

CY2021

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

9581000

eur

CY2023

ifrs-full

Increase Decrease In Cash And Cash Equivalents

IncreaseDecreaseInCashAndCashEquivalents

-7266000

eur

CY2022

ifrs-full

Increase Decrease In Cash And Cash Equivalents

IncreaseDecreaseInCashAndCashEquivalents

-2524000

eur

CY2021

ifrs-full

Increase Decrease In Cash And Cash Equivalents

IncreaseDecreaseInCashAndCashEquivalents

-50572000

eur

CY2022Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

5239000

eur

CY2021Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

7681000

eur

CY2020Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

58007000

eur

CY2023

htoo

Transfer From Restricted Cash

TransferFromRestrictedCash

2925000

eur

CY2023

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

-38000

eur

CY2022

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

82000

eur

CY2021

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

245000

eur

CY2023Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

860000

eur

CY2022Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

5239000

eur

CY2021Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

7681000

eur

CY2023

htoo

Add Restricted Cash

AddRestrictedCash

287000

eur

CY2022

htoo

Add Restricted Cash

AddRestrictedCash

2925000

eur

CY2023

ifrs-full

Cash Flows From Used In Decrease Increase In Restricted Cash And Cash Equivalents

CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

1147000

eur

CY2022

ifrs-full

Cash Flows From Used In Decrease Increase In Restricted Cash And Cash Equivalents

CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

8164000

eur

CY2021

ifrs-full

Cash Flows From Used In Decrease Increase In Restricted Cash And Cash Equivalents

CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

7681000

eur

CY2020Q4

htoo

Warrant Expire Term

WarrantExpireTerm

P5Y

CY2023

htoo

Exercise Price Per Share

ExercisePricePerShare

11.50

CY2023

htoo

Disclosure Of Summary Of Significant Accounting Policies Explanatory

DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">2.</td> <td>Basis of preparation and significant accounting policies</td></tr> </table> The principal accounting policies adopted in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Statement of compliance The consolidated financial statements have been prepared in accordance with International Accounting Standards and International Financial Reporting Standards (“IFRS”) as adopted by the EU (“IFRS as adopted by the EU”), which are effective for the year ended and as at December 31, 2023. In addition to complying with its legal obligation to comply with IFRS as adopted by the EU, the consolidated financial statements have been prepared in accordance with IFRS as issued by the International Accounting Standards Board (“IASB”) (“IFRS as issued by the IASB”). These consolidated financial statements are presented in Euro, the functional and presentation currency of the Company. All financial information presented has been rounded to the nearest thousand, unless otherwise stated. The consolidated financial statements have been prepared on the historical cost basis except for derivatives which have been measured at fair value and share based payments which have been measured at grant date fair value. Basis of consolidation Subsidiaries The Group financial statements consolidate the financial statements of the Company and its subsidiaries up to December 31, 2023. A parent controls a subsidiary if it is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Loss of control When the Group loses control over a subsidiary, it derecognises the assets and liabilities of the subsidiary, and any related non-controlling interest (“NCI”) and other components of equity. Any resulting gain or loss is recognised in profit or loss. Any interest retained in the former subsidiary is measured at fair value when control is lost. Interests in equity-accounted investees The Group’s interests in equity-accounted investees comprise interests in a joint venture. A joint venture is a type of joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint venture. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. The considerations made in determining joint control are similar to those necessary to determine control over subsidiaries. The Group’s investment in its joint venture is accounted for using the equity method. Under the equity method, the investment in a joint venture is initially recognised at cost. The carrying amount of the investment is adjusted to recognise changes in the Group’s share of net assets of the joint venture since the acquisition date. The statement of profit or loss reflects the Group’s share of the results of operations of the joint venture. Any change in other comprehensive income (“OCI”) of those investees is presented as part of the Group’s OCI. In addition, when there has been a change recognised directly in the equity of the joint venture, the Group recognises its share of any changes, when applicable, in the statement of changes in equity. Unrealised gains and losses resulting from transactions between the Group and the joint venture are eliminated to the extent of the interest in the joint venture. The aggregate of the Group’s share of profit or loss of a joint venture is shown on the face of the statement of profit or loss outside operating profit and represents profit or loss after tax and non-controlling interests in the subsidiaries of the joint venture. The financial statements of the joint venture are prepared for the same reporting period as the Group. When necessary, adjustments are made to bring the accounting policies in line with those of the Group. After application of the equity method, the Group determines whether it is necessary to recognise an impairment loss on its investment in its joint venture. At each reporting date, the Group determines whether there is objective evidence that the investment in the associate or joint venture is impaired. If there is such evidence, the Group calculates the amount of impairment as the difference between the recoverable amount of the joint venture and its carrying value, and then recognises the loss within ‘Share of profit of a joint venture’ in the statement of profit or loss. Transactions eliminated on consolidation Intra-group balances and transactions, and any unrealised income and expenses (except for foreign currency transaction gains or losses) arising from intra-group transactions, are eliminated. Unrealised gains arising from transactions with equity-accounted investees are eliminated against the investment to the extent of the Group’s interest in the investee. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of impairment. Functional currency Foreign currency transactions Transactions in foreign currencies are translated into the respective functional currencies of the Group companies at the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated into the functional currency at the exchange rate when the fair value was determined. Non-monetary items that are measured based on historical cost in a foreign currency are translated at the exchange rate at the date of the transaction. Foreign currency differences are generally recognised in profit or loss and presented within finance costs. Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated into Euro at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into Euro at the exchange rates at the dates of the transactions. Foreign currency differences are recognised in OCI and accumulated in the translation reserve, except to the extent that the translation difference is allocated to NCI. When a foreign operation is disposed of in its entirety or partially such that control, significant influence or joint control is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to profit or loss as part of the gain or loss on disposal. If the Group disposes of part of its interest in a subsidiary but retains control, then the relevant proportion of the cumulative amount is reattributed to NCI. When the Group disposes of only part of an associate or joint venture while retaining significant influence or joint control, the relevant proportion of the cumulative amount is reclassified to profit or loss. At the Market Issuance Sales Agreement (“ATM”) On June 6, 2022, the Parent entered into an At the Market Issuance Sales Agreement (the “ATM”) with B. Riley Securities, Inc., Fearnley Securities Inc., and H.C. Wainwright & Co., LLC, pursuant to which the Company may offer and sell, from time to time, through or to the agents, acting as agent or principal, Class A ordinary shares of the Company having an aggregate offering price of up to $<span id="xdx_90B_ecustom--AggregateOfferingPrice_pn6n6_uUSD_c20220601__20220606__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember_zY6NYZ7MCSK3" title="Aggregate offering price">30 million under the Company’s Form F-3 registration statement. This prospectus was amended on May 13, 2023 to remove B. Riley Securities, Inc. as a listed sales agent and on July 7, 2023 to reduce the aggregate amount available to be sold under the ATM to $<span id="xdx_906_ecustom--AggregateAmount_iI_pn6n6_uUSD_c20230707__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zzj3A0NOnupc" title="Aggregate amount">10 million. During 2023, the Parent sold <span id="xdx_90A_eifrs-full--SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares_iI_pip0_c20231231__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_z1w3lwFnLrg4" title="Number of shares sold">1,103,368 class A ordinary shares for net proceeds of $<span id="xdx_901_eifrs-full--ProceedsFromIssueOfOrdinaryShares_pn5n6_uUSD_c20230101__20231231__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_ztku85b7Beh2" title="Net proceeds">3.3 million and paid $0.1 million in commissions to agents as part of these trades. Going concern In adopting the going concern basis in preparing the consolidated financial statements, the Directors have considered the Group’s cash on hand, its future cash generation projections and plans, together with factors likely to affect its future performance, as well as the Group’s principal risks and uncertainties. As of December 31, 2023, the Group had €1.2 million of cash and cash equivalents, which included €0.3 million of restricted cash. The Group is an early-stage company and is subject to the corresponding risk of such companies. Since inception, the Group has incurred operating losses and had an accumulated deficit of €222.8 million at December 31, 2023. Included in the accumulated deficit are non-cash items of €167 million which related to fair value adjustments on our warrants, share based compensation expenses, foreign currency adjustments on our financial assets and expenses from the 2020 merger transaction described previously. The Group expects to continue to incur net losses for the foreseeable future and is highly dependent on its ability to find additional sources of funding in the form of debt or equity financing to fund its planned operations. The Group's success depends on the profitable commercialization of its proprietary HEVO technology. There is no assurance that the Group will be successful in the profitable commercialization of its technology. These conditions raise significant doubt about the Group’s ability to continue as a going concern and therefore, to continue realizing their assets and discharging their liabilities in the normal course of business absent the mitigating actions set out below. On November 27, 2023, the Parent entered into an agreement for financing of up to $20 million of senior convertible notes with Belike Nominees Pty Ltd., a Macquarie Group entity. This facility has a two-year term and it’s expected that amounts will be drawn down in tranches. The first tranche of $<span id="xdx_90C_ecustom--DrawnDownAmount_iI_pn4n6_uUSD_c20240630__dei--LegalEntityAxis__custom--BelikeNomineesPtyLtdMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zkmlxtC6VEa8" title="Drawn down Amount">1.15 million is expected to be drawn down in the second quarter of 2024. Based upon its current operating and financial plans, management is hopeful it will have sufficient access to financial resources to fund operations, having considered the Group’s available cash resources, the recently announced agreement with Belike Nominees Pty Ltd, expected inflows from both technology sales and grant award agreements, future financing options available to the Group (debt and/or equity), the planned operations of the Group and the ability to adjust its plans if required. On February 15, 2024, the Group received notification from the European Commission that the Company’s HEVO-Portugal project was among 33 entities selected for approval under the Important Projects of Common European Interest (“IPCEI”) Hy2Infra program. The Company’s €650 million, 630 MW project is to be developed in Sines, Portugal, and would produce 62,000 tonnes of green hydrogen per annum. The IPCEI approval positions Fusion Fuel and its partners to commence funding negotiations with the relevant government stakeholders, as well as with the European Investment Bank, which has committed to providing financing and advisory support to those projects selected for public funding. The inability to consummate the first tranche of the financing agreement with Belike Nominees Pty Ltd and capitalize on the market sentiment afforded to us following the IPCEI announcement would have a negative impact on the Group’s financial conditions and ability to pursue its business strategies. If the Group is unable to operationalize or obtain alternative funding, the Group could be forced to delay, reduce, or eliminate some or all of its research and development programs or strategic partnerships efforts, which could adversely affect its business prospects, or the Group may be unable to continue operations. Although management intends to pursue plans to obtain alternative funding to finance its operations, there is no assurance that the Group will be successful in obtaining sufficient funding on terms acceptable to the Group to fund continuing operations, if at all. During 2024, to date, Parent raised net proceeds of $6,398,264 through the ATM facility. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this material uncertainty. Accordingly, the consolidated financial statements have been prepared on a basis that assumes the Group will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business. New standards or amendments There were no new standards effective for the period commencing 1 January 2023 that had a material impact on the Group. A number of new standards, amendments to standards and interpretations are not yet effective for the period and have not yet been applied in preparing the consolidated financial statements. The Group is in the process of assessing the impact on the financial statements of these new standards and amendments. Management currently expects no material impact on the Group’s financial statements on adoption of these amendments. Significant accounting policies There have been no material changes to the Group’s significant accounting policies, other than the introduction of an accounting policy for revenue recognition, as compared to the significant accounting policies described in the Form 20-F for the fiscal year ended December 31, 2022. Revenue The Company generates revenue from the supply and assembly of its HEVO technology. This technology consists of our HEVO miniaturised electrolyzer along with Balance of System (“BoS”) equipment. In addition to the above, certain sales contracts also include the supply of Balance of Plant (“BoP”) equipment, refuelling stations and require us to install and commission a full turnkey green hydrogen producing solution. Revenue is recognised when or as performance obligations are satisfied by transferring control of a promised good or service to a customer. Management assesses each Contract at its inception whether the control is transferred over time or at a point in time and assume that the contract will be fulfilled, and not cancelled, renewed or modified, when determining the transaction price based on the consideration negotiated. The transaction price is determined based on the consideration agreed upon in the contract, adjusted for any discounts, and variable consideration. If there is a difference between the payment and the delivery of the related services and goods the Company is considering the time value of money when the period exceeds 12 months. If the contract involves multiple performance obligations, the transaction price is allocated to each performance obligation based on its standalone selling price. At contract inception, the goods or services explicitly or implicitly promised in a contract are assessed, and a performance obligation is identified for each promise to transfer a distinct good or service. The standalone selling price is determined using observable market data or estimated considering the cost plus a reasonable margin approach. Revenue from our HEVO technology is recognised at a point in time which reflects the transfer of control of the promised good or service to the customer, i.e. when control of the service transfers to the customer, generally following the delivery schedule. The revenue is derived from the calculation of the completion and the transaction price set in the Contract. When the customer makes partial payments in advance, the consideration received prior to the Company satisfying its performance obligation is recognised as a contract liability in the balance sheet (see “Contract liabilities” definition below). Incremental costs incurred to obtain a contract are capitalised if they are expected to be recovered. Incremental costs of obtaining a contract are those costs that the entity would not have incurred if the contract had not been obtained. Costs of obtaining a contract that is not incremental should be expensed as incurred unless those costs are explicitly chargeable to the customer, even if the contract is not obtained. The Company reviews its revenue recognition estimates regularly and adjusts them if there are changes in circumstances that affect the original estimates. Any changes are accounted for prospectively. Modifications to contracts are assessed to determine whether they represent a new contract or a modification of the existing contract. Any adjustments to the transaction price or performance obligations are reflected as per the requirements of the standard. The Company provides its customers with warranties against design or manufacturing flaws and defects, normally within a period of 12 – 24 months after commissioning has taken place. The Company's estimated obligation under the standard warranty terms (assurance type warranties) is recognised under provisions. Contract liabilities A contract liability is the obligation to transfer good or services to a customer for which the Company has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Company transfers goods or services to the customer, a contract liability is recognised when the payment is made or the payment is due (whichever is earlier). Contract liabilities are recognised as revenue when the Company performs under the contract. Contract assets The contract assets primarily relate to the Group’s right to consideration for work completed but not billed. The contract assets are transferred to receivables when the rights become unconditional. This usually occurs when the Group issues an invoice to the customer. Government grants The Group recognises government grants when there is reasonable assurance that the Group will comply with the relevant conditions and the grant will be received. Government grants related to assets are deducted from the cost of the asset using the net presentation approach. The grant is recognised in profit or loss over the life of a depreciable asset as a reduced depreciation expense. Grants that compensate the Group for expenses incurred are recognised in profit or loss on a systematic basis in the periods in which the expenses are recognised, unless the conditions for receiving the grant are met after the related expenses have been recognised. In this case, the grant is recognised when it becomes receivable. Leases At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. At commencement or on modification of a contract that contains a lease component, the Group allocates the consideration in the contract to each lease component on the basis of its relative stand-alone prices. The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease term, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right-of-use asset reflects that the Group will exercise a purchase option. In that case the right-of-use asset will be depreciated over the useful life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group’s incremental borrowing rate. Generally, the Group uses its incremental borrowing rate as the discount rate. The Group determines its incremental borrowing rate by obtaining interest rates from various external financing sources and makes certain adjustments to reflect the terms of the lease and type of the asset leased. Lease payments included in the measurement of the lease liability comprise the following: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 28.35pt"></td> <td style="width: 14.2pt">·</td> <td style="text-align: justify">fixed payments, including in-substance fixed payments;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 28.35pt"></td> <td style="width: 14.2pt">·</td> <td style="text-align: justify">variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 28.35pt"></td> <td style="width: 14.2pt">·</td> <td style="text-align: justify">amounts expected to be payable under a residual value guarantee; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 28.35pt"></td> <td style="width: 14.2pt">·</td> <td style="text-align: justify">the exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an optional renewal period if the Group is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless the Group is reasonably certain not to terminate early.</td></tr> </table> The lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the Group’s estimate of the amount expected to be payable under a residual value guarantee, if the Group changes its assessment of whether it will exercise a purchase, extension or termination option or if there is a revised in-substance fixed lease payment. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. The Group presents right-of-use assets in ‘property, plant and equipment’ and lease liabilities in ‘trade and other payables’ in the statement of financial position. The Group has elected not to recognise right-of-use assets and lease liabilities for leases of low-value assets and short-term leases. The Group recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term. Sale-and-leaseback transactions The Group derecognises the asset from the statement of financial position with any gain or loss relating to the rights transferred as part of the sale recognised as other income. The leaseback shall be classified as either an operating lease or a finance lease. If the leaseback is classified as an operating lease, the asset shall be recognised in the statement of financial position and depreciated over its useful life. If the leaseback is classified as a finance lease, the asset shall remain derecognised and recognised as a right-of-use asset, and a liability shall be recognised for the present value of lease payments. Inventories Inventories are stated at the lower of cost and net realizable value. Cost comprises of direct materials and the cost of bringing the components to their present condition. Cost is based on weighted average price. Net realisable value is calculated as the estimated selling price arising in the ordinary course of business, net of estimated selling costs. Segment information The Group manages its operations as a single segment for the purposes of assessing performance and making operating decisions. The Group’s focus is on the research and development around its HEVO technologies. The Executive Committee, and in particular the Chief Executive Officer, is the chief operating decision maker who regularly reviews the consolidated operating results and makes decisions about the allocation of the Group’s resources. Research and development expenditure Research costs are expensed to profit or loss as incurred and development costs are capitalised, where they meet the criteria for capitalisation. Grant income of €<span id="xdx_903_ecustom--ResearchAndDevelopmentExpenditure_pn5n6_uEUR_c20230101__20231231__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zkhXiLhllNQ5" title="Research and development expenditure">1.6 million was credited against qualifying R&D expenditure in 2023. Trade and other payables Trade payables are recognised initially at fair value and subsequently measured at amortised cost. Onerous contracts A provision for an onerous contract is recognised when it becomes probable that the total contract costs will exceed total contract revenue. Before a provision for onerous contracts is recorded, the related assets under construction are measured at their net realisable value and written-off if necessary. Onerous contracts are identified by monitoring the progress of the contract together with the underlying programme status. An estimate of the related contract costs is made, which requires significant and complex assumptions, judgements and estimates related to achieving certain performance standards. Warranties A provision for warranties is recognized when the underlying products or services are sold, based on historical warranty data and a weighting of possible outcomes against their associated probabilities. Current taxation The current taxation charge is calculated at the amount expected to be recovered from or paid to the taxation authorities on the basis of the tax laws enacted or substantively enacted at the reporting date. Deferred taxation Deferred taxation is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred income tax is determined using tax rates that have been enacted or substantially enacted by the reporting date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. Deferred income tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences and the carry forward of unused tax losses can be utilised. Unrecognised deferred tax assets are reassessed at each reporting date and recognised to the extent that it has become probable that future taxable profits will be available against which they can be used. Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Class A ordinary shares are classified as equity instruments. Incremental costs directly attributable to the issue of new ordinary shares are shown in equity as a deduction from equity, net of tax effects. Derivative liabilities – warrants Derivatives are initially recognised at their fair value on the date the derivative contract is entered into and transaction costs are expensed to profit or loss. The Company’s warrants are subsequently re-measured at fair value at each reporting date with changes in fair value recognised in profit or loss. As the exercise price of the Company’s share purchase warrants is fixed in US dollars and the functional currency of the Company is the Euro, these warrants are considered a derivative, as a variable amount of cash in the Company’s functional currency will be received on exercise. Accordingly, these share purchase warrants are classified and accounted for as a derivative liability. The fair value is determined using market price of the warrants on the NASDAQ. When a warrant is exercised, the derivative liability is then reclassified to share premium. Business combinations The Group accounts for business combinations using the acquisition method when the acquired set of activities and assets meets the definition of the business and control is transferred to the Group. In determining whether a particular set of activities and assets is a business, the Group assesses whether the set of assets and activities acquired includes, at a minimum, an input and substantive process and whether the acquired set has the ability to produce outputs. The Group has an option to apply a “concentration test” that permits a simplified assessment of whether an acquired set of activities and assets is not a business. The optional concentration test is met if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is tested annually for impairment. Any gain on a bargain purchase is recognised in profit or loss immediately. Transaction costs are expensed as incurred, except if related to the issue of debt or equity securities. The consideration transferred does not include amounts related to the settlement of pre-existing relationships. Such amounts are generally recognised in profit or loss. Any contingent consideration is measured at fair value at the date of acquisition. If an obligation to pay contingent consideration that meets the definition of financial instrument is classified as equity, then it is not remeasured, and settlement is accounted for within equity. Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value of the contingent consideration are recognised in profit or loss. Share-based payment arrangements The grant-date fair value of equity-settled share-based payments arrangements granted to employees and non-employees is generally recognised as an expense, with a corresponding increase in equity, over the vesting period of the awards. The amount recognised as an expense is adjusted to reflect the numbers of awards for which the related service and non-market performance conditions are expected to be met, such that the amount ultimately recognised is based on the number of awards that meet the related service and non-market performance conditions at the vesting date. For share-based payment awards with non-vesting conditions, the grant-date fair value of the share-based payment is measured to reflect such conditions and there is no true-up for differences between expected and actual outcomes. For share-based payment awards that vest at the discretion of the board of directors, the fair value is determined at the reporting date until such time that there is a shared understanding of the vesting period. Financial instruments Recognition and initial measurement Receivables are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument. A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus transaction costs that are directly attributable to its acquisition or issue. Financial assets at fair value through profit or loss (FVTPL) These assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are recognised in profit or loss. Classification and subsequent measurement On initial recognition, a financial asset is classified as measured at: amortised cost; Fair Value through Other Comprehensive Income (“FVOCI”) – debt investment; FVOCI – equity investment; or FVTPL. Financial liabilities – Classification, subsequent measurement and gains and losses Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. Other financial liabilities are subsequently measured at amortised cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss. <p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory_z7AWLoOd6II6" style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify">Derecognition Financial assets The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. Financial liabilities The Group derecognises a financial liability when its contractual obligations are discharged, cancelled or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred, or liabilities assumed) is recognized in profit or loss. Prepayments and other receivables Prepayments and other receivables are recognised initially at fair value and then carried at amortised cost less allowance for impairment. The Group applies the IFRS 9 Financial Instruments simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for other receivables. Cash and cash equivalents Cash and cash equivalents in the statement of financial position comprise cash at bank and in hand, and short-term deposits with a maturity of three months or less. For the purposes of the cash flow statement, cash and cash equivalents consist of cash and cash equivalents as defined above. Restricted cash comprises cash that the Group is required to spend on specific projects and is not available for general use. Property, plant and equipment Property, plant and equipment is included at cost less accumulated depreciation and/or accumulated impairment losses. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Depreciation is provided using the straight-line method to write off cost to residual value over the estimated useful life of the individual asset. Important components of property, plant and equipment that maintain different useful lives are considered separately. Land is not depreciated and assets categorised as being under construction are not depreciated until such time that they are in use. The following rates per annum are used: <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfPropertyPlantEquipmentUsefulLifeTableTextBlock_zw54gBHONX52" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Basis of preparation and significant accounting policies (Details)"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Schedule of property plant equipment useful life</td> <td style="background-color: White; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt; width: 30%">Plant and machinery</td> <td style="background-color: White; font-size: 10pt; width: 70%"><span id="xdx_90F_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zF6mjVqHg41l" title="Property, plant and equipment useful life">3-10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Hydrogen production plant – internal</td> <td style="background-color: White; font-size: 10pt"><span id="xdx_904_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--HydrogenProductionPlantInternalMember_zd8kuRo2rlVj" title="Property, plant and equipment useful life">8-20 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Office and other equipment</td> <td style="background-color: White; font-size: 10pt"><span id="xdx_909_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeAndOtherEquipmentMember_zBo3TOFjn62f" title="Property, plant and equipment useful life">3-10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Leases</td> <td style="background-color: White; font-size: 10pt; text-align: left"><span id="xdx_90C_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesMember_zoFDiOK5tuja" title="Property, plant and equipment useful life">Lease term</td></tr> </table> The carrying values of property, plant and equipment are reviewed for indicators of impairment at each reporting date or when events or changes in circumstances indicate the carrying value may not be recoverable (whichever is the earlier). If any such indication exists and where the carrying values exceed the estimated recoverable amount, the assets or cash generating units are written down to their recoverable amount. Intangible assets Intangible assets acquired separately are measured on initial recognition at cost. Intangible assets acquired in a business combination are measured on initial recognition at their fair value as at the date of acquisition. Following initial recognition, intangible assets are carried at cost less accumulated amortisation and/or any accumulated impairment losses. Product development costs are not amortised until such time that they are in use after which it is expected they will be amortised over their estimated useful lives (three to five years). Amortisation is provided using the straight-line method to write off cost to residual value over the estimated useful life of the individual asset. The following rates per annum are used: <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfIntangibleAssetsUsefulLifeTableTextBlock_zb38rS44ytai" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Basis of preparation and significant accounting policies (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt">Schedule of intangible assets useful life</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt; width: 30%">Software</td> <td style="width: 70%; font-size: 10pt"><span id="xdx_907_eifrs-full--DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--ComputerSoftwareMember_zspbst4rW676" title="Intangible assets useful life">3 years</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt">Completed development technology</td> <td style="font-size: 10pt"><span id="xdx_902_eifrs-full--DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CompletedDevelopmentTechnologyMember_zosdxKCF4l12" title="Intangible assets useful life">3 years</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt">Intellectual property</td> <td style="font-size: 10pt; text-align: left"><span id="xdx_905_eifrs-full--DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--IntellectualPropertiesMember_zfDgrEpvbful" title="Intangible assets useful life">Indefinite useful life</td></tr> </table> Internally generated intangible assets, excluding capitalised development costs, are not capitalised and expenditure is reflected in the income statement in the year in which the expenditure is incurred. Expenditure on research activities is recognised in profit or loss as incurred. Development expenditure is capitalised only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognised in the profit or loss as incurred. Subsequent to initial recognition, development expenditure is measured at cost less accumulated amortisation and any accumulated impairment losses, unless the product development costs are still being used in product development in which case it is considered indefinite useful life. Subsequent expenditure is capitalised only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognised in profit or loss as incurred. Impairment arises if the recoverable amount of the intangible asset is lower than its carrying value under IFRS. Recoverable amount is the higher of an asset’s value in use or its estimated realisable value less costs to sell. If the carrying amount of an intangible asset exceeds its recoverable amount, an impairment loss is recognised in an amount equal to that excess. Accounting for assets held for sale Assets are classified as held for sale if it is highly probable that they will be recovered primarily through sale rather than through continuing use. Such assets are generally measured at the lower of their carrying amount and fair value less costs to sell. Impairment losses on initial classification as held for sale or held for distribution and subsequent gains and losses on re-measurement are recognized in the income statement. Once classified as held for sale, intangible assets and property, plant and equipment are no longer amortized or depreciated, and any equity accounted investee is no longer equity accounted.

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Disclosure Of Basis Of Consolidation Explanatory

DisclosureOfBasisOfConsolidationExplanatory

Basis of consolidation Subsidiaries The Group financial statements consolidate the financial statements of the Company and its subsidiaries up to December 31, 2023. A parent controls a subsidiary if it is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Loss of control When the Group loses control over a subsidiary, it derecognises the assets and liabilities of the subsidiary, and any related non-controlling interest (“NCI”) and other components of equity. Any resulting gain or loss is recognised in profit or loss. Any interest retained in the former subsidiary is measured at fair value when control is lost. Interests in equity-accounted investees The Group’s interests in equity-accounted investees comprise interests in a joint venture. A joint venture is a type of joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint venture. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. The considerations made in determining joint control are similar to those necessary to determine control over subsidiaries. The Group’s investment in its joint venture is accounted for using the equity method. Under the equity method, the investment in a joint venture is initially recognised at cost. The carrying amount of the investment is adjusted to recognise changes in the Group’s share of net assets of the joint venture since the acquisition date. The statement of profit or loss reflects the Group’s share of the results of operations of the joint venture. Any change in other comprehensive income (“OCI”) of those investees is presented as part of the Group’s OCI. In addition, when there has been a change recognised directly in the equity of the joint venture, the Group recognises its share of any changes, when applicable, in the statement of changes in equity. Unrealised gains and losses resulting from transactions between the Group and the joint venture are eliminated to the extent of the interest in the joint venture. The aggregate of the Group’s share of profit or loss of a joint venture is shown on the face of the statement of profit or loss outside operating profit and represents profit or loss after tax and non-controlling interests in the subsidiaries of the joint venture. The financial statements of the joint venture are prepared for the same reporting period as the Group. When necessary, adjustments are made to bring the accounting policies in line with those of the Group. After application of the equity method, the Group determines whether it is necessary to recognise an impairment loss on its investment in its joint venture. At each reporting date, the Group determines whether there is objective evidence that the investment in the associate or joint venture is impaired. If there is such evidence, the Group calculates the amount of impairment as the difference between the recoverable amount of the joint venture and its carrying value, and then recognises the loss within ‘Share of profit of a joint venture’ in the statement of profit or loss. Transactions eliminated on consolidation Intra-group balances and transactions, and any unrealised income and expenses (except for foreign currency transaction gains or losses) arising from intra-group transactions, are eliminated. Unrealised gains arising from transactions with equity-accounted investees are eliminated against the investment to the extent of the Group’s interest in the investee. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of impairment.

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Description Of Accounting Policy For Functional Currency Explanatory

DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory

Functional currency Foreign currency transactions Transactions in foreign currencies are translated into the respective functional currencies of the Group companies at the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated into the functional currency at the exchange rate when the fair value was determined. Non-monetary items that are measured based on historical cost in a foreign currency are translated at the exchange rate at the date of the transaction. Foreign currency differences are generally recognised in profit or loss and presented within finance costs. Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated into Euro at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into Euro at the exchange rates at the dates of the transactions. Foreign currency differences are recognised in OCI and accumulated in the translation reserve, except to the extent that the translation difference is allocated to NCI. When a foreign operation is disposed of in its entirety or partially such that control, significant influence or joint control is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to profit or loss as part of the gain or loss on disposal. If the Group disposes of part of its interest in a subsidiary but retains control, then the relevant proportion of the cumulative amount is reattributed to NCI. When the Group disposes of only part of an associate or joint venture while retaining significant influence or joint control, the relevant proportion of the cumulative amount is reclassified to profit or loss.

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Going Concern Policy Explanatory

GoingConcernPolicyExplanatory

Going concern In adopting the going concern basis in preparing the consolidated financial statements, the Directors have considered the Group’s cash on hand, its future cash generation projections and plans, together with factors likely to affect its future performance, as well as the Group’s principal risks and uncertainties. As of December 31, 2023, the Group had €1.2 million of cash and cash equivalents, which included €0.3 million of restricted cash. The Group is an early-stage company and is subject to the corresponding risk of such companies. Since inception, the Group has incurred operating losses and had an accumulated deficit of €222.8 million at December 31, 2023. Included in the accumulated deficit are non-cash items of €167 million which related to fair value adjustments on our warrants, share based compensation expenses, foreign currency adjustments on our financial assets and expenses from the 2020 merger transaction described previously. The Group expects to continue to incur net losses for the foreseeable future and is highly dependent on its ability to find additional sources of funding in the form of debt or equity financing to fund its planned operations. The Group's success depends on the profitable commercialization of its proprietary HEVO technology. There is no assurance that the Group will be successful in the profitable commercialization of its technology. These conditions raise significant doubt about the Group’s ability to continue as a going concern and therefore, to continue realizing their assets and discharging their liabilities in the normal course of business absent the mitigating actions set out below. On November 27, 2023, the Parent entered into an agreement for financing of up to $20 million of senior convertible notes with Belike Nominees Pty Ltd., a Macquarie Group entity. This facility has a two-year term and it’s expected that amounts will be drawn down in tranches. The first tranche of $<span id="xdx_90C_ecustom--DrawnDownAmount_iI_pn4n6_uUSD_c20240630__dei--LegalEntityAxis__custom--BelikeNomineesPtyLtdMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zkmlxtC6VEa8" title="Drawn down Amount">1.15 million is expected to be drawn down in the second quarter of 2024. Based upon its current operating and financial plans, management is hopeful it will have sufficient access to financial resources to fund operations, having considered the Group’s available cash resources, the recently announced agreement with Belike Nominees Pty Ltd, expected inflows from both technology sales and grant award agreements, future financing options available to the Group (debt and/or equity), the planned operations of the Group and the ability to adjust its plans if required. On February 15, 2024, the Group received notification from the European Commission that the Company’s HEVO-Portugal project was among 33 entities selected for approval under the Important Projects of Common European Interest (“IPCEI”) Hy2Infra program. The Company’s €650 million, 630 MW project is to be developed in Sines, Portugal, and would produce 62,000 tonnes of green hydrogen per annum. The IPCEI approval positions Fusion Fuel and its partners to commence funding negotiations with the relevant government stakeholders, as well as with the European Investment Bank, which has committed to providing financing and advisory support to those projects selected for public funding. The inability to consummate the first tranche of the financing agreement with Belike Nominees Pty Ltd and capitalize on the market sentiment afforded to us following the IPCEI announcement would have a negative impact on the Group’s financial conditions and ability to pursue its business strategies. If the Group is unable to operationalize or obtain alternative funding, the Group could be forced to delay, reduce, or eliminate some or all of its research and development programs or strategic partnerships efforts, which could adversely affect its business prospects, or the Group may be unable to continue operations. Although management intends to pursue plans to obtain alternative funding to finance its operations, there is no assurance that the Group will be successful in obtaining sufficient funding on terms acceptable to the Group to fund continuing operations, if at all. During 2024, to date, Parent raised net proceeds of $6,398,264 through the ATM facility. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this material uncertainty. Accordingly, the consolidated financial statements have been prepared on a basis that assumes the Group will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business.

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Significant Accounting Policies Explanatory

SignificantAccountingPoliciesExplanatory

Significant accounting policies There have been no material changes to the Group’s significant accounting policies, other than the introduction of an accounting policy for revenue recognition, as compared to the significant accounting policies described in the Form 20-F for the fiscal year ended December 31, 2022.

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Revenue Policy Explanatory

RevenuePolicyExplanatory

Revenue The Company generates revenue from the supply and assembly of its HEVO technology. This technology consists of our HEVO miniaturised electrolyzer along with Balance of System (“BoS”) equipment. In addition to the above, certain sales contracts also include the supply of Balance of Plant (“BoP”) equipment, refuelling stations and require us to install and commission a full turnkey green hydrogen producing solution. Revenue is recognised when or as performance obligations are satisfied by transferring control of a promised good or service to a customer. Management assesses each Contract at its inception whether the control is transferred over time or at a point in time and assume that the contract will be fulfilled, and not cancelled, renewed or modified, when determining the transaction price based on the consideration negotiated. The transaction price is determined based on the consideration agreed upon in the contract, adjusted for any discounts, and variable consideration. If there is a difference between the payment and the delivery of the related services and goods the Company is considering the time value of money when the period exceeds 12 months. If the contract involves multiple performance obligations, the transaction price is allocated to each performance obligation based on its standalone selling price. At contract inception, the goods or services explicitly or implicitly promised in a contract are assessed, and a performance obligation is identified for each promise to transfer a distinct good or service. The standalone selling price is determined using observable market data or estimated considering the cost plus a reasonable margin approach. Revenue from our HEVO technology is recognised at a point in time which reflects the transfer of control of the promised good or service to the customer, i.e. when control of the service transfers to the customer, generally following the delivery schedule. The revenue is derived from the calculation of the completion and the transaction price set in the Contract. When the customer makes partial payments in advance, the consideration received prior to the Company satisfying its performance obligation is recognised as a contract liability in the balance sheet (see “Contract liabilities” definition below). Incremental costs incurred to obtain a contract are capitalised if they are expected to be recovered. Incremental costs of obtaining a contract are those costs that the entity would not have incurred if the contract had not been obtained. Costs of obtaining a contract that is not incremental should be expensed as incurred unless those costs are explicitly chargeable to the customer, even if the contract is not obtained. The Company reviews its revenue recognition estimates regularly and adjusts them if there are changes in circumstances that affect the original estimates. Any changes are accounted for prospectively. Modifications to contracts are assessed to determine whether they represent a new contract or a modification of the existing contract. Any adjustments to the transaction price or performance obligations are reflected as per the requirements of the standard. The Company provides its customers with warranties against design or manufacturing flaws and defects, normally within a period of 12 – 24 months after commissioning has taken place. The Company's estimated obligation under the standard warranty terms (assurance type warranties) is recognised under provisions. Contract liabilities A contract liability is the obligation to transfer good or services to a customer for which the Company has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Company transfers goods or services to the customer, a contract liability is recognised when the payment is made or the payment is due (whichever is earlier). Contract liabilities are recognised as revenue when the Company performs under the contract. Contract assets The contract assets primarily relate to the Group’s right to consideration for work completed but not billed. The contract assets are transferred to receivables when the rights become unconditional. This usually occurs when the Group issues an invoice to the customer.

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Disclosure Of Government Grants Explanatory

DisclosureOfGovernmentGrantsExplanatory

Government grants The Group recognises government grants when there is reasonable assurance that the Group will comply with the relevant conditions and the grant will be received. Government grants related to assets are deducted from the cost of the asset using the net presentation approach. The grant is recognised in profit or loss over the life of a depreciable asset as a reduced depreciation expense. Grants that compensate the Group for expenses incurred are recognised in profit or loss on a systematic basis in the periods in which the expenses are recognised, unless the conditions for receiving the grant are met after the related expenses have been recognised. In this case, the grant is recognised when it becomes receivable.

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Description Of Accounting Policy For Measuring Inventories

DescriptionOfAccountingPolicyForMeasuringInventories

Inventories Inventories are stated at the lower of cost and net realizable value. Cost comprises of direct materials and the cost of bringing the components to their present condition. Cost is based on weighted average price. Net realisable value is calculated as the estimated selling price arising in the ordinary course of business, net of estimated selling costs.

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Description Of Accounting Policy For Research And Development Expense Explanatory

DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

Research and development expenditure Research costs are expensed to profit or loss as incurred and development costs are capitalised, where they meet the criteria for capitalisation. Grant income of €<span id="xdx_903_ecustom--ResearchAndDevelopmentExpenditure_pn5n6_uEUR_c20230101__20231231__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zkhXiLhllNQ5" title="Research and development expenditure">1.6 million was credited against qualifying R&D expenditure in 2023.

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Disclosure Of Trade And Other Payables Explanatory

DisclosureOfTradeAndOtherPayablesExplanatory

Trade and other payables Trade payables are recognised initially at fair value and subsequently measured at amortised cost. Onerous contracts A provision for an onerous contract is recognised when it becomes probable that the total contract costs will exceed total contract revenue. Before a provision for onerous contracts is recorded, the related assets under construction are measured at their net realisable value and written-off if necessary. Onerous contracts are identified by monitoring the progress of the contract together with the underlying programme status. An estimate of the related contract costs is made, which requires significant and complex assumptions, judgements and estimates related to achieving certain performance standards. Warranties A provision for warranties is recognized when the underlying products or services are sold, based on historical warranty data and a weighting of possible outcomes against their associated probabilities.

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Description Of Accounting Policy For Taxes Other Than Income Tax Explanatory

DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory

Current taxation The current taxation charge is calculated at the amount expected to be recovered from or paid to the taxation authorities on the basis of the tax laws enacted or substantively enacted at the reporting date.

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Description Of Accounting Policy For Deferred Income Tax Explanatory

DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory

Deferred taxation Deferred taxation is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred income tax is determined using tax rates that have been enacted or substantially enacted by the reporting date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. Deferred income tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences and the carry forward of unused tax losses can be utilised. Unrecognised deferred tax assets are reassessed at each reporting date and recognised to the extent that it has become probable that future taxable profits will be available against which they can be used.

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Description Of Accounting Policy For Derivative Financial Instruments Explanatory

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory

Derivative liabilities – warrants Derivatives are initially recognised at their fair value on the date the derivative contract is entered into and transaction costs are expensed to profit or loss. The Company’s warrants are subsequently re-measured at fair value at each reporting date with changes in fair value recognised in profit or loss. As the exercise price of the Company’s share purchase warrants is fixed in US dollars and the functional currency of the Company is the Euro, these warrants are considered a derivative, as a variable amount of cash in the Company’s functional currency will be received on exercise. Accordingly, these share purchase warrants are classified and accounted for as a derivative liability. The fair value is determined using market price of the warrants on the NASDAQ. When a warrant is exercised, the derivative liability is then reclassified to share premium.

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Description Of Accounting Policy For Business Combinations Explanatory

DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory

Business combinations The Group accounts for business combinations using the acquisition method when the acquired set of activities and assets meets the definition of the business and control is transferred to the Group. In determining whether a particular set of activities and assets is a business, the Group assesses whether the set of assets and activities acquired includes, at a minimum, an input and substantive process and whether the acquired set has the ability to produce outputs. The Group has an option to apply a “concentration test” that permits a simplified assessment of whether an acquired set of activities and assets is not a business. The optional concentration test is met if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is tested annually for impairment. Any gain on a bargain purchase is recognised in profit or loss immediately. Transaction costs are expensed as incurred, except if related to the issue of debt or equity securities. The consideration transferred does not include amounts related to the settlement of pre-existing relationships. Such amounts are generally recognised in profit or loss. Any contingent consideration is measured at fair value at the date of acquisition. If an obligation to pay contingent consideration that meets the definition of financial instrument is classified as equity, then it is not remeasured, and settlement is accounted for within equity. Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value of the contingent consideration are recognised in profit or loss.

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Description Of Accounting Policy For Sharebased Payment Transactions Explanatory

DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

Share-based payment arrangements The grant-date fair value of equity-settled share-based payments arrangements granted to employees and non-employees is generally recognised as an expense, with a corresponding increase in equity, over the vesting period of the awards. The amount recognised as an expense is adjusted to reflect the numbers of awards for which the related service and non-market performance conditions are expected to be met, such that the amount ultimately recognised is based on the number of awards that meet the related service and non-market performance conditions at the vesting date. For share-based payment awards with non-vesting conditions, the grant-date fair value of the share-based payment is measured to reflect such conditions and there is no true-up for differences between expected and actual outcomes. For share-based payment awards that vest at the discretion of the board of directors, the fair value is determined at the reporting date until such time that there is a shared understanding of the vesting period.

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Description Of Accounting Policy For Financial Instruments Explanatory

DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

Financial instruments Recognition and initial measurement Receivables are initially recognised when they are originated. All other financial assets and financial liabilities are initially recognised when the Group becomes a party to the contractual provisions of the instrument. A financial asset (unless it is a trade receivable without a significant financing component) or financial liability is initially measured at fair value plus transaction costs that are directly attributable to its acquisition or issue. Financial assets at fair value through profit or loss (FVTPL) These assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are recognised in profit or loss. Classification and subsequent measurement On initial recognition, a financial asset is classified as measured at: amortised cost; Fair Value through Other Comprehensive Income (“FVOCI”) – debt investment; FVOCI – equity investment; or FVTPL. Financial liabilities – Classification, subsequent measurement and gains and losses Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. Other financial liabilities are subsequently measured at amortised cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss.

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Description Of Accounting Policy For Derecognition Of Financial Instruments Explanatory

DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory

<p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory_z7AWLoOd6II6" style="margin: 0pt 0pt 0pt 21.3pt; font-size: 10pt; font-style: italic; font-weight: bold; text-align: justify">Derecognition Financial assets The Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. Financial liabilities The Group derecognises a financial liability when its contractual obligations are discharged, cancelled or expire. The Group also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred, or liabilities assumed) is recognized in profit or loss.

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Description Of Accounting Policy For Trade And Other Receivables Explanatory

DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory

Prepayments and other receivables Prepayments and other receivables are recognised initially at fair value and then carried at amortised cost less allowance for impairment. The Group applies the IFRS 9 Financial Instruments simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for other receivables.

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Description Of Accounting Policy To Determine Components Of Cash And Cash Equivalents

DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

Cash and cash equivalents Cash and cash equivalents in the statement of financial position comprise cash at bank and in hand, and short-term deposits with a maturity of three months or less. For the purposes of the cash flow statement, cash and cash equivalents consist of cash and cash equivalents as defined above. Restricted cash comprises cash that the Group is required to spend on specific projects and is not available for general use.

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Description Of Accounting Policy For Property Plant And Equipment Explanatory

DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

Property, plant and equipment Property, plant and equipment is included at cost less accumulated depreciation and/or accumulated impairment losses. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Depreciation is provided using the straight-line method to write off cost to residual value over the estimated useful life of the individual asset. Important components of property, plant and equipment that maintain different useful lives are considered separately. Land is not depreciated and assets categorised as being under construction are not depreciated until such time that they are in use. The following rates per annum are used: <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfPropertyPlantEquipmentUsefulLifeTableTextBlock_zw54gBHONX52" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Basis of preparation and significant accounting policies (Details)"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Schedule of property plant equipment useful life</td> <td style="background-color: White; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt; width: 30%">Plant and machinery</td> <td style="background-color: White; font-size: 10pt; width: 70%"><span id="xdx_90F_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zF6mjVqHg41l" title="Property, plant and equipment useful life">3-10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Hydrogen production plant – internal</td> <td style="background-color: White; font-size: 10pt"><span id="xdx_904_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--HydrogenProductionPlantInternalMember_zd8kuRo2rlVj" title="Property, plant and equipment useful life">8-20 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Office and other equipment</td> <td style="background-color: White; font-size: 10pt"><span id="xdx_909_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeAndOtherEquipmentMember_zBo3TOFjn62f" title="Property, plant and equipment useful life">3-10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; font-size: 10pt; text-align: left; padding-left: 0pt">Leases</td> <td style="background-color: White; font-size: 10pt; text-align: left"><span id="xdx_90C_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesMember_zoFDiOK5tuja" title="Property, plant and equipment useful life">Lease term</td></tr> </table> The carrying values of property, plant and equipment are reviewed for indicators of impairment at each reporting date or when events or changes in circumstances indicate the carrying value may not be recoverable (whichever is the earlier). If any such indication exists and where the carrying values exceed the estimated recoverable amount, the assets or cash generating units are written down to their recoverable amount.

CY2023

ifrs-full

Description Of Accounting Policy For Intangible Assets Other Than Goodwill Explanatory

DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory

Intangible assets Intangible assets acquired separately are measured on initial recognition at cost. Intangible assets acquired in a business combination are measured on initial recognition at their fair value as at the date of acquisition. Following initial recognition, intangible assets are carried at cost less accumulated amortisation and/or any accumulated impairment losses. Product development costs are not amortised until such time that they are in use after which it is expected they will be amortised over their estimated useful lives (three to five years). Amortisation is provided using the straight-line method to write off cost to residual value over the estimated useful life of the individual asset. The following rates per annum are used: <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfIntangibleAssetsUsefulLifeTableTextBlock_zb38rS44ytai" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Basis of preparation and significant accounting policies (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt">Schedule of intangible assets useful life</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt; width: 30%">Software</td> <td style="width: 70%; font-size: 10pt"><span id="xdx_907_eifrs-full--DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--ComputerSoftwareMember_zspbst4rW676" title="Intangible assets useful life">3 years</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt">Completed development technology</td> <td style="font-size: 10pt"><span id="xdx_902_eifrs-full--DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CompletedDevelopmentTechnologyMember_zosdxKCF4l12" title="Intangible assets useful life">3 years</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-left: 0pt">Intellectual property</td> <td style="font-size: 10pt; text-align: left"><span id="xdx_905_eifrs-full--DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--IntellectualPropertiesMember_zfDgrEpvbful" title="Intangible assets useful life">Indefinite useful life</td></tr> </table> Internally generated intangible assets, excluding capitalised development costs, are not capitalised and expenditure is reflected in the income statement in the year in which the expenditure is incurred. Expenditure on research activities is recognised in profit or loss as incurred. Development expenditure is capitalised only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognised in the profit or loss as incurred. Subsequent to initial recognition, development expenditure is measured at cost less accumulated amortisation and any accumulated impairment losses, unless the product development costs are still being used in product development in which case it is considered indefinite useful life. Subsequent expenditure is capitalised only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognised in profit or loss as incurred. Impairment arises if the recoverable amount of the intangible asset is lower than its carrying value under IFRS. Recoverable amount is the higher of an asset’s value in use or its estimated realisable value less costs to sell. If the carrying amount of an intangible asset exceeds its recoverable amount, an impairment loss is recognised in an amount equal to that excess.

CY2023

htoo

Accounting For Assets Held For Sale Policy Explanatory

AccountingForAssetsHeldForSalePolicyExplanatory

Accounting for assets held for sale Assets are classified as held for sale if it is highly probable that they will be recovered primarily through sale rather than through continuing use. Such assets are generally measured at the lower of their carrying amount and fair value less costs to sell. Impairment losses on initial classification as held for sale or held for distribution and subsequent gains and losses on re-measurement are recognized in the income statement. Once classified as held for sale, intangible assets and property, plant and equipment are no longer amortized or depreciated, and any equity accounted investee is no longer equity accounted.

CY2023

ifrs-full

Disclosure Of Accounting Judgements And Estimates Explanatory

DisclosureOfAccountingJudgementsAndEstimatesExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 21.3pt">3.</td> <td>Significant accounting judgements, estimates and assumptions</td></tr> </table> The preparation of the Group’s consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenue, expenses, assets and liabilities, income taxes and the accompanying disclosures. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of the asset or liability affected in future periods. These include but are not limited to: Impairment of property, plant and equipment In the case of there being a trigger for a review of impairment, the Group performs a review on the carrying amounts of its property, plant and equipment to determine whether there is any indication of impairment at the reporting date. The Group particularly tests the net recoverable amounts of its internally generated assets to ensure that the costs of their production have not over-run their operational or commercial value. One such trigger for impairment review, which has occurred in the current year, is that the Group was loss making and another was the increase in costs to complete certain projects currently recognised as assets under construction. As of December 31, 2023, the carrying amount of the Group’s property plant and equipment assets was €24.8 million (2022: €21.3 million). The Group identified an indicator of impairment associated with specific portions of this amount. For one portion of these assets, the Group calculated the value in use based on the estimated cash flows expected to be generated by the asset over its expected useful life. The expected cash flows are based on assumptions in respect of sales and operating costs. These cash flows are discounted to their present values using a discount rate that reflects the risks specific to the asset. The estimation of forecasted revenues and the timing of expenditure requires judgement and is dependent on the economic factors associated with these assets. For the other portion of these assets that an indicator of impairment was identified, the Group fully impaired the amounts capitalised on the basis that it was unlikely that the assets would be used as intended in the future. Management will continue to review these assets at each reporting date. An impairment charge of €5.5 million (2022: €3.3 million) has been recorded during 2023 for these assets. Please see note 14 for further information. At December 31, 2023, management decided to sell one of our internally developed energy production plants which was previously recorded within assets under construction in note 14. This asset was reclassified from property, plant and equipment at its fair value (after booking an impairment charge of €0.8 million during the year). Please see note 16 for further information.

CY2023Q4

ifrs-full

Property Plant And Equipment Expenditures Recognised For Constructions

PropertyPlantAndEquipmentExpendituresRecognisedForConstructions

24800000

eur

CY2022Q4

ifrs-full

Property Plant And Equipment Expenditures Recognised For Constructions

PropertyPlantAndEquipmentExpendituresRecognisedForConstructions

21300000

eur

CY2023

ifrs-full

Impairment Loss On Financial Assets

ImpairmentLossOnFinancialAssets

5500000

eur

CY2022

ifrs-full

Impairment Loss On Financial Assets

ImpairmentLossOnFinancialAssets

3300000

eur

CY2023

htoo

Assets Impairment Charges

AssetsImpairmentCharges

800000

eur

CY2023

htoo

Disclosure Of Revenues Explanatory

DisclosureOfRevenuesExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 21.3pt">4.</td> <td>Revenue</td></tr> </table> During the year ended December 31, 2023, the Company recognized its first revenues of over €4.1 million from technology sales relating to the delivery of the first full plant in Exolum, and the delivery of materials and equipment for CSIC in the fourth quarter. <table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--ScheduleOfRecognizedRevenueTableTextBlock_pn3n3_zTtpYFDLzFke" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Revenue (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of recognized revenue</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_49D_20231231_zW4Oe3JbHsX4" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20221231_zF455mGxrQV5" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--ContractAssets_iI_zEAMvYC5w6b7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Contract assets</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">752</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ContractLiabilities_iI_zrb3JIxKxJBf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Contract liabilities</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">587</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--PrepaymentsAndOtherReceivables_iI_z6uR3fOmOWy5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Receivables, which are included in “Prepayments and other receivables”</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">270</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> </table> The contract assets relate to revenue that has been recognised but not yet billed to the customer at the reporting date. This amount will transfer to receivables when the right becomes unconditional. This usually occurs when the Group issues an invoice to the customer. The contract liabilities relate to the advance consideration received from customers for technology sale contracts which had not commenced as of the reporting date. These amounts will be recognised as revenue during 2024 as these contracts are fulfilled. No information is provided about remaining performance obligations at the reporting date that have an original expected duration of one year or less, as permitted by IFRS 15.

CY2023

ifrs-full

Other Revenue

OtherRevenue

4100000

eur

CY2023Q4

ifrs-full

Contract Assets

ContractAssets

752000

eur

CY2023Q4

ifrs-full

Contract Liabilities

ContractLiabilities

587000

eur

CY2023Q4

htoo

Prepayments And Other Receivables

PrepaymentsAndOtherReceivables

270000

eur

CY2023

ifrs-full

Disclosure Of Cost Of Sales Explanatory

DisclosureOfCostOfSalesExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 21.3pt">5.</td> <td>Cost of sales</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_886_ecustom--ScheduleOfCostOfSalesTableTextBlock_pn3n3_zKb7rGAdYFLi" style="border-collapse: collapse; width: 80%; margin-left: 21.3pt" summary="xdx: Disclosure - Cost of sales (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Schedule of cost sales</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2021</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left">Technology sales</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--CostOfSale_c20230101__20231231__ifrs-full--ProductsAndServicesAxis__custom--TechnologySalesMember_z2Huo6dZxTUi" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Cost of sales">9,011</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--CostOfSale_c20220101__20221231__ifrs-full--ProductsAndServicesAxis__custom--TechnologySalesMember_z6y597AzF6u" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of sales">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--CostOfSale_c20210101__20211231__ifrs-full--ProductsAndServicesAxis__custom--TechnologySalesMember_zBXQb3jPYpej" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of sales">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Write-off/scraping of inventory</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_986_ecustom--CostOfSale_c20230101__20231231__ifrs-full--ProductsAndServicesAxis__custom--WriteOffScrapingOfInventoryMember_zLB2vFXfjI6c" style="font-size: 10pt; font-weight: bold; text-align: right" title="Cost of sales">15,227</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--CostOfSale_c20220101__20221231__ifrs-full--ProductsAndServicesAxis__custom--WriteOffScrapingOfInventoryMember_z8rfE7eEgmz2" style="font-size: 10pt; text-align: right" title="Cost of sales">362</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--CostOfSale_c20210101__20211231__ifrs-full--ProductsAndServicesAxis__custom--WriteOffScrapingOfInventoryMember_zU6cPF5RPX2" style="font-size: 10pt; text-align: right" title="Cost of sales">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Onerous contract provision – (usage/reversal)/expense (Note 21)</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_ecustom--CostOfSale_c20230101__20231231__ifrs-full--ProductsAndServicesAxis__custom--OnerousContractProvisionUsageReversalExpenseMember_zTY7hqhawBc6" style="font-size: 10pt; font-weight: bold; text-align: right" title="Cost of sales">(7,794</td> <td style="font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--CostOfSale_c20220101__20221231__ifrs-full--ProductsAndServicesAxis__custom--OnerousContractProvisionUsageReversalExpenseMember_zDZBwQ1Rv97j" style="font-size: 10pt; text-align: right" title="Cost of sales">8,403</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--CostOfSale_c20210101__20211231__ifrs-full--ProductsAndServicesAxis__custom--OnerousContractProvisionUsageReversalExpenseMember_zPqXtLWLjyie" style="font-size: 10pt; text-align: right" title="Cost of sales">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Impairment of property, plant and equipment – HEVO-Sul</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_ecustom--CostOfSale_c20230101__20231231__ifrs-full--ProductsAndServicesAxis__custom--ImpairmentOfPropertyPlantAndEquipmentHEVOSulMember_zbCcdR5jazL6" style="font-size: 10pt; font-weight: bold; text-align: right" title="Cost of sales">3,317</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--CostOfSale_c20220101__20221231__ifrs-full--ProductsAndServicesAxis__custom--ImpairmentOfPropertyPlantAndEquipmentHEVOSulMember_zhjc1PRgQOJa" style="font-size: 10pt; text-align: right" title="Cost of sales">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--CostOfSale_c20210101__20211231__ifrs-full--ProductsAndServicesAxis__custom--ImpairmentOfPropertyPlantAndEquipmentHEVOSulMember_zqXn6kkAVAqb" style="font-size: 10pt; text-align: right" title="Cost of sales">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Raw materials sales</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_ecustom--CostOfSale_c20230101__20231231__ifrs-full--ProductsAndServicesAxis__custom--RawMaterialsSalesMember_z1NCwLB9mfMl" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cost of sales">327</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--CostOfSale_c20220101__20221231__ifrs-full--ProductsAndServicesAxis__custom--RawMaterialsSalesMember_zTKv6INmE9wf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of sales">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--CostOfSale_c20210101__20211231__ifrs-full--ProductsAndServicesAxis__custom--RawMaterialsSalesMember_zOn4ecCshlqk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of sales">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_ecustom--CostOfSale_c20230101__20231231_zHARvhT4yTxb" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cost of sales">20,088</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--CostOfSale_c20220101__20221231_zdCcUUvZeFi6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of sales">8,765</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--CostOfSale_c20210101__20211231_zwNrRvN3iGl6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of sales">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>

CY2023

htoo

Cost Of Sale

CostOfSale

20088000

eur

CY2022

htoo

Cost Of Sale

CostOfSale

8765000

eur

CY2023

ifrs-full

Wages And Salaries

WagesAndSalaries

7649000

eur

CY2022

ifrs-full

Wages And Salaries

WagesAndSalaries

8706000

eur

CY2021

ifrs-full

Wages And Salaries

WagesAndSalaries

2970000

eur

CY2023

htoo

Adjustments For Depreciation And Amortisation Expenses

AdjustmentsForDepreciationAndAmortisationExpenses

1547000

eur

CY2022

htoo

Adjustments For Depreciation And Amortisation Expenses

AdjustmentsForDepreciationAndAmortisationExpenses

1002000

eur

CY2021

htoo

Adjustments For Depreciation And Amortisation Expenses

AdjustmentsForDepreciationAndAmortisationExpenses

351000

eur

CY2023

ifrs-full

Professional Fees Expense

ProfessionalFeesExpense

1605000

eur

CY2022

ifrs-full

Professional Fees Expense

ProfessionalFeesExpense

1722000

eur

CY2021

ifrs-full

Professional Fees Expense

ProfessionalFeesExpense

1397000

eur

CY2023

htoo

Consulting Fees

ConsultingFees

1816000

eur

CY2022

htoo

Consulting Fees

ConsultingFees

2068000

eur

CY2021

htoo

Consulting Fees

ConsultingFees

1085000

eur

CY2023

ifrs-full

Other Expense By Nature

OtherExpenseByNature

3218000

eur

CY2022

ifrs-full

Other Expense By Nature

OtherExpenseByNature

4918000

eur

CY2021

ifrs-full

Other Expense By Nature

OtherExpenseByNature

1707000

eur

CY2023

htoo

Administration Expenses

AdministrationExpenses

15835000

eur

CY2022

htoo

Administration Expenses

AdministrationExpenses

18416000

eur

CY2021

htoo

Administration Expenses

AdministrationExpenses

7510000

eur

CY2023

ifrs-full

Disclosure Of Finance Cost Explanatory

DisclosureOfFinanceCostExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 21.3pt">7.</td> <td>Finance costs/ income</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfFinanceCostsTableTextBlock_pn3n3_zfxjFMvstsKc" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Finance costs/ income (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left"> Schedule of finance costs income</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_497_20230101__20231231_zWOrkF2ybLG4" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20220101__20221231_zfRDmYnskljj" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_499_20210101__20211231_zXvw9JtVJLd1" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold">2021</td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FinanceCostsAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-style: italic; text-align: left">Finance costs</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--InterestExpenseOnBorrowings_i_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="width: 55%; font-size: 10pt; text-align: left">Interest and similar expenses</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">549</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">62</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">23</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--FinanceIncomeCost_z3NSLLRPoSbj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Other finance income/(costs)</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">(5</td> <td style="font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--FairValueLossOnShorttermInvestments_i_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Fair value loss on short-term investments</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">900</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--FinanceCosts_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Finance costs </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">544</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">962</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">23</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--FinanceIncomeAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-style: italic; text-align: left">Finance income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ForeignExchangeVariancesIncome_i_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Foreign exchange variances</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">51</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,379</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,392</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--FairValueGainOnShorttermInvestments_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Fair value gain on short-term investments</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">-</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">47</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--OtherFinanceIncome_i_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Other finance income</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">274</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--FinanceIncome_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Finance income </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">51</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,379</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,713</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>

CY2023

ifrs-full

Interest Expense On Borrowings

InterestExpenseOnBorrowings

549000

eur

CY2022

ifrs-full

Interest Expense On Borrowings

InterestExpenseOnBorrowings

62000

eur

CY2021

ifrs-full

Interest Expense On Borrowings

InterestExpenseOnBorrowings

23000

eur

CY2023

ifrs-full

Finance Income Cost

FinanceIncomeCost

-5000

eur

CY2022

htoo

Fair Value Loss On Shortterm Investments

FairValueLossOnShorttermInvestments

900000

eur

CY2023

ifrs-full

Finance Costs

FinanceCosts

544000

eur

CY2022

ifrs-full

Finance Costs

FinanceCosts

962000

eur

CY2021

ifrs-full

Finance Costs

FinanceCosts

23000

eur

CY2023

htoo

Foreign Exchange Variances Income

ForeignExchangeVariancesIncome

51000

eur

CY2022

htoo

Foreign Exchange Variances Income

ForeignExchangeVariancesIncome

1379000

eur

CY2021

htoo

Foreign Exchange Variances Income

ForeignExchangeVariancesIncome

2392000

eur

CY2021

htoo

Fair Value Gain On Shortterm Investments

FairValueGainOnShorttermInvestments

47000

eur

CY2021

ifrs-full

Other Finance Income

OtherFinanceIncome

274000

eur

CY2023

ifrs-full

Finance Income

FinanceIncome

51000

eur

CY2022

ifrs-full

Finance Income

FinanceIncome

1379000

eur

CY2021

ifrs-full

Finance Income

FinanceIncome

2713000

eur

CY2023

ifrs-full

Disclosure Of Sharebased Payment Arrangements Explanatory

DisclosureOfSharebasedPaymentArrangementsExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 21.3pt">8.</td> <td>Share-based payments</td></tr> </table> 2021 Equity Incentive Plan On August 5, 2021, the Company’s Board of Directors adopted and approved the 2021 Equity Incentive Plan (the 2021 Plan), which authorized the Company to grant up to 1,000,000 Class A ordinary shares in the form of incentive share options, non-qualified share options, share appreciation rights, restricted awards, performance share awards, cash awards and other share awards. The types of share-based awards, including the rights amount, terms, and exercisability provisions of grants are determined by the Company’s Board of Directors. Restricted Share Units (RSUs) The Company granted 68,273 RSU’s to employees and directors during the year ended December 31, 2023 (2022: 59,441). The table below shows the number of RSUs granted covering an equal number of the Company’s Class A ordinary shares and the weighted-average grant date fair value of the RSUs granted: <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfRestrictedShareUnitTableTextBlock_pn3n3_z1inYUDcjHub" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Share-based payments (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of restricted share units</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Number of RSUs</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Weighted average grant date fair value per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-size: 10pt">As at 1 January</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--RsuSharesOutstanding_iS_pip0_c20230101__20231231_zc2kX6Sa8TLg" style="width: 12%; font-size: 10pt; text-align: right" title="Rsu Beginning Balance">87,642</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--RsuSharesOutstanding_iS_pip0_c20220101__20221231_zq8tgCHieH3l" style="width: 12%; font-size: 10pt; text-align: right" title="Rsu Beginning Balance">42,896</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td id="xdx_98F_ecustom--WeightedAverageGrantDateFairValuePerShareRsuOutstanding_iS_pip0_c20230101__20231231_zKH3XcIjOTS" style="width: 12%; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Beginning Balance">11.43</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td id="xdx_986_ecustom--WeightedAverageGrantDateFairValuePerShareRsuOutstanding_iS_pip0_c20220101__20221231_zh4GD3KYchUi" style="width: 12%; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Beginning Balance">12.24</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Granted during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--RsuGranted_pip0_c20230101__20231231_zwA08r6eu0tl" style="font-size: 10pt; text-align: right" title="Rsu Granted">68,273</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--RsuGranted_pip0_c20220101__20221231_zasMNbGCcS4" style="font-size: 10pt; text-align: right" title="Rsu Granted">59,441</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_986_ecustom--WeightedAverageGrantDateFairValuePerShareRsuGranted_pip0_c20230101__20231231_zWhvxbS939Jb" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Granted">3.78</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_985_ecustom--WeightedAverageGrantDateFairValuePerShareRsuGranted_pip0_c20220101__20221231_zMAaEPMHmwSh" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Granted">8.00</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Vested during the year (1)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--RsuVested_pip0_c20230101__20231231_fKDEp_zQYYXkORUP93" style="font-size: 10pt; text-align: right" title="Rsu Vested">(86,566</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--RsuVested_pip0_c20220101__20221231_fKDEp_zMyio0NQeueg" style="font-size: 10pt; text-align: right" title="Rsu Vested">(14,253</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_988_ecustom--WeightedAverageGrantDateFairValuePerShareRsuVested_pip0_c20230101__20231231_fKDEp_zrj6vkIvS2jg" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Vested">10.63</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_98D_ecustom--WeightedAverageGrantDateFairValuePerShareRsuVested_pip0_c20220101__20221231_fKDEp_ziG3lPOKPzqh" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Vested">12.17</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Forfeited during the year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--RsuForfeited_pip0_c20230101__20231231_zkDPMnOVcQBa" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Rsu Forfeited">(14,396</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--RsuForfeited_pip0_c20220101__20221231_z5PrB4y7mgXi" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Rsu Forfeited">(442</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td> <td id="xdx_98F_ecustom--WeightedAverageGrantDateFairValuePerShareRsuForfeited_pip0_c20230101__20231231_znAXzeJeLAga" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Forfeited">11.77</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td> <td id="xdx_982_ecustom--WeightedAverageGrantDateFairValuePerShareRsuForfeited_pip0_c20220101__20221231_zVikPaaLtasj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Rsu Forfeited">12.24</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">As at December 31</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_981_ecustom--RsuSharesOutstanding_iE_pip0_c20230101__20231231_z5fBRxNcspah" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Rsu Ending Balance">54,953</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--RsuSharesOutstanding_iE_pip0_c20220101__20221231_z5qxaCtMcFUf" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Rsu Ending Balance">87,642</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_987_ecustom--WeightedAverageGrantDateFairValuePerShareRsuOutstanding_iE_pip0_c20230101__20231231_zu6EkaJVrmSd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share, Rsu Ending Balance">10.20</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_982_ecustom--WeightedAverageGrantDateFairValuePerShareRsuOutstanding_iE_pip0_c20220101__20221231_zj83QlGVfteg" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share, Rsu Ending Balance">11.43</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"></td> <td id="xdx_F00_zs9kRpDFlEX9" style="width: 18pt">(1)</td> <td id="xdx_F1D_zc5jCSgqtqu2" style="text-align: justify"> 10,000 ordinary shares were issued in connection with the RSUs that vested during the year ended December 31, 2023 (2022: none).</td></tr> </table> RSUs are issued as incentive compensation to executives, employees, and non-employee directors with service being the only condition associated with the award. Each RSU represents a right to one share of our common stock, upon vesting. The RSUs are not entitled to voting rights or dividends, if any, until vested. The fair value of the RSUs is determined on the date of grant based on the market price of the Company’s ordinary shares on that date. The fair value of RSUs is expensed rateably over the vesting period, which is generally three years for employees. The total expense recognized related to the RSUs was €0.47 million for the year ended December 31, 2023 (2022: €0.53 million). Total unamortized compensation expense related to the RSUs was €0.12 million as of December 31, 2023 (2022: €0.35 million), which is expected to be recognized over a remaining average vesting period of 0.86 years as of December 31, 2023 (2022: 1.7 years). Share options On January 3, 2022, the Company announced that under the 2021 Plan, its Board of Directors approved an award of options for five of its senior managers. Regarding each senior manager, the award comprises three tranches: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 39.3pt"></td> <td style="width: 18pt">·</td> <td style="text-align: justify">Tranche 1: A grant of an option to purchase <span id="xdx_908_ecustom--NumberOfOptionPurchase_pip0_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zD4xJSbYOK1c" title="Number of option purchase">200,000 Class A ordinary shares having an exercise price of $<span id="xdx_900_ecustom--ExercisePricePerShares_pip0_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zWo5FsNUs6f3" title="Exercise price">10.50 per share to vest over a three-year period.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 39.3pt"></td> <td style="width: 18pt">·</td> <td style="text-align: justify">Tranche 2: A grant of an option to purchase an additional <span id="xdx_906_ecustom--NumberOfOptionPurchase_pip0_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zaqzzprPDYm5" title="Number of option purchase">200,000 Class A ordinary shares having an exercise price of $<span id="xdx_90F_ecustom--ExercisePricePerShares_pid_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zRUQ0WmLND6g" title="Exercise price">10.50 per share to vest once Parent’s share price closed at or above $<span id="xdx_904_ecustom--SharePriceClosed_pip0_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zlr7d34XMhBj" title="Share price closed">18.00 during twenty trading days out of any thirty consecutive trading day period.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 39.3pt"></td> <td style="width: 18pt">·</td> <td style="text-align: justify">Tranche 3: Eligibility to receive an option to purchase up to an additional <span id="xdx_908_ecustom--NumberOfOptionsPurchase_pip0_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BoardOfDirectorsMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche3Member_zIitSrkalyk4" title="Number of option purchase">50,000 Class A ordinary shares having an exercise price equal to the average last sales price of the Class A Ordinary Shares over the five (5) consecutive trading day period ending on the date of grant, but in no event to be lower than $<span id="xdx_900_ecustom--ExercisePricePerShares_pip0_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche3Member_zvYpOsyv5Hqc" title="Exercise price">10.50 per share, for each of calendar years 2022, 2023 and 2024, each to be granted based on individual performance at the discretion of the Compensation Committee of the board of directors. The board of directors did not grant any awards under this tranche during the years ended December 31, 2023 and 2022.</td></tr> </table> All options granted will expire on December 31, 2028. In June 2023, 800,000 of the options that were initially granted in January 2022 were forfeited. The Company granted 154,074 options to employees and directors during the year ended December 31, 2023 (2022: 2,128,554), all of which were issued to our non-executive directors as part of their annual compensation. These options vested in full by December 31, 2023. The fair value of the options granted during the year ended December 31, 2023 were estimated using the Black-Scholes option-pricing model. The inputs for the Black-Scholes model require management’s significant assumptions. The risk-free interest rate was based on a normalized estimate of the 7-year U.S. treasury yield. The Company does not have sufficient company-specific historical and implied volatility information and it therefore estimates its expected share volatility based on historical volatility information of reasonably comparable guideline public companies and itself. The Company expects to continue to do so until such time as it has adequate historical data regarding the volatility of its own traded share price. Expected dividend yield is based on the fact that the Company has never paid cash dividends and its future ability to pay cash dividends on its shares may be limited by the terms of any future debt or preferred securities. The range of assumptions that the Company used to determine the grant date fair value of employee and director options granted were as follows: <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfRangeOfAssumptionsTableTextBlock_zCLlNzk1IEPa" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Share-based payments (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of range of assumptions</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Tranche 1</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Tranche 2</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Directors</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt">Volatility</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_90E_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zG9p0V7RGFub" title="Volatility">70.91</td> <td style="width: 1%; font-size: 10pt; text-align: left">%</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zWXktIAUQx8f" title="Volatility">70.91</td> <td style="width: 1%; font-size: 10pt; text-align: left">%</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_909_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_zsAjffiEzckd" title="Volatility">80.38</td> <td style="width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Expected term in years</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">7</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">7</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">6.92</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Dividend rate</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_90F_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_z9czOH8yL8R5" title="Dividend rate">0</td> <td style="font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_903_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zc8y0Jpjg9ke" title="Dividend rate">0</td> <td style="font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_90F_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_zsPpTgENWZLb" title="Dividend rate">0</td> <td style="font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Risk-free interest rate</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_90F_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zZexHbubiaPf" title="Risk-free interest rate">1.58</td> <td style="font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_907_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_z7OO010SbI0b" title="Risk-free interest rate">1.58</td> <td style="font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><span id="xdx_904_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_z8pWK0sHSo1b" title="Risk-free interest rate">1.31</td> <td style="font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Hurdle price</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_98E_ecustom--HurdlePrice_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zkBG60ksbBsl" style="font-size: 10pt; text-align: right" title="Hurdle price">18</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Exercise price</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_988_ecustom--ExercisePriceShareOptionsGranted_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zw8Ch6NdPXF4" style="font-size: 10pt; text-align: right" title="Exercise price">10.50</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_984_ecustom--ExercisePriceShareOptionsGranted_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zKuxsE2CYFL1" style="font-size: 10pt; text-align: right" title="Exercise price">10.50</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_98A_ecustom--ExercisePriceShareOptionsGranted_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_zD7sIWzPJ0o4" style="font-size: 10pt; text-align: right" title="Exercise price">4.26</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Share price</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_98F_eifrs-full--ExercisePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zo7MGmlW3mo8" style="font-size: 10pt; text-align: right" title="Share price">9.42</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_984_eifrs-full--ExercisePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_zko3qpQ1LbHe" style="font-size: 10pt; text-align: right" title="Share price">9.42</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_986_eifrs-full--ExercisePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_zRPTU1NvddWj" style="font-size: 10pt; text-align: right" title="Share price">4.02</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Fair value of option on grant date</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td> <td id="xdx_98A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche1Member_zB2cmT7w3FZc" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Fair value of option on grant date">6.14</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td> <td id="xdx_98B_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--Tranche2Member_z4ocvuHpKo42" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Fair value of option on grant date">6.18</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td> <td id="xdx_98A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--DirectorsMember_zrw2usyuYBnb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Fair value of option on grant date">2.87</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> The table below shows the number of options granted covering an equal number of the Company’s Class A ordinary shares and the weighted-average grant date fair value of the options granted: <table cellpadding="0" cellspacing="0" id="xdx_899_eifrs-full--DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory_pn3n3_z2K1pnDzHMbk" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Share-Based Payments (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Schedule of option outstanding</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Number of options</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Weighted average Grant date fair value per share</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Options outstanding December 31, 2021</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--NumberOfOptionsOutstanding_iS_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zwbEZkWvrBDk" style="font-size: 10pt; text-align: right" title="Number of options outstanding, beginning">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zvk6Vi4zpbC8" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share outstanding, beginning">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; font-size: 10pt">Granted</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--OptionsGranted_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zfi2uZtRV292" style="width: 12%; font-size: 10pt; text-align: right" title="Options granted">2,128,554</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td id="xdx_980_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_z1bMIFrsGMRf" style="width: 12%; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, granted">5.21</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Vested</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--OptionsVested_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zvgjvYSmFBr8" style="font-size: 10pt; text-align: right" title="Options vested">(461,887</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zHqJ8bLEoku" style="font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, vested">3.31</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Forfeited</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--OptionsForfeited_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zcId7o4W4aJ2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Options forfeited">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zgoGa01Id9Va" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, forfeited">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Options outstanding December 31, 2022</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--NumberOfOptionsOutstanding_iS_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zXzJVIDjCaOd" style="font-size: 10pt; font-weight: bold; text-align: right" title="Number of options outstanding, beginning">1,666,667</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zLn117au8utk" style="font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share outstanding, beginning">5.21</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Granted during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--OptionsGranted_pid_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zLZPcP5Bf8Qj" style="font-size: 10pt; text-align: right" title="Options granted">154,074</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_98C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zahSvrVc6eAc" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, granted">2.87</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Vested during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--OptionsVested_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zU2hnupfiGqa" style="font-size: 10pt; text-align: right" title="Options vested">(354,074</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zCayC4tc0wt8" style="font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, vested">4.71</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Forfeited during the year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--OptionsForfeited_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zKs2vDTqgGB8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Options forfeited">(666,667</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_z9piAZ88a2c4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, forfeited">6.16</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Options outstanding December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_ecustom--NumberOfOptionsOutstanding_iE_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zwn4WcluFZXh" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Number of options outstanding, ending">800,000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zby53RG43kE4" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share outstanding, ending">6.14</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> There were <span id="xdx_90E_ecustom--NumberOfShareOptionsOutstanding_iI_pip0_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EmployeeAndDirectorMember_zjl6EuPAWrZ4" title="Number of share options outstanding">800,000 unvested employee and director options outstanding as of December 31, 2023 (2022: <span id="xdx_907_ecustom--NumberOfShareOptionsOutstanding_iI_pip0_c20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EmployeeAndDirectorMember_zg21M2evAHyd" title="Number of share options outstanding">1,666,667). Total expense recognized related to the employee and director share options was €1.96 million for the year ended December 31, 2023 (2022: €2.96 million). Total unamortized compensation expense related to employee and director share options was €3.41 million as of December 31, 2023 (2022: €8.27 million), expected to be recognized over a remaining weighted average vesting period of 3 years as of December 31, 2023 (2022: 4 years). Incentive shares As part of their compensation package, the non-executive directors that were appointed in December 2020 were granted 5,000 shares for each year of service to the Company. <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfIncentiveSharesTableTextBlock_pn3n3_zoCvNyYnMgdf" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Share-Based Payments (Details 3)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of incentive shares</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Number of shares</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Weighted average Grant date fair value per share</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt">Incentive shares outstanding December 31, 2021</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--IncentiveSharesOutstanding_iS_pip0_c20220101__20221231_zkFrVhZvMt0c" style="width: 12%; font-size: 10pt; text-align: right" title="Incentive shares, Beginning Balance">30,000</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td id="xdx_98D_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesOutstanding_iS_pip0_c20220101__20221231_zLa98m4p8UH1" style="width: 12%; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Beginning Balance">23</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Granted</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--IncentiveSharesGranted_pip0_c20220101__20221231_zQVoEVRAo41j" style="font-size: 10pt; text-align: right" title="Incentive shares, Granted">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesGranted_pip0_c20220101__20221231_zQs5cdmVQBbl" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Granted">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Vested</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--IncentiveSharesVested_pip0_c20220101__20221231_z37SJuV9XjWc" style="font-size: 10pt; text-align: right" title="Incentive shares, Vested">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesVested_pip0_c20220101__20221231_zQSp6Tesoane" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Vested">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Forfeited</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--IncentiveSharesForfeited_pip0_c20220101__20221231_zWmK14ivkh21" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Incentive shares, Forfeited">(25,000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesForfeited_pip0_c20220101__20221231_zomhe0TnWTg8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Forfeited">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Incentive shares outstanding December 31, 2022</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--IncentiveSharesOutstanding_iS_pip0_c20230101__20231231_zV0LjPKX3Y7" style="font-size: 10pt; text-align: right" title="Incentive shares, Beginning Balance">5,000</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_983_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesOutstanding_iS_pip0_c20230101__20231231_zkhdK8jspEva" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Beginning Balance">23</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Granted</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--IncentiveSharesGranted_pip0_c20230101__20231231_z3uNh4sBTI63" style="font-size: 10pt; text-align: right" title="Incentive shares, Granted">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesGranted_pip0_c20230101__20231231_zCU4a4Uaon09" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Granted">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Vested</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--IncentiveSharesVested_pip0_c20230101__20231231_zUjsMFtohEz8" style="font-size: 10pt; text-align: right" title="Incentive shares, Vested">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesVested_pip0_c20230101__20231231_zmZnlKg3f6Oh" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Vested">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Forfeited</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--IncentiveSharesForfeited_pip0_c20230101__20231231_zi5lS6JvxFr6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Incentive shares, Forfeited">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"></td> <td id="xdx_985_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesForfeited_pip0_c20230101__20231231_zRO8muDV6tf9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Forfeited">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Incentive shares outstanding December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_983_ecustom--IncentiveSharesOutstanding_iE_pip0_c20230101__20231231_zk7aWptCWrpd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Incentive shares, Ending Balance">5,000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_983_ecustom--WeightedAverageGrantDateFairValuePerShareIncentiveSharesOutstanding_iE_pip0_c20230101__20231231_zvRZQeDuFhXg" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share, Incentive shares Ending Balance">23</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> The above shares vest at the discretion of the board of directors. In exchange for the share options that were granted above, the holders of the incentive shares agreed to forfeit their rights to incentive shares relating to years two and three of their tenure as a non-executive director. The total expense for these shares recognised in the year ended December 31, 2023 and 2022 was €0.005 million and €0.02 million, respectively. As of December 31, 2023, there was no unrecognised share-based payment expense related to the incentive shares. The shares have been recorded at their fair value at December 31, 2023. Reconciliation to statement of profit and loss <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfReconciliationToStatementOfProfitOrLossTableTextBlock_pn3n3_zeygmVQ1LKbl" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Share-Based Payments (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Schedule of reconciliation to statement of profit or loss</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2021</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt">2020 Earn-Out</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__custom--N2020EarnOutMember_zB1eK5hPdOt8" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Share-based payment (credit)/ expense">-</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--N2020EarnOutMember_zD6gDlqMCMGj" style="width: 12%; font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--N2020EarnOutMember_zbuJewGnuSd3" style="width: 12%; font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">(1,400</td> <td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">RSUs</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_983_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__custom--RSUsMember_zqHebQIHtM94" style="font-size: 10pt; font-weight: bold; text-align: right" title="Share-based payment (credit)/ expense">464</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--RSUsMember_zUpvd3L7VZAc" style="font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">526</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--RSUsMember_za8n2t2V5aEi" style="font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">228</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Incentive shares</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__custom--IncentiveSharesMember_z0xPWAPiPK1c" style="font-size: 10pt; font-weight: bold; text-align: right" title="Share-based payment (credit)/ expense">5</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--IncentiveSharesMember_zK5AjxO29Xvk" style="font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">21</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--IncentiveSharesMember_zKllqTvujLv7" style="font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">331</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Options</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zAiuvyzEPtC2" style="font-size: 10pt; font-weight: bold; text-align: right" title="Share-based payment (credit)/ expense">1,956</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zOLW3pmWsbck" style="font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">2,962</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_znjRvp2w2CK3" style="font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Forfeiture of options - Reversal of expense</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__custom--ForfeitureOfOptionsReversalOfExpenseMember_zGl9vfK59MNb" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Share-based payment (credit)/ expense">(1,032</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--ForfeitureOfOptionsReversalOfExpenseMember_zxFq8nZfKn04" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--ForfeitureOfOptionsReversalOfExpenseMember_zMZqWkxdfHpf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Share-based payment expense/ (credit)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20230101__20231231_z88V8QA65Gjj" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Share-based payment (credit)/ expense">1,393</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20220101__20221231_zk5MDxN60RCg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">3,509</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--SharebasedPaymentCreditExpenses_pn3n3_c20210101__20211231_zKxRfTl0Qgxh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Share-based payment (credit)/ expense">(841</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> </table>

CY2023

htoo

Ordinary Shares Granted

OrdinarySharesGranted

1000000

shares

CY2022Q4

htoo

Rsu Shares Outstanding

RsuSharesOutstanding

87642

shares

CY2021Q4

htoo

Rsu Shares Outstanding

RsuSharesOutstanding

42896

shares

CY2022Q4

htoo

Weighted Average Grant Date Fair Value Per Share Rsu Outstanding

WeightedAverageGrantDateFairValuePerShareRsuOutstanding

11.43

CY2021Q4

htoo

Weighted Average Grant Date Fair Value Per Share Rsu Outstanding

WeightedAverageGrantDateFairValuePerShareRsuOutstanding

12.24

CY2023

htoo

Rsu Granted

RsuGranted

68273

shares

CY2022

htoo

Rsu Granted

RsuGranted

59441

shares

CY2023

htoo

Weighted Average Grant Date Fair Value Per Share Rsu Granted

WeightedAverageGrantDateFairValuePerShareRsuGranted

3.78

CY2022

htoo

Weighted Average Grant Date Fair Value Per Share Rsu Granted

WeightedAverageGrantDateFairValuePerShareRsuGranted

8.00

CY2023

htoo

Rsu Vested

RsuVested

-86566

shares

CY2022

htoo

Rsu Vested

RsuVested

-14253

shares

CY2023

htoo

Weighted Average Grant Date Fair Value Per Share Rsu Vested

WeightedAverageGrantDateFairValuePerShareRsuVested

10.63

CY2022

htoo

Weighted Average Grant Date Fair Value Per Share Rsu Vested

WeightedAverageGrantDateFairValuePerShareRsuVested

12.17

CY2023

htoo

Rsu Forfeited

RsuForfeited

-14396

shares

CY2022

htoo

Rsu Forfeited

RsuForfeited

-442

shares

CY2023

htoo

Weighted Average Grant Date Fair Value Per Share Rsu Forfeited

WeightedAverageGrantDateFairValuePerShareRsuForfeited

11.77

CY2022

htoo

Weighted Average Grant Date Fair Value Per Share Rsu Forfeited

WeightedAverageGrantDateFairValuePerShareRsuForfeited

12.24

CY2023Q4

htoo

Rsu Shares Outstanding

RsuSharesOutstanding

54953

shares

CY2022Q4

htoo

Rsu Shares Outstanding

RsuSharesOutstanding

87642

shares

CY2023Q4

htoo

Weighted Average Grant Date Fair Value Per Share Rsu Outstanding

WeightedAverageGrantDateFairValuePerShareRsuOutstanding

10.20

CY2022Q4

htoo

Weighted Average Grant Date Fair Value Per Share Rsu Outstanding

WeightedAverageGrantDateFairValuePerShareRsuOutstanding

11.43

CY2023

htoo

Expense Recognized Related To Rsus

ExpenseRecognizedRelatedToRsus

470000

eur

CY2022

htoo

Expense Recognized Related To Rsus

ExpenseRecognizedRelatedToRsus

530000

eur

CY2023Q4

htoo

Unamortized Compensation Expense Related To Rsus

UnamortizedCompensationExpenseRelatedToRsus

120000

eur

CY2022Q4

htoo

Unamortized Compensation Expense Related To Rsus

UnamortizedCompensationExpenseRelatedToRsus

350000

eur

CY2023

htoo

Remaining Average Vesting Period

RemainingAverageVestingPeriod

P0Y10M9D

CY2022

htoo

Remaining Average Vesting Period

RemainingAverageVestingPeriod

P1Y8M12D

CY2023

ifrs-full

Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Explanatory

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory

<table cellpadding="0" cellspacing="0" id="xdx_899_eifrs-full--DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory_pn3n3_z2K1pnDzHMbk" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Share-Based Payments (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Schedule of option outstanding</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Number of options</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Weighted average Grant date fair value per share</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Options outstanding December 31, 2021</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--NumberOfOptionsOutstanding_iS_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zwbEZkWvrBDk" style="font-size: 10pt; text-align: right" title="Number of options outstanding, beginning">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zvk6Vi4zpbC8" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share outstanding, beginning">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; font-size: 10pt">Granted</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--OptionsGranted_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zfi2uZtRV292" style="width: 12%; font-size: 10pt; text-align: right" title="Options granted">2,128,554</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td id="xdx_980_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_z1bMIFrsGMRf" style="width: 12%; font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, granted">5.21</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Vested</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--OptionsVested_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zvgjvYSmFBr8" style="font-size: 10pt; text-align: right" title="Options vested">(461,887</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zHqJ8bLEoku" style="font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, vested">3.31</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Forfeited</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--OptionsForfeited_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zcId7o4W4aJ2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Options forfeited">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019_pip0_c20220101__20221231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zgoGa01Id9Va" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, forfeited">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Options outstanding December 31, 2022</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--NumberOfOptionsOutstanding_iS_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zXzJVIDjCaOd" style="font-size: 10pt; font-weight: bold; text-align: right" title="Number of options outstanding, beginning">1,666,667</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zLn117au8utk" style="font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share outstanding, beginning">5.21</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Granted during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--OptionsGranted_pid_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zLZPcP5Bf8Qj" style="font-size: 10pt; text-align: right" title="Options granted">154,074</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_98C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zahSvrVc6eAc" style="font-size: 10pt; text-align: right" title="Weighted average Grant date fair value per share, granted">2.87</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Vested during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--OptionsVested_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zU2hnupfiGqa" style="font-size: 10pt; text-align: right" title="Options vested">(354,074</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zCayC4tc0wt8" style="font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, vested">4.71</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Forfeited during the year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--OptionsForfeited_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zKs2vDTqgGB8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Options forfeited">(666,667</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_z9piAZ88a2c4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Weighted average grant date fair value per share, forfeited">6.16</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Options outstanding December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_ecustom--NumberOfOptionsOutstanding_iE_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zwn4WcluFZXh" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Number of options outstanding, ending">800,000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td> <td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pip0_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OptionsMember_zby53RG43kE4" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average Grant date fair value per share outstanding, ending">6.14</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table>

CY2023

ifrs-full

Key Management Personnel Compensation Sharebased Payment

KeyManagementPersonnelCompensationSharebasedPayment

1960000

eur

CY2022

ifrs-full

Key Management Personnel Compensation Sharebased Payment

KeyManagementPersonnelCompensationSharebasedPayment

2960000

eur

CY2023

ifrs-full

Key Management Personnel Compensation Termination Benefits

KeyManagementPersonnelCompensationTerminationBenefits

3410000

eur

CY2022

ifrs-full

Key Management Personnel Compensation Termination Benefits

KeyManagementPersonnelCompensationTerminationBenefits

8270000

eur

CY2023

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P3Y

CY2022

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P4Y

CY2023

htoo

Incentive Share Granted

IncentiveShareGranted

5000

shares

CY2021Q4

htoo

Incentive Shares Outstanding

IncentiveSharesOutstanding

30000

shares

CY2021Q4

htoo

Weighted Average Grant Date Fair Value Per Share Incentive Shares Outstanding

WeightedAverageGrantDateFairValuePerShareIncentiveSharesOutstanding

23

CY2022

htoo

Incentive Shares Forfeited

IncentiveSharesForfeited

-25000

shares

CY2022Q4

htoo

Incentive Shares Outstanding

IncentiveSharesOutstanding

5000

shares

CY2022Q4

htoo

Weighted Average Grant Date Fair Value Per Share Incentive Shares Outstanding

WeightedAverageGrantDateFairValuePerShareIncentiveSharesOutstanding

23

CY2023Q4

htoo

Incentive Shares Outstanding

IncentiveSharesOutstanding

5000

shares

CY2023Q4

htoo

Weighted Average Grant Date Fair Value Per Share Incentive Shares Outstanding

WeightedAverageGrantDateFairValuePerShareIncentiveSharesOutstanding

23

CY2023

htoo

Expense Recognised For Incentive Shares

ExpenseRecognisedForIncentiveShares

5000.000

eur

CY2022

htoo

Expense Recognised For Incentive Shares

ExpenseRecognisedForIncentiveShares

20000.00

eur

CY2023

htoo

Unrecognised Share Based Payment Expense

UnrecognisedShareBasedPaymentExpense

0

eur

CY2023

htoo

Sharebased Payment Credit Expenses

SharebasedPaymentCreditExpenses

1393000

eur

CY2022

htoo

Sharebased Payment Credit Expenses

SharebasedPaymentCreditExpenses

3509000

eur

CY2021

htoo

Sharebased Payment Credit Expenses

SharebasedPaymentCreditExpenses

-841000

eur

CY2023

htoo

Disclosure Of Lease Explanatory

DisclosureOfLeaseExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0%"></td> <td style="width: 21.3pt">9.</td> <td>Leases</td></tr> </table> In the normal course of its business, the Group leases property, vehicles and land. On December 20, 2022, the Group entered into a sale and leaseback transaction relating to its production facility at Benavente. The leaseback arrangement has an initial term of 20 years and will be automatically renewed for a further ten years unless the Group provides sufficient notice to terminate. On January 1, 2021, the Group entered into a property sub-lease for office space with a related party. The property sub-lease has an initial term of five years and will be automatically renewed for a further five years if neither the landlord nor tenant provide sufficient notice to terminate. The Group has the option to terminate the sub-lease without penalty any time after the first anniversary of the lease provided sufficient notice is communicated to the landlord. The terms of this sub-lease agreement were negotiated on an arms-length basis. The Group has estimated the duration of the property sub-lease to be four years from lease commencement, considering the cancellable period which represents a change of estimate from the prior year. At inception of this lease, we estimated that the term would only be two years. This change in estimate has been accounted for prospectively in these financial statements. The Group’s expansion plans mean the current sub-lease in Portugal may not be fit for purpose and therefore, the Group is expected to terminate the sub-lease within two years. The Group is currently exploring real estate opportunities in Portugal. In the fourth quarter of 2021, the Group entered into a license agreement for shared office space in Ireland. The license agreement has a term of <span id="xdx_90A_esrt--MinimumRemainingTermsOfLeasesAndConcessionsOnUndevelopedAcreage1_dtM_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeSpaceMember_z5QnuEXyhmH8" title="Term">12 months and will be automatically renewed for another year if neither party provide sufficient notice to terminate before the end of the term. During Q4 2022, the Group extended its lease agreement by a further 24 months. The vehicle leases commenced in July 2021 and since then, the Group has entered into eighteen separate contracts. The duration of the contracts range from <span id="xdx_90D_esrt--MinimumRemainingTermsOfLeasesAndConcessionsOnUndevelopedAcreage1_dtM_c20210701__20210731__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zKq8GftYt2Uk" title="Term">48 to <span id="xdx_90D_esrt--MinimumRemainingTermsOfLeasesAndConcessionsOnUndevelopedAcreage1_dtM_c20210701__20210731__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zNvfgbPcGED2" title="Term">60 months. The land leases were entered into for the purpose of developing our Évora I and II projects. The two land leases were negotiated and signed with the respective owners for 30 years and are extendable. During 2023, we entered into two further land leases. The first lease has a term of 30 years with the second having a term of 29 years. Both leases will be automatically renewed for another 5 years if neither party provide sufficient notice to terminate before the end of the term. Other licenses entered into in 2023 include various equipment items in January and March. The duration of the contracts range from <span id="xdx_902_esrt--MinimumRemainingTermsOfLeasesAndConcessionsOnUndevelopedAcreage1_dtM_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OtherLicensesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zQI8EMOHWB19" title="Term">36 to <span id="xdx_902_esrt--MinimumRemainingTermsOfLeasesAndConcessionsOnUndevelopedAcreage1_dtM_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OtherLicensesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zIkDI0BPAep7" title="Term">60 months. The Group has elected not to recognize right-of-use assets and lease liabilities for leases of low-value assets and short-term leases. The Group recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term. Information about leases for which the Group is a lessee is presented below. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"></td> <td style="width: 15pt">i.</td> <td style="text-align: justify">Right-of-use assets</td></tr> </table> Right-of-use assets related to leased properties, vehicles and land are presented as property, plant and equipment. <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatoryTableTextBlock_pn3n3_zOGgvW3Lvwoa" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Equipment</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Properties</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Vehicles</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Land</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 45%; font-size: 10pt; font-weight: bold">January 1, 2022</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--RightofuseAssets_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_z1XzrFp4XHUh" style="width: 8%; font-size: 10pt; text-align: right" title="Right-of-use assets, beginning balance">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--RightofuseAssets_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zcEBDtUNiPNl" style="width: 8%; font-size: 10pt; text-align: right" title="Right-of-use assets, beginning balance">357</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--RightofuseAssets_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zwlxLrf1taQ" style="width: 8%; font-size: 10pt; text-align: right" title="Right-of-use assets, beginning balance">249</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--RightofuseAssets_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zxTgSWeTmD3" style="width: 8%; font-size: 10pt; text-align: right" title="Right-of-use assets, beginning balance">186</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--RightofuseAssets_iS_pn3n3_c20220101__20221231_zBkwerSU4CXj" style="width: 8%; font-size: 10pt; text-align: right" title="Right-of-use assets, beginning balance">792</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Additions right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zCd1rOOQmrw2" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">48</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_z04SZ2aHmstc" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">6,673</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zx5UqLVqQDUi" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">274</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zIS6hOWfDPtg" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231_z3kB26coAzzg" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">6,995</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Revaluation of right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zRvtsZkUN8Yl" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zlBUJtlzZbDe" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">708</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zhHF7IL4SfJb" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zdpGVVxFiwHc" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20220101__20221231_ze0hxgecxL7" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">708</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Derecognition of right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--DerecognitionOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zd5lCtkL9PP2" style="font-size: 10pt; text-align: right" title="Derecognition of right-of-use assets">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--DerecognitionOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zfikYEkexf7" style="font-size: 10pt; text-align: right" title="Derecognition of right-of-use assets">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--DerecognitionOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zWgfuF73xxz1" style="font-size: 10pt; text-align: right" title="Derecognition of right-of-use assets">(44</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--DerecognitionOfRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zqOJOcqdVzG2" style="font-size: 10pt; text-align: right" title="Derecognition of right-of-use assets">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--DerecognitionOfRightofuseAssets_pn3n3_c20220101__20221231_zFQgNuC0oDX2" style="font-size: 10pt; text-align: right" title="Derecognition of right-of-use assets">(44</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Depreciation charge for the period</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zuJyWXpiOVqj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(3</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zkKtjlCvQyO" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(360</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zKNL13o1mqN9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(84</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zydlDEngLwx" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(7</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20220101__20221231_zktVZ6OsIQk7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(454</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold">January 1, 2023</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_eifrs-full--RightofuseAssets_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zswSpFFXMvgi" style="font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, beginning balance">45</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_980_eifrs-full--RightofuseAssets_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zISDUdGnGSh2" style="font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, beginning balance">7,378</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_980_eifrs-full--RightofuseAssets_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z5JVZgjDZlpk" style="font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, beginning balance">395</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--RightofuseAssets_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zmd6e2u9la7b" style="font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, beginning balance">179</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_eifrs-full--RightofuseAssets_iS_pn3n3_c20230101__20231231_zJHyD8GO4gwe" style="font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, beginning balance">7,997</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Additions right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_z2XOPmpFrGU3" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">36</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zwxb2CQt7GE3" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z2OIAXRJ3vs9" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">230</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zGHG1uQdz5bd" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">2,806</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20230101__20231231_ze3UunfqKEWh" style="font-size: 10pt; text-align: right" title="Additions right-of-use assets">3,072</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Revaluation of right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zGMrrOVQJcTl" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zrX9u5MicGy8" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">150</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z2B8xHFZv0Li" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zjHKJG6recHf" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--RevaluationOfRightofuseAssets_pn3n3_c20230101__20231231_zvUDZ2WLTEX7" style="font-size: 10pt; text-align: right" title="Revaluation of right-of-use assets">150</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Derecognition of right-of-use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--DerecognitionOfRightofuseAssets_pn3n3_c20230101__20231231_z8pv3k6wP957" style="font-size: 10pt; text-align: right" title="Derecognition of right-of-use assets">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Depreciation charge for the period</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_z8UcjWSEDbba" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(24</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zJwdvIztIZH1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(702</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zn9tUkoCV0dd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(126</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zZIhcAkXR0G" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(98</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_iN_pn3n3_di_c20230101__20231231_za7a6TfI0bEh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Depreciation charge for the period">(950</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_eifrs-full--RightofuseAssets_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--EquipmentsMember_zQdxEitIXTZ3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, ending balance">57</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_980_eifrs-full--RightofuseAssets_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zH5Mv0N4Uotg" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, ending balance">6,826</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_981_eifrs-full--RightofuseAssets_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zFPNfBY6g7U3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, ending balance">499</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_989_eifrs-full--RightofuseAssets_iE_pn3n3_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zgaNNmb2Lbgd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, ending balance">2,887</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_989_eifrs-full--RightofuseAssets_iE_pn3n3_c20230101__20231231_zTcq4gq81CXe" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Right-of-use assets, ending balance">10,269</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"></td> <td style="width: 15pt">ii.</td> <td style="text-align: justify">Amounts recognized in the Consolidated statement of profit or loss and other comprehensive income.</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89A_eifrs-full--DisclosureOfProfitLossFromOperatingActivitiesExplanatory_pn3n3_z9OHxQw6uFQ5" style="border-collapse: collapse; width: 80%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of statement of profit or loss</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20230101__20231231_z5YLOG2ASSwc" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_498_20220101__20221231_zxcgu1qPAdj9" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20210101__20211231_zeUv1lXJ9USb" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2021</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--InterestOnLeaseLiabilities_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left">Interest on lease liabilities</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">530</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">32</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">22</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_i_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Expenses relating to short-term leases</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">161</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">428</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">127</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DepreciationRightofuseAsset_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Depreciation of right-of-use assets</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">950</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">454</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">319</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"></td> <td style="width: 15pt">iii.</td> <td style="text-align: justify">Amounts recognized in statement of cash flows.</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_890_eifrs-full--DisclosureOfCashFlowStatementExplanatory_pn3n3_zGhq2GBTvWQ" style="border-collapse: collapse; width: 80%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Schedule of statement of cash flows</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_49D_20230101__20231231_zkEYjGXAEXd6" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_498_20220101__20221231_zqBog4FioTX5" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_490_20210101__20211231_z3ScM7rtugCj" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2021</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--TotalCashOutflowForLeases_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Total cash outflow for leases</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">1,291</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">1,314</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">470</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"></td> <td style="width: 15pt">iv.</td> <td style="text-align: justify">Lease liabilities.</td></tr> </table> Lease liabilities are payable as follows. <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--DisclosureOfFutureMinimumLeaseLiabilitiesExplanatory_pn3n3_zBK9SsAvYy5c" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 3)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of future minimum lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Future minimum lease payments 2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Interest 2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Present value of minimum lease payments 2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 55%; font-size: 10pt; text-align: left">Less than one year (note 19)</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--LessThanOneYearMember_zdxiw1KX1l59" style="width: 12%; font-size: 10pt; text-align: right" title="Future minimum lease payments">1,343</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--MaturityAxis__custom--LessThanOneYearMember_zRhDopzmp6ck" style="width: 12%; font-size: 10pt; text-align: right" title="Interest">517</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--LessThanOneYearMember_zXeLh04W5cmf" style="width: 12%; font-size: 10pt; text-align: right" title="Present value of minimum lease payments">826</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Between two and five years</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zaDWD3xz7qZ3" style="font-size: 10pt; text-align: right" title="Future minimum lease payments">4,216</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zW6W93qzvtW9" style="font-size: 10pt; text-align: right" title="Interest">2,262</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zje8omVRPhac" style="font-size: 10pt; text-align: right" title="Present value of minimum lease payments">1,954</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">More than five years</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--MoreThanFiveYearsMember_zQdzuxucNo52" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Future minimum lease payments">11,364</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--MaturityAxis__custom--MoreThanFiveYearsMember_zc8BTMWFVqKc" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest">3,360</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--MoreThanFiveYearsMember_z5Dx7HqXF0gk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Present value of minimum lease payments">8,004</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231_zGLintdz14Pd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Future minimum lease payments">16,923</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231_z5L0LfNwwG0i" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest">6,139</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231_zUTkorYb4hId" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Present value of minimum lease payments">10,784</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--DisclosureOfReconciliationOfLeaseLiabilitiesExplanatory_pn3n3_zF7JvxGyGdTa" style="border-collapse: collapse; width: 60%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of reconciliation of lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Reconciliation of lease liabilities is as follows:</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 81%; font-size: 10pt; font-weight: bold">Balance at January 1, 2022</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--LeaseLiabilities_iS_pn3n3_c20220101__20221231_zRYbEcbLeiSk" style="width: 16%; font-size: 10pt; font-weight: bold; text-align: right" title="Balance at beginning">800</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Payment of lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--PaymentOfLeaseLiabilities_c20220101__20221231_zNe58otYnVOe" style="font-size: 10pt; text-align: right" title="Payment of lease liabilities">(445</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">New leases</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--NewLeases_c20220101__20221231_zLJh6OioxkEc" style="font-size: 10pt; text-align: right" title="New leases">7,303</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Revaluations</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--LeaseLiabilitiesRevaluations_c20220101__20221231_zkHnVBjTYGc1" style="font-size: 10pt; text-align: right" title="Revaluations">708</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Derecognition</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--LeaseLiabilitiesDerecognition_c20220101__20221231_zEJkrGIHT8H8" style="font-size: 10pt; text-align: right" title="Derecognition">(44</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Interest expense</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--InterestExpense_pn3n3_c20220101__20221231_zpl79ttH2Zt1" style="font-size: 10pt; text-align: right" title="Interest expense">32</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Interest paid</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--InterestPaids_c20220101__20221231_zlootjpyBuz8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest paid">(32</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold">Balance at January 1, 2023</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_eifrs-full--LeaseLiabilities_iS_pn3n3_c20230101__20231231_zxtpvVRidSQ8" style="font-size: 10pt; font-weight: bold; text-align: right" title="Balance at beginning">8,322</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Payment of lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--PaymentOfLeaseLiabilities_c20230101__20231231_zyK5htyqWQn9" style="font-size: 10pt; text-align: right" title="Payment of lease liabilities">(760</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">New leases</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--NewLeases_c20230101__20231231_z3IUy9GoBa68" style="font-size: 10pt; text-align: right" title="New leases">3,072</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Revaluations</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--LeaseLiabilitiesRevaluations_c20230101__20231231_zZleD1voSihc" style="font-size: 10pt; text-align: right" title="Revaluations">151</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Derecognition</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--LeaseLiabilitiesDerecognition_c20230101__20231231_zVv850d77FEh" style="font-size: 10pt; text-align: right" title="Derecognition">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Interest expense</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--InterestExpense_pn3n3_c20230101__20231231_za3JpVqjnJg7" style="font-size: 10pt; text-align: right" title="Interest expense">530</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Interest paid</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--InterestPaids_c20230101__20231231_za58h24le5ka" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest paid">(530</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Balance at December 31, 2023</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--LeaseLiabilities_iE_pn3n3_c20230101__20231231_zaUP3sUm7dR3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Balance at ending">10,785</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89C_eifrs-full--ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory_pn3n3_zemelPczAoyc" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 5)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Schedule of Lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20231231_zHQulJX9L2A5" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_498_20221231_zVbyoaPanSWk" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--LeaseLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Non-current</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--NoncurrentLeaseLiabilities_i01I_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; font-size: 10pt; text-align: left">Lease liability</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">9,958</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">7,651</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CurrentLeaseLiabilitiesAbstract_iB_zlqfJJRVWXVc" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Current</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--TradeAndOtherPayablesNote19_i01I_zrOwB3Nyfmp1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Trade and other payables (note 19)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">826</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">671</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--CurrentOtherLeaseLiabilities_i01I_pn3n3_zHhvoxbOpiXk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Balance at December 31</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">10,784</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">8,322</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> The Group discounted its remaining lease payments for the calculation of the lease liability using an incremental borrowing rate ranging between 3% and 6%.

CY2021Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

792000

eur

CY2022

ifrs-full

Additions To Rightofuse Assets

AdditionsToRightofuseAssets

6995000

eur

CY2022

htoo

Revaluation Of Rightofuse Assets

RevaluationOfRightofuseAssets

708000

eur

CY2022

htoo

Derecognition Of Rightofuse Assets

DerecognitionOfRightofuseAssets

-44000

eur

CY2022

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

454000

eur

CY2022Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

7997000

eur

CY2023

ifrs-full

Additions To Rightofuse Assets

AdditionsToRightofuseAssets

3072000

eur

CY2023

htoo

Revaluation Of Rightofuse Assets

RevaluationOfRightofuseAssets

150000

eur

CY2023

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

950000

eur

CY2023Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

10269000

eur

CY2023

ifrs-full

Disclosure Of Profit Loss From Operating Activities Explanatory

DisclosureOfProfitLossFromOperatingActivitiesExplanatory

<table cellpadding="0" cellspacing="0" id="xdx_89A_eifrs-full--DisclosureOfProfitLossFromOperatingActivitiesExplanatory_pn3n3_z9OHxQw6uFQ5" style="border-collapse: collapse; width: 80%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of statement of profit or loss</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20230101__20231231_z5YLOG2ASSwc" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_498_20220101__20221231_zxcgu1qPAdj9" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20210101__20211231_zeUv1lXJ9USb" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2021</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--InterestOnLeaseLiabilities_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left">Interest on lease liabilities</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">530</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">32</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">22</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_i_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Expenses relating to short-term leases</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">161</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">428</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">127</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DepreciationRightofuseAsset_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Depreciation of right-of-use assets</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">950</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">454</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">319</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>

CY2023

htoo

Interest On Lease Liabilities

InterestOnLeaseLiabilities

530000

eur

CY2022

htoo

Interest On Lease Liabilities

InterestOnLeaseLiabilities

32000

eur

CY2021

htoo

Interest On Lease Liabilities

InterestOnLeaseLiabilities

22000

eur

CY2023

ifrs-full

Expense Relating To Shortterm Leases For Which Recognition Exemption Has Been Used

ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

161000

eur

CY2022

ifrs-full

Expense Relating To Shortterm Leases For Which Recognition Exemption Has Been Used

ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

428000

eur

CY2021

ifrs-full

Expense Relating To Shortterm Leases For Which Recognition Exemption Has Been Used

ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

127000

eur

CY2023

htoo

Depreciation Rightofuse Asset

DepreciationRightofuseAsset

950000

eur

CY2022

htoo

Depreciation Rightofuse Asset

DepreciationRightofuseAsset

454000

eur

CY2021

htoo

Depreciation Rightofuse Asset

DepreciationRightofuseAsset

319000

eur

CY2023

ifrs-full

Disclosure Of Cash Flow Statement Explanatory

DisclosureOfCashFlowStatementExplanatory

<table cellpadding="0" cellspacing="0" id="xdx_890_eifrs-full--DisclosureOfCashFlowStatementExplanatory_pn3n3_zGhq2GBTvWQ" style="border-collapse: collapse; width: 80%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Schedule of statement of cash flows</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_49D_20230101__20231231_zkEYjGXAEXd6" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_498_20220101__20221231_zqBog4FioTX5" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_490_20210101__20211231_z3ScM7rtugCj" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2021</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--TotalCashOutflowForLeases_i_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Total cash outflow for leases</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">1,291</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">1,314</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">470</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td></tr> </table>

CY2023

htoo

Total Cash Outflow For Leases

TotalCashOutflowForLeases

1291000

eur

CY2022

htoo

Total Cash Outflow For Leases

TotalCashOutflowForLeases

1314000

eur

CY2022Q4

htoo

Current Other Lease Liabilities

CurrentOtherLeaseLiabilities

8322000

eur

CY2023

htoo

Disclosure Of Inventory Explanatory

DisclosureOfInventoryExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">10.</td> <td>Inventory</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--ScheduleOfInventoryTableTextBlock_pn3n3_zv0kcew8AtM1" style="border-collapse: collapse; width: 86%; margin-left: 21.3pt; margin-right: auto; margin-bottom: auto" summary="xdx: Disclosure - Inventory (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of inventory</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt; text-align: left">Raw materials</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_eifrs-full--RawMaterials_pn3n3_c20231231_ztrdHwtTqeva" style="width: 10%; font-size: 10pt; font-weight: bold; text-align: right">1,968</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--RawMaterials_pn3n3_c20221231_zoTCYEhaBdC" style="width: 10%; font-size: 10pt; text-align: right">5,785</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Work in progress</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_eifrs-full--WorkInProgress_iI_pn3n3_c20231231_zbvh9kcXmHuj" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">1,704</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--WorkInProgress_iI_pn3n3_c20221231_zepyn7sjYMMi" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">16,551</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_983_eifrs-full--InventoriesTotal_pn3n3_c20231231_zPoCaJTBcNKh" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">3,672</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--InventoriesTotal_pn3n3_c20221231_zDcrB7HMx9P8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">22,336</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> Inventories have been reduced by €13.9 million (2022: €nil 0 ) as a result of the write-down to net realisable value. These significant impairments relate to specific components manufactured for legacy designs for which negotiations with prospective buyers have stalled. This write-down was recognised as an expense during 2023, in ‘cost of sales’. Inventories of €8.8 million were consumed during the year ended December 31, 2023 (2022: €17.6 million). During 2023, we incurred €0.5 million (2022: €0.5 million) of production, conversion and other costs incurred in bringing the inventory to its present condition. These costs have been included in ‘administration costs’. The cost of scraped materials through the normal production cycle amounted to €1.3 million (2022: €0.4 million). These items were recognised as an expense during 2023, in ‘cost of sales’.

CY2021

htoo

Total Cash Outflow For Leases

TotalCashOutflowForLeases

470000

eur

CY2023

htoo

Disclosure Of Future Minimum Lease Liabilities Explanatory

DisclosureOfFutureMinimumLeaseLiabilitiesExplanatory

<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--DisclosureOfFutureMinimumLeaseLiabilitiesExplanatory_pn3n3_zBK9SsAvYy5c" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 3)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of future minimum lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Future minimum lease payments 2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Interest 2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Present value of minimum lease payments 2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 55%; font-size: 10pt; text-align: left">Less than one year (note 19)</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--LessThanOneYearMember_zdxiw1KX1l59" style="width: 12%; font-size: 10pt; text-align: right" title="Future minimum lease payments">1,343</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--MaturityAxis__custom--LessThanOneYearMember_zRhDopzmp6ck" style="width: 12%; font-size: 10pt; text-align: right" title="Interest">517</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--LessThanOneYearMember_zXeLh04W5cmf" style="width: 12%; font-size: 10pt; text-align: right" title="Present value of minimum lease payments">826</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Between two and five years</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zaDWD3xz7qZ3" style="font-size: 10pt; text-align: right" title="Future minimum lease payments">4,216</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zW6W93qzvtW9" style="font-size: 10pt; text-align: right" title="Interest">2,262</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zje8omVRPhac" style="font-size: 10pt; text-align: right" title="Present value of minimum lease payments">1,954</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">More than five years</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--MoreThanFiveYearsMember_zQdzuxucNo52" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Future minimum lease payments">11,364</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231__ifrs-full--MaturityAxis__custom--MoreThanFiveYearsMember_zc8BTMWFVqKc" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest">3,360</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231__ifrs-full--MaturityAxis__custom--MoreThanFiveYearsMember_z5Dx7HqXF0gk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Present value of minimum lease payments">8,004</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--FutureMinimumLeasePayments_pn3n3_c20231231_zGLintdz14Pd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Future minimum lease payments">16,923</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20230101__20231231_z5L0LfNwwG0i" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest">6,139</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--PresentValueOfMinimumLeasePayments_pn3n3_c20231231_zUTkorYb4hId" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Present value of minimum lease payments">10,784</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>

CY2023Q4

htoo

Future Minimum Lease Payments

FutureMinimumLeasePayments

16923000

eur

CY2023

ifrs-full

Interest Expense On Lease Liabilities

InterestExpenseOnLeaseLiabilities

6139000

eur

CY2023Q4

htoo

Present Value Of Minimum Lease Payments

PresentValueOfMinimumLeasePayments

10784000

eur

CY2023

htoo

Disclosure Of Reconciliation Of Lease Liabilities Explanatory

DisclosureOfReconciliationOfLeaseLiabilitiesExplanatory

<table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--DisclosureOfReconciliationOfLeaseLiabilitiesExplanatory_pn3n3_zF7JvxGyGdTa" style="border-collapse: collapse; width: 60%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of reconciliation of lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Reconciliation of lease liabilities is as follows:</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 81%; font-size: 10pt; font-weight: bold">Balance at January 1, 2022</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--LeaseLiabilities_iS_pn3n3_c20220101__20221231_zRYbEcbLeiSk" style="width: 16%; font-size: 10pt; font-weight: bold; text-align: right" title="Balance at beginning">800</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Payment of lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--PaymentOfLeaseLiabilities_c20220101__20221231_zNe58otYnVOe" style="font-size: 10pt; text-align: right" title="Payment of lease liabilities">(445</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">New leases</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--NewLeases_c20220101__20221231_zLJh6OioxkEc" style="font-size: 10pt; text-align: right" title="New leases">7,303</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Revaluations</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--LeaseLiabilitiesRevaluations_c20220101__20221231_zkHnVBjTYGc1" style="font-size: 10pt; text-align: right" title="Revaluations">708</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Derecognition</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--LeaseLiabilitiesDerecognition_c20220101__20221231_zEJkrGIHT8H8" style="font-size: 10pt; text-align: right" title="Derecognition">(44</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Interest expense</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--InterestExpense_pn3n3_c20220101__20221231_zpl79ttH2Zt1" style="font-size: 10pt; text-align: right" title="Interest expense">32</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Interest paid</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--InterestPaids_c20220101__20221231_zlootjpyBuz8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest paid">(32</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold">Balance at January 1, 2023</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_eifrs-full--LeaseLiabilities_iS_pn3n3_c20230101__20231231_zxtpvVRidSQ8" style="font-size: 10pt; font-weight: bold; text-align: right" title="Balance at beginning">8,322</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Payment of lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--PaymentOfLeaseLiabilities_c20230101__20231231_zyK5htyqWQn9" style="font-size: 10pt; text-align: right" title="Payment of lease liabilities">(760</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">New leases</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--NewLeases_c20230101__20231231_z3IUy9GoBa68" style="font-size: 10pt; text-align: right" title="New leases">3,072</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Revaluations</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--LeaseLiabilitiesRevaluations_c20230101__20231231_zZleD1voSihc" style="font-size: 10pt; text-align: right" title="Revaluations">151</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Derecognition</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--LeaseLiabilitiesDerecognition_c20230101__20231231_zVv850d77FEh" style="font-size: 10pt; text-align: right" title="Derecognition">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Interest expense</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--InterestExpense_pn3n3_c20230101__20231231_za3JpVqjnJg7" style="font-size: 10pt; text-align: right" title="Interest expense">530</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Interest paid</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--InterestPaids_c20230101__20231231_za58h24le5ka" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Interest paid">(530</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Balance at December 31, 2023</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--LeaseLiabilities_iE_pn3n3_c20230101__20231231_zaUP3sUm7dR3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Balance at ending">10,785</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>

CY2021Q4

ifrs-full

Lease Liabilities

LeaseLiabilities

800000

eur

CY2022

htoo

Payment Of Lease Liabilities

PaymentOfLeaseLiabilities

-445000

eur

CY2022

htoo

New Leases

NewLeases

7303000

eur

CY2022

htoo

Lease Liabilities Revaluations

LeaseLiabilitiesRevaluations

708000

eur

CY2022

htoo

Lease Liabilities Derecognition

LeaseLiabilitiesDerecognition

-44000

eur

CY2022

ifrs-full

Interest Expense

InterestExpense

32000

eur

CY2022

htoo

Interest Paids

InterestPaids

-32000

eur

CY2022Q4

ifrs-full

Lease Liabilities

LeaseLiabilities

8322000

eur

CY2023

htoo

Payment Of Lease Liabilities

PaymentOfLeaseLiabilities

-760000

eur

CY2023

htoo

New Leases

NewLeases

3072000

eur

CY2023

htoo

Lease Liabilities Revaluations

LeaseLiabilitiesRevaluations

151000

eur

CY2023

ifrs-full

Interest Expense

InterestExpense

530000

eur

CY2023

htoo

Interest Paids

InterestPaids

-530000

eur

CY2023Q4

ifrs-full

Lease Liabilities

LeaseLiabilities

10785000

eur

CY2023

ifrs-full

Explanation Of Difference Between Operating Lease Commitments Disclosed Applying Ias17 And Lease Liabilities Recognised At Date Of Initial Application Of Ifrs16 Explanatory

ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory

<table cellpadding="0" cellspacing="0" id="xdx_89C_eifrs-full--ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory_pn3n3_zemelPczAoyc" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Leases (Details 5)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Schedule of Lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20231231_zHQulJX9L2A5" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_498_20221231_zVbyoaPanSWk" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--LeaseLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Non-current</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--NoncurrentLeaseLiabilities_i01I_pn3n3" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; font-size: 10pt; text-align: left">Lease liability</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">9,958</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">7,651</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CurrentLeaseLiabilitiesAbstract_iB_zlqfJJRVWXVc" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Current</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--TradeAndOtherPayablesNote19_i01I_zrOwB3Nyfmp1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Trade and other payables (note 19)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">826</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">671</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--CurrentOtherLeaseLiabilities_i01I_pn3n3_zHhvoxbOpiXk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Balance at December 31</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">10,784</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">8,322</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>

CY2023Q4

ifrs-full

Noncurrent Lease Liabilities

NoncurrentLeaseLiabilities

9958000

eur

CY2022Q4

ifrs-full

Noncurrent Lease Liabilities

NoncurrentLeaseLiabilities

7651000

eur

CY2023Q4

htoo

Trade And Other Payables Note19

TradeAndOtherPayablesNote19

826000

eur

CY2022Q4

htoo

Trade And Other Payables Note19

TradeAndOtherPayablesNote19

671000

eur

CY2023Q4

htoo

Current Other Lease Liabilities

CurrentOtherLeaseLiabilities

10784000

eur

CY2023Q4

ifrs-full

Raw Materials

RawMaterials

1968000

eur

CY2022Q4

ifrs-full

Raw Materials

RawMaterials

5785000

eur

CY2023Q4

ifrs-full

Work In Progress

WorkInProgress

1704000

eur

CY2022Q4

ifrs-full

Work In Progress

WorkInProgress

16551000

eur

CY2023Q4

ifrs-full

Inventories Total

InventoriesTotal

3672000

eur

CY2022Q4

ifrs-full

Inventories Total

InventoriesTotal

22336000

eur

CY2023Q4

htoo

Change In Inventories

ChangeInInventories

13900000

eur

CY2022Q4

htoo

Change In Inventories

ChangeInInventories

0

eur

CY2023Q4

ifrs-full

Inventories

8800000

eur

CY2022Q4

ifrs-full

Inventories

17600000

eur

CY2023Q4

ifrs-full

Production Supplies

ProductionSupplies

500000

eur

CY2022Q4

ifrs-full

Production Supplies

ProductionSupplies

500000

eur

CY2023Q4

htoo

Inventory Cost Materials

InventoryCostMaterials

1300000

eur

CY2022Q4

htoo

Inventory Cost Materials

InventoryCostMaterials

400000

eur

CY2023

ifrs-full

Disclosure Of Income Tax Explanatory

DisclosureOfIncomeTaxExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">11.</td> <td>Taxation</td></tr> </table> The Group recorded a loss before income tax of €31 million during the year ended December 31, 2023 (2022: €27.3 million loss), which was reduced by €<span id="xdx_90A_eifrs-full--GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk_pn5n6_c20230101__20231231_zEt5KhsQtcM9" title="Non-cash fair value gains on derivative financial instruments">6.9 million (2022: €<span id="xdx_90E_eifrs-full--GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk_pn5n6_c20220101__20221231_zlxtGVMG0JX1" title="Non-cash fair value gains on derivative financial instruments">7.6 million) related to non-cash fair value gains on its derivative financial instruments (Warrants). For the year ended December 31, 2021, the Group earned no revenues and generated tax losses. The group earned no revenue during 2022 and 2021. During 2023, 2022 and 2021, the Group’s Portuguese operations were subject to a statutory tax rate of 21%. In Ireland, the headline corporate income tax rate for trading companies is 12.5%, with a rate of 25% applicable to other non-trading sources. A reconciliation between taxes on income / losses reflected on the Consolidated statement of profit or loss and other comprehensive income and the expected income tax benefit, based on the Company’s statutory tax rate, for the years ended December 31, 2023, 2022 and 2021 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleOfReconciliationOfEffectiveTaxRateTableTextBlock_pn3n3_zyNYrda8lkJf" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Taxation (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold">Schedule of reconciliation of effective tax rate</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" id="xdx_496_20230101__20231231_zD1SmTTeKHXd" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" id="xdx_491_20220101__20221231_zWWAgLwbTDHl" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" id="xdx_493_20210101__20211231_z4GOUixTYyZ8" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">2022</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">2021</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td></tr> <tr id="xdx_407_eifrs-full--ProfitLossBeforeTax_zptlBfcifE81" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left">Profit/ (loss) before tax</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">(30,857</td> <td style="width: 1%; font-size: 10pt; text-align: left">)</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">(27,313</td> <td style="width: 1%; font-size: 10pt; text-align: left">)</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">23,564</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_maITECOz7qX_zypiCOYUYts2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Tax using Company’s domestic tax rate at 12.5%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,857</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,414</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2,945</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_409_ecustom--TaxEffectOfAbstract_iB_zC3MIsGOF5W6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-style: italic">Tax effect of:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--NondeductibleExpensesNontaxableIncome_i01_pn3n3_maITECOz7qX_zJD5kZmvK5He" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Non-deductible expenses / non-taxable income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(967</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(842</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,848</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CurrentyearLossesForWhichNoDeferredTaxAssetIsRecognized_i01_pn3n3_maITECOz7qX_z6BxZ13uM458" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Current-year losses for which no deferred tax asset is recognized</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(4,647</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(3,973</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,312</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_406_ecustom--ImpactsOfDifferentForeignTaxRates_i01N_pn3n3_di_msITECOz7qX_zfcMODmLUFJf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Impacts of different foreign tax rates</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,916</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,435</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">409</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--IncomeTaxExpenseContinuingOperations_i01T_pn3n3_mtITECOz7qX_z1JtuuzWCrbk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Total tax charge</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">159</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">34</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> As of December 31, 2023, the Group had unrecognised deferred tax assets of €11 million (2022: €6.2 million) mostly relating to tax losses incurred. No deferred tax assets have been recognized due to the uncertainty of the Group’s ability to generate taxable profits in the foreseeable future. The current assessment regarding the usability of deferred tax assets may change, depending on the Group’s taxable income in future years.

CY2023

htoo

Profits Loss Before Tax

ProfitsLossBeforeTax

31000000

eur

CY2022

htoo

Profits Loss Before Tax

ProfitsLossBeforeTax

27300000

eur

CY2023

ifrs-full

Gain Loss On Designation Of Financial Instrument As Measured At Fair Value Through Profit Or Loss Because Credit Derivative Is Used To Manage Credit Risk

GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk

6900000

eur

CY2022

ifrs-full

Gain Loss On Designation Of Financial Instrument As Measured At Fair Value Through Profit Or Loss Because Credit Derivative Is Used To Manage Credit Risk

GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk

7600000

eur

CY2023

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.21

pure

CY2023

htoo

Corporate Income Tax Rate

CorporateIncomeTaxRate

0.125

pure

CY2023

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-30857000

eur

CY2022

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-27313000

eur

CY2021

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

23564000

eur

CY2023

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

3857000

eur

CY2022

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

3414000

eur

CY2021

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

-2945000

eur

CY2023

htoo

Nondeductible Expenses Nontaxable Income

NondeductibleExpensesNontaxableIncome

-967000

eur

CY2022

htoo

Nondeductible Expenses Nontaxable Income

NondeductibleExpensesNontaxableIncome

-842000

eur

CY2021

htoo

Nondeductible Expenses Nontaxable Income

NondeductibleExpensesNontaxableIncome

3848000

eur

CY2023

htoo

Currentyear Losses For Which No Deferred Tax Asset Is Recognized

CurrentyearLossesForWhichNoDeferredTaxAssetIsRecognized

-4647000

eur

CY2022

htoo

Currentyear Losses For Which No Deferred Tax Asset Is Recognized

CurrentyearLossesForWhichNoDeferredTaxAssetIsRecognized

-3973000

eur

CY2021

htoo

Currentyear Losses For Which No Deferred Tax Asset Is Recognized

CurrentyearLossesForWhichNoDeferredTaxAssetIsRecognized

-1312000

eur

CY2023

htoo

Impacts Of Different Foreign Tax Rates

ImpactsOfDifferentForeignTaxRates

-1916000

eur

CY2022

htoo

Impacts Of Different Foreign Tax Rates

ImpactsOfDifferentForeignTaxRates

-1435000

eur

CY2021

htoo

Impacts Of Different Foreign Tax Rates

ImpactsOfDifferentForeignTaxRates

-409000

eur

CY2023

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

159000

eur

CY2022

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

34000

eur

CY2023Q4

htoo

Unrecognised Deferred Tax Assets

UnrecognisedDeferredTaxAssets

11000000

eur

CY2022Q4

htoo

Unrecognised Deferred Tax Assets

UnrecognisedDeferredTaxAssets

6200000

eur

CY2022

htoo

Investment During Year

InvestmentDuringYear

628000

eur

CY2022

htoo

Loss For Year Attributable To Group

LossForYearAttributableToGroup

-628000

eur

CY2023

htoo

Investment During Year

InvestmentDuringYear

245000

eur

CY2023

htoo

Loss For Year Attributable To Group

LossForYearAttributableToGroup

-245000

eur

CY2023

ifrs-full

Disclosure Of Detailed Information About Intangible Assets Explanatory

DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">13.</td> <td>Intangible assets</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfIntangibleAssetsTableTextBlock_z1zBoCeur0P8" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Intangible assets (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of intangible assets</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Completed development technology</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Product development in progress</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Intellectual property and patents registration</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Software</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold">2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Cost</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 35%; font-size: 10pt">January 1, 2023</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_zyThgmEsm5Fh" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">2,994</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_zsdht8N4OuA5" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">717</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_zrGfNPZagt8l" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">1,911</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_zDB6IUL8RQD3" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">81</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zvep8zPLFkSc" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">5,703</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Additions*</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_fKg_____zyE4wSbj29Ik" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Additions">2</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_fKg_____zr3DDWgv0QU1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Additions">629</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_fKg_____zOGbMQi6Imb1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Additions">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_fKg_____zqaHGVao0ed" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Additions">109</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_fKg_____za7tU9zsBsbf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Additions">740</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">December 31, 2023</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_zC8nrBS82Eq2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">2,996</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_zloNh2aPi141" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">1,346</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_zSlEjbhHwIf2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">1,911</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_zAkbWm3HcYRf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">190</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zNi8zQcQIss2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">6,443</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Amortisation</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">January 1, 2023</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_z40eNgXgoLm3" style="font-size: 10pt; text-align: right" title="Beginning balance">(330</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_zYSSh3Ye9wl2" style="font-size: 10pt; text-align: right" title="Beginning balance">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_zJibaKokjnek" style="font-size: 10pt; text-align: right" title="Beginning balance">(3</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_zccjgIkjU9w9" style="font-size: 10pt; text-align: right" title="Beginning balance">(20</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zJf6B2SKJFTf" style="font-size: 10pt; text-align: right" title="Beginning balance">(353</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Amortisation charge</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--AmortisationIntangibleAssetsOtherThanGoodwillBeginning_iP3custom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_z9osbsZ1WVNb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amortisation charge">(990</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--AmortisationIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_zdKd7kRhsB23" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amortisation charge">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--AmortisationIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_zsX97oUdgaT2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amortisation charge">(1</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--AmortisationIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_zh0iBGBPWEV" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amortisation charge">(23</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--AmortisationIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zhs5byzV6Xk9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amortisation charge">(1,014</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">December 31, 2023</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_z3gNaS7fQNnd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">(1,320</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_zs98QBKXeuFd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_zb0ePOeeBLL2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">(4</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_zE6D3hS0ll6d" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">(43</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zBoHX1nCWNEb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">(1,367</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic; padding-bottom: 1pt">Net book value</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; font-style: italic; padding-bottom: 1pt">At December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_989_eifrs-full--OtherIntangibleAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_zta4iyytVLHi" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">1,676</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_eifrs-full--OtherIntangibleAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_zog3kwSZDgs2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">1,346</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_982_eifrs-full--OtherIntangibleAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_zE7K4aNpUNRj" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">1,907</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_982_eifrs-full--OtherIntangibleAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_zYRHwBlCLqm5" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">147</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_983_eifrs-full--OtherIntangibleAssets_iI_pn3n3_c20231231_zRIy45aQyCD5" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">5,076</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">2022</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Cost</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">January 1, 2022</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_zFsLex8GZBR" style="font-size: 10pt; text-align: right" title="Beginning balance">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_zwA2rY6pVuk" style="font-size: 10pt; text-align: right" title="Beginning balance">1,918</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_zW4uNXdZpRV7" style="font-size: 10pt; text-align: right" title="Beginning balance">1,911</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_zJyp8iC4KPUa" style="font-size: 10pt; text-align: right" title="Beginning balance">23</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zxQANvvClKZi" style="font-size: 10pt; text-align: right" title="Beginning balance">3,852</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Additions*</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_fKg_____zaMll8GVk4Ch" style="font-size: 10pt; text-align: right" title="Additions">37</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_fKg_____z4m6zuVarWD6" style="font-size: 10pt; text-align: right" title="Additions">1,733</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_fKg_____zadicLhACLd6" style="font-size: 10pt; text-align: right" title="Additions">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_fKg_____zR9m8L6PjCw7" style="font-size: 10pt; text-align: right" title="Additions">81</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_fKg_____z3Gq357pJVw8" style="font-size: 10pt; text-align: right" title="Additions">1,851</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Transfers during the year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--TransfersDuringYears_iP3custom--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_zTbwUTfTRpF" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Transfers during the year">2,934</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--TransfersDuringYears_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_zQvnaqBFmzz2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Transfers during the year">(2,934</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--TransfersDuringYears_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_z7l7HJJmyed4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Transfers during the year">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--TransfersDuringYears_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_z2coUtQ6uO4l" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Transfers during the year">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--TransfersDuringYears_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zsAoip7rAaDc" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Transfers during the year">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">December 31, 2022</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_zmpPmZ6yL804" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">2,971</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_zinaR2f5LX0b" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">717</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_zlS597zEbLCh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">1,911</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_zTgjWv9KMNh3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">104</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zBN3XxfKUYEe" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">5,703</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Amortisation</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">January 1, 2022</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_zI8KIftw04Ie" style="font-size: 10pt; text-align: right" title="Beginning balance">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_zuRoovPlTGH7" style="font-size: 10pt; text-align: right" title="Beginning balance">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_ztxl8sipCSQa" style="font-size: 10pt; text-align: right" title="Beginning balance">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_zmAESK3QTOb6" style="font-size: 10pt; text-align: right" title="Beginning balance">(5</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--IntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zbaeLvuYLkCh" style="font-size: 10pt; text-align: right" title="Beginning balance">(5</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Amortisation charge</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--AmortisationIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_zDEbbGLUJZLb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amortisation charge">(330</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--AmortisationIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_z0m9lMcu9hR" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amortisation charge">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--AmortisationIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_zmwAfXZssBti" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amortisation charge">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--AmortisationIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_zTwi3d2GLOo2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amortisation charge">(18</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--AmortisationIntangibleAssetsOtherThanGoodwillBeginning_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zmj87mrzTwRg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amortisation charge">(348</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">December 31, 2022</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_zmJVF7dBCFSf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">(330</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_zmE3k0cyqfqe" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_zJvbHV0puWM1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_zfFDqr3ZaWDc" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">(23</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillEnding_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zAobsUm3xoJ1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">(353</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; font-style: italic; padding-bottom: 1pt">Net book value</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic; padding-bottom: 1pt">At December 31, 2022</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_989_eifrs-full--OtherIntangibleAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--CompletedDevelopmentTechnologyMember_zhWmymVBrhsg" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">2,641</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_eifrs-full--OtherIntangibleAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--ProductDevelopmentInProgressMember_zGTzjqVBukM4" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">717</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_981_eifrs-full--OtherIntangibleAssets_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--IntellectualPropertyAndPatentsRegistrationMember_zhM7gDYvUpQ3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">1,911</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_eifrs-full--OtherIntangibleAssets_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillBeginningAxis__custom--SoftwareMember_zvmJzezQICji" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">81</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_eifrs-full--OtherIntangibleAssets_iI_pn3n3_c20221231_zNfInYK7FwZ4" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">5,350</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt"> <tr style="vertical-align: top"> <td id="xdx_F04_zkRMlR9JuBB9" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">*</td> <td id="xdx_F1C_zbLkrs8VBHM" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"> The additions relate to materials acquired during the period for the purpose of developing our HEVO technology.</td></tr> </table> Intellectual property of €<span id="xdx_906_ecustom--IndefiniteIntangibleAssets_pn5n6_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--IntellectualPropertiesMember_z27XbTZccjVc" title="indefinite Intangible assets">1.9 million (2022: €<span id="xdx_901_ecustom--IndefiniteIntangibleAssets_pn5n6_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--IntellectualPropertiesMember_zLjwv8WySbAi" title="indefinite Intangible assets">1.9 million) and capitalised project development costs of €<span id="xdx_907_ecustom--IndefiniteIntangibleAssets_pn5n6_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProjectDevelopmentCostsMember_zZstbk4LDt2e" title="indefinite Intangible assets">1.3 million (2022: €<span id="xdx_909_ecustom--IndefiniteIntangibleAssets_pn5n6_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProjectDevelopmentCostsMember_zNwCmquW1fE1" title="indefinite Intangible assets">0.7 million) are considered to be of indefinite life and accordingly are not amortized. Completed development technology represents the costs incurred on bringing our first generation HEVO electrolyzer to market and is being amortised over a useful life of 3 years. This asset transferred from product development in progress during the prior year. Research and development expenditure (excluding those related to wages and salaries) of €0.9 million (2022: €0.9 million) have been recognised during the year as part of administration expenses. The Group considers the relationship between its market capitalisation and its book value, among other factors, when reviewing for indicators of impairment. As at December 31, 2023, the market capitalisation of the Group was above the book value of its equity. In addition, there are indicators of momentum in the market for green hydrogen, including ongoing societal and political pressure to limit CO2 emissions with the European Union as well as several individual countries across the world developing green hydrogen roadmaps. This momentum should lead to increased demand for our product and a reduction in the cost of green hydrogen. No indicators of impairment were deemed to exist for this Cash Generating Unit.

CY2023Q4

ifrs-full

Other Intangible Assets

OtherIntangibleAssets

5076000

eur

CY2022Q4

ifrs-full

Other Intangible Assets

OtherIntangibleAssets

5350000

eur

CY2023

htoo

Research And Development Expenses

ResearchAndDevelopmentExpenses

900000

eur

CY2022

htoo

Research And Development Expenses

ResearchAndDevelopmentExpenses

900000

eur

CY2023

ifrs-full

Disclosure Of Property Plant And Equipment Explanatory

DisclosureOfPropertyPlantAndEquipmentExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">14.</td> <td>Property, plant and equipment</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_pn3n3_zXxr9ZFJlpq4" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Property, plant and equipment (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of property, plant and equipment</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Assets under construction</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Plant and machinery</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Office and other equipment</td> <td> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Right of use assets</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold">2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Cost</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 45%; font-size: 10pt">At January 1, 2023</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zyDxxyca0BCd" style="width: 8%; font-size: 10pt; text-align: right" title="Cost, Beginning Balance">15,106</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zGSInVwuJOb4" style="width: 8%; font-size: 10pt; text-align: right" title="Cost, Beginning Balance">1,337</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zlRM6l3Wet4j" style="width: 8%; font-size: 10pt; text-align: right" title="Cost, Beginning Balance">389</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_985_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zkP80YvTVy38" style="text-align: right; width: 8%" title="Cost, Beginning Balance">8,762</td> <td style="width: 1%"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zHPfmTiqPu88" style="width: 8%; font-size: 10pt; text-align: right" title="Cost, Beginning Balance">25,594</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Additions during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_z5txuR4JUd6k" style="font-size: 10pt; text-align: right" title="Additions during the year">8,314</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zrQEF0zTFAMb" style="font-size: 10pt; text-align: right" title="Additions during the year">243</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z4Qvmh0BaZ8e" style="font-size: 10pt; text-align: right" title="Additions during the year">33</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_98D_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zTmf750vfFzc" style="text-align: right" title="Additions during the year">3,072</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zFpN9n0VWuHf" style="font-size: 10pt; text-align: right" title="Additions during the year">11,662</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Reclassification</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--ReclassificationOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zqdTCRQMAU3e" style="font-size: 10pt; text-align: right" title="Reclassification">(4,266</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--ReclassificationOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_znMIlMYi5h03" style="font-size: 10pt; text-align: right" title="Reclassification">4,266</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--ReclassificationOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zUGjtnY06c5h" style="font-size: 10pt; text-align: right" title="Reclassification">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_984_ecustom--ReclassificationOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zsXHGYtUnqs7" style="text-align: right" title="Reclassification">150</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--ReclassificationOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zChPfvWsBfRi" style="font-size: 10pt; text-align: right" title="Reclassification">150</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Reclassification to assets held for sale (note 16)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zqSYAZTH7Ige" style="font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">(3,957</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zhKfs0gtR7c5" style="font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zBtQ3IA52s43" style="font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_982_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zy0vCIJmLGIi" style="text-align: right" title="Reclassification to assets held for sale">-</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zNCEQgAEXwy9" style="font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">(3,957</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Transfer to inventory</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TransferToInventoryOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zOiNyqhRqOGk" style="font-size: 10pt; text-align: right" title="Transfer to inventory">(161</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--TransferToInventoryOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_z6GTkw5WDAqk" style="font-size: 10pt; text-align: right" title="Transfer to inventory">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--TransferToInventoryOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_ztk7uQspkBqj" style="font-size: 10pt; text-align: right" title="Transfer to inventory">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_987_ecustom--TransferToInventoryOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zRr8JeBm2vh" style="text-align: right" title="Transfer to inventory">-</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TransferToInventoryOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zA75nvDStNA5" style="font-size: 10pt; text-align: right" title="Transfer to inventory">(161</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Disposals</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--Disposals_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zp05X94h4QAi" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">(310</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--Disposals_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zh9vQnZQO0zj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--Disposals_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zpqk2JWIwMR7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_989_ecustom--Disposals_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zJrIHudJxbu1" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals">-</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--Disposals_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zNpSwufh12Fk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">(310</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zUicvvEQTT8f" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cost, Ending Balance">14,726</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zyulotYnZ087" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cost, Ending Balance">5,846</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_986_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zHA4PsbWF4O6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cost, Ending Balance">422</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98A_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_z4WdgSNGQeob" style="border-bottom: Black 1pt solid; text-align: right" title="Cost, Ending Balance">11,984</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_988_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zxVnEP9JJzt9" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cost, Ending Balance">32,978</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Depreciation</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">At January 1, 2023</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zw5lpsw42ppl" style="font-size: 10pt; text-align: right" title="Depreciation, Beginning Balance">(2,324</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zNVmV95q1qde" style="font-size: 10pt; text-align: right" title="Depreciation, Beginning Balance">(1,148</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zPOKL6DeRGH1" style="font-size: 10pt; text-align: right" title="Depreciation, Beginning Balance">(84</td> <td style="font-size: 10pt; text-align: left">)</td> <td> </td> <td> </td> <td id="xdx_986_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zOAetRTznpvl" style="text-align: right" title="Depreciation, Beginning Balance">(765</td> <td>)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zSVf7pZvr4gd" style="font-size: 10pt; text-align: right" title="Depreciation, Beginning Balance">(4,321</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Charge for year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_iP3custom--DepreciationPropertyPlantAndEquipments_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_z3HNXrGSNkud" style="font-size: 10pt; text-align: right" title="Charge for year">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_iP3custom--DepreciationPropertyPlantAndEquipments_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zEp2gf2Kyo29" style="font-size: 10pt; text-align: right" title="Charge for year">(472</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_iP3custom--DepreciationPropertyPlantAndEquipments_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zdgV4pSuLLPd" style="font-size: 10pt; text-align: right" title="Charge for year">(101</td> <td style="font-size: 10pt; text-align: left">)</td> <td> </td> <td> </td> <td id="xdx_988_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_iP3custom--DepreciationPropertyPlantAndEquipments_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zadZbd8lE5I" style="text-align: right" title="Charge for year">(950</td> <td>)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_iP3custom--DepreciationPropertyPlantAndEquipments_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zW4y0Ag3Q669" style="font-size: 10pt; text-align: right" title="Charge for year">(1,523</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Impairment charge</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--ImpairmentCharge_iP3ifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_z6NQfdH6sUE3" style="font-size: 10pt; text-align: right" title="Impairment charge">(4,117</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--ImpairmentCharge_iP3ifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zHmDGmoqlraj" style="font-size: 10pt; text-align: right" title="Impairment charge">(1,365</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--ImpairmentCharge_iP3ifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zefZe4MOdfOa" style="font-size: 10pt; text-align: right" title="Impairment charge">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_98E_ecustom--ImpairmentCharge_iP3ifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zxfJqkO6Jbfj" style="text-align: right" title="Impairment charge">-</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--ImpairmentCharge_iP3ifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zsjIsoRsZvLh" style="font-size: 10pt; text-align: right" title="Impairment charge">(5,482</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Reclassification to assets held for sale (note 16)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsDepreciationPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zgUKC8wP0Mr6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">3,124</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsDepreciationPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zhhcvnFapYB3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsDepreciationPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zofaDlTIVXSh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_981_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsDepreciationPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zzGMi3XgvbLa" style="border-bottom: Black 1pt solid; text-align: right" title="Reclassification to assets held for sale">-</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsDepreciationPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zony7L2QVhF8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">3,124</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_989_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zdHnqTwzfgUd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Depreciation, Ending balance">(3,317</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zmnc10gqdj4c" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Depreciation, Ending balance">(2,985</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_983_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zW0NOOvqDSGc" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Depreciation, Ending balance">(185</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_986_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_z05pypKgihm1" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation, Ending balance">(1,715</td> <td style="border-bottom: Black 1pt solid">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zi8Dtn9dYR95" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Depreciation, Ending balance">(8,202</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic; text-align: left; padding-bottom: 1pt">Net book values</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--NetBookValue_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zeO4sghcmwO1" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">11,409</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--NetBookValue_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zla5z2SuX1T1" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">2,861</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--NetBookValue_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zN3WsgXLyBjf" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">237</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_981_ecustom--NetBookValue_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zewEZEZDl7C1" style="border-bottom: Black 1pt solid; text-align: right" title="Net book value">10,269</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--NetBookValue_iI_pn3n3_c20231231_zLarDF3ir6n9" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">24,776</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2022</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--NetBookValue_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zpjiuAynCjjb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Net book value">11,785</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--NetBookValue_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_z3OtYZLpD8s5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Net book value">1,186</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--NetBookValue_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zNTCQsXM4ny9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Net book value">305</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98D_ecustom--NetBookValue_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_z8rtk3J8w2vi" style="border-bottom: Black 1pt solid; text-align: right" title="Net book value">7,997</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--NetBookValue_iI_pn3n3_c20221231_zX5EdHz6E14d" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Net book value">21,273</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> Disposals of assets under construction during 2023 relate to the sale of equipment from the Benavente plant. This equipment was sold at a loss of €0.2 million. Depreciation expense on property and equipment was €0.6 million and €0.6 million for the years ended December 31, 2023 and 2022, respectively. Assets under construction includes costs mostly related to construction of our two Évora hydrogen plants, costs incurred on our HEVO-Sul project and our Benavente production facility. On November 1, 2023, our smaller Évora hydrogen plant transferred from asset under construction to plant and machinery. During 2022, the Group entered into a Grant agreement with Agência para o Investimento e Comércio Externo de Portugal, E.P.E. (“AICEP”) relating to the Benavente production facility. The Group submitted its first claims under this agreement during 2022, which amounted to €0.8 million. Using the net presentation method available under IAS 20 Accounting for Government Grants and Disclosure of Government Assistance (“IAS 20”), the Group has netted this amount against the carrying value of the asset. As disclosed previously, in December 2022, we entered into a sale and leaseback transaction for our Benavente production facility. The above asset was derecognised from assets under construction and subsequently recognized as a right of use asset. The Group recorded a gain of €0.14 million on the sale of the property, which yielded consideration of €9.32 million. Detailed information about the leases is available in note 9. Impairment charge Entities are required to conduct impairment tests where there is an indication of impairment of an asset. The following indications of impairment were considered as part of the impairment analysis; cash flows for completing the assets are higher than originally budgeted, and the assets are expected to generate lower returns than originally expected. IAS 36 - Impairment of Assets stipulates that an impairment loss is the amount by which the carrying value of an asset exceeds its recoverable amount. Recoverable amount is the higher of its fair value less costs of disposal and its value in use. Value in use is calculated by taking the Net Present Value (NPV) of expected future cash flows from the asset, discounted at an appropriate discount rate. The recoverable amount calculations were determined on an asset level basis whereby we projected the expected cash inflows and outflows of our two internally generated energy production plants (on a standalone basis) and applied key assumptions to these cash flows. Such assumptions included estimated useful life of the assets, forecasted energy output, energy price growth rate and the discount rate applied. Energy production plant #1 The value in use of this asset was determined by forecasted net cash flows that were extrapolated using a 3.5% energy price growth rate in the medium-term, tending towards the ECB target long-term inflation rate of 2% by the end of the forecast period. These cash flows were then discounted using a discount rate of 7%. Management expects that the equipment capitalized as part of this internally generated production plant will have <span id="xdx_909_ecustom--ProductionAndPlantUsefulLiveDescription_c20230101__20231231__ifrs-full--ProductsAndServicesAxis__custom--EnergyProductionPlant1Member_zRGNZbkbcy0l" title="Production and plant useful live">useful lives ranging between 8 and 20 years. The estimated recoverable amount of this asset was lower than the respective carrying amount at the time of the impairment test. An impairment charge of €1.4 million was recorded during 2023 (2022: €1 million). Energy production plant #2 The fair value of this asset was determined by forecasted net cash flows that were extrapolated using a 3.5% energy price growth rate in the medium-term, tending towards the ECB target long-term inflation rate of 2% by the end of the forecast period. These cash flows were then discounted using a discount rate of 7%. Management expects that the equipment capitalized as part of this internally generated energy production plant will have <span id="xdx_901_ecustom--ProductionAndPlantUsefulLiveDescription_c20230101__20231231__ifrs-full--ProductsAndServicesAxis__custom--EnergyProductionPlant2Member_zTpiCgBga1Sl" title="Production and plant useful live">useful lives ranging between 20 and 25 years. The estimated recoverable amount of this asset was lower than the respective carrying amount at the time of the impairment test. An impairment charge of €0.8 million was recorded during 2023 (2022: €2.3 million). The total impairment charge recognized as part of ‘operating expenses’ was €2.2 million (2022: €3.3 million). Project developmentWe impaired the full value of the capitalized costs relating to our HEVO-Sul project during 2023, as we received confirmation that the project would not proceed as originally planned. The impairment charge of €<span id="xdx_909_eifrs-full--PropertyServiceChargeIncome_pn5n6_c20230101__20231231__ifrs-full--PropertyPlantAndEquipmentByOperatingLeaseStatusAxis__custom--HEVOSulProjectMember_zormQq49vPCa" title="Impairment charge">3.3 million has been recorded as part of cost of sales. The total impairment charge recognized as part of the consolidated statement of (loss)/ profit during the year was €5.5 million (2022: €3.3 million). <table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_hifrs-full--PropertyPlantAndEquipmentByOperatingLeaseStatusAxis__custom--CashGeneratingUnitMember_zknTzRyU3zH2" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Property, plant and equipment (Details 1)"> <tr style="vertical-align: bottom"> <td id="xdx_8B3_zwLVK8yYRJ93" style="font-size: 10pt">Schedule of property, plant and equipment</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Assets under construction</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Plant and machinery</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Office and other equipment</td> <td> </td> <td> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center">Right of use assets</td> <td> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold">2022</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Cost</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 45%; font-size: 10pt">At January 1, 2022</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zy0zXR8jA0U5" style="width: 8%; font-size: 10pt; text-align: right">17,161</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zDUPemHOwqsh" style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right">-</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z7ni6ZRvIrcg" style="width: 8%; font-size: 10pt; text-align: right">185</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98E_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zc5n2SFiolNa" style="text-align: right; width: 8%">1,111</td> <td style="width: 1%"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zZ9f9eH0MKSc" style="width: 8%; font-size: 10pt; text-align: right">18,457</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Additions during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zfDCHX4BQWCi" style="font-size: 10pt; text-align: right">9,191</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zDDjnrfBoOkc" style="font-size: 10pt; text-align: right">1,267</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zOIaIRXqzvFc" style="font-size: 10pt; text-align: right">274</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zOinxGbuSWka" style="text-align: right">322</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zYGHg7ayedTh" style="font-size: 10pt; text-align: right">11,054</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Revalution</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_983_ecustom--AdditionsOtherThanRevalutionPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zerH5hTh3cKd" style="text-align: right">708</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--AdditionsOtherThanRevalutionPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zu4nW0kQkz15" style="font-size: 10pt; text-align: right">708</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Transfers during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--TransfersDuringYear_iP3ifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zmam3IoZV9pd" style="font-size: 10pt; text-align: right" title="Transfers during the year">(2,149</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--TransfersDuringYear_iP3ifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zjVbZ6cijT92" style="font-size: 10pt; text-align: right" title="Transfers during the year">70</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--TransfersDuringYear_iP3ifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zhV3ubnPRcTk" style="font-size: 10pt; text-align: right" title="Transfers during the year">(70</td> <td style="font-size: 10pt; text-align: left">)</td> <td> </td> <td> </td> <td id="xdx_986_ecustom--TransfersDuringYear_iP3ifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_z5o7N3jALLlj" style="text-align: right" title="Transfers during the year">- </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--TransfersDuringYear_iP3ifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zS28tF9rbqdl" style="font-size: 10pt; text-align: right" title="Transfers during the year">(2,149</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Sale-and-leaseback</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--SaleAndLeaseback_iP3custom--TransfersDuringYear_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zXMar8PuNRah" style="font-size: 10pt; text-align: right" title="Sale and leaseback">(8,294</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--SaleAndLeaseback_iP3custom--TransfersDuringYear_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zb32lWX3svPh" style="font-size: 10pt; text-align: right" title="Sale and leaseback">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--SaleAndLeaseback_iP3custom--TransfersDuringYear_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zC8OnIwjo434" style="font-size: 10pt; text-align: right" title="Sale and leaseback">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_985_ecustom--SaleAndLeaseback_iP3custom--TransfersDuringYear_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zPHQIw9quIdc" style="text-align: right" title="Sale and leaseback">6,673</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--SaleAndLeaseback_iP3custom--TransfersDuringYear_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z4caI9R0XVM4" style="font-size: 10pt; text-align: right" title="Sale and leaseback">(1,621</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Grant income</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--GrantIncome_iP3custom--SaleAndLeaseback_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zmmTtehgiSqi" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(803</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--GrantIncome_iP3custom--SaleAndLeaseback_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zcfq9xXiqlE3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--GrantIncome_iP3custom--SaleAndLeaseback_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zHANKgyWeQ35" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_982_ecustom--GrantIncome_iP3custom--SaleAndLeaseback_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zybs6gEkawm7" style="border-bottom: Black 1pt solid; text-align: right">-</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--GrantIncome_iP3custom--SaleAndLeaseback_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z90O4lj4QaRh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(803</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2022</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_983_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zrNe1Kxdzty9" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">15,106</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_ztfN9EEGb88k" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">1,337</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zYgVakW6WnWd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">389</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_980_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zM3lgbUbrHE" style="border-bottom: Black 1pt solid; text-align: right">8,762</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_989_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2xfcc32Zmz5" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">25,594</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Depreciation</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">At January 1, 2022</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zpPN3075ZVi8" style="font-size: 10pt; font-weight: bold; text-align: right">-</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zAHf7s3KMx3j" style="font-size: 10pt; font-weight: bold; text-align: right">-</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zJhsFHBUuptl" style="font-size: 10pt; text-align: right">(28</td> <td style="font-size: 10pt; text-align: left">)</td> <td> </td> <td> </td> <td id="xdx_981_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zu7e2wNajOS7" style="text-align: right">(319</td> <td>)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_z4Fyu7VkYHD8" style="font-size: 10pt; text-align: right">(347</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Charge for year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zHcemxJZHHA7" style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zXHTTMuSa5z" style="font-size: 10pt; text-align: right">(141</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zzzYGSCRvPm2" style="font-size: 10pt; text-align: right">(66</td> <td style="font-size: 10pt; text-align: left">)</td> <td> </td> <td> </td> <td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_z3UQRdm3kck9" style="text-align: right">(454</td> <td>)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zgYkirnp4ggd" style="font-size: 10pt; text-align: right">(661</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Transfers during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--TransfersDepreciationDuringYear_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zlpXAUy6zQ55" style="font-size: 10pt; text-align: right" title="Transfers during the year">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--TransfersDepreciationDuringYear_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zoFyCGIUVVC9" style="font-size: 10pt; text-align: right" title="Transfers during the year">(10</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--TransfersDepreciationDuringYear_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z2kH34XW8u1f" style="font-size: 10pt; text-align: right" title="Transfers during the year">10</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_98D_ecustom--TransfersDepreciationDuringYear_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zy4oYRhvfXKd" style="text-align: right" title="Transfers during the year">-</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--TransfersDepreciationDuringYear_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zXTzgbr8BqHk" style="font-size: 10pt; text-align: right" title="Transfers during the year">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Impairment charge</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--ImpairmentCharge_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zVIs34hHdcSg" style="font-size: 10pt; text-align: right">(3,321</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--ImpairmentCharge_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zTSUt9Ck0fgg" style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--ImpairmentCharge_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zOTsbsrTEpj2" style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_986_ecustom--ImpairmentCharge_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zHswqYCTrojc" style="text-align: right">-</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--ImpairmentCharge_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zE6KSQkHBpI9" style="font-size: 10pt; text-align: right">(3,321</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Derecognition</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--Derecognition_iP3custom--ImpairmentCharge_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_ziz1iaGgpS61" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--Derecognition_iP3custom--ImpairmentCharge_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zLJZLINC4Kbh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--Derecognition_iP3custom--ImpairmentCharge_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zxsn3lK2mJEa" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_986_ecustom--Derecognition_iP3custom--ImpairmentCharge_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zyBiMtmqcC6d" style="border-bottom: Black 1pt solid; text-align: right">8</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--Derecognition_iP3custom--ImpairmentCharge_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zEaOFyUq7DJa" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">8</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2022</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zVSA3QiZY1Hk" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(3,321</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_z8K7g8fIdHj6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(151</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zn3QN4Gvynkh" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(84</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_980_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_z1FphektG90g" style="border-bottom: Black 1pt solid; text-align: right"> (765</td> <td style="border-bottom: Black 1pt solid">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zRyttXVK1SI6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(4,321</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; font-style: italic; text-align: left; padding-bottom: 1pt">Net book values</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2022</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_ecustom--NetBookValue_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zPqguZHnBJd9" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">11,785</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--NetBookValue_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_z39woJ0sGImc" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">1,186</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--NetBookValue_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zmY7yp0vAdyk" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">305</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98B_ecustom--NetBookValue_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zXHgNZo3zZT1" style="border-bottom: Black 1pt solid; text-align: right">7,997</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--NetBookValue_iI_pn3n3_c20221231_z9JT3mHRNQYd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">21,273</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2021</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--NetBookValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zrf4F5IcjhNk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">17,161</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--NetBookValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zZxxA0L8Jdsf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--NetBookValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zIvoKrVI9FQ" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">157</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_984_ecustom--NetBookValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zuGxFa50hZj6" style="border-bottom: Black 1pt solid; text-align: right"> 793</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--NetBookValue_iI_pn3n3_c20211231_zGagNpNdFJhd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18,111</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>

CY2023

ifrs-full

Disclosure Of Detailed Information About Property Plant And Equipment Explanatory

DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory

<table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_pn3n3_zXxr9ZFJlpq4" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Property, plant and equipment (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of property, plant and equipment</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Assets under construction</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Plant and machinery</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Office and other equipment</td> <td> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Right of use assets</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold">2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Cost</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 45%; font-size: 10pt">At January 1, 2023</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zyDxxyca0BCd" style="width: 8%; font-size: 10pt; text-align: right" title="Cost, Beginning Balance">15,106</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zGSInVwuJOb4" style="width: 8%; font-size: 10pt; text-align: right" title="Cost, Beginning Balance">1,337</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zlRM6l3Wet4j" style="width: 8%; font-size: 10pt; text-align: right" title="Cost, Beginning Balance">389</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_985_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zkP80YvTVy38" style="text-align: right; width: 8%" title="Cost, Beginning Balance">8,762</td> <td style="width: 1%"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--OtherPropertyPlantAndEquipment_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zHPfmTiqPu88" style="width: 8%; font-size: 10pt; text-align: right" title="Cost, Beginning Balance">25,594</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Additions during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_z5txuR4JUd6k" style="font-size: 10pt; text-align: right" title="Additions during the year">8,314</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zrQEF0zTFAMb" style="font-size: 10pt; text-align: right" title="Additions during the year">243</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z4Qvmh0BaZ8e" style="font-size: 10pt; text-align: right" title="Additions during the year">33</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_98D_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zTmf750vfFzc" style="text-align: right" title="Additions during the year">3,072</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zFpN9n0VWuHf" style="font-size: 10pt; text-align: right" title="Additions during the year">11,662</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Reclassification</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--ReclassificationOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zqdTCRQMAU3e" style="font-size: 10pt; text-align: right" title="Reclassification">(4,266</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--ReclassificationOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_znMIlMYi5h03" style="font-size: 10pt; text-align: right" title="Reclassification">4,266</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--ReclassificationOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zUGjtnY06c5h" style="font-size: 10pt; text-align: right" title="Reclassification">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_984_ecustom--ReclassificationOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zsXHGYtUnqs7" style="text-align: right" title="Reclassification">150</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--ReclassificationOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zChPfvWsBfRi" style="font-size: 10pt; text-align: right" title="Reclassification">150</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Reclassification to assets held for sale (note 16)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zqSYAZTH7Ige" style="font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">(3,957</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zhKfs0gtR7c5" style="font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zBtQ3IA52s43" style="font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_982_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zy0vCIJmLGIi" style="text-align: right" title="Reclassification to assets held for sale">-</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zNCEQgAEXwy9" style="font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">(3,957</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Transfer to inventory</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TransferToInventoryOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zOiNyqhRqOGk" style="font-size: 10pt; text-align: right" title="Transfer to inventory">(161</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--TransferToInventoryOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_z6GTkw5WDAqk" style="font-size: 10pt; text-align: right" title="Transfer to inventory">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--TransferToInventoryOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_ztk7uQspkBqj" style="font-size: 10pt; text-align: right" title="Transfer to inventory">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_987_ecustom--TransferToInventoryOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zRr8JeBm2vh" style="text-align: right" title="Transfer to inventory">-</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TransferToInventoryOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zA75nvDStNA5" style="font-size: 10pt; text-align: right" title="Transfer to inventory">(161</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Disposals</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--Disposals_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zp05X94h4QAi" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">(310</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--Disposals_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zh9vQnZQO0zj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--Disposals_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zpqk2JWIwMR7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_989_ecustom--Disposals_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zJrIHudJxbu1" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals">-</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--Disposals_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zNpSwufh12Fk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">(310</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zUicvvEQTT8f" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cost, Ending Balance">14,726</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zyulotYnZ087" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cost, Ending Balance">5,846</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_986_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zHA4PsbWF4O6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cost, Ending Balance">422</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98A_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_z4WdgSNGQeob" style="border-bottom: Black 1pt solid; text-align: right" title="Cost, Ending Balance">11,984</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_988_eifrs-full--OtherPropertyPlantAndEquipment_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zxVnEP9JJzt9" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cost, Ending Balance">32,978</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; font-style: italic">Depreciation</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">At January 1, 2023</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zw5lpsw42ppl" style="font-size: 10pt; text-align: right" title="Depreciation, Beginning Balance">(2,324</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zNVmV95q1qde" style="font-size: 10pt; text-align: right" title="Depreciation, Beginning Balance">(1,148</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zPOKL6DeRGH1" style="font-size: 10pt; text-align: right" title="Depreciation, Beginning Balance">(84</td> <td style="font-size: 10pt; text-align: left">)</td> <td> </td> <td> </td> <td id="xdx_986_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zOAetRTznpvl" style="text-align: right" title="Depreciation, Beginning Balance">(765</td> <td>)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--DepreciationPropertyPlantAndEquipments_iS_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zSVf7pZvr4gd" style="font-size: 10pt; text-align: right" title="Depreciation, Beginning Balance">(4,321</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Charge for year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_iP3custom--DepreciationPropertyPlantAndEquipments_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_z3HNXrGSNkud" style="font-size: 10pt; text-align: right" title="Charge for year">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_iP3custom--DepreciationPropertyPlantAndEquipments_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zEp2gf2Kyo29" style="font-size: 10pt; text-align: right" title="Charge for year">(472</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_iP3custom--DepreciationPropertyPlantAndEquipments_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zdgV4pSuLLPd" style="font-size: 10pt; text-align: right" title="Charge for year">(101</td> <td style="font-size: 10pt; text-align: left">)</td> <td> </td> <td> </td> <td id="xdx_988_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_iP3custom--DepreciationPropertyPlantAndEquipments_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zadZbd8lE5I" style="text-align: right" title="Charge for year">(950</td> <td>)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_iP3custom--DepreciationPropertyPlantAndEquipments_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zW4y0Ag3Q669" style="font-size: 10pt; text-align: right" title="Charge for year">(1,523</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Impairment charge</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--ImpairmentCharge_iP3ifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_z6NQfdH6sUE3" style="font-size: 10pt; text-align: right" title="Impairment charge">(4,117</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--ImpairmentCharge_iP3ifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zHmDGmoqlraj" style="font-size: 10pt; text-align: right" title="Impairment charge">(1,365</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--ImpairmentCharge_iP3ifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zefZe4MOdfOa" style="font-size: 10pt; text-align: right" title="Impairment charge">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td id="xdx_98E_ecustom--ImpairmentCharge_iP3ifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zxfJqkO6Jbfj" style="text-align: right" title="Impairment charge">-</td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--ImpairmentCharge_iP3ifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zsjIsoRsZvLh" style="font-size: 10pt; text-align: right" title="Impairment charge">(5,482</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Reclassification to assets held for sale (note 16)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsDepreciationPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zgUKC8wP0Mr6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">3,124</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsDepreciationPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zhhcvnFapYB3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsDepreciationPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zofaDlTIVXSh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_981_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsDepreciationPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zzGMi3XgvbLa" style="border-bottom: Black 1pt solid; text-align: right" title="Reclassification to assets held for sale">-</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--ReclassificationToAssetsHeldForSaleOtherThanThroughBusinessCombinationsDepreciationPropertyPlantAndEquipment_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zony7L2QVhF8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Reclassification to assets held for sale">3,124</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_989_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zdHnqTwzfgUd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Depreciation, Ending balance">(3,317</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zmnc10gqdj4c" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Depreciation, Ending balance">(2,985</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_983_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zW0NOOvqDSGc" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Depreciation, Ending balance">(185</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_986_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_z05pypKgihm1" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation, Ending balance">(1,715</td> <td style="border-bottom: Black 1pt solid">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--DepreciationPropertyPlantAndEquipments_iE_pn3n3_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zi8Dtn9dYR95" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Depreciation, Ending balance">(8,202</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; font-style: italic; text-align: left; padding-bottom: 1pt">Net book values</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--NetBookValue_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zeO4sghcmwO1" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">11,409</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--NetBookValue_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_zla5z2SuX1T1" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">2,861</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--NetBookValue_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zN3WsgXLyBjf" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">237</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_981_ecustom--NetBookValue_iI_pn3n3_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_zewEZEZDl7C1" style="border-bottom: Black 1pt solid; text-align: right" title="Net book value">10,269</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--NetBookValue_iI_pn3n3_c20231231_zLarDF3ir6n9" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net book value">24,776</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2022</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--NetBookValue_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AssetsUnderConstructionMember_zpjiuAynCjjb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Net book value">11,785</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--NetBookValue_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PlantAndMachineryMember_z3OtYZLpD8s5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Net book value">1,186</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--NetBookValue_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zNTCQsXM4ny9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Net book value">305</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98D_ecustom--NetBookValue_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightofuseAssetMember_z8rtk3J8w2vi" style="border-bottom: Black 1pt solid; text-align: right" title="Net book value">7,997</td> <td style="border-bottom: Black 1pt solid"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--NetBookValue_iI_pn3n3_c20221231_zX5EdHz6E14d" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Net book value">21,273</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>

CY2023Q4

htoo

Net Book Value

NetBookValue

24776000

eur

CY2022Q4

htoo

Net Book Value

NetBookValue

21273000

eur

CY2023

ifrs-full

Decrease Through Classified As Held For Sale Property Plant And Equipment

DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment

200000

eur

CY2023

ifrs-full

Depreciation Expense

DepreciationExpense

600000

eur

CY2022

ifrs-full

Depreciation Expense

DepreciationExpense

600000

eur

CY2023

htoo

Claims Under Agreement Amount

ClaimsUnderAgreementAmount

800000

eur

CY2023

ifrs-full

Adjustments For Gain Loss On Disposals Property Plant And Equipment

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

140000

eur

CY2023

htoo

Gain On Sale Of Property Yield

GainOnSaleOfPropertyYield

9320000

eur

CY2023

ifrs-full

Property Service Charge Income

PropertyServiceChargeIncome

5500000

eur

CY2022

ifrs-full

Property Service Charge Income

PropertyServiceChargeIncome

3300000

eur

CY2022Q4

htoo

Net Book Value

NetBookValue

21273000

eur

CY2021Q4

htoo

Net Book Value

NetBookValue

18111000

eur

CY2021Q4

ifrs-full

Financial Assets At Fair Value Through Profit Or Loss

FinancialAssetsAtFairValueThroughProfitOrLoss

27453000

eur

CY2022

htoo

Redemptions

-27892000

eur

CY2022

htoo

Realised Gains And Losses

RealisedGainsAndLosses

-900000

eur

CY2022

htoo

Translation Differences

TranslationDifferences

1339000

eur

CY2023

ifrs-full

Disclosure Of Noncurrent Assets Or Disposal Groups Classified As Held For Sale Explanatory

DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">16.</td> <td>Assets classified as held for sale</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfAssetsClassifiedAsHeldForSaleNonCurrentTableTextBlock_pn3n3_zMRy1wNnCHN6" style="border-collapse: collapse; width: 60%; margin-left: 21.3pt" summary="xdx: Disclosure - Assets classified as held for sale - (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_8BD_z3wRgWB6JIZg" style="display: none; font-size: 10pt; text-align: left">Schedule of assets classified as held for sale</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">January 1, 2023</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--AssetsHeldForSaleNonCurrentBeginningBalance_iS_c20230101__20231231_zGnmpJQ1Xtz8" style="font-size: 10pt; text-align: right" title="Assets held for sale non current, beginning balance">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 81%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Reclassification from property, plant and equipment, net</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--RevaluationIncreaseDecreasePropertyPlantAndEquipment_c20230101__20231231_zIchB5Ms1hEh" style="border-bottom: Black 1pt solid; width: 16%; font-size: 10pt; text-align: right" title="Reclassification from property, plant and equipment, net">833</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 2.5pt">December 31, 2023</td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--AssetsHeldForSaleNonCurrentBeginningBalance_iE_c20230101__20231231_zCQQqWD39Dh2" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Assets held for sale non current, ending balance">833</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr> </table> During 2023, management decided to sell one of its internally developed energy production plants which was previously recorded within assets under construction in note 14. This plant has yet to be completed and management do not consider it to be a priority for the Group and believe selling it would be in the best interest of its stakeholders. There are interested parties, and the sale is expected to be completed before the end of 2024. The above asset was reclassified from property, plant and equipment at its fair value at the time of reclassification (after booking an impairment charge of €0.8 million during the year). Please see details of the valuation technique and inputs in note 14.

CY2023

ifrs-full

Revaluation Increase Decrease Property Plant And Equipment

RevaluationIncreaseDecreasePropertyPlantAndEquipment

833000

eur

CY2023Q4

htoo

Assets Held For Sale Non Current Beginning Balance

AssetsHeldForSaleNonCurrentBeginningBalance

833000

eur

CY2023

htoo

Assets Impairment Charges

AssetsImpairmentCharges

800000

eur

CY2023

ifrs-full

Disclosure Of Cash And Cash Equivalents Explanatory

DisclosureOfCashAndCashEquivalentsExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">17.</td> <td>Cash and cash equivalents</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory_pn3n3_zd3S9zL8QJOi" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Cash and cash equivalents (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Schedule of cash and cash equivalents</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_493_20231231_zheurukOqOq8" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_494_20221231_zPpA5AImcJnd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CashEquivalents_iI_zDFd1LWJPuh2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Cash and cash equivalents</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">860</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">5,239</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--CurrentRestrictedCashAndCashEquivalents_iI_zCx0EqGEIPbb" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Restricted cash</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">287</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,925</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Cash_iI_zJRV7lFvFaZi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"> Total cash and cash equivalents</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">1,147</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">8,164</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> The restricted cash at December 31, 2023 relates to two payment guarantees that were made. Both amounts are held in segregated accounts and cannot be used for general use. The restricted cash at December 31, 2022 related to an amount of €2.9 million received from the Agency for Competitiveness and Innovation (“IAPMEI") as grant aid towards our C-5 development project. At that time, this amount was subject to a variety of conditions relating to its disbursements and remained restricted until such time that project development commenced.

CY2023

ifrs-full

Disclosure Of Cash And Bank Balances At Central Banks Explanatory

DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory

<table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory_pn3n3_zd3S9zL8QJOi" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Cash and cash equivalents (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Schedule of cash and cash equivalents</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_493_20231231_zheurukOqOq8" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_494_20221231_zPpA5AImcJnd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CashEquivalents_iI_zDFd1LWJPuh2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Cash and cash equivalents</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">860</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">5,239</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--CurrentRestrictedCashAndCashEquivalents_iI_zCx0EqGEIPbb" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Restricted cash</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">287</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,925</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Cash_iI_zJRV7lFvFaZi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"> Total cash and cash equivalents</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">1,147</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">8,164</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>

CY2023Q4

ifrs-full

Cash Equivalents

CashEquivalents

860000

eur

CY2022Q4

ifrs-full

Cash Equivalents

CashEquivalents

5239000

eur

CY2023Q4

ifrs-full

Current Restricted Cash And Cash Equivalents

CurrentRestrictedCashAndCashEquivalents

287000

eur

CY2022Q4

ifrs-full

Current Restricted Cash And Cash Equivalents

CurrentRestrictedCashAndCashEquivalents

2925000

eur

CY2023Q4

ifrs-full

Cash

1147000

eur

CY2022Q4

ifrs-full

Cash

8164000

eur

CY2022Q4

htoo

Current Restricted Cash And Cash Equivalent

CurrentRestrictedCashAndCashEquivalent

2900000

eur

CY2023Q4

ifrs-full

Prepayments

585000

eur

CY2022Q4

ifrs-full

Prepayments

2010000

eur

CY2023Q4

ifrs-full

Trade Receivables

TradeReceivables

1473000

eur

CY2023Q4

ifrs-full

Value Added Tax Receivables

ValueAddedTaxReceivables

1387000

eur

CY2022Q4

ifrs-full

Value Added Tax Receivables

ValueAddedTaxReceivables

3669000

eur

CY2023Q4

htoo

Grant Receivable

GrantReceivable

803000

eur

CY2022Q4

htoo

Grant Receivable

GrantReceivable

803000

eur

CY2023Q4

ifrs-full

Other Receivables

OtherReceivables

671000

eur

CY2022Q4

ifrs-full

Other Receivables

OtherReceivables

1760000

eur

CY2023Q4

ifrs-full

Trade And Other Current Receivables

TradeAndOtherCurrentReceivables

4919000

eur

CY2022Q4

ifrs-full

Trade And Other Current Receivables

TradeAndOtherCurrentReceivables

8242000

eur

CY2023Q4

htoo

Carrying Amount Of Trade Receivables Transferred To Bank

CarryingAmountOfTradeReceivablesTransferredToBank

1326000

eur

CY2023Q4

htoo

Carrying Amount Of Associated Liabilities

CarryingAmountOfAssociatedLiabilities

1326000

eur

CY2023

ifrs-full

Disclosure Of Trade And Other Receivables Explanatory

DisclosureOfTradeAndOtherReceivablesExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">19.</td> <td>Trade and other payables</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfTradeAndOtherReceivablesTableTextBlock_zYN0NOUqIJCh" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Trade and Other Payables (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of trade and other payables</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_49C_20231231_zeCVptrw8iI7" style="font-size: 10pt; font-weight: bold; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49A_20221231_zrmFphTouy65" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--TradePayables_iI_pn3n3_maTAOPzEz1_zlWbbTZHxIij" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Trade payables</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">11,015</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">3,680</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AmountsOwedToRelatedParties_iI_pn3n3_maTAOPzEz1_zJVZWx8rTFL9" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Amounts owed to related parties (1)</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">2,113</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,468</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_maTAOPzEz1_zQSwNAP7pafk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Lease liability – current (note 9)</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">826</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">671</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--PayrollTaxes_iI_pn3n3_maTAOPzEz1_zVSw2GY1Vlnf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Payroll taxes</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">1,163</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">278</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherPayables_iI_pn3n3_maTAOPzEz1_zV5mooItLRN5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Other payables</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">196</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">165</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--TradeAndOtherPayable_iTI_pn3n3_mtTAOPzEz1_ziCnfQnsHZ1a" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Trade and other payables</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">15,313</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,262</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"></td> <td id="xdx_F0C_zAJ5ypgvKA5b" style="width: 18pt">(1)</td> <td id="xdx_F16_ziXpc6b0X9pg"> This amount relates to a balance owing to an affiliate, MagP. </td></tr> </table>

CY2023Q4

htoo

Trade Payables

TradePayables

11015000

eur

CY2022Q4

htoo

Trade Payables

TradePayables

3680000

eur

CY2023Q4

htoo

Amounts Owed To Related Parties

AmountsOwedToRelatedParties

2113000

eur

CY2022Q4

htoo

Amounts Owed To Related Parties

AmountsOwedToRelatedParties

2468000

eur

CY2023Q4

ifrs-full

Current Lease Liabilities

CurrentLeaseLiabilities

826000

eur

CY2022Q4

ifrs-full

Current Lease Liabilities

CurrentLeaseLiabilities

671000

eur

CY2023Q4

htoo

Payroll Taxes

PayrollTaxes

1163000

eur

CY2022Q4

htoo

Payroll Taxes

PayrollTaxes

278000

eur

CY2023Q4

ifrs-full

Other Payables

OtherPayables

196000

eur

CY2022Q4

ifrs-full

Other Payables

OtherPayables

165000

eur

CY2023Q4

htoo

Trade And Other Payable

TradeAndOtherPayable

15313000

eur

CY2022Q4

htoo

Trade And Other Payable

TradeAndOtherPayable

7262000

eur

CY2023

ifrs-full

Disclosure Of Deferred Income Explanatory

DisclosureOfDeferredIncomeExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">20.</td> <td>Deferred income</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfDeferredIncomeTableTextBlock_zdkYbBAAr6Pk" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Deferred income (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Schedule of deferred income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20231231_zIffHAQ7jkLb" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49D_20221231_zvHPbcVA9Kta" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">€’000</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Current</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--GrantProceedsReceivedCurrent_iI_zqj1ATrbgj3f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Grant proceeds received</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; font-weight: bold; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">186</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--DeferredIncomeNoncurrentAbstract_iB_zO1QjCWozVb2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-style: italic">Non-current</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--GrantProceedsReceivedNonCurrent_iI_zK3DSy3C2oQk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Grant proceeds received</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">9,299</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,925</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> During 2023, €7.9 million (2022: €2.9 million) was advanced to the Group as part of its C-5 and C-14 grant awards. This amount will be recognised as deferred income until such time that it can be offset against project expenditure which will take place once the projects are further along in their development cycle.

CY2022Q4

htoo

Grant Proceeds Received Current

GrantProceedsReceivedCurrent

186000

eur

CY2023Q4

htoo

Grant Proceeds Received Non Current

GrantProceedsReceivedNonCurrent

9299000

eur

CY2022Q4

htoo

Grant Proceeds Received Non Current

GrantProceedsReceivedNonCurrent

2925000

eur

CY2023

htoo

Advanced Amount

AdvancedAmount

7900000

eur

CY2022

htoo

Advanced Amount

AdvancedAmount

2900000

eur

CY2023

ifrs-full

Disclosure Of Other Provisions Explanatory

DisclosureOfOtherProvisionsExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">21.</td> <td>Provisions</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--DisclosureOfProvisionsTableTextBlock_zm5gZHftHEn1" style="border-collapse: collapse; width: 70%; margin-left: 21.3pt" summary="xdx: Disclosure - Provisions (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of provisions</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Onerous contracts</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold">Warranties</td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold">Total</td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">At January 1, 2022</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_982_eifrs-full--Provisions_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__custom--OnerousContractsMember_zFfpxy1sDbD9" style="font-size: 10pt; font-weight: bold; text-align: right" title="Beginning balance">-</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--Provisions_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__custom--WarrantiesMember_zQt8av3VuC6b" style="font-size: 10pt; text-align: right" title="Beginning balance">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--Provisions_iS_c20220101__20221231_zp0MML2MZHXd" style="font-size: 10pt; text-align: right" title="Beginning balance">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 55%; font-size: 10pt; text-align: left">Provisions made during the year</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--ChangesInOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__custom--OnerousContractsMember_zvR5awIFMjEh" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Provisions made during the year">8,403</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--ChangesInOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__custom--WarrantiesMember_zDDCXSO7qf4a" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Provisions made during the year">-</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--ChangesInOtherProvisions_c20220101__20221231_zNcBSGTRGU6l" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Provisions made during the year">8,403</td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold">At December 31, 2022</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_982_eifrs-full--Provisions_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfAssetsAxis__custom--OnerousContractsMember_zPjzdaKnJ1gb" style="font-size: 10pt; font-weight: bold; text-align: right" title="Beginning balance">8,403</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--Provisions_iS_pn3n3_c20230101__20231231__ifrs-full--ClassesOfAssetsAxis__custom--WarrantiesMember_z15poMCQP2n4" style="font-size: 10pt; text-align: right" title="Beginning balance">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_eifrs-full--Provisions_iS_c20230101__20231231_z4dZ04XSZJa5" style="font-size: 10pt; font-weight: bold; text-align: right" title="Beginning balance">8,403</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Provisions made during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--ChangesInOtherProvisions_pn3n3_c20230101__20231231__ifrs-full--ClassesOfAssetsAxis__custom--OnerousContractsMember_zPaVkXeyhwEd" style="font-size: 10pt; text-align: right" title="Provisions made during the year">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--ChangesInOtherProvisions_pn3n3_c20230101__20231231__ifrs-full--ClassesOfAssetsAxis__custom--WarrantiesMember_zdLnrb6ZtYyf" style="font-size: 10pt; text-align: right" title="Provisions made during the year">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--ChangesInOtherProvisions_c20230101__20231231_z5X2H7LP2el4" style="font-size: 10pt; text-align: right" title="Provisions made during the year">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Provisions used during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--ProvisionsUsedDuringPeriod_pn3n3_c20230101__20231231__ifrs-full--ClassesOfAssetsAxis__custom--OnerousContractsMember_zy8E0sc9SF7f" style="font-size: 10pt; text-align: right" title="Provisions used during the year">(4,972</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--ProvisionsUsedDuringPeriod_pn3n3_c20230101__20231231__ifrs-full--ClassesOfAssetsAxis__custom--WarrantiesMember_zfbOjo8Uk6Mf" style="font-size: 10pt; text-align: right" title="Provisions used during the year">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--ProvisionsUsedDuringPeriod_pn3n3_c20230101__20231231_z5s8N6oQF2wl" style="font-size: 10pt; text-align: right" title="Provisions used during the year">(4,972</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Provisions reversed during the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--ProvisionsReversedDuringPeriod_pn3n3_c20230101__20231231__ifrs-full--ClassesOfAssetsAxis__custom--OnerousContractsMember_z4Z6qC34IuP9" style="font-size: 10pt; text-align: right" title="Provisions reversed during the year">(2,822</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--ProvisionsReversedDuringPeriod_pn3n3_c20230101__20231231__ifrs-full--ClassesOfAssetsAxis__custom--WarrantiesMember_zRRr9SgrYyZh" style="font-size: 10pt; text-align: right" title="Provisions reversed during the year">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--ProvisionsReversedDuringPeriod_pn3n3_c20230101__20231231_zldhuHjicFF9" style="font-size: 10pt; text-align: right" title="Provisions reversed during the year">(2,822</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Transfers</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--ProvisionsTranseferred_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OnerousContractsMember_z7k94B7HtHmb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Transfers">(197</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--ProvisionsTranseferred_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--WarrantiesMember_zlPlblR0Pnsj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Transfers">197</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--ProvisionsTranseferred_iI_pn3n3_c20231231_zCOvnrYpPna8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Transfers">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">At December 31, 2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_988_eifrs-full--Provisions_iE_c20230101__20231231__ifrs-full--ClassesOfAssetsAxis__custom--OnerousContractsMember_z7o7y3MVWAwf" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Ending balance">412</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_985_eifrs-full--Provisions_iE_c20230101__20231231__ifrs-full--ClassesOfAssetsAxis__custom--WarrantiesMember_znZgyn3yDxc3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Ending balance">197</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_eifrs-full--Provisions_iE_c20230101__20231231_zfCpQLBU7VRa" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Ending balance">609</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> The provisions used/reversed during the year are included in ‘cost of sales’. Onerous contracts The determination of provisions for onerous contracts, is based on best estimates. The above provision does not include any amounts related to the general equipment warranties or performance guarantees. If the final loss related to the completion of these projects differs from the above, the Group will adjust the provision accordingly. During 2023, we either used or reversed some of the provisions recorded during the prior year. The 2023 activity was based on how our projects developed against the forecasts calculated as at December 31, 2022. All outflows relating to the above provision to take place within 12 months of December 31, 2023. Warranties The provision for warranties relates mainly to technology products sold during 2023. The provision has been estimated based on historical warranty data associated with our products and related solar generating products. The group expects to settle the majority of the liability over the next year.

CY2022

ifrs-full

Changes In Other Provisions

ChangesInOtherProvisions

8403000

eur

CY2022Q4

ifrs-full

Provisions

8403000

eur

CY2023

htoo

Provisions Used During Period

ProvisionsUsedDuringPeriod

-4972000

eur

CY2023

htoo

Provisions Reversed During Period

ProvisionsReversedDuringPeriod

-2822000

eur

CY2023Q4

ifrs-full

Provisions

609000

eur

CY2021Q4

htoo

Number Of Share

NumberOfShare

13123723

shares

CY2021Q4

htoo

Value Of Shares

ValueOfShares

2000

eur

CY2022

htoo

Issue Of Shares Atm Shares

IssueOfSharesAtmShares

681926

shares

CY2022Q4

htoo

Number Of Share

NumberOfShare

13805649

shares

CY2022Q4

htoo

Value Of Shares

ValueOfShares

2000

eur

CY2023

htoo

Issue Of Shares Atm Shares

IssueOfSharesAtmShares

1103368

shares

CY2023

htoo

Issue Of Shares Share Based Payments

IssueOfSharesShareBasedPayments

10000

shares

CY2023Q4

htoo

Number Of Share

NumberOfShare

14919017

shares

CY2023Q4

htoo

Value Of Shares

ValueOfShares

2000

eur

CY2022

htoo

Warrants Outstanding In Shares

WarrantsOutstandingInShares

8869633

shares

CY2023Q4

htoo

Shortterm Investment

ShorttermInvestment

1100000

eur

CY2022Q4

htoo

Shortterm Investment

ShorttermInvestment

7800000

eur

CY2023

htoo

Exercise Price Per Share

ExercisePricePerShare

11.50

CY2023Q4

htoo

Fair Value Of Traded Warrants

FairValueOfTradedWarrants

0.10

CY2022Q4

htoo

Fair Value Of Traded Warrants

FairValueOfTradedWarrants

0.92

CY2021Q4

htoo

Warrants

15271000

eur

CY2022

htoo

Fair Value Movement On Warrants Unexercised

FairValueMovementOnWarrantsUnexercised

7620000

eur

CY2022Q4

htoo

Warrants

7651000

eur

CY2023

htoo

Fair Value Movement On Warrants Unexercised

FairValueMovementOnWarrantsUnexercised

6886000

eur

CY2023Q4

htoo

Warrants

765000

eur

CY2023

htoo

Disclosure Of Financial Risks Management Explanatory

DisclosureOfFinancialRisksManagementExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">24.</td> <td>Financial instruments and risk management</td></tr> </table> (a) Accounting classifications and fair value The Company uses the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 38.7pt"></td> <td style="width: 18pt">·</td> <td style="text-align: justify">Level 1: quoted (unadjusted) prices in active markets for identical assets or liabilities;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 38.7pt"></td> <td style="width: 18pt">·</td> <td style="text-align: justify">Level 2: other techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 38.7pt"></td> <td style="width: 18pt">·</td> <td style="text-align: justify">Level 3: techniques which use inputs that have a significant effect on the recorded fair value that are not based on observable market data.</td></tr> </table> The Company recognises transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred. There were no transfers between fair value levels during the year. As at December 31, 2023, the warrants are measured at fair value using Level 1 inputs. The fair value of the warrants are measured based on quoted market prices at each reporting date. See notes 23 for the fair value analysis. <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfUnobservableInputsInFairValueMeasurementWithinLevel3TableTextBlock_zeVh14sXwQKk" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Financial Instruments and Risk Management (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Schedule of unobservable inputs in fair value measurement within Level 3</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Carrying value</td> <td style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="15" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Fair value</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">Cash and receivables</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">Liabilities</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">Total carrying amount</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">Level 1</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">Level 2</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">Level 3</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">Total</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt; padding-left: 0.3pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left; padding-left: 0.3pt">2023</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 24%; font-size: 10pt; text-align: left; padding-left: 0.3pt">Cash and cash equivalents</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zdimLYPVGeje" style="width: 9%; font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">1,147</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_z0KhrPvjRQz8" style="width: 9%; font-size: 10pt; text-align: right" title="Liabilities, carrying amount">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--TotalCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_z0M7YK1teT3d" style="width: 9%; font-size: 10pt; text-align: right" title="Total carrying amount">1,147</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_z5B4EecUsPHg" style="width: 7%; font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zYEFl58LQZAg" style="width: 7%; font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zUzlVdDrE82d" style="width: 7%; font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zCpYigJQOPV5" style="width: 7%; font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_znNDhXKxcmhc" style="font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">1,473</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--TotalCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_zhaXnk3mbup5" style="font-size: 10pt; text-align: right" title="Total carrying amount">1,473</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zRxJujb9PABd" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zam7bWWSWU7c" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zWRiXQS8mUSl" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--TradeReceivablesMember_zlGNPPcWkMp6" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Other receivables*</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember_fKCop_zR1d6Z0nZYzi" style="font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">671</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember_fKCop_zCBNI0DvalU5" style="font-size: 10pt; text-align: right" title="Liabilities, carrying amount">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--TotalCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember_fKCop_zPJtFm6SDvIj" style="font-size: 10pt; text-align: right" title="Total carrying amount">671</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_fKCop_zjOLqZlVDd0k" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_fKCop_zyLIJroR1Dn4" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_fKCop_z746QuWFISrg" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember_fKCop_z3zxViyqrU47" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Trade payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zAwncypDnC14" style="font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_z7X68FRZ9cQl" style="font-size: 10pt; text-align: right" title="Liabilities, carrying amount">(11,015</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--TotalCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zCnv8Jp5BdRh" style="font-size: 10pt; text-align: right" title="Total carrying amount">(11,015</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zFVnw344mJNe" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zfoIA1WZaeTe" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zmpGmbAdeqpj" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_z5zBWTorUYu7" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-size: 10pt; padding-left: 0.3pt">Warrants</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember_zuTSdD7Zo3uf" style="font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember_zKTIw1ywdu66" style="font-size: 10pt; text-align: right" title="Liabilities, carrying amount">(765</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--TotalCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember_zFesnbwSRf04" style="font-size: 10pt; text-align: right" title="Total carrying amount">(765</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zMfsGcLop2n9" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">(765</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zgLr4tU0pDNf" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zbCTM6lr6VC5" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember_zy7cCw9EHhK1" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">(765</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Amounts owed to related parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RelatedPartiesMember_zu0poRWpyBXf" style="font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RelatedPartiesMember_zqza1huaUPh5" style="font-size: 10pt; text-align: right" title="Liabilities, carrying amount">(2,113</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--TotalCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RelatedPartiesMember_zCp5RgvttSth" style="font-size: 10pt; text-align: right" title="Total carrying amount">(2,113</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RelatedPartiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zhEFMC4sWR72" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RelatedPartiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zg4PvqvydfZg" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RelatedPartiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_z7moQmWKZlv8" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RelatedPartiesMember_zfKdDgwMuXZ7" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Loans and borrowings</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember_zqzmwbDtbG77" style="font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember_ziBIgyj1C1p" style="font-size: 10pt; text-align: right" title="Liabilities, carrying amount">(1,326</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--TotalCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember_zWhVPdZTsj39" style="font-size: 10pt; text-align: right" title="Total carrying amount">(1,326</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zMB7iZCjI6F5" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zV9d01BQf1A8" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zjaXzfh3mFr3" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember_zsc3bPznQ9d5" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.3pt">Other payables**</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_fKCoqKQ_____ztZMDN1nNABg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_fKCoqKQ_____zgTH0H0kNkGg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Liabilities, carrying amount">(195</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--TotalCarryingAmount_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_fKCoqKQ_____zEArIfQ6BRAf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total carrying amount">(195</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_fKCoqKQ_____zPMnGqbWzuG5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_fKCoqKQ_____zzdmZWsy5II5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_fKCoqKQ_____zXRvAFbrhvB7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_fKCoqKQ_____zd23ETtghnL7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_989_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20231231_z06XV069MwV4" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cash and receivables, carrying amount">3,291</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_981_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20231231_zgdNKLbxjoQl" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Liabilities, carrying amount">(15,414</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_986_ecustom--TotalCarryingAmount_iI_pn3n3_c20231231_z8Sgb16Jktxe" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total carrying amount">(12,123</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zsvMFmPpZCt2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total fair value of asset and liabilities">(765</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_986_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zarnk5zlgbYl" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zshXUa2g93a5" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_986_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20231231_zqXcMMwbKfFj" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total fair value of asset and liabilities">(765</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left; padding-left: 0.3pt">2022</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Cash and cash equivalents</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zaoPBI6qSAba" style="font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">8,164</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zIMwmvGqWdyf" style="font-size: 10pt; text-align: right" title="Liabilities, carrying amount">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--TotalCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_z4SUvnhFzOh1" style="font-size: 10pt; text-align: right" title="Total carrying amount">8,164</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zY1POLyPqWR8" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zhOEpGolijc5" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_z2X6b2gBMHpb" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--CashAndCashEquivalentMember_zzH779Q8uf09" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Other receivables*</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember_fKCop_zj27hQyH4tnk" style="font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">2,311</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember_fKCop_zHZRF7Ynkv7e" style="font-size: 10pt; text-align: right" title="Liabilities, carrying amount">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--TotalCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember_fKCop_zWBTA7N57iBe" style="font-size: 10pt; text-align: right" title="Total carrying amount">2,311</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_fKCop_zcT4vciNA6Ok" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_fKCop_zlD5gntH8Ezb" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_fKCop_zq21q4p9Qhqk" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesMember_fKCop_zIBfutIvv8Ci" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Trade payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zqdGiBoYGQtd" style="font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_z2qv9D6Oj3Y5" style="font-size: 10pt; text-align: right" title="Liabilities, carrying amount">(3,680</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--TotalCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zHa55MO0q322" style="font-size: 10pt; text-align: right" title="Total carrying amount">(3,680</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zXya64YsnrAg" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zubdLsFPC6Tg" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_z0uvBOgXBzM" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zIcTSNIWhd57" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; font-size: 10pt; padding-left: 0.3pt">Warrants</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember_zc0TBOFsqey5" style="font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember_zY9BzL1ZLDf5" style="font-size: 10pt; text-align: right" title="Liabilities, carrying amount">(7,651</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--TotalCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember_zm6OOhJDi6M2" style="font-size: 10pt; text-align: right" title="Total carrying amount">(7,651</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zejs1Z6OgWu7" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">(7,651</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z1GTascYUx52" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zxLoCvGOF2af" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--WarrantsMember_z3CEDHk78iQf" style="font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">(7,651</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Amounts owed to related parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RelatedPartiesMember_zqubSvhnN7u2" style="font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RelatedPartiesMember_zlNMFPqlTsx9" style="font-size: 10pt; text-align: right" title="Liabilities, carrying amount">(2,468</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--TotalCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RelatedPartiesMember_zlP4PFaGFUDi" style="font-size: 10pt; text-align: right" title="Total carrying amount">(2,468</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.3pt">Other payables**</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_fKCoqKQ_____z77d37xOgDcg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cash and receivables, carrying amount">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_fKCoqKQ_____z05jxE3ceHo5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Liabilities, carrying amount">(165</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--TotalCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_fKCoqKQ_____zwkBLYQPxMPc" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total carrying amount">(165</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_fKCoqKQ_____zrXRdvKGkg0d" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_fKCoqKQ_____zIrjoU3lZrei" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_fKCoqKQ_____zwOnjEphRs18" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_fKCoqKQ_____zoR7nLZ9aUD6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_989_ecustom--CashAndReceivablesCarryingAmount_iI_pn3n3_c20221231_zlW13Dg0RJF9" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Cash and receivables, carrying amount">10,475</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_981_ecustom--LiabilitiesCarryingAmount_iI_pn3n3_c20221231_zmA28glOvAm5" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Liabilities, carrying amount">(13,964</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_986_ecustom--TotalCarryingAmount_iI_pn3n3_c20221231_zA12nuoWzJuk" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total carrying amount">(3,489</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zalU3prh7BX1" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total fair value of asset and liabilities">(7,651</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_986_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zMy9jFZitzd5" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zJf7fEI40XZ" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total fair value of asset and liabilities">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_986_ecustom--TotalFairValueOfAssetAndLiabilities_iI_pn3n3_c20221231_zhAQef6zcy25" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total fair value of asset and liabilities">(7,651</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"> </td> <td id="xdx_F05_zLt02jC9N1dd" style="text-align: left; padding-left: 10pt; text-indent: -0.01pt; width: 10pt">*</td> <td id="xdx_F13_z3sF5aDKZXD6" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt"> Prepayments and VAT have been excluded as they are not classified as a financial asset.</td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt"> <tr style="vertical-align: top"> <td style="width: 21.3pt"> </td> <td id="xdx_F09_zj8ovRR3lVd9" style="text-align: left; padding-left: 10pt; text-indent: -0.01pt; width: 10pt">**</td> <td id="xdx_F1B_zgyGP6X3Dxkh" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt"> Employment taxes have been excluded as these are statutory liabilities.</td></tr> </table> Cash and cash equivalents For cash and cash equivalents, the carrying value is deemed to reflect a reasonable approximation of fair value. Trade receivables/other receivables/payables For the receivables and payables with a remaining term of less than one year or on demand balances, the carrying amount less impairment allowances, where appropriate, is a reasonable approximation of fair value. (b) Financial risk management The Group’s operations expose it to various financial risks that include credit risk, liquidity risk and market risk. The Group has a risk management framework in place which seeks to limit the impact of these risks on the financial performance of the Group. It is the policy of the Group to manage these risks in a non-speculative manner. This note presents information about the Group’s exposure to each of the above risks and the objectives, policies and processes for measuring and managing the risks. Further quantitative and qualitative disclosures are included throughout this note. The Company’s Board of Directors has overall responsibility for the establishment and oversight of the Group’s risk management framework. The Group’s risk management policies are established to identify and analyse the risks faced by the Group, to set appropriate risk limits and controls and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Group’s activities. The Group, through its training and management standards and procedures, aims to maintain a disciplined and constructive control environment in which all employees understand their roles and obligations. (c) Credit risk Exposure to credit risk Credit risk arises from granting credit to customers or others and from investing cash and cash equivalents with banks and financial institutions. The Group have not granted credit to customers to date as the Group has not earned any revenues. Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations and arises principally from the Group’s cash and cash equivalents. The carrying amounts of financial assets represent the maximum credit exposure. There were no impairment losses on financial assets recognised in profit or loss. Other receivables The Group’s exposure to credit risk is influenced mainly by the individual characteristics of each customer. However, management also considers the factors that may influence the credit risk of its customer base, including the default risk and country in which customers operate. In monitoring credit risk, receivables are grouped according to their credit characteristics, including their geographic location, industry, trading history with the Group and existence of previous financial difficulties. The Group does not require collateral in respect of its receivables. At December 31, 2023, the exposure to credit risk for receivables by geographic region was not significant. The majority of receivables was due from the Iberian region. Cash and short-term bank deposits The Group held cash and cash equivalents of €1.1 million at December 31, 2023 (2022: €8.1 million). 75% of the cash and cash equivalents are held with banks in Portugal (2022: 87%). The Group considers that its cash and cash equivalents have low credit risk based on the external credit ratings of the counterparties. The Groups exposure to credit risk rating is as follows: <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfCreditRiskRatingTableTextBlock_zP8cBZD8ZtQl" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Financial Instruments and Risk Management (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of credit risk rating</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Credit risk rating</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt">AA </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">12</td> <td style="width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">A+</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">8</td> <td style="font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">A-</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">91</td> <td style="font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">BBB+</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">75</td> <td style="font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">B+</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">12</td> <td style="font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Not assigned</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">100.0</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">100</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">%</td></tr> </table> (d) Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting its financial obligations as they fall due. The Group’s approach to managing liquidity is to ensure that it will have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable costs or risking damage to the Group’s reputation. Contractual maturities The following are the expected contractual maturities of the Group’s financial liabilities, including estimated interest payments. <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfExpectedContractualMaturitiesTableTextBlock_zZT0ALxwJBja" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Financial Instruments and Risk Management (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Schedule of expected contractual maturities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right" title="Total"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right" title="Total"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right" title="Total"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right" title="Total"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right" title="Total"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right" title="Total"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">Carrying amount</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">Contractual cash flows</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">Less than one year</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">1 – 2 years</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">2 – 5 years</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">More than 5 years</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-size: 10pt; font-weight: bold">2023</td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="text-align: right; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; font-size: 10pt; text-align: left; padding-left: 0.3pt">Derivative financial instruments – warrants*</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--DerivateLiabilityWarrantsMember_fKg_____z3R7Jq25ftdh" style="width: 8%; font-size: 10pt; text-align: right" title="Total">765</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--DerivateLiabilityWarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_fKg_____zKm5vQYAWjD7" style="width: 8%; font-size: 10pt; text-align: right" title="Total">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--DerivateLiabilityWarrantsMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_fKg_____zFOQSjwo4L0k" style="width: 8%; font-size: 10pt; text-align: right" title="Total">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--DerivateLiabilityWarrantsMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_fKg_____zBM9UFQva7Hf" style="width: 8%; font-size: 10pt; text-align: right" title="Total">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--DerivateLiabilityWarrantsMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_fKg_____zK3aOkUVITfe" style="width: 8%; font-size: 10pt; text-align: right" title="Total">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--DerivateLiabilityWarrantsMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_fKg_____zv40kKdjfbB1" style="width: 8%; font-size: 10pt; text-align: right" title="Total">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Trade payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zyNRmLLadmsa" style="font-size: 10pt; text-align: right" title="Total">11,015</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--CurrentDerivativeFinancialAssets_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_zQYw1ZnmJok8" style="font-size: 10pt; text-align: right" title="Total">11,015</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zEG0MS4P9gyd" style="font-size: 10pt; text-align: right" title="Total">11,015</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_ztzrE59vbPP" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zdhETLgP1HXi" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zNWwXQLCW7e3" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Amounts owed to related parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--AmountsOwedToRelatedPartiesMember_zmsxSsEIOKhd" style="font-size: 10pt; text-align: right" title="Total">2,113</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--AmountsOwedToRelatedPartiesMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_zp7P2G246FCc" style="font-size: 10pt; text-align: right" title="Total">2,113</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--AmountsOwedToRelatedPartiesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_z5b1iZQZ5ai6" style="font-size: 10pt; text-align: right" title="Total">2,113</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--AmountsOwedToRelatedPartiesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zFwpcfqdRT9c" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--AmountsOwedToRelatedPartiesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zKQSAYe7pwOi" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--AmountsOwedToRelatedPartiesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zQWHkaTnvwp1" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Loans and borrowings</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember_zoVDAK1POeSb" style="font-size: 10pt; text-align: right" title="Total">1,326</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_z3e9rl80ewl8" style="font-size: 10pt; text-align: right" title="Total">1,326</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zDD54Z6MeON5" style="font-size: 10pt; text-align: right" title="Total">1,326</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_za9j87hAB2Xh" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zopBb1Kalfn2" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoansAndBorrowingsMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_za9DJfAdRqC9" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Other payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zchhOWJNdFpd" style="font-size: 10pt; text-align: right" title="Total">192</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_zmRswYqlBAJh" style="font-size: 10pt; text-align: right" title="Total">192</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zeBVCOhptD7e" style="font-size: 10pt; text-align: right" title="Total">192</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_z0IEAnreQLgk" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zF5PLZed1Zbe" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zJoKyZMbe8r6" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CurrentDerivativeFinancialAssets_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zUB7SNV4I1pc" style="font-size: 10pt; text-align: right" title="Total">10,784</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_zjlounnALEOl" style="font-size: 10pt; text-align: right" title="Total">16,923</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zwUw5ymu3Reb" style="font-size: 10pt; text-align: right" title="Total">1,343</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zIScPSYGSxVg" style="font-size: 10pt; text-align: right" title="Total">1,918</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zDfst3fnvD0d" style="font-size: 10pt; text-align: right" title="Total">2,298</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zl2FkpzRD9Bd" style="font-size: 10pt; text-align: right" title="Total">11,364</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.3pt">Loan advanced (Note 11)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAdvancedMember_zbg6qIxAw67f" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAdvancedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_zAauGnKZf7H6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total">498</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAdvancedMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zAbWwLv7eqqg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total">498</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAdvancedMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_z9IHOXIbIwDa" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAdvancedMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zSV0MXsNSqLl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAdvancedMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zTS8rVPwo8v4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Total</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_989_eifrs-full--CurrentDerivativeFinancialAssets_pn3n3_c20231231_zai5xZbXEkL7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total">26,195</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20231231__ifrs-full--ClassesOfAssetsAxis__custom--TotalMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zS2DZdm0d8o5" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total">32,067</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_981_eifrs-full--CurrentDerivativeFinancialAssets_pn3n3_c20231231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zSF7j6XMED5k" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total">16,487</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_987_eifrs-full--CurrentDerivativeFinancialAssets_pn3n3_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zzN8gldApGif" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total">1,918</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CurrentDerivativeFinancialAssets_pn3n3_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_ze5V8hiEZmR2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total">2,298</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentDerivativeFinancialAssets_pn3n3_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zIXpVuuQ2q1k" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total">11,364</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left; padding-left: 0.3pt">2022</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Derivative financial instruments – warrants*</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--DerivateLiabilityWarrantsMember_fKg_____zjrJwwRFbJv8" style="font-size: 10pt; text-align: right" title="Total">7,651</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--DerivateLiabilityWarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_fKg_____zmJmawL3uQPl" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--DerivateLiabilityWarrantsMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_fKg_____zUQIhcOYZXgl" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--DerivateLiabilityWarrantsMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_fKg_____z2Q8isjbjJug" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--DerivateLiabilityWarrantsMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_fKg_____zviq2ZYyNREj" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--DerivateLiabilityWarrantsMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_fKg_____zA3HHaS8gNd8" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Trade payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember_zmYLJYhseW59" style="font-size: 10pt; text-align: right" title="Total">3,680</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_z69fmyuHEIL2" style="font-size: 10pt; text-align: right" title="Total">3,680</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zEg8qDMyYIRd" style="font-size: 10pt; text-align: right" title="Total">3,680</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zFbjHygnhmQ1" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_fKg_____zaE12JYs9Cgg" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_fKg_____zJkCswu5bgak" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Amounts owed to related parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--AmountsOwedToRelatedPartiesMember_zu4nu6qo1WM4" style="font-size: 10pt; text-align: right" title="Total">2,468</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--AmountsOwedToRelatedPartiesMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_zYVOemBpBSm3" style="font-size: 10pt; text-align: right" title="Total">2,468</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--AmountsOwedToRelatedPartiesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zIpGPdZocbFb" style="font-size: 10pt; text-align: right" title="Total">2,468</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--AmountsOwedToRelatedPartiesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zg7Vz3FJca88" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--AmountsOwedToRelatedPartiesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zANyZTI2MV6d" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--AmountsOwedToRelatedPartiesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zair3HZklrX6" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Other payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember_zCqhjGEi7G53" style="font-size: 10pt; text-align: right" title="Total">165</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_zBFH9SA9N6P6" style="font-size: 10pt; text-align: right" title="Total">165</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_z8DrEsMgdHp9" style="font-size: 10pt; text-align: right" title="Total">165</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zYCUBA3kDfN" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zRaQ8G2WurB6" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherPayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_ztO6VpLO3v51" style="font-size: 10pt; text-align: right" title="Total">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.3pt">Lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember_zLIjy5pP4BJ1" style="font-size: 10pt; text-align: right" title="Total">9,409</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_zfNdzLYPJkGa" style="font-size: 10pt; text-align: right" title="Total">13,468</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zyIqATe5CJb4" style="font-size: 10pt; text-align: right" title="Total">1,118</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zoJhmH5wmQqh" style="font-size: 10pt; text-align: right" title="Total">1,107</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zjabhqpoYGoa" style="font-size: 10pt; text-align: right" title="Total">1,409</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseLiabilitiesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zaqTmacLkxL8" style="font-size: 10pt; text-align: right" title="Total">9,835</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.3pt">Loan advanced (Note 11)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAdvancedMember_zN4ijW9Kj0Nd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAdvancedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ContractualCashFlowsMember_zPG9PdHyp4pd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total">743</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAdvancedMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zQE2VOGQ6eb7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total">743</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAdvancedMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zlWKIYCDUI93" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAdvancedMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zK2ix8YucREg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--LoanAdvancedMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_z2sg5lzvxgW5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total">-</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Total</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231_zenTWLiZYzf1" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total">23,373</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--TotalMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zZCmWz125Ey2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total">20,524</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zwY9O6ZZ4VY4" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total">8,174</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zA6cWM0BRJ8c" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total">1,107</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_z95ga16fF6Va" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total">1,409</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_986_eifrs-full--CurrentDerivativeFinancialAssets_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zFazQYSlmRYf" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Total">9,835</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt"> <tr style="vertical-align: top"> <td id="xdx_F03_zqJv0x8rMt3k" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">*</td> <td id="xdx_F1E_za58VqBhcTog" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"> contractual cash flows for warrants are €nil (liability of €0.8 million) (2022: €7.7 million) because warrants will be settled in shares.</td></tr> </table> (e) Market risk and interest rate risk Market risk is the risk that changes in market prices and indices, such as foreign exchange rates and interest rates, will affect the Group’s income or the value of its holdings of financial instruments. Interest rate risk is not significant to the Group. (f)   Foreign exchange risk The Group uses the Euro as its functional currency. Foreign exchange rate risk is the risk that the fair value of Group assets or liabilities, or future expected cash flows will fluctuate because of changes in foreign currency exchange rates. While the Company’s shares are listed in US dollars, the currency of the primary operating environment of the Group is the Euro, and its exposure to the risk of changes in foreign currency would arise primarily when revenue or expense is denominated in a currency other than the Euro. The Company is building out its operations in the United States of America and Australia but, to date, has not entered into any significant commercial contracts. As of December 31, 2023, the Group’s operations were confined to the Eurozone, so the effect of the translation of foreign operations is not significant to the Group. At December 31, 2023, the Company had USD and EUR cash balances of approximately $0.03 million (2022: $0.3 million) and €1.1 million (2022: €7.8 million), respectively. The following significant exchange rates have been applied during the year. <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfSignificantExchangeRatesTableTextBlock_zBt6rYlukY43" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Financial Instruments and Risk Management (Details 3)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> Schedule of significant exchange rates </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Average rate</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Period-end spot rate</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2022</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-style: italic">Euro</td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="3" style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; font-size: 10pt">USD</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--AverageForeignExchangeRate_pid_uUSDPShares_c20230101__20231231_zxYrT0fo26e8" style="width: 8%; font-size: 10pt; text-align: right" title="Average rate">1.0816</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--AverageForeignExchangeRate_pid_uUSDPShares_c20220101__20221231_zq7MgrNIJuHe" style="width: 8%; font-size: 10pt; text-align: right" title="Average rate">1.0530</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--ClosingForeignExchangeRate_iI_pid_uUSDPShares_c20231231_z7FmrrKUgrX7" style="width: 8%; font-size: 10pt; text-align: right" title="Year-end spot rate">1.1050</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--ClosingForeignExchangeRate_iI_pid_uUSDPShares_c20221231_zDtcwrJSggaj" style="width: 8%; font-size: 10pt; text-align: right" title="Year-end spot rate">1.0666</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> </table> Sensitivity analysis A reasonably possible strengthening of the Euro against the Group’s principal foreign currency denominated amounts at December 31, 2023 would have decreased the Group’s loss by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant and ignores any impact of forecast sales and purchases. <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfPossibleStrengtheningOfTheEuroTableTextBlock_ztYuKxHwfxxg" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Financial Instruments and Risk Management (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Schedule of possible strengthening of the euro</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: right">€’000</td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">USD (10 percent strengthening of the euro)</td> <td style="width: 1%; font-size: 10pt; font-weight: bold"> </td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_eifrs-full--ReserveOfExchangeDifferencesOnTranslation_iI_pn3n3_c20231231_zgvKdOYiFxi6" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="USD (10 percent strengthening of the euro)">692</td> <td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--ReserveOfExchangeDifferencesOnTranslation_iI_pn3n3_c20221231_zjqQVNgLHWh8" style="width: 12%; font-size: 10pt; text-align: right" title="USD (10 percent strengthening of the euro)">796</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> </table> (g) Capital Management The Group’s policy is to maintain a strong capital base so as to maintain investor and creditor confidence and to sustain the future development of the business. The board of directors monitors the return on capital.

CY2023Q4

htoo

Cash And Receivables Carrying Amount

CashAndReceivablesCarryingAmount

3291000

eur

CY2023Q4

htoo

Liabilities Carrying Amount

LiabilitiesCarryingAmount

-15414000

eur

CY2023Q4

htoo

Total Carrying Amount

TotalCarryingAmount

-12123000

eur

CY2023Q4

htoo

Total Fair Value Of Asset And Liabilities

TotalFairValueOfAssetAndLiabilities

-765000

eur

CY2022Q4

htoo

Cash And Receivables Carrying Amount

CashAndReceivablesCarryingAmount

10475000

eur

CY2022Q4

htoo

Liabilities Carrying Amount

LiabilitiesCarryingAmount

-13964000

eur

CY2022Q4

htoo

Total Carrying Amount

TotalCarryingAmount

-3489000

eur

CY2022Q4

htoo

Total Fair Value Of Asset And Liabilities

TotalFairValueOfAssetAndLiabilities

-7651000

eur

CY2023Q4

htoo

Cash And Cash Equivalent

CashAndCashEquivalent

1100000

eur

CY2022Q4

htoo

Cash And Cash Equivalent

CashAndCashEquivalent

8100000

eur

CY2022

htoo

Credit Risk Rating Aa

CreditRiskRatingAA

0.12

pure

CY2023

htoo

Credit Risk Rating A Plus

CreditRiskRatingAPlus

0.08

pure

CY2023

htoo

Credit Risk Rating A Minus

CreditRiskRatingAMinus

0.91

pure

CY2022

htoo

Credit Risk Rating Bbb Plus

CreditRiskRatingBbbPlus

0.75

pure

CY2022

htoo

Credit Risk Rating B Plus

CreditRiskRatingBPlus

0.12

pure

CY2023

htoo

Credit Risk Rating Not Assigned

CreditRiskRatingNotAssigned

0.01

pure

CY2022

htoo

Credit Risk Rating Not Assigned

CreditRiskRatingNotAssigned

0.01

pure

CY2023

htoo

Total

1

pure

CY2022

htoo

Total

1

pure

CY2023Q4

ifrs-full

Current Derivative Financial Assets

CurrentDerivativeFinancialAssets

26195000

eur

CY2022Q4

ifrs-full

Current Derivative Financial Assets

CurrentDerivativeFinancialAssets

23373000

eur

CY2023Q4

htoo

Shortterm Investment

ShorttermInvestment

30000.00

usd

CY2022Q4

htoo

Shortterm Investment

ShorttermInvestment

300000

usd

CY2023

ifrs-full

Average Foreign Exchange Rate

AverageForeignExchangeRate

1.0816

CY2022

ifrs-full

Average Foreign Exchange Rate

AverageForeignExchangeRate

1.0530

CY2023Q4

ifrs-full

Closing Foreign Exchange Rate

ClosingForeignExchangeRate

1.1050

CY2022Q4

ifrs-full

Closing Foreign Exchange Rate

ClosingForeignExchangeRate

1.0666

CY2023Q4

ifrs-full

Reserve Of Exchange Differences On Translation

ReserveOfExchangeDifferencesOnTranslation

692000

eur

CY2022Q4

ifrs-full

Reserve Of Exchange Differences On Translation

ReserveOfExchangeDifferencesOnTranslation

796000

eur

CY2023

ifrs-full

Disclosure Of Earnings Per Share Explanatory

DisclosureOfEarningsPerShareExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">25.</td> <td>Loss per share</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfLossPerShareTableTextBlock_zpnTCca2zhx3" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Loss per share (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of loss per share</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49D_20230101__20231231_zgTE1KlCfdBh" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20220101__20221231_z6gW5v1j9W2i" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr id="xdx_409_ecustom--BasicLossPerOrdinaryShare_pip0_znvMRhCwVe4h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Basic (loss)/ earnings per ordinary share</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">(2.12</td> <td style="width: 1%; font-size: 10pt; text-align: left">)</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">(2.05</td> <td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_404_ecustom--DilutedLossPerOrdinaryShare_pip0_zBhs2blrGrl8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Diluted (loss)/ earnings per ordinary share</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2.12</td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2.05</td> <td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--NumberOfOrdinarySharesUsedForLossPerShareWeightedAverageAbstract_iB_zkAO8InMOVE1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-style: italic; padding-bottom: 1pt">Number of ordinary shares used for loss per share (weighted average)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--WeightedAverageSharesBasic_i01_pid_zNjYfeoCE461" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Basic</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">14,649,082</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">13,330,947</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--WeightedAverageSharesDiluted_i01_pid_zP5W3S3Wuc04" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Diluted</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">14,649,082</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">13,330,947</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table> Basic earnings/ (loss) per share is calculated by dividing the loss for the year attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the year. Diluted earnings/ (loss) per share is calculated by dividing the loss attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of Class A ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into Class A ordinary shares. The diluted loss per share reflects the basic loss per share since the effects of potentially dilutive securities are anti-dilutive. For the years ended 31 December 2023, and 2022 the Group was loss-making, therefore, the following anti-dilutive instruments are excluded in the calculation of diluted weighted average number of ordinary shares outstanding: <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfDilutedWeightedAverageNumberOfSharesOutstandingTableTextBlock_zpUfq9tumV7d" style="border-collapse: collapse; width: 90%; margin-left: 21.3pt" summary="xdx: Disclosure - Loss per share (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of weighted average number of ordinary shares</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2023</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2022</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt">Warrants</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--WarrantsMember_z51rCNoicenj" style="width: 12%; font-size: 10pt; text-align: right" title="Anti dilutive shares">8,869,633</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares_c20220101__20221231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--WarrantsMember_zlL3pfJUnRi3" style="width: 12%; font-size: 10pt; text-align: right" title="Anti dilutive shares">8,869,633</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">RSUs - outstanding</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--RSUOutstandingMember_zInf6wEEmZxk" style="font-size: 10pt; text-align: right" title="Anti dilutive shares">54,952</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares_c20220101__20221231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--RSUOutstandingMember_zYYiVTN1bzr8" style="font-size: 10pt; text-align: right" title="Anti dilutive shares">88,084</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">RSUs - vested but no ordinary shares issued</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--RSUVestedMember_zGFitEIDaAEj" style="font-size: 10pt; text-align: right" title="Anti dilutive shares">115,820</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares_c20220101__20221231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--RSUVestedMember_zSOKUBz4wAQ" style="font-size: 10pt; text-align: right" title="Anti dilutive shares">29,253</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Incentive shares</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--IncentiveSharesMember_z2IwNrEkLKrh" style="font-size: 10pt; text-align: right" title="Anti dilutive shares">5,000</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares_c20220101__20221231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--IncentiveSharesMember_zahyWPH7Urbj" style="font-size: 10pt; text-align: right" title="Anti dilutive shares">5,000</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Share options</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__ifrs-full--ShareOptionsMember_zawX7CsVwRF" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Anti dilutive shares">1,482,628</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares_c20220101__20221231__ifrs-full--ClassesOfOrdinarySharesAxis__ifrs-full--ShareOptionsMember_zlsOSPqDwcaf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Anti dilutive shares">2,128,554</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> </table>

CY2023

htoo

Basic Loss Per Ordinary Share

BasicLossPerOrdinaryShare

-2.12

CY2022

htoo

Basic Loss Per Ordinary Share

BasicLossPerOrdinaryShare

-2.05

CY2023

htoo

Diluted Loss Per Ordinary Share

DilutedLossPerOrdinaryShare

-2.12

pure

CY2022

htoo

Diluted Loss Per Ordinary Share

DilutedLossPerOrdinaryShare

-2.05

pure

CY2023

htoo

Weighted Average Shares Basic

WeightedAverageSharesBasic

14649082

shares

CY2022

htoo

Weighted Average Shares Basic

WeightedAverageSharesBasic

13330947

shares

CY2023

htoo

Weighted Average Shares Diluted

WeightedAverageSharesDiluted

14649082

shares

CY2022

htoo

Weighted Average Shares Diluted

WeightedAverageSharesDiluted

13330947

shares

CY2023

ifrs-full

Disclosure Of Related Party Explanatory

DisclosureOfRelatedPartyExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">26.</td> <td>Related parties</td></tr> </table> Under IAS 24 Related Party Disclosures (“IAS 24”), the Group has various related parties stemming from relationships with subsidiaries, joint ventures, key management personnel, the founders of the previous Fusion Fuel Portugal entity and other related parties. Subsidiaries A list of the Groups subsidiaries is disclosed in note 29. All transactions with subsidiaries eliminate on consolidation and are not presented, in accordance with revised IAS 24. Joint ventures Fusion Fuel Spain, S.L. (“Fusion Fuel Spain”) is a joint venture in which the Group has joint control and a 50% ownership interest. Fusion Fuel Spain commenced operations in Q4 2021. During the year ended December 31, 2023, Fusion Fuel Spain drew down €0.25 million (2022: €1.27 million) of the subordinated loan of €2 million that was committed by the Group during the prior years (Note 12). Key management personnel <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 22.5pt"></td> <td style="width: 18pt">(a)</td> <td>Compensation</td></tr> </table> The key management personnel at December 31, 2023 are the members of the Group’s Executive Committee. There were seven members of the Executive Committee at December 31, 2023 and an average of eight members for the full year. The remuneration expense for the key management personnel includes salaries and share-based payments. <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfKeyManagementPersonnelTableTextBlock_zZ0cEahc4mo2" style="border-collapse: collapse; width: 86%; margin-left: 40.5pt; margin-right: auto; margin-bottom: auto" summary="xdx: Disclosure - Related Parties (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of key management personnel</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20230101__20231231_zU91mu093I0g" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_498_20220101__20221231_zKPItixzJjXg" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20210101__20211231_zoquQnYpV8g5" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">2023</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">2022</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">2021</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">€’000</td></tr> <tr id="xdx_400_ecustom--BasicSalary_z1DlxWaNrhW7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 50%; font-size: 10pt; text-align: left">Basic salary</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 9%; font-size: 10pt; text-align: right">1,453</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 9%; font-size: 10pt; text-align: right">1,471</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 9%; font-size: 10pt; text-align: right">683</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ShorttermEmployeeBenefitsExpense_zRWTPd3UFVG2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Short-term employee benefits</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">303</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">498</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">5</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--OtherLongtermBenefits_zRi0UVeu70L6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Other long-term benefits</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">55</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">80</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--AdjustmentsForSharebasedPayments_zWnWUCEI32v3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Share-based compensation</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,947</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,957</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">183</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--TotalAmountOfExpense_zHTbmDy68pyg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Total</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">3,758</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">5,006</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">874</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 22.5pt"></td> <td style="width: 18pt">(b)</td> <td>Transactions</td></tr> </table> During 2023, Fusion Fuel Portugal paid certain tax liabilities on behalf of João Wahnon. This amounted to €16,683 and was still owed by João Wahnon at December 31, 2023. There were no other transactions with key management personnel during the year. Founders – Negordy Investments, S.A. and MagP Inovação, S.A. Negordy Investments, S.A (“Negordy”) ownership is split across four shareholders, three of which are related parties. Magno Efeito, S.A., Numberbubble, S.A. and Key Family Holdings Investimentos e Consultoria de Gestão, Lda. (“KFH”) together own 90% of the ordinary shares of Negordy. Magno Efeito, S.A., an entity jointly controlled by Mr. Jaime Silva and Márcia Vicente, Mr. Silva’s wife. Numberbubble, S.A., an entity controlled by Mr. Joao Teixeira Wahnon. KFH is an entity jointly owned and controlled by Mr. Frederico Figueira de Chaves and his brother. All three individuals hold executive management positions within the Group. Mr. Frederico Figueira de Chaves is a Director of the Parent. Both Mr. Jaime Silva and Mr. Joao Teixeira Wahnon were Directors of Parent until their resignation on October 6, 2023. The remaining shareholder of Negordy, FalcFive, LDA is not considered to be a related party of the Group. The shareholder agreement stipulates that all decisions requiring board approval must be unanimous and if one shareholder disagrees, the motion cannot be passed. Magno Efeito, S.A., Numberbubble, S.A. and FalcFive, LDA are the founders of Negordy. KFH acquired their ordinary shares in 2018. Negordy owns 1,593,750 Class A ordinary shares of the Company and 1,593,750 warrants to purchase Class A ordinary shares at an exercise price of $11.50. As mentioned in note 22, in December 2022, the Class B Ordinary shares were converted to Class A Ordinary shares. Negordy previously held 1,593,750 Class B ordinary shares of the Company. On January 1, 2021, the Group entered into a sub-lease agreement with Negordy for space of 4,156 square meters of office, logistical, and industrial activities. Parking plots are also included. The sub-lease has an initial term of five years, with automatic renewal for additional terms of five years until either party notifies the other party of its intention not to renew. Either party can choose to terminate the agreement after 12 months once adequate communication is provided to the other party. The monthly rent determined by the sub-lease is fixed at €0.02 million. The shareholders and founders of Negordy founded MagP Inovação, S.A. (“MagP”), a company that produces, installs, assembles, operates, and maintains modules, tracking structures and accessories for all equipment relating to CPV solar trackers (collectively, the “Trackers”). MagP is the successor to the business of MagPower, a company also founded by some of the founders of Negordy. Negordy is a 71% shareholder of MagP, and the remaining 29% of MagP is owned by other parties unrelated to Negordy or Fusion Fuel Portugal. The Group produces Green Hydrogen with components built in-house and in partnership with MagP. These components include the Trackers that have been produced by MagP for several years. The Group has entered into several agreements and transactions with MagP regarding the provision of services and supply and assembly of Trackers that will be used in the Groups Hydrogen Generators. These agreements primarily related to the Trackers provided to our two hydrogen projects at Evora. In addition to the agreements entered for Evora, the Group entered into an agreement with MagP on January 1, 2021 to provide up to 1,100 Trackers across 2021 and 2022. The output from this agreement will be used by the Group in their hydrogen projects or for standalone sales to third parties. The purpose of these agreements was to secure some production capacity of the Group until such time that our production facility at Benavente is operational. See further details of these agreements in note 27. In 2023, the value of these transactions with MagP was €3.8 million (2022: €7.7 million). MagP does not hold any interest in Class A ordinary shares and does not hold any warrants to purchase Class A ordinary shares. Other Directors and officers of the company have control of more than 10% of the voting shares of the company, however no individual controls more than 10% of the company. We are not aware of any person or shareholder who directly or indirectly, jointly or severally, exercises or could exercise control over the Group. Directors and Officers hold a total of 954,140 issued Class A ordinary shares in the company and 1,197,767 warrants to purchase Class A ordinary shares at an exercise price of $11.50 at year end. On September 28, 2023, KFH made a short-term bridge loan to Fusion Fuel Portugal of €260,000 on a non-interest-bearing basis for use as working capital. This amount was repaid on October 6, 2023. On October 30, 2023, KFH made a short-term bridge loan to Fusion Fuel Portugal of €245,000 on a non-interest-bearing basis for use as working capital. This amount was repaid on November 14, 2023.

CY2023

htoo

Basic Salary

BasicSalary

1453000

eur

CY2022

htoo

Basic Salary

BasicSalary

1471000

eur

CY2021

htoo

Basic Salary

BasicSalary

683000

eur

CY2023

ifrs-full

Shortterm Employee Benefits Expense

ShorttermEmployeeBenefitsExpense

303000

eur

CY2022

ifrs-full

Shortterm Employee Benefits Expense

ShorttermEmployeeBenefitsExpense

498000

eur

CY2021

ifrs-full

Shortterm Employee Benefits Expense

ShorttermEmployeeBenefitsExpense

5000

eur

CY2023

ifrs-full

Other Longterm Benefits

OtherLongtermBenefits

55000

eur

CY2022

ifrs-full

Other Longterm Benefits

OtherLongtermBenefits

80000

eur

CY2021

ifrs-full

Other Longterm Benefits

OtherLongtermBenefits

3000

eur

CY2023

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

1947000

eur

CY2022

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

2957000

eur

CY2021

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

183000

eur

CY2023

htoo

Total Amount Of Expense

TotalAmountOfExpense

3758000

eur

CY2022

htoo

Total Amount Of Expense

TotalAmountOfExpense

5006000

eur

CY2021

htoo

Total Amount Of Expense

TotalAmountOfExpense

874000

eur

CY2023Q3

htoo

Short Term Bridge Loan

ShortTermBridgeLoan

260000

eur

CY2023Q4

htoo

Short Term Bridge Loan

ShortTermBridgeLoan

245000

eur

CY2023

ifrs-full

Disclosure Of Commitments And Contingent Liabilities Explanatory

DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">27.</td> <td>Commitments and contingencies</td></tr> </table> In a prior period, a subsidiary of the Group entered into an agreement, with MagP, a related party to deliver equipment, materials and assembling services in relation to the Groups other ongoing production facilities. At the beginning of 2023, the parties agreed to remove the yearly minimum commitment and provide the quantities to be produced on a quarterly basis. The costs paid by the Group on behalf of Fusion Fuel Spain have been treated as an advancement of this loan for accounting purposes. A further commitment of €0.5 million remains at December 31, 2023 (2022: €0.8 million). The Company has provided payment guarantees of €<span id="xdx_90D_ecustom--PaymentGuarantees_pn5n6_c20220101__20221231__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--SaleAndLeaseBackTransactionMember_zRe4GdycQeJ4" title="Payment guarantees">0.1 million to Corum as part of the sale-and-leaseback transaction entered in December 2022. This guarantee is in place for the full lease term. The Company provided a payment guarantee of €<span id="xdx_903_ecustom--PaymentGuarantees_pn5n6_c20230101__20231231__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--SaleAndLeaseBackTransactionMember_zLScVUnQHhf5" title="Payment guarantees">0.1 million as part of a technology sale contract in December 2023. This guarantee is in place until we fulfil this sales contract, e is expected to be during the first half of 2024.

CY2023

htoo

Minimum Commitment

MinimumCommitment

500000

eur

CY2022

htoo

Minimum Commitment

MinimumCommitment

800000

eur

CY2023

ifrs-full

Disclosure Of Events After Reporting Period Explanatory

DisclosureOfEventsAfterReportingPeriodExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0"></td> <td style="width: 21.3pt">28.</td> <td>Subsequent events</td></tr> </table> Subsequent to the year end, KFH made a further short-term bridge loan to Fusion Fuel Portugal of €300,000 on a non-interest-bearing basis for use as working capital. This amount is still outstanding. This loan was made over two days, €250,000 on January 29, 2024 and €50,000 on January 31, 2024. This amount remains outstanding. During 2024, to date, Parent raised net proceeds of $<span id="xdx_901_eifrs-full--ProceedsFromIssueOfOrdinaryShares_uUSD_c20230101__20231231__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--ATtheMarketIssuanceSalesAgreementMember_zAZUYNb3iBj2" title="Net proceeds">6,398,264 through the ATM facility.

CY2023Q4

htoo

Short Term Bridge Loan

ShortTermBridgeLoan

300000

eur

CY2024Q1

htoo

Short Term Bridge Loan Outstanding

ShortTermBridgeLoanOutstanding

250000

eur

CY2024Q1

htoo

Short Term Bridge Loan Outstanding

ShortTermBridgeLoanOutstanding

50000

eur

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$HTOO
Fusion Fuel Green PLC Stock $htoo

2023 Q4 Form 20-F Financial Statement

#000117184324002345 Filed on April 30, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$HTOO Fusion Fuel Green PLC Stock $htoo

2023 Q4 Form 20-F Financial Statement

#000117184324002345 Filed on April 30, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$HTOO
Fusion Fuel Green PLC Stock $htoo